Integrated Filing — IndAS



General information about company

Scrip Code 500777
NSE Symbol TNPETRO
MSEI Symbol NOTLISTED
ISIN INE148A01019
Name of company TAMILNADU PETROPRODUCTS 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 19-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment PETRO CHEMICALS
Start date and time of board meeting 19-05-2026   14:00:00
End date and time of board meeting 19-05-2026   15:45:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 12,450.00 1,46,614.00
Other income 360.00 3,284.00
Total income 12,810.00 1,49,898.00
2 Expenses
(a) Cost of materials consumed 5,712.00 72,281.00
(b) Purchases of stock-in-trade 575.00 575.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (41.00) (1,055.00)
(d) Employee benefit expense 491.00 4,944.00
(e) Finance costs 534.00 1,623.00
(f) Depreciation, depletion and amortisation expense 724.00 2,598.00
(f) Other Expenses
1 Power and Fuel 1,720.00 27,270.00
2 Referral Charges 960.00 17,469.00
3 Other Expenses 1,891.00 12,020.00
Total other expenses 4,571.00 56,759.00
Total expenses 12,566.00 1,37,725.00
3 Total profit before exceptional items and tax 244.00 12,173.00
4 Exceptional items 762.00 702.00
5 Total profit before tax 1,006.00 12,875.00
6 Tax expense
7 Current tax 140.00 2,153.00
8 Deferred tax 57.00 977.00
9 Total tax expenses 197.00 3,130.00
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 809.00 9,745.00
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 809.00 9,745.00
17 Other comprehensive income net of taxes 1,055.00 1,915.00
18 Total Comprehensive Income for the period 1,864.00 11,660.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 8,997.00 8,997.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 92,771.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.9 10.83
Diluted earnings (loss) per share from continuing operations 0.9 10.83
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 0.9 10.83
Diluted earnings (loss) per share from continuing and discontinued operations 0.9 10.83
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) Notes to the Audited Consolidated Financial Results: 1. The above financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on 19th May 2026 and have been subjected to Audit by the Statutory Auditors of the Company. The above results have been prepared in accordance with the Indian Accounting Standards - (Ind AS) as prescribed under Section 133 of the Companies Act 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter. 2. The Consolidated Financial Results include the results of the Company's wholly owned subsidiary - Certus Investment and Trading Limited, Mauritius and its wholly owned subsidiary - Certus Investment and Trading (S) Private Limited, Singapore on the basis of the consolidated financial statements audited by independent auditors of the subsidiary. 3. Manufacturing of Industrial Intermediate Chemicals is the single operating segment as defined in Ind AS 108- Operating Segments. 4. The lease relating to the land on which one of the manufacturing units of the Company is operating, expired on June 12, 2020, for which a request for renewal has been filed by the Company with Govt. of Tamilnadu. The management is confident of concluding an extended lease for a period normally fixed in this regard and has accordingly accounted for Right of Use Asset (ROUA) and corresponding lease liability based on indicative increase in lease rent as per the previous agreement 5. On November 21, 2025, the Government of India notified the four Labour Codes consolidating 29 existing labour laws. The Company has assessed and disclosed the incremental impact of these changes of Rs. 40.38 lakh primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 6. Exceptional item includes Rs 59.59 Lakh incurred during the year towards material damage and Plant restoration activities (Michaung cyclone – Dec23) net of scrap sales. An amount of Rs. 761.83 Lakh receivables from the insurers has been disclosed as exceptional item. 7. The Board of Directors have recommended a dividend of Rs. 1.50 per share (15%) on 8,99,71,474 equity shares of Rs. 10 each for the Financial Year 2025-26 subject to approval of Members at the Annual General Meeting. 8. Previous year figures have been re-grouped / re-classified, where necessary to make it comparable with the current period.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 84,182.00
Capital work-in-progress 11,615.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 1,019.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1,040.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financials assets 1,555.00
Total of other non-current financial assets 1,555.00
Total non-current financial assets 2,595.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 6.00
Total of other non-current assets 6.00
Total non-current assets 99,417.00
2 Current assets
Inventories 25,896.00
Current financial asset
Current investments 0.00
Trade receivables, current 2,865.00
Cash and cash equivalents 20,299.00
Bank balance other than cash and cash equivalents 14,061.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 458.00
Total current financial assets 37,683.00
Current tax assets (net) 838.00
Other current assets
1 Other Current Assets 6,150.00
Total of other current assets 6,150.00
Total current assets 70,567.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,69,984.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 8,997.00
Other equity 92,771.00
Total equity attributable to owners of parent 1,01,768.00
Non controlling interest
Total equity 1,01,768.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 15,014.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 1,392.00
2 Other financial liabilities 252.00
Total of other non-current financial liabilities 1,644.00
Total non-current financial liabilities 16,658.00
Provisions, non-current 5,095.00
Deferred tax liabilities (net) 2,468.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 0.00
Total of other non-current liabilities 0.00
Total non-current liabilities 24,221.00
Current liabilities
Current financial liabilities
Borrowings, current 29,950.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 470.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,950.00
Total Trade payable 4,420.00
Other current financial liabilities
1 Lease liabilities 119.00
2 Other financial liabilities 6,828.00
Total of other current financial liabilities 6,947.00
Total current financial liabilities 41,317.00
Other current liabilities 1,413.00
1 Other Current Liabilities 1,413.00
Total of other current liabilities 1,413.00
Provisions, current 1,265.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 43,995.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 68,216.00
Total equity and liabilites 1,69,984.00
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 of Defined Benefit Plan (76.00) (156.00)
Total Amount of items that will not be reclassified to profit and loss (76.00) (156.00)
2 Income tax relating to items that will not be reclassified to profit or loss (5.00) (39.00)
3 Amount of items that will be reclassified to profit and loss
1 Changes in Fair Valuation of Derivative Instrument 106.00 152.00
2 Changes in Foreign Currency Translation 1,025.00 1,918.00
Total Amount of items that will be reclassified to profit and loss 1,131.00 2,070.00
4 Income tax relating to items that will be reclassified to profit or loss 5.00 38.00
5 Total Other comprehensive income 1,055.00 1,915.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 12,875.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,623.00
Adjustments for decrease (increase) in inventories (15,614.00)
Adjustments for decrease (increase) in trade receivables, current 5,841.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (4,653.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (113.00)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (3,344.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (2,395.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,598.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (4,194.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 2,365.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 35.00
Other adjustments for non-cash items 1,876.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (20,705.00)
Net cash flows from (used in) operations (7,830.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,175.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (10,005.00)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 435.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 1.00
Purchase of property, plant and equipment 25,706.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 2,813.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (454.00)
Net cash flows from (used in) investing activities (22,911.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 32,921.00
Repayments of borrowings 0.00
Payments of lease liabilities 119.00
Dividends paid 1,080.00
Interest paid 1,524.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 30,198.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,718.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (2,718.00)
Cash and cash equivalents cash flow statement at beginning of period 23,017.00
Cash and cash equivalents cash flow statement at end of period 20,299.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 RGN Price and Co Yes 31-03-2028