| Scrip Code | 533629 |
|---|---|
| NSE Symbol | TIJARIA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE440L01017 |
| Name of company | TIJARIA POLYPIPES 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 | 26-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 19-05-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 26-05-2026 15:00:00 |
| End date and time of board meeting | 26-05-2026 17:30:00 |
| 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 | Statement on impact of audit qualification |
| 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 | 12-02-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://www.tijaria-pipes.com/ |
| 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 |
| 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 | 0.00 | 0.00 | |
| Other income | 6.60 | 22.29 | |
| Total income | 6.60 | 22.29 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 0.66 | 2.64 |
| (e) | Finance costs | 14.24 | 48.85 |
| (f) | Depreciation, depletion and amortisation expense | 18.90 | 76.31 |
| (f) | Other Expenses | ||
| 1 | Audit fee | 0.46 | 1.60 |
| 2 | Legal & professional expenses | 0.56 | 9.24 |
| 3 | Miscellaneous expenses | 0.03 | 0.03 |
| 4 | Bad Debts | 0.00 | 8.99 |
| 5 | Rates & taxes | 0.00 | 0.05 |
| 6 | Rent | 0.00 | 0.54 |
| 7 | Publication Expences | 0.16 | 0.69 |
| 8 | Repairs & maintenance | 0.00 | 0.07 |
| 9 | Testing / inspection expenses | 1.51 | 2.00 |
| Total other expenses | 2.72 | 23.21 | |
| Total expenses | 36.52 | 151.01 | |
| 3 | Total profit before exceptional items and tax | (29.92) | (128.72) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (29.92) | (128.72) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 0.00 | 0.00 |
| 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 | (29.92) | (128.72) |
| 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 | (29.92) | (128.72) |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | (29.92) | (128.72) |
| 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 | 2,862.66 | 2,862.66 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 0.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | -0.1 | -0.45 | |
| Diluted earnings (loss) per share from continuing operations | -0.1 | -0.45 | |
| 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 | -0.1 | -0.45 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.1 | -0.45 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 1,635.50 | |
| Capital work-in-progress | ||
| Investment property | ||
| Goodwill | 0.00 | |
| Other intangible assets | 0.00 | |
| Intangible assets under development | ||
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 0.00 | |
| Trade receivables, non-current | ||
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Income Tax Refunds & Protest Money | 100.00 |
| 2 | Securities Deposits With Other | 77.79 |
| Total of other non-current financial assets | 177.79 | |
| Total non-current financial assets | 177.79 | |
| Deferred tax assets (net) | ||
| Other non-current assets | ||
| Total of other non-current assets | ||
| Total non-current assets | 1,813.29 | |
| 2 | Current assets | |
| Inventories | 41.14 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 2,514.35 | |
| Cash and cash equivalents | 0.00 | |
| Bank balance other than cash and cash equivalents | 185.58 | |
| Loans, current | 39.42 | |
| Other current financial assets | ||
| Total of other current financial assets | 253.50 | |
| Total current financial assets | 2,992.85 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Non Current Assets for Sale | 29.83 |
| Total of other current assets | 29.83 | |
| Total current assets | 3,063.82 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 4,877.11 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 2,862.66 | |
| Other equity | (6,241.63) | |
| Total equity attributable to owners of parent | (3,378.97) | |
| Non controlling interest | ||
| Total equity | (3,378.97) | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 5,356.13 | |
| 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 | 743.00 | |
| Total Trade payable | 743.00 | |
| Other non-current financial liabilities | ||
| Total of other non-current financial liabilities | ||
| Total non-current financial liabilities | 6,099.13 | |
| Provisions, non-current | 0.00 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 6,099.13 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 1,926.52 | |
| Trade payables, 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 current financial liabilities | ||
| 1 | Security Deposits | 10.10 |
| 2 | Advance From Customers | 209.75 |
| Total of other current financial liabilities | 219.85 | |
| Total current financial liabilities | 2,146.37 | |
| Other current liabilities | 10.58 | |
| 1 | Employees Related Liabilities | 5.77 |
| 2 | Statutory Liabilities | 4.81 |
| Total of other current liabilities | 10.58 | |
| Provisions, current | 0.00 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 2,156.95 | |
| 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 | 8,256.08 | |
| Total equity and liabilites | 4,877.11 | |
| Disclosure of notes on assets and liabilities | ||
| 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) | |||||||
| 1 | Pipe | 0.00 | 0.00 | ||||
| 2 | Textile | 0.00 | 0.00 | ||||
| Total Segment Revenue | 0.00 | 0.00 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 0.00 | 0.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Pipe | (2.49) | (26.53) | ||||
| 2 | Textile | (13.19) | (53.34) | ||||
| Total Profit before tax | (15.68) | (79.87) | |||||
| i. Finance cost | 14.24 | 48.85 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | (29.92) | (128.72) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Pipe | 4,927.12 | 4,927.12 | ||||
| 2 | Textile | (50.00) | (50.00) | ||||
| Total Segment Asset | 4,877.12 | 4,877.12 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 4,877.12 | 4,877.12 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Pipe | 8,252.75 | 8,252.75 | ||||
| 2 | Textile | 3.33 | 3.33 | ||||
| Total Segment Liabilities | 8,256.08 | 8,256.08 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 8,256.08 | 8,256.08 | |||||
| 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 | 01-01-2026 | 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 | ||
| 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 | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 0.00 | 0.00 |
| 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 | (128.72) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 0.00 | |||||
| Adjustments for decrease (increase) in inventories | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 2.82 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (8.58) | |||||
| 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 | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 15.71 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 76.31 | |||||
| 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 | 0.00 | |||||
| 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 | 5.79 | |||||
| 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) | 0.00 | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 80.47 | |||||
| Net cash flows from (used in) operations | (48.25) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | (48.85) | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 500.00 | |||||
| Net cash flows from (used in) operating activities | 500.60 | |||||
| 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 | 0.00 | |||||
| Purchase of property, plant and equipment | 0.00 | |||||
| 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 | 5.79 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | 5.79 | |||||
| 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 | 0.00 | |||||
| Repayments of borrowings | 457.61 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 48.85 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (506.46) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (0.07) | |||||
| 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 | (0.07) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 0.07 | |||||
| Cash and cash equivalents cash flow statement at end of period | 0.00 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Disclaimer of 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 |
| 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 | AMIT RAMA KANT & CO | Yes | 31-03-2026 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 6.60 | 6.60 |
| 2 | Total Expenditure | 36.52 | 36.52 |
| 3 | Net Profit/(Loss) | (29.92) | (29.92) |
| 4 | Earnings Per Share | -0.1 | -0.1 |
| 5 | Total Assets | 4,877.11 | 4,877.11 |
| 6 | Total Liabilities | 4,877.11 | 4,877.11 |
| 7 | Net Worth | 0.00 | 0.00 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Disclaimer of opinion | Repetitive | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| 2 | Textual Information(6) | Disclaimer of opinion | Repetitive | Textual Information(7) | Textual Information(8) | Textual Information(9) | Textual Information(10) |
| 3 | Textual Information(11) | Disclaimer of opinion | Repetitive | Textual Information(12) | Textual Information(13) | Textual Information(14) | Textual Information(15) |
| 4 | Textual Information(16) | Disclaimer of opinion | Repetitive | Textual Information(17) | Textual Information(18) | Textual Information(19) | Textual Information(20) |
| 5 | Textual Information(21) | Disclaimer of opinion | Repetitive | Textual Information(22) | Textual Information(23) | Textual Information(24) | Textual Information(25) |
| 6 | Textual Information(26) | Disclaimer of opinion | Repetitive | Textual Information(27) | Textual Information(28) | Textual Information(29) | Textual Information(30) |
| 7 | Textual Information(31) | Disclaimer of opinion | Repetitive | Textual Information(32) | Textual Information(33) | Textual Information(34) | Textual Information(35) |
| 8 | Textual Information(36) | Disclaimer of opinion | Repetitive | Textual Information(37) | Textual Information(38) | Textual Information(39) | Textual Information(40) |
| 9 | Textual Information(41) | Disclaimer of opinion | Repetitive | Textual Information(42) | Textual Information(43) | Textual Information(44) | Textual Information(45) |
| 10 | Textual Information(46) | Disclaimer of opinion | Repetitive | Textual Information(47) | Textual Information(48) | Textual Information(49) | Textual Information(50) |
| 11 | Textual Information(51) | Disclaimer of opinion | Repetitive | Textual Information(52) | Textual Information(53) | Textual Information(54) | Textual Information(55) |
| 12 | Textual Information(56) | Disclaimer of opinion | Repetitive | Textual Information(57) | Textual Information(58) | Textual Information(59) | Textual Information(60) |
| 13 | Textual Information(61) | Disclaimer of opinion | Repetitive | Textual Information(62) | Textual Information(63) | Textual Information(64) | Textual Information(65) |
| 14 | Textual Information(66) | Disclaimer of opinion | Repetitive | Textual Information(67) | Textual Information(68) | Textual Information(69) | Textual Information(70) |
| 15 | Textual Information(71) | Disclaimer of opinion | Repetitive | Textual Information(72) | Textual Information(73) | Textual Information(74) | Textual Information(75) |
| 16 | Textual Information(76) | Disclaimer of opinion | Repetitive | Textual Information(77) | Textual Information(78) | Textual Information(79) | Textual Information(80) |
| Textual Information(1) | i. Bank of India as declared Non-Performing Assets (NPA) to the Company on 30.06.2022 (w.e.f. 27.11.2020) as on date outstanding loan amount was 7116.27 Lacs and Bank Guarantee Rs. 57 lacs total Rs. 7173.27 Lacs. As per the section 13(8) of the SARFAESI Act, 2002 the right of redemption of secured assets, Bank of India has excising the power and forfeited Equity shares investment of Promoters / Directors and their relatives total Amount Rs. 540.27 Lacs. This has been shown in Financials statements as Loan against shares forfeited. |
|---|---|
| Textual Information(2) | The company has faced severe financial stress due to cash flow issues, low market demand, and operational disruption post-COVID. Banks NPA classification has restricted companys access to working capital, resulting in default. The forfeiture of shares was beyond company control. |
| Textual Information(3) | NOT APPLICABLE |
| Textual Information(4) | NOT APPLICABLE |
| Textual Information(5) | NOT APPLICABLE |
| Textual Information(6) | ii. During this quarter of the Financial Year 2025-26, Bank of India did not engage in any transactions involving forfeited shares. In the preceding Financial Year 2023-24, the Bank sold 71,69,116 shares of Tijaria Polypipes Limited for a total of Rs. 4,65,27,031 (Rs.6.49 Per Share). During the Financial Year 2022-23, Bank of India disposed of 14,17,858 forfeited shares amounting to Rs. 76,33,435(Rs. 5.38 Per Share). These shares were held by directors, promoters, their relatives persons, or companies. The proceeds from the sale of these forfeited shares were credited towards the outstanding loan amount by the Bank. |
| Textual Information(7) | The Bank of India has forfeited the shares belonging to the directors/promoters and their relatives and the directors have no objection to selling the forfeited shares by Bank of India. |
| Textual Information(8) | NOT APPLICABLE |
| Textual Information(9) | NOT APPLICABLE |
| Textual Information(10) | NOT APPLICABLE n |
| Textual Information(11) | iii. The Bank of India has filed a case against the Company with the National Company Law Tribunal (NCLT), Jaipur Bench, under Reference No. CP No. (IB) 54/7/JPR/2023. During the proceedings, the learned counsel for the Petitioner (Bank of India) submitted that no One-Time Settlement (OTS) proposal is currently under consideration by the Bank. Conversely, the learned counsel for the Respondent (the Company) informed the Tribunal that there has been communication with the Bank regarding the valuation of the Corporate Debtor's mortgaged property. The next hearing for this matter is scheduled for March 09, 2026, at the NCLT, Jaipur. |
| Textual Information(12) | The Management is continuing talk with the Bank for OTS & Bank given the assurance for the Same. |
| Textual Information(13) | NOT APPLICABLE |
| Textual Information(14) | NOT APPLICABLE |
| Textual Information(15) | NOT APPLICABLE |
| Textual Information(16) | iv. As management has been decided that there is not made interest provision on NPA declared Bank Loan Account since declaration of NPA by the bank i.e. 1st July 2022 |
| Textual Information(17) | As per management decision and practical reality, interest provisioning was discontinued after NPA declaration since the interest obligation is contested and under negotiation for One Time Settlement (OTS). |
| Textual Information(18) | NOT APPLICABLE |
| Textual Information(19) | NOT APPLICABLE |
| Textual Information(20) | NOT APPLICABLE |
| Textual Information(21) | v. The company has total outstanding of receivables and advances to Suppliers of Rs. 2517 lacs as on the year period 31st Dec, 2025 from various entities. The independent balance confirmation for the majority of the outstanding loans and advances, not received any confirmation independently. Also, the company has not accrued any interest on the said loans & advances. Accordingly, due to lack of sufficient and appropriate audit evidence, we are unable to comment on the recoverability and existence of such loans and advances. The directors of the company continued to make payments/receipts on behalf of the company from their own bank accounts during the relevant period |
| Textual Information(22) | The company has made efforts to obtain confirmations. Delay or non-response from parties may be due to their internal constraints. Interest not accrued due to uncertainty in realization and conservative approach in revenue recognition. |
| Textual Information(23) | NOT APPLICABLE |
| Textual Information(24) | NOT APPLICABLE |
| Textual Information(25) | NOT APPLICABLE |
| Textual Information(26) | vi. As per Standards on Auditing (SA) 505 External Confirmation, Independent Balance confirmation for outstanding Bank Balances as on 31.03.2026 were sought during the course of audit and the response to the said confirmations were received by us. |
| Textual Information(27) | Company has cooperated fully with the audit process and ensured confirmations were received for bank balances. |
| Textual Information(28) | NOT APPLICABLE |
| Textual Information(29) | NOT APPLICABLE |
| Textual Information(30) | NOT APPLICABLE |
| Textual Information(31) | vii. Some of the balances of Trade Receivables and Trade payable of the Company are subject to confirmation from the respective parties and consequential reconciliation/adjustment arising there from, if any. |
| Textual Information(32) | The management is actively pursuing confirmations. Adjustments, if any, will be made once reconciliations are complete. |
| Textual Information(33) | NOT APPLICABLE |
| Textual Information(34) | NOT APPLICABLE |
| Textual Information(35) | NOT APPLICABLE |
| Textual Information(36) | viii. The company has declared land and building of Rs. 29.82 Lacs situated at Daulatpura, Jaipur held for sale since long times. Refer to IND AS 105 for this to be the case, the assets must be available for immediate sale in its present condition, for the sale to be highly probable, the appropriate level of management must be committed to a plan of such assets. In this regard the company management not provide any future plan to execute the same. |
| Textual Information(37) | Due to current financial instability and market conditions, sale has been deferred. Management will initiate the process once market conditions improve. |
| Textual Information(38) | NOT APPLICABLE |
| Textual Information(39) | NOT APPLICABLE |
| Textual Information(40) | NOT APPLICABLE |
| Textual Information(41) | ix. Management not in intends that the plant and machinery belonging to the Textile and Pipe Division are operable and will be to use when production activities resume in due course. Depreciation is charged under straight line method based on the determined useful life of the assets, hence depreciation is charged on the assets during this production shutdown period as per Indian Accounting Standard-16. Physical verification of Fixed Assets not conducted by the company Management. |
| Textual Information(42) | Management has ensured that when market conditions are feasible than it will be resumed. |
| Textual Information(43) | NOT APPLICABLE |
| Textual Information(44) | NOT APPLICABLE |
| Textual Information(45) | NOT APPLICABLE |
| Textual Information(46) | Income Tax including deferred tax not determined and provided for the financial year |
| Textual Information(47) | Assessment status is pending with tax authorities. Company is pursuing the matter and expects resolution in due course. Delay is procedural and not indicative of recoverability issues |
| Textual Information(48) | NOT APPLICABLE |
| Textual Information(49) | NOT APPLICABLE |
| Textual Information(50) | NOT APPLICABLE |
| Textual Information(51) | xi. The company carries a pending loan of rs.44 lakh from its directors carried over from previous years, which management currently classifies as a short-term borrowing without any provision for accruin interest;futhermore, during the current year, the company obtained an additional loan of rs 5 crore from the directors specifically to deposit with the bank of india for a One Time Settlemet (OTS) Of existing loans/ dues, a resolutiuon for which was formally passed by the Board of Directors on February 12, 2025. Futher Company Management has taken additional loan of rs 7.00 crores interest @ 8% P.A. from M/s Nakshetra Asset Ventures Limited , Nagpur which has adjusted by the Bank Of India against the loan account. |
| Textual Information(52) | The Management wants to settle the Claim of Bank Loan Outstanding and trying to Collect funds from other parties to repay in future & Deposited with Bank of India. |
| Textual Information(53) | NOT APPLICABLE |
| Textual Information(54) | NOT APPLICABLE |
| Textual Information(55) | NOT APPLICABLE |
| Textual Information(56) | xii. Debtors balances are subject to confirmation; the Management has ensured that the debtors outstanding at the end of the financial year will be confirmed. |
| Textual Information(57) | Confirmations are in process. Management is confident of recoverability and following up diligently. |
| Textual Information(58) | NOT APPLICABLE |
| Textual Information(59) | NOT APPLICABLE |
| Textual Information(60) | NOT APPLICABLE |
| Textual Information(61) | xiii. Closing stock of Raw Materials, Stores and Spares and Finished Good subject to physical Verification. |
| Textual Information(62) | Management has ensured that the physical verification will be conducted at the end of the financial year. |
| Textual Information(63) | NOT APPLICABLE |
| Textual Information(64) | NOT APPLICABLE |
| Textual Information(65) | NOT APPLICABLE |
| Textual Information(66) | xiv. The bank had declared the company's bank accounts NPA and seized it, due to which the company was not making any kind of payment from the company's bank accounts. The directors of the company continued to make payments/receipts on behalf of the company from their own bank accounts during the financial year 2025-26, which is in violation of section 269SS of the Income Tax Act, 1961. |
| Textual Information(67) | Payments made to ensure continuity of business and survival. Circumstances were extraordinary due to NPA status and bank account seizure. |
| Textual Information(68) | NOT APPLICABLE |
| Textual Information(69) | NOT APPLICABLE |
| Textual Information(70) | NOT APPLICABLE |
| Textual Information(71) | xv. There was no production of goods by the company during this quarter. The Company has given certain plant and machineries on rent to M/s Vasa Industries, a Partnership Firm (A related Party of the Company) in this regard in the AGM dated 29.09.2021 A Special resolution has been passed. |
| Textual Information(72) | Temporary rental of idle assets to generate revenue and reduce losses Approved through special resolution. |
| Textual Information(73) | NOT APPLICABLE |
| Textual Information(74) | NOT APPLICABLE |
| Textual Information(75) | NOT APPLICABLE |
| Textual Information(76) | xvi. The company has textile segment which has been closed for a long time. Plant and Machinery and other assets belonging to Yarn Division on which depreciation charged by the company. We have been unable to find sufficient appropriate evidence as to whether the company will be able to resume production under this division. The total amount of Gross Assets as on 31.03.2026 in Textile Segment is Rs. 83.98 Crores and the Net Block of Assets is Rs. 12.15 Crores (after Impairment of Plant & Machinery) which includes the assets of Blanket Division and Yarn Division. |
| Textual Information(77) | Non-production is due to financial crunch and working capital shortage post-NPA. Plant is maintained and ready for operations once finances and demand improve. Impairment recognized where required. |
| Textual Information(78) | NOT APPLICABLE |
| Textual Information(79) | NOT APPLICABLE |
| Textual Information(80) | NOT APPLICABLE |
| Name of CEO / Managing director | ALOK JAIN TIJARIA |
|---|---|
| Name of CFO | VINEET JAIN TIJARIA |
| Name of audit committee chairman | KHUSHI NAGRATH |
| Name of statutory auditor | AMIT AGRAWAL |
| Name of other signatory, if any, with designation | |
| Place | JAIPUR |
| Date | 26-05-2026 |
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 | TIJARIA POLYPIPES LIMITED | ALOK JAIN TIJARIA | DIRECTOR | Loan | 5,000.00 | NILL | 10.11 | 219.03 | 229.14 | ||||||||||||||||
| 2 | TIJARIA POLYPIPES LIMITED | PRAVEEN JAIN TIJARIA | DIRECTOR | Loan | 5,000.00 | NILL | 3.08 | 203.33 | 206.41 | ||||||||||||||||
| 3 | TIJARIA POLYPIPES LIMITED | VIKAS JAIN TIJARIA | DIRECTOR | Loan | 5,000.00 | NILL | 0.00 | 188.67 | 188.67 | ||||||||||||||||
| 4 | TIJARIA POLYPIPES LIMITED | VINEET JAIN TIJARIA | DIRECTOR | Loan | 5,000.00 | NILL | 0.97 | 213.00 | 213.97 | ||||||||||||||||
| 5 | TIJARIA POLYPIPES LIMITED | ANU JAIN TIJARIA | OTHER RELATED PARTY | Loan | 50.00 | NILL | 0.00 | 0.02 | 0.02 | ||||||||||||||||
| 6 | TIJARIA POLYPIPES LIMITED | SONAL JAIN TIJARIA | OTHER RELATED PARTY | Loan | 50.00 | NILL | 0.00 | 0.02 | 0.02 | ||||||||||||||||
| 7 | TIJARIA POLYPIPES LIMITED | REEMA JAIN TIJARIA | OTHER RELATED PARTY | Loan | 50.00 | NILL | 0.00 | 0.02 | 0.02 | ||||||||||||||||
| 8 | TIJARIA POLYPIPES LIMITED | TIJARIA VINYL PRIVATE LIMITED | OTHER RELATED PARTY | Loan | 4,000.00 | NILL | 0.00 | 198.15 | 198.15 | ||||||||||||||||
| 9 | TIJARIA POLYPIPES LIMITED | TIJARIA INDUSTRIES LIMITED | OTHER RELATED PARTY | Loan | 4,000.00 | NILL | 0.00 | 94.61 | 94.61 | ||||||||||||||||
| 10 | TIJARIA POLYPIPES LIMITED | TIJARIA LED INDUSTRIES | GROUP FIRM | Purchase of goods or services | 50.00 | NILL | 0.00 | 0.07 | 0.07 | ||||||||||||||||
| 11 | TIJARIA POLYPIPES LIMITED | CS MADHURI SAIN | COMPANY SECRETARY | Remuneration | 20.00 | NILL | 1.32 | 0.22 | 0.22 | ||||||||||||||||
| Total value of transaction during the reporting period | 15.48 | ||||||||||||||||||||||||
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 5,455.97 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 5,455.97 | |
| 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 | 5,455.97 | |