Integrated Filing — IndAS



General information about company

Scrip Code 540762
NSE Symbol TIINDIA
MSEI Symbol NOTLISTED
ISIN INE974X01010
Name of company TUBE INVESTMENTS OF INDIA 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 04-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-01-2026
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 04-02-2026   12:00:00
End date and time of board meeting 04-02-2026   13:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 5,80,099.00 16,63,269.00
Other income 10,584.00 27,012.00
Total income 5,90,683.00 16,90,281.00
2 Expenses
(a) Cost of materials consumed 3,63,465.00 10,42,579.00
(b) Purchases of stock-in-trade 23,628.00 68,377.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,121.00) (20,898.00)
(d) Employee benefit expense 56,808.00 1,66,425.00
(e) Finance costs 1,545.00 4,620.00
(f) Depreciation, depletion and amortisation expense 17,346.00 48,935.00
(f) Other Expenses
1 Loss on Fair Valuation of Compulsorily Convertible Preference Shares 0.00 1,130.00
2 Other Expenses 83,845.00 2,38,132.00
Total other expenses 83,845.00 2,39,262.00
Total expenses 5,40,516.00 15,49,300.00
3 Total profit before exceptional items and tax 50,167.00 1,40,981.00
4 Exceptional items (5,699.00) (5,699.00)
5 Total profit before tax 44,468.00 1,35,282.00
6 Tax expense
7 Current tax 19,457.00 53,993.00
8 Deferred tax (2,894.00) (7,159.00)
9 Total tax expenses 16,563.00 46,834.00
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 27,905.00 88,448.00
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 (8.00) (27.00)
16 Total profit (loss) for period 27,897.00 88,421.00
17 Other comprehensive income net of taxes 1,280.00 3,635.00
18 Total Comprehensive Income for the period 29,177.00 92,056.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 16,586.00 55,139.00
Total profit or loss, attributable to non-controlling interests 11,311.00 33,282.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 17,557.00 57,413.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 11,620.00 34,643.00
21 Details of equity share capital
Paid-up equity share capital 1,935.00 1,935.00
Face value of equity share capital 1 1
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 8.57 28.5
Diluted earnings (loss) per share from continuing operations 8.57 28.48
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 8.57 28.5
Diluted earnings (loss) per share from continuing and discontinued operations 8.57 28.48
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Refer PDF



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Engineering 1,43,751.00 4,11,736.00
2 Metal Formed Products 40,838.00 1,18,200.00
3 Mobility 18,310.00 57,607.00
4 Electric Vehicles 18,899.00 50,173.00
5 Gears and Gear Products 11,640.00 38,264.00
6 Power Systems 1,32,629.00 3,65,092.00
7 Industrial Systems 1,73,084.00 4,95,571.00
8 Semiconductors 11,079.00 34,717.00
9 Medical 5,467.00 15,451.00
10 Others 34,140.00 1,05,701.00
11 Un-allocable 0.00339 1,111.00
12 Discontinued Operations 0.00 0.00
13 Inter Segment 0.00 0.00
Total Segment Revenue 5,90,176.00 16,93,623.00
Less: Inter segment revenue 10,077.00 30,354.00
Revenue from operations 5,80,099.00 16,63,269.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Engineering 19,566.00 51,317.00
2 Metal Formed Products 4,633.00 12,725.00
3 Mobility 337.00 1,524.00
4 Electric Vehicles (16,431.00) (45,860.00)
5 Gears and Gear Products 2,315.00 8,245.00
6 Power Systems 28,123.00 76,149.00
7 Industrial Systems 14,890.00 44,313.00
8 Semiconductors (4,001.00) (7,044.00)
9 Medical (222.00) 193.00
10 Others (38.00) 548.00
11 Un-allocable 0.00 0.00
12 Discontinued Operations 0.00 0.00
13 Inter Segment 0.00 0.00
Total Profit before tax 49,172.00 1,42,110.00
i. Finance cost 1,545.00 4,620.00
ii. Other Unallocable Expenditure net off Unallocable income 3,167.00 2,235.00
Profit before tax 44,460.00 1,35,255.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Engineering 2,43,629.00 2,43,629.00
2 Metal Formed Products 61,639.00 61,639.00
3 Mobility 21,392.00 21,392.00
4 Electric Vehicles 2,02,207.00 2,02,207.00
5 Gears and Gear Products 55,519.00 55,519.00
6 Power Systems 2,81,797.00 2,81,797.00
7 Industrial Systems 3,18,136.00 3,18,136.00
8 Semiconductors 1,36,747.00 1,36,747.00
9 Medical 25,646.00 25,646.00
10 Others 96,659.00 96,659.00
11 Un-allocable 0.00 0.00
12 Discontinued Operations 7,354.00 7,354.00
13 Inter Segment (1,17,621.00) (1,17,621.00)
Total Segment Asset 13,33,104.00 13,33,104.00
Un-allocable Assets 6,30,234.00 6,30,234.00
Net Segment Asset 19,63,338.00 19,63,338.00
4 Segment Liabilities
Segment Liabilities
1 Engineering 89,082.00 89,082.00
2 Metal Formed Products 27,042.00 27,042.00
3 Mobility 14,114.00 14,114.00
4 Electric Vehicles 3,93,027.00 3,93,027.00
5 Gears and Gear Products 11,357.00 11,357.00
6 Power Systems 1,84,280.00 1,84,280.00
7 Industrial Systems 1,37,765.00 1,37,765.00
8 Semiconductors 27,439.00 27,439.00
9 Medical 5,248.00 5,248.00
10 Others 33,333.00 33,333.00
11 Un-allocable 0.00 0.00
12 Discontinued Operations 6,428.00 6,428.00
13 Inter Segment (1,17,966.00) (1,17,966.00)
Total Segment Liabilities 8,11,149.00 8,11,149.00
Un-allocable Liabilities 72,287.00 72,287.00
Net Segment Liabilities 8,83,436.00 8,83,436.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Refer PDF attachment



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 Re-measurement Gain/(Loss) on Defined Benefit Obligations (Net) and Net Gain/(Loss) on Equity instruments through other comprehensive Income (102.00) (831.00)
Total Amount of items that will not be reclassified to profit and loss (102.00) (831.00)
2 Income tax relating to items that will not be reclassified to profit or loss 14.00 (98.00)
3 Amount of items that will be reclassified to profit and loss
1 Net movement on cash flow hedges and Exchange Difference on Translation of Foreign Subsidiaries 1,611.00 4,680.00
Total Amount of items that will be reclassified to profit and loss 1,611.00 4,680.00
4 Income tax relating to items that will be reclassified to profit or loss 215.00 312.00
5 Total Other comprehensive income 1,280.00 3,635.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.R. Batliboi & Associates LLP Yes 31-07-2027