Integrated Filing — IndAS



General information about company

Scrip Code 530475
NSE Symbol TINNARUBR
MSEI Symbol NOTLISTED
ISIN INE015C01016
Name of company TINNA RUBBER AND INFRASTRUCTURE 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 22-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-05-2026
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 Standalone
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 Crumb Rubber, Crumb Rubber Modifier, Modified Bitumen & Bitumen Emulsion and allied products
Start date and time of board meeting 22-05-2026   12:15:00
End date and time of board meeting 22-05-2026   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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 06-08-2025
Indicate Company website link for updated RPT policy of the Company https://tinna.in/policy-on-related-party-transction/
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
NA



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 Standalone Standalone
1 Income
Revenue from operations 15,455.50 53,323.41
Other income 84.13 185.62
Total income 15,539.63 53,509.03
2 Expenses
(a) Cost of materials consumed 6,671.39 21,537.70
(b) Purchases of stock-in-trade 854.03 5,924.17
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 660.35 522.86
(d) Employee benefit expense 1,452.49 5,757.27
(e) Finance costs 282.85 1,076.22
(f) Depreciation, depletion and amortisation expense 298.83 1,057.60
(f) Other Expenses
1 Other expenses 2,984.93 10,404.85
Total other expenses 2,984.93 10,404.85
Total expenses 13,204.87 46,280.67
3 Total profit before exceptional items and tax 2,334.76 7,228.36
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,334.76 7,228.36
6 Tax expense
7 Current tax 511.53 1,636.19
8 Deferred tax 128.23 268.63
9 Total tax expenses 639.76 1,904.82
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 1,695.00 5,323.54
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 1,695.00 5,323.54
17 Other comprehensive income net of taxes (209.62) (209.62)
18 Total Comprehensive Income for the period 1,485.38 5,113.92
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 1,801.58 1,801.58
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 27,509.68
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.52 29.9
Diluted earnings (loss) per share from continuing operations 9.51 29.88
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 9.52 29.9
Diluted earnings (loss) per share from continuing and discontinued operations 9.51 29.88
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 22,281.88
Capital work-in-progress 4,119.11
Investment property 530.39
Goodwill 0.00
Other intangible assets 7.34
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 2,014.46
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Investment in subsidiaries 1,331.78
2 Investment in associate & joint venture 1,039.67
3 Other financial assets 375.12
Total of other non-current financial assets 2,746.57
Total non-current financial assets 4,761.03
Deferred tax assets (net)
Other non-current assets
1 Right of use assets 768.54
2 Other non-current assests 1,204.99
Total of other non-current assets 1,973.53
Total non-current assets 33,673.28
2 Current assets
Inventories 7,082.37
Current financial asset
Current investments 0.00
Trade receivables, current 6,528.70
Cash and cash equivalents 89.29
Bank balance other than cash and cash equivalents 271.45
Loans, current 37.01
Other current financial assets
Total of other current financial assets 305.70
Total current financial assets 7,232.15
Current tax assets (net)
Other current assets
1 Other current assets 3,581.08
Total of other current assets 3,581.08
Total current assets 17,895.60
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 51,568.88
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,801.58
Other equity 27,509.68
Total equity attributable to owners of parent 29,311.26
Non controlling interest
Total equity 29,311.26
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,818.17
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease liabilities 739.62
Total of other non-current financial liabilities 739.62
Total non-current financial liabilities 4,557.79
Provisions, non-current 473.05
Deferred tax liabilities (net) 820.94
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 5,851.78
Current liabilities
Current financial liabilities
Borrowings, current 8,239.02
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 903.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,058.22
Total Trade payable 5,961.22
Other current financial liabilities
1 Lease liabilities 37.63
2 Other Financial liabilities 744.67
Total of other current financial liabilities 782.30
Total current financial liabilities 14,982.54
Other current liabilities 649.03
1 Other current liabilities 649.03
Total of other current liabilities 649.03
Provisions, current 168.39
Current tax liabilities (Net) 605.88
Deferred government grants, Current
Total current liabilities 16,405.84
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 22,257.62
Total equity and liabilites 51,568.88
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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/(losses) on defined benefits plans (27.58) (27.58)
2 Changes in fair value of equity instrument through other comprehensive income (220.51) (220.51)
Total Amount of items that will not be reclassified to profit and loss (248.09) (248.09)
2 Income tax relating to items that will not be reclassified to profit or loss (38.47) (38.47)
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 (209.62) (209.62)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 7,228.36
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,076.22
Adjustments for decrease (increase) in inventories (1,024.29)
Adjustments for decrease (increase) in trade receivables, current (2,606.99)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (578.37)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (164.57)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,490.66
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 285.90
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,057.60
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 70.28
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 79.78
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (1.39)
Adjustments for dividend income 0.00
Adjustments for interest income (87.33)
Adjustments for share-based payments (90.90)
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) 0.00
Other adjustments for non-cash items (32.55)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (351.29)
Net cash flows from (used in) operations 6,877.07
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,278.73
Other inflows (outflows) of cash 39.95
Net cash flows from (used in) operating activities 5,638.29
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 0.00
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 113.08
Purchase of property, plant and equipment 10,733.53
Proceeds from sales of investment property 519.28
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 (239.48)
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 84.53
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (10.83)
Net cash flows from (used in) investing activities (10,266.95)
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 7,620.30
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 493.14
Repayments of borrowings 1,791.17
Payments of lease liabilities 18.26
Dividends paid 699.28
Interest paid 1,090.51
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 4,514.22
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (114.44)
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 (114.44)
Cash and cash equivalents cash flow statement at beginning of period 203.73
Cash and cash equivalents cash flow statement at end of period 89.29





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 S. S. KOTHARI MEHTA & CO. LLP Yes 31-08-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Tinna rubber and Infrastructure Limited Mr. Bhupinder Kumar Sekhri Key management personnel of entity Loan NA 300.00 0.00 0.00
2 Tinna rubber and Infrastructure Limited Mr. Bhupinder Kumar Sekhri Key management personnel of entity Any other transaction Repayment of loan NA 333.95 0.00 0.00
3 Tinna rubber and Infrastructure Limited Mr. Bhupinder Kumar Sekhri Key management personnel of entity or parent Interest paid NA 3.69 0.00 0.00
4 Tinna rubber and Infrastructure Limited TP Buildtech Private Limited Associate Company Any other transaction Rent Received NA 18.00 0.00 0.00
5 Tinna rubber and Infrastructure Limited B.G.K. Shipping LLP Entities with joint control or significant influence over entity Any other transaction Reimbursement of Expense NA 13.01 0.00 0.00
6 Tinna rubber and Infrastructure Limited Tinna Rubber Arabia Limited Subsidiary Company Any other transaction Reimbursement received of expenses NA 1.67 0.00 9.58
7 Tinna rubber and Infrastructure Limited TP Buildtech Private Limited Associate Company Any other transaction Reimbursement received of expenses NA 2.13 0.00 3.03
8 Tinna rubber and Infrastructure Limited Tinna Tradefin Limited Entities with joint control or significant influence over entity Any other transaction Reimbursement received of expenses NA 2.03 0.00 0.00
9 Tinna rubber and Infrastructure Limited Mr. Gautam Sekhri Relative Key management personnel of entity or parent Loan NA 10.00 0.00 3.00
10 Tinna rubber and Infrastructure Limited Mr. Gautam Sekhri Relative Key management personnel of entity or parent Any other transaction Repayment of loan NA 7.00 0.00 3.00
11 Tinna rubber and Infrastructure Limited B.G.K. Shipping LLP Entities with joint control or significant influence over entity Any other transaction Clearing Services NA 300.61 0.00 (212.34)
12 Tinna rubber and Infrastructure Limited Global Recycle LLC Subsidiary Company Sale of goods or services NA 35.88 0.00 71.97
13 Tinna rubber and Infrastructure Limited Mbodla Investments (Pty) Ltd Joint Venture Sale of goods or services NA 52.49 0.00 126.55
14 Tinna rubber and Infrastructure Limited Global Recycle LLC Subsidiary Company Purchase of goods or services NA 892.09 0.00 (140.57)
15 Tinna rubber and Infrastructure Limited Global Recycle LLC Subsidiary Company Purchase of goods or services NA 171.22 0.00 (171.22)
16 Tinna rubber and Infrastructure Limited Mbodla Investments (Pty) Ltd Joint Venture Purchase of goods or services NA 125.31 0.00 197.20
17 Tinna rubber and Infrastructure Limited Chinmin Developers Private Limited Entities with joint control or significant influence over entity Any other transaction Rent Paid NA 3.00 0.00 0.00
18 Tinna rubber and Infrastructure Limited Global Recycle LLC Subsidiary Company Investment NA 58.01 0.00 0.00
19 Tinna rubber and Infrastructure Limited Mbodla Investments (Pty) Ltd Joint Venture Investment NA 116.43 0.00 0.00
20 Tinna rubber and Infrastructure Limited Mr. Bhupinder Kumar Sekhri Key management personnel of entity or parent Remuneration NA 231.00 0.00 (24.88)
21 Tinna rubber and Infrastructure Limited Mr. Ravindra Chhabra Key management personnel of entity Remuneration NA 26.16 0.00 (0.14)
22 Tinna rubber and Infrastructure Limited Mr. Sanjay Rawat Key management personnel of entity Remuneration NA 13.17 0.00 (1.59)
23 Tinna rubber and Infrastructure Limited Mr. Abhay Kumar Key management personnel of entity Remuneration NA 1.70 0.00 (1.01)
24 Tinna rubber and Infrastructure Limited Mr. Subodh Sharma Key management personnel of entity or parent Remuneration NA 37.07 0.00 (3.38)
25 Tinna rubber and Infrastructure Limited Mr. Gaurav Sekhri Key management personnel of entity Remuneration NA 165.00 0.00 0.00
26 Tinna rubber and Infrastructure Limited Mrs. Shobha Sekhri Promoters Remuneration NA 23.10 0.00 (3.17)
27 Tinna rubber and Infrastructure Limited Mrs. Neerja Sharma Relative Key management personnel of entity or parent Remuneration NA 17.25 0.00 (1.53)
28 Tinna rubber and Infrastructure Limited Mr. Arnav Sekhri Relative Key management personnel of entity or parent Remuneration NA 12.21 0.00 (2.17)
29 Tinna rubber and Infrastructure Limited Mr. Sanjay Kumar Jain Independent Director Remuneration NA 2.50 0.00 0.00
30 Tinna rubber and Infrastructure Limited Mr. Vaibhav Dange Independent Director Remuneration NA 2.50 0.00 0.00
31 Tinna rubber and Infrastructure Limited Mrs. Bharati Chaturvedi Independent Director Remuneration NA 2.50 0.00 0.00
32 Tinna rubber and Infrastructure Limited Mr. Krishna Prapoorna Biligiri Independent Director Remuneration NA 2.50 0.00 0.00
33 Tinna rubber and Infrastructure Limited Mr. Gautam Sekhri Relative Key management personnel of entity or parent Any other transaction Professional Fee NA 15.00 0.00 0.00
34 Tinna rubber and Infrastructure Limited Mr. Sanjay Kumar Jain Independent Director Any other transaction Sitting Fee NA 1.20 0.00 0.00
35 Tinna rubber and Infrastructure Limited Mr. Vaibhav Dange Independent Director Any other transaction Sitting Fee NA 0.40 0.00 0.00
36 Tinna rubber and Infrastructure Limited Mrs. Bharati Chaturvedi Independent Director Any other transaction Sitting Fee NA 0.00 0.00 0.00
37 Tinna rubber and Infrastructure Limited Mr. Krishna Prapoorna Biligiri Independent Director Any other transaction Sitting Fee NA 1.20 0.00 0.00
Total value of transaction during the reporting period 3,000.98