Integrated Filing — IndAS



General information about company

Scrip Code 500114
NSE Symbol TITAN
MSEI Symbol NOTLISTED
ISIN INE280A01028
Name of company TITAN COMPANY 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 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-01-2026
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 Standalone
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 10-02-2026   13:45:00
End date and time of board meeting 10-02-2026   16:30:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 Standalone Standalone
1 Income
Revenue from operations 22,52,200.00 53,62,000.00
Other income 16,700.00 38,300.00
Total income 22,68,900.00 54,00,300.00
2 Expenses
(a) Cost of materials consumed 14,58,800.00 43,36,200.00
(b) Purchases of stock-in-trade 2,53,900.00 6,44,400.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,23,800.00 (6,75,700.00)
(d) Employee benefit expense 50,600.00 1,45,800.00
(e) Finance costs 24,300.00 68,100.00
(f) Depreciation, depletion and amortisation expense 15,100.00 44,000.00
(f) Other Expenses
1 Advertising 32,700.00 92,400.00
2 Other Expenses 98,800.00 2,60,100.00
Total other expenses 1,31,500.00 3,52,500.00
Total expenses 20,58,000.00 49,15,300.00
3 Total profit before exceptional items and tax 2,10,900.00 4,85,000.00
4 Exceptional items (13,800.00) (13,800.00)
5 Total profit before tax 1,97,100.00 4,71,200.00
6 Tax expense
7 Current tax 50,200.00 1,20,700.00
8 Deferred tax (100.00) (100.00)
9 Total tax expenses 50,100.00 1,20,600.00
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 1,47,000.00 3,50,600.00
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 0.00 0.00
16 Total profit (loss) for period 1,47,000.00 3,50,600.00
17 Other comprehensive income net of taxes 1,700.00 (3,700.00)
18 Total Comprehensive Income for the period 1,48,700.00 3,46,900.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 8,900.00 8,900.00
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 16.57 39.52
Diluted earnings (loss) per share from continuing operations 16.57 39.51
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 16.57 39.52
Diluted earnings (loss) per share from continuing and discontinued operations 16.57 39.51
24 Debt equity ratio 0.4600 0.4600
25 Debt service coverage ratio 1.100 1.2800
26 Interest service coverage ratio 21.9300 16.5300
27 Disclosure of notes on financial results



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Watches 1,28,400.00 4,01,900.00
2 Jewellery 20,92,700.00 48,67,100.00
3 Eyecare 22,900.00 68,300.00
4 Others 13,500.00 38,500.00
5 Corporate (unallocated) 11,400.00 24,500.00
Total Segment Revenue 22,68,900.00 54,00,300.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 22,68,900.00 54,00,300.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Watches 15,400.00 67,900.00
2 Jewellery 2,18,600.00 4,89,000.00
3 Eyecare 2,800.00 6,100.00
4 Others (2,600.00) (6,400.00)
5 Corporate (unallocated) 1,000.00 (3,500.00)
Total Profit before tax 2,35,200.00 5,53,100.00
i. Finance cost 24,300.00 68,100.00
ii. Other Unallocable Expenditure net off Unallocable income 13,800.00 13,800.00
Profit before tax 1,97,100.00 4,71,200.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Watches 4,47,000.00 4,47,000.00
2 Jewellery 34,32,100.00 34,32,100.00
3 Eyecare 69,600.00 69,600.00
4 Others 59,500.00 59,500.00
5 Corporate (unallocated) 13,33,000.00 13,33,000.00
Total Segment Asset 53,41,200.00 53,41,200.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 53,41,200.00 53,41,200.00
4 Segment Liabilities
Segment Liabilities
1 Watches 1,53,200.00 1,53,200.00
2 Jewellery 24,97,900.00 24,97,900.00
3 Eyecare 42,900.00 42,900.00
4 Others 30,600.00 30,600.00
5 Corporate (unallocated) 6,81,000.00 6,81,000.00
Total Segment Liabilities 34,05,600.00 34,05,600.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 34,05,600.00 34,05,600.00
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of employee defined benefit plan 2,300.00 (4,900.00)
Total Amount of items that will not be reclassified to profit and loss 2,300.00 (4,900.00)
2 Income tax relating to items that will not be reclassified to profit or loss 600.00 (1,200.00)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 1,700.00 (3,700.00)





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 BSR & Co LLP Yes 31-03-2026


Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 6,54,800.00
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 6,45,800.00