Integrated Filing — IndAS
General information about company
| Scrip Code |
000000 |
| NSE Symbol |
TSFINV |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE202Z01029 |
| Name of company |
TSF INVESTMENTS LIMITED |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
03-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
28-01-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
03-02-2026 11:45:00 |
| End date and time of board meeting |
03-02-2026 13:55:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| Particulars |
3 months/ 6 months ended (dd-mm-yyyy) |
Year to date figures for current period ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
25,846.85 |
68,732.05 |
|
Other income |
239.74 |
909.96 |
|
Total income |
26,086.59 |
69,642.01 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
11,962.61 |
31,367.33 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
726.00 |
1,333.51 |
| (d) |
Employee benefit expense |
3,567.29 |
9,063.34 |
| (e) |
Finance costs |
681.65 |
1,828.06 |
| (f) |
Depreciation, depletion and amortisation expense
|
430.00 |
1,171.58 |
| (f) |
Other Expenses |
| 1 |
Loss on derecognition of financial instruments under amortised cost |
0.00 |
2.00 |
| 2 |
Administrative and Other Expenses |
4,737.17 |
12,383.68 |
|
Total other expenses |
4,737.17 |
12,385.68 |
|
Total expenses |
22,104.72 |
57,149.50 |
| 3 |
Total profit before exceptional items and tax |
3,981.87 |
12,492.51 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
3,981.87 |
12,492.51 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,082.51 |
4,055.89 |
| 8 |
Deferred tax |
405.15 |
999.45 |
| 9 |
Total tax expenses |
1,487.66 |
5,055.34 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
2,494.21 |
7,437.17 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
7,978.54 |
29,160.40 |
| 16 |
Total profit (loss) for period |
10,472.75 |
36,597.57 |
| 17 |
Other comprehensive income net of taxes |
8,504.03 |
14,845.74 |
| 18 |
Total Comprehensive Income for the period |
18,976.78 |
51,443.31 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
10,304.55 |
36,070.53 |
|
Total profit or loss, attributable to non-controlling interests |
168.20 |
527.04 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
18,813.60 |
50,921.95 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
163.18 |
521.36 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
11,105.19 |
11,105.19 |
|
Face value of equity share capital |
5 |
5 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
|
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
4.64 |
16.24 |
|
Diluted earnings (loss) per share from continuing operations |
4.64 |
16.24 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
4.64 |
16.24 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
4.64 |
16.24 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| Particulars |
3 months/ 6 month ended (dd-mm-yyyy) |
Year to date figures for current period
ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-10-2025 |
01-04-2025 |
| Date of end of reporting
period |
31-12-2025 |
31-12-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Investments |
2,284.17 |
6,900.61 |
| 2 |
Overseas Support Services |
1,753.13 |
4,713.57 |
| 3 |
Manufacturing |
21,151.00 |
55,324.18 |
| 4 |
Other Segments |
0.0065855 |
1,793.69 |
|
Total Segment Revenue |
25,846.85 |
68,732.05 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
25,846.85 |
68,732.05 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Investments |
1,678.46 |
5,003.72 |
| 2 |
Overseas Support Services |
668.79 |
2,069.60 |
| 3 |
Manufacturing |
1,749.53 |
5,829.61 |
| 4 |
Other Segments |
(46.48) |
(167.62) |
|
Total Profit before tax |
4,050.30 |
12,735.31 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
68.43 |
242.80 |
|
Profit before tax |
3,981.87 |
12,492.51 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Investments |
6,09,851.33 |
6,09,851.33 |
| 2 |
Overseas Support Services |
3,596.01 |
3,596.01 |
| 3 |
Manufacturing |
65,948.77 |
65,948.77 |
| 4 |
Other Segments |
1,623.57 |
1,623.57 |
|
Total Segment Asset |
6,81,019.68 |
6,81,019.68 |
|
Un-allocable Assets |
2,441.92 |
2,441.92 |
|
Net Segment Asset |
6,83,461.60 |
6,83,461.60 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Investments |
40,042.46 |
40,042.46 |
| 2 |
Overseas Support Services |
2,693.96 |
2,693.96 |
| 3 |
Manufacturing |
21,407.15 |
21,407.15 |
| 4 |
Other Segments |
3,415.00 |
3,415.00 |
|
Total Segment Liabilities |
67,558.57 |
67,558.57 |
|
Un-allocable Liabilities |
190.49 |
190.49 |
|
Net Segment Liabilities |
67,749.06 |
67,749.06 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| Particulars |
3 months/ 6 months ended (dd-mm-yyyy) |
Year to date figures for current period ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Change in Fair value of equity instruments |
8,284.19 |
12,792.38 |
| 2 |
Remeasurement of defined benefit plans |
(38.67) |
(49.46) |
| 3 |
Share of other comprehensive income from associates using equity method (Net of tax) |
2,306.82 |
5,486.37 |
|
Total Amount of items that will not be reclassified to profit and loss |
10,552.34 |
18,229.29 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
2,395.67 |
3,270.08 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Changes in Fair value of derivative instruments |
(106.94) |
(902.55) |
| 2 |
Share of other comprehensive income from associates using equity method (Net of tax) |
252.70 |
(225.37) |
| 3 |
Foreign currency Translation Reserve |
174.69 |
787.30 |
|
Total Amount of items that will be reclassified to profit and loss |
320.45 |
(340.62) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(26.91) |
(227.15) |
| 5 |
Total Other comprehensive income |
8,504.03 |
14,845.74 |