| Scrip Code | 532513 |
|---|---|
| NSE Symbol | TVSELECT |
| MSEI Symbol | NOTLISTED |
| ISIN | INE236G01019 |
| Name of company | TVS Electronics 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 | 12-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 03-02-2026 |
| 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 | 12-02-2026 12:00:00 |
| End date and time of board meeting | 12-02-2026 17:30:00 |
| 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? | No |
| No Defaut | |
| 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 | 11,359.00 | 33,783.00 | |
| Other income | 22.00 | 322.00 | |
| Total income | 11,381.00 | 34,105.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 2,918.00 | 10,725.00 |
| (b) | Purchases of stock-in-trade | 2,233.00 | 6,052.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 903.00 | 417.00 |
| (d) | Employee benefit expense | 1,945.00 | 5,930.00 |
| (e) | Finance costs | 154.00 | 491.00 |
| (f) | Depreciation, depletion and amortisation expense | 409.00 | 1,269.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 2,707.00 | 9,403.00 |
| Total other expenses | 2,707.00 | 9,403.00 | |
| Total expenses | 11,269.00 | 34,287.00 | |
| 3 | Total profit before exceptional items and tax | 112.00 | (182.00) |
| 4 | Exceptional items | (74.00) | (74.00) |
| 5 | Total profit before tax | 38.00 | (256.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (3.00) | (97.00) |
| 9 | Total tax expenses | (3.00) | (97.00) |
| 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 | 41.00 | (159.00) |
| 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 | 41.00 | (159.00) |
| 17 | Other comprehensive income net of taxes | 84.00 | 121.00 |
| 18 | Total Comprehensive Income for the period | 125.00 | (38.00) |
| 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 | 1,865.00 | 1,865.00 | |
| 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 | 0.22 | -0.85 | |
| Diluted earnings (loss) per share from continuing operations | 0.22 | -0.85 | |
| 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 | 0.22 | -0.85 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.22 | -0.85 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1 The above unaudited financial results have been reviewed and recommended by the Audit Committee of the Board and subsequently approved by the Board of Directors at its meeting held on February 12 2026 2 The Company has the following two business segments as per Ind AS 108 i Products Solutions ii Customer Support Services 3 The financial results are available on the website of BSE Limited Bombay Stock Exchange Limited wwwbseindiacom National Stock Exchange of India Limited wwwnseindiacom and the Company wwwtvsein 4 The company has no subsidiary associate joint venture companies as on December 31 2025 5 Pursuant to the Scheme of Amalgamation sanctioned by the Honble National Company Law Tribunal Chennai Bench vide order dated 27 November 2025 TVS Investments Private Limited TVSI erstwhile Holding Company was amalgamated with TVS Electronics Limited with effect from 19 December 2025 The appointed date of the Scheme is closing business hours of 1 April 2023 6 Pursuant to the New labour Code the Company has evaluated the financial impact of the changes which has resulted in an increase in its gratuity liability due to past service cost amounting to Rs7408 lakhs Given that the impact arises from the enactment of a new legislation and is non recurring in nature the Company has presented this incremental liability as Impact of Labour Codes under Exceptional Item in the Statement of Unaudited Financial Results for the quarter and nine months ended December 31 2025 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Products & Solutions | 8,257.00 | 24,006.00 | ||||
| 2 | Customer Support Service | 3,102.00 | 9,777.00 | ||||
| Total Segment Revenue | 11,359.00 | 33,783.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 11,359.00 | 33,783.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Products & Solutions | 433.00 | 872.00 | ||||
| 2 | Customer Support Service | (262.00) | (958.00) | ||||
| Total Profit before tax | 171.00 | (86.00) | |||||
| i. Finance cost | 154.00 | 491.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (22.00) | (321.00) | |||||
| Profit before tax | 39.00 | (256.00) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Products & Solutions | 13,489.00 | 13,489.00 | ||||
| 2 | Customer Support Service | 10,941.00 | 10,941.00 | ||||
| Total Segment Asset | 24,430.00 | 24,430.00 | |||||
| Un-allocable Assets | 2,498.00 | 2,498.00 | |||||
| Net Segment Asset | 26,928.00 | 26,928.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Products & Solutions | 8,950.00 | 8,950.00 | ||||
| 2 | Customer Support Service | 3,536.00 | 3,536.00 | ||||
| Total Segment Liabilities | 12,486.00 | 12,486.00 | |||||
| Un-allocable Liabilities | 5,183.00 | 5,183.00 | |||||
| Net Segment Liabilities | 17,669.00 | 17,669.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (72.00) | (124.00) |
| 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 | (12.00) | 3.00 |
| 5 | Total Other comprehensive income | 84.00 | 121.00 |
| 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 | Guru & Jana Chartered Accountants | Yes | 31-10-2026 | ||
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