Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol THEJO
MSEI Symbol NOTLISTED
ISIN INE121N01019
Name of company THEJO ENGINEERING 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 09-02-2026
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 09-02-2026   14:00:00
End date and time of board meeting 09-02-2026   19:05:00
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 16,225.46 45,091.85
Other income 169.79 623.15
Total income 16,395.25 45,715.00
2 Expenses
(a) Cost of materials consumed 2,346.37 8,765.57
(b) Purchases of stock-in-trade 22.70 80.65
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 782.01 98.56
(d) Employee benefit expense 5,337.48 15,090.51
(e) Finance costs 131.44 386.49
(f) Depreciation, depletion and amortisation expense 437.28 1,046.99
(f) Other Expenses
1 Other Expenses 5,890.33 15,469.04
Total other expenses 5,890.33 15,469.04
Total expenses 14,947.61 40,937.81
3 Total profit before exceptional items and tax 1,447.64 4,777.19
4 Exceptional items (273.11) (273.11)
5 Total profit before tax 1,174.53 4,504.08
6 Tax expense
7 Current tax 379.12 1,291.65
8 Deferred tax (43.28) (13.00)
9 Total tax expenses 335.84 1,278.65
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 838.69 3,225.43
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 0.00 0.00
16 Total profit (loss) for period 838.69 3,225.43
17 Other comprehensive income net of taxes 122.29 775.71
18 Total Comprehensive Income for the period 960.98 4,001.14
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 889.03 3,341.63
Total profit or loss, attributable to non-controlling interests (50.34) (116.20)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 985.07 4,003.30
Total comprehensive income for the period attributable to owners of parent non-controlling interests (24.09) (2.16)
21 Details of equity share capital
Paid-up equity share capital 1,084.72 1,084.72
Face value of equity share capital 10 10
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 8.2 30.81
Diluted earnings (loss) per share from continuing operations 8.2 30.8
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 8.2 30.81
Diluted earnings (loss) per share from continuing and discontinued operations 8.2 30.8
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) 1) The consolidated financial results for the quarter and nine months ended 31st December, 2025 have been prepared based on the unaudited financial statements of the Company and its subsidiaries, Thejo Hatcon Industrial Services Company, Thejo Australia Pty Ltd, Thejo Brasil Comercio E Servicos Ltda, Thejo Engineering LatinoAmerica SpA and TE Global FZ-LLC. 2) The Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (the New Labour Codes) were notified by the Central Government on 21st November 2025. The New Labour Codes have consolidated the existing labour laws contained in 29 different statutes into a unified framework under four Codes. The Parent Company has assessed the financial implication on account of the New Labour Codes and the same has resulted in an increase in gratuity and leave encashment expenses to an extent of Rs. 273.11 lakhs attributable to the past service of the employees, primarily due to change in the definition of Wages under the New Labour Codes. The Company has disclosed the same as an exceptional item for the quarter and nine months ended 31st December 2025 as this is a one-time charge in respect of the past service cost. It has been included as part of unallocable expenses in the segment results. As the Rules under the New Labour Codes are yet to be notified, the Parent Company shall evaluate and account for the impact, if any, of the said Rules, once they are notified. As all the subsidiaries of the Company are located outside India, there is no impact on account of the New Labour Codes in respect of the subsidiaries. 3) Effective 1st April 2025, the Parent Company has adopted Straight Line Method (SLM) of depreciation instead of Written Down Value (WDV) method on Property, Plant and Equipment (PPE) and Intangible Assets, based on the Management assessment of the expected pattern of consumption of the future economic benefits embodied in the PPE and Intangible Assets, without any change in the remaining useful life of the assets. Consequently, the charge of depreciation for the quarter and nine months ended 31st December 2025 is lower by Rs. 194.85 lakhs and Rs. 532.46 lakhs respectively with a corresponding impact in the Profit Before Tax (PBT) and an impact of Rs. 145.80 lakhs and Rs. 398.44 lakhs respectively in the Profit After Tax (PAT) on account of change in the depreciation method. 4) The above consolidated financial results have been approved by the Board of Directors of the Company at their Meeting held on 9th February 2026, after review by the Audit Committee. The consolidated financial results for the quarter and nine months ended 31st December 2025 have been subjected to a limited review by M/s. Brahmayya & Co, Chartered Accountants, the Statutory Auditors of the Company. 5) Figures for the previous periods have been regrouped/reclassified, where necessary, to conform to the classification of the current period.



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 Manufacturing Units 6,002.71 17,434.09
2 Service Units 11,721.99 32,533.18
3 Others 0.0091982 2,271.93
Total Segment Revenue 18,644.52 52,239.20
Less: Inter segment revenue 2,419.06 7,147.35
Revenue from operations 16,225.46 45,091.85
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manufacturing Units 1,109.05 3,438.85
2 Service Units 994.58 3,361.33
3 Others 15.95 24.87
Total Profit before tax 2,119.58 6,825.05
i. Finance cost 131.44 386.49
ii. Other Unallocable Expenditure net off Unallocable income 813.61 1,934.48
Profit before tax 1,174.53 4,504.08
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manufacturing Units 18,694.37 18,694.37
2 Service Units 27,084.81 27,084.81
3 Others 2,977.43 2,977.43
Total Segment Asset 48,756.61 48,756.61
Un-allocable Assets 2,516.67 2,516.67
Net Segment Asset 51,273.28 51,273.28
4 Segment Liabilities
Segment Liabilities
1 Manufacturing Units 6,486.41 6,486.41
2 Service Units 8,298.63 8,298.63
3 Others 1,083.46 1,083.46
Total Segment Liabilities 15,868.50 15,868.50
Un-allocable Liabilities 2,127.53 2,127.53
Net Segment Liabilities 17,996.03 17,996.03
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 Remeasurements of net defined benefit plans (29.35) 30.25
Total Amount of items that will not be reclassified to profit and loss (29.35) 30.25
2 Income tax relating to items that will not be reclassified to profit or loss (7.39) 7.61
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation adjustment 144.25 753.07
Total Amount of items that will be reclassified to profit and loss 144.25 753.07
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 122.29 775.71