| Scrip Code | 543413 |
|---|---|
| NSE Symbol | TEGA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE011K01018 |
| Name of company | TEGA INDUSTRIES 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 | 29-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-05-2026 |
| 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 | Unaudited |
| 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 | Consumable |
| Start date and time of board meeting | 29-05-2026 11:30:00 |
| End date and time of board meeting | 29-05-2026 13:45:00 |
| 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? | No |
| Latest Date on which RPT policy is updated | |
| Indicate Company website link for updated RPT policy of the Company | |
| 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 | |
| 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 | Unaudited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 20,207.00 | 78,941.20 | |
| Other income | 1,995.90 | 6,990.90 | |
| Total income | 22,202.90 | 85,932.10 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 9,531.00 | 37,497.80 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (213.40) | (3,348.30) |
| (d) | Employee benefit expense | 2,012.60 | 8,400.40 |
| (e) | Finance costs | 103.20 | 578.40 |
| (f) | Depreciation, depletion and amortisation expense | 609.60 | 2,626.40 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 4,390.40 | 19,554.00 |
| Total other expenses | 4,390.40 | 19,554.00 | |
| Total expenses | 16,433.40 | 65,308.70 | |
| 3 | Total profit before exceptional items and tax | 5,769.50 | 20,623.40 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 5,769.50 | 20,623.40 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,623.60 | 5,733.60 |
| 8 | Deferred tax | (940.00) | (651.90) |
| 9 | Total tax expenses | 1,683.60 | 5,081.70 |
| 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 | 4,085.90 | 15,541.70 |
| 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 | 4,085.90 | 15,541.70 |
| 17 | Other comprehensive income net of taxes | 7,713.80 | 7,712.60 |
| 18 | Total Comprehensive Income for the period | 11,799.70 | 23,254.30 |
| 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 | 7,512.80 | 7,512.80 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 3,15,516.50 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 5.44 | 22.38 | |
| Diluted earnings (loss) per share from continuing operations | 5.44 | 22.38 | |
| 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 | 5.44 | 22.38 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 5.44 | 22.38 | |
| 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) | The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 29th May 2026. The Statutory Auditors have issued an unmodified opinion on the audited financial results. These results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34 prescribed under section 133 of the Companies Act 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended. The standalone financial results for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures for the nine months period ended 31 December 2025 and 31 December 2024 respectively which were subject to limited review. The Company is in the process of acquiring the MolyCop Group comprising direct and indirect subsidiaries of AIP MC Holdings LLC including its joint ventures through a series of transactions. In connection with the proposed acquisition the Company has engaged various consultants and legal advisors to assist with commercial and legal due diligence as well as the preparation and negotiation of transaction related documentation. Accordingly the Company has recognised expenses amounting to Rs 59.89 million under Other Expenses up to the reporting date. The Board of Directors of the Company at its meeting held on 18 September 2025 approved the issuance and allotment of Equity Shares to promoters and non promoters by way of preferential issue on private placement basis. The same has been approved by shareholders at its meeting held on 10 October 2025. Accordingly during the year ended 31 March 2026 the Company has allotted 8592206 Equity Shares of face value Rs 10 each at an issue price of Rs 1994 each including a premium of Rs 1984 each on 28 November 2025 upon receipt of the full consideration. Consequent to this allotment the paid up equity share capital of the Company increased from Rs 665.35 million 66535492 fully paid up equity shares of Rs 10 each to Rs 751.28 million 75127698 fully paid up equity shares of 10 each. The Government of India has consolidated existing labour legislations into four comprehensive labour codes effective November 21 2025. These codes include Code on Wages 2019 Code on Social Security 2020 Industrial Relation Code 2020 and Occupational Safety Health and Working Condition Code 2020 collectively referred to as the New Labour Codes. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact of these changes in regulations. The Company has assessed and evaluated the incremental impact of these changes on employee benefit obligations in accordance with the revised definition of wages and consistent with FAQs and guidance issued by the Institute of Chartered Accountants of India and Ministry of Labour and Employment and has estimated an increase in gratuity liability and compensated absences arising out of past service cost in aggregate by 45.75 million basis actuarial valuation. The Company continues to monitor the finalization of Central or 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. The Company is engaged in the business of manufacturing and distribution of specialized critical to operate and recurring consumable products for the global mineral beneficiation mining and bulk solids handling industry. The Chief Operating Decision Maker CODM reviews the business as a single segment. Hence no segment disclosure is required. The Board has recommended payment of dividend of Rs 2.00 per Equity Share of Rs 10 each for the year ended 31 March 2026 at their meeting held on 29 May 2026. The dividend is subject to the approval by the members at their ensuing Annual General Meeting. |
|---|
| 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 | 16,837.20 | |
| Capital work-in-progress | 355.90 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 330.00 | |
| 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 | 2,51,104.80 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 3,177.00 | |
| Other non-current financial assets | ||
| 1 | Other Financial Assets | 44.60 |
| Total of other non-current financial assets | 44.60 | |
| Total non-current financial assets | 2,54,326.40 | |
| Deferred tax assets (net) | 393.20 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 569.20 |
| 2 | Income tax assets | 457.90 |
| Total of other non-current assets | 1,027.10 | |
| Total non-current assets | 2,73,269.80 | |
| 2 | Current assets | |
| Inventories | 21,156.30 | |
| Current financial asset | ||
| Current investments | 12,066.10 | |
| Trade receivables, current | 29,133.70 | |
| Cash and cash equivalents | 461.60 | |
| Bank balance other than cash and cash equivalents | 5.30 | |
| Loans, current | 6.40 | |
| Other current financial assets | ||
| Total of other current financial assets | 8,313.30 | |
| Total current financial assets | 49,986.40 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other | 4,855.90 |
| Total of other current assets | 4,855.90 | |
| Total current assets | 75,998.60 | |
| 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 | 3,49,268.40 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 7,512.80 | |
| Other equity | 3,15,516.50 | |
| Total equity attributable to owners of parent | 3,23,029.30 | |
| Non controlling interest | ||
| Total equity | 3,23,029.30 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| 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 | 127.70 |
| Total of other non-current financial liabilities | 127.70 | |
| Total non-current financial liabilities | 127.70 | |
| 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 | 127.70 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 6,654.60 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 901.90 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 9,112.50 | |
| Total Trade payable | 10,014.40 | |
| Other current financial liabilities | ||
| 1 | Others | 2,002.60 |
| Total of other current financial liabilities | 2,002.60 | |
| Total current financial liabilities | 18,671.60 | |
| Other current liabilities | 5,631.90 | |
| 1 | Others | 5,631.90 |
| Total of other current liabilities | 5,631.90 | |
| Provisions, current | 1,438.40 | |
| Current tax liabilities (Net) | 369.50 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 26,111.40 | |
| 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 | 26,239.10 | |
| Total equity and liabilites | 3,49,268.40 | |
| 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 | Unaudited | 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 | |||||||
| 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 | Unaudited | 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 | Remeasurement gains/ (loss) on post employment defined benefit plans | 77.70 | 146.80 |
| 2 | Share of other comprehensive income of joint venture accounted using the equity method | 0.00 | 0.00 |
| Total Amount of items that will not be reclassified to profit and loss | 77.70 | 146.80 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 19.60 | 37.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Fair Value changes of Cash flow hedges | 7,673.50 | 7,602.80 |
| 2 | Exchange differences on translation of foreign operations | 0.00 | 0.00 |
| Total Amount of items that will be reclassified to profit and loss | 7,673.50 | 7,602.80 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 17.80 | 0.00 |
| 5 | Total Other comprehensive income | 7,713.80 | 7,712.60 |
| 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 | 20,623.40 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 578.40 | |||||
| Adjustments for decrease (increase) in inventories | (869.30) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 4,457.90 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 181.10 | |||||
| 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 | 3,272.40 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 2,334.60 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 2,626.40 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 474.30 | |||||
| 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 | (1,574.00) | |||||
| Adjustments for dividend income | 1,019.60 | |||||
| Adjustments for interest income | 186.50 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (2,183.80) | |||||
| 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 | 21.20 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 8,113.10 | |||||
| Net cash flows from (used in) operations | 28,736.50 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 6,263.60 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 22,472.90 | |||||
| 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 | 1,97,886.10 | |||||
| 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 | 61.60 | |||||
| Purchase of property, plant and equipment | 2,017.80 | |||||
| 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 | 1,019.60 | |||||
| Interest received | 145.20 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 11,238.80 | |||||
| Net cash flows from (used in) investing activities | (1,87,438.70) | |||||
| 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 | 1,70,304.60 | |||||
| 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 | 3,596.90 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 1,330.70 | |||||
| Interest paid | 514.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 38.80 | |||||
| Net cash flows from (used in) financing activities | 1,64,901.80 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (64.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.80 | |||||
| Net increase (decrease) in cash and cash equivalents | (63.20) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 524.80 | |||||
| Cash and cash equivalents cash flow statement at end of period | 461.60 | |||||
| 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 | M/s. Walker Chandiok & Co. LLP | Yes | 31-05-2028 | ||
|---|---|---|---|---|---|
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 | Tega Industries Limited | Tega Industries Inc. | Subsidiaries | Sale of goods or services | 7,000.00 | Within Omnibus Approval | 7,000.00 | 31-03-2025 | 3,472.40 | 166.40 | 1,771.00 | ||||||||||||||
| 2 | Tega Industries Limited | Tega Industries Inc. | Subsidiaries | Any other transaction | Recovery of Expenses | 100.00 | Within Omnibus Approval | 100.00 | 31-03-2025 | 368.60 | 0.00 | 0.00 | |||||||||||||
| 3 | Tega Industries Limited | Tega Industries Canada Inc. | Subsidiaries | Sale of goods or services | 5,000.00 | Within Omnibus Approval | 5,000.00 | 31-03-2025 | 1,690.50 | 515.80 | 1,086.30 | Textual Information(1) | |||||||||||||
| 4 | Tega Industries Limited | Tega Industries Canada Inc. | Subsidiaries | Any other transaction | Recovery of Expenses | 100.00 | Within Omnibus Approval | 100.00 | 31-03-2025 | 14.50 | 0.00 | 0.00 | |||||||||||||
| 5 | Tega Industries Limited | Tega Industries Africa Proprietary Limited | Subsidiaries | Sale of goods or services | 6,000.00 | Within Omnibus Approval | 6,000.00 | 31-03-2025 | 3,788.50 | 1,750.90 | 914.50 | ||||||||||||||
| 6 | Tega Industries Limited | Tega Industries Africa Proprietary Limited | Subsidiaries | Any other transaction | Service Charges and Other Expenses Recovery | 600.00 | Within Omnibus Approval | 600.00 | 31-03-2025 | 123.50 | 0.00 | 0.00 | |||||||||||||
| 7 | Tega Industries Limited | Losugen Pty Ltd | Subsidiaries | Sale of goods or services | 7,200.00 | Within Omnibus Approval | 7,200.00 | 31-03-2025 | 3,797.80 | 206.50 | 269.90 | ||||||||||||||
| 8 | Tega Industries Limited | Losugen Pty Ltd | Subsidiaries | Any other transaction | Service Charges and Other Expenses Recovery | 500.00 | Within Omnibus Approval | 500.00 | 31-03-2025 | 43.90 | 0.00 | 0.00 | |||||||||||||
| 9 | Tega Industries Limited | Tega Holdings Pte Limited | Subsidiaries | Sale of goods or services | 11,500.00 | Within Omnibus Approval | 11,500.00 | 31-03-2025 | 3,737.80 | 13,267.30 | 8,832.40 | ||||||||||||||
| 10 | Tega Industries Limited | Tega Holdings Pte Limited | Subsidiaries | Any other transaction | Recovery of Expenses | 1,000.00 | Within Omnibus Approval | 1,000.00 | 31-03-2025 | 7.30 | 0.00 | 0.00 | |||||||||||||
| 11 | Tega Industries Limited | Tega Holdings Pte Limited | Subsidiaries | Loan | 5,000.00 | Within Omnibus Approval | 5,000.00 | 31-03-2025 | 0.00 | 2,974.50 | 2,974.50 | Loan | 0 | Long Term | Loan | 6.6900 | Long Term | Unsecured | No Movement of Loan | ||||||
| 12 | Tega Industries Limited | Tega Holdings Pte Limited | Subsidiaries | Interest received | 350.00 | Within Omnibus Approval | 350.00 | 31-03-2025 | 95.30 | 41.00 | 0.50 | ||||||||||||||
| 13 | Tega Industries Limited | Tega Holdings Pte Limited | Subsidiaries | Any other transaction | Reimbursement of Expenses | 4,100.00 | Within Omnibus Approval | 4,100.00 | 31-03-2025 | 1,320.50 | 0.00 | 0.00 | |||||||||||||
| 14 | Tega Industries Limited | Tega Do Brasil Servicos Technicos Ltd | Subsidiaries | Sale of goods or services | 400.00 | Within Omnibus Approval | 400.00 | 31-03-2025 | 15.60 | 21.30 | 15.60 | ||||||||||||||
| 15 | Tega Industries Limited | Tega Do Brasil Servicos Technicos Ltd | Subsidiaries | Any other transaction | Sevice Charges Expenses | 580.00 | Within Omnibus Approval | 580.00 | 31-03-2025 | 245.90 | 26.70 | 37.70 | |||||||||||||
| 16 | Tega Industries Limited | Tega Industries Chile SpA | Subsidiaries | Sale of goods or services | 6,000.00 | Within Omnibus Approval | 6,000.00 | 31-03-2025 | 830.00 | 5,653.40 | 5,686.80 | ||||||||||||||
| 17 | Tega Industries Limited | Tega Industries Chile SpA | Subsidiaries | Any other transaction | Service Charges and Other Expenses Recovery | 800.00 | Within Omnibus Approval | 800.00 | 31-03-2025 | 264.10 | 0.00 | 0.00 | |||||||||||||
| 18 | Tega Industries Limited | Tega McNally Minerals Limited | Subsidiaries | Sale of goods or services | 1,200.00 | Within Omnibus Approval | 1,200.00 | 31-03-2025 | 332.70 | 325.00 | 489.00 | ||||||||||||||
| 19 | Tega Industries Limited | Tega McNally Minerals Limited | Subsidiaries | Purchase of goods or services | 1,000.00 | Within Omnibus Approval | 1,000.00 | 31-03-2025 | 50.20 | 19.10 | 52.00 | ||||||||||||||
| 20 | Tega Industries Limited | Tega McNally Minerals Limited | Subsidiaries | Any other transaction | Service Charges and Other Expenses Recovery | 500.00 | Within Omnibus Approval | 500.00 | 31-03-2025 | 51.40 | 0.00 | 0.00 | |||||||||||||
| 21 | Tega Industries Limited | Hosch Equipment (India) Limited | Joint Venture | Sale of goods or services | 200.00 | Within Omnibus Approval | 200.00 | 31-03-2025 | 62.50 | 3.80 | 6.40 | Textual Information(2) | |||||||||||||
| 22 | Tega Industries Limited | Hosch Equipment (India) Limited | Joint Venture | Any other transaction | Commission, Service and other expenses recovery | 530.00 | Within Omnibus Approval | 530.00 | 31-03-2025 | 171.60 | 0.00 | 0.00 | |||||||||||||
| 23 | Tega Industries Limited | Hosch Equipment (India) Limited | Joint Venture | Any other transaction | Commission, Service and other expenses recovery | 0.00 | Within Omnibus Approval | 0.00 | 31-03-2025 | 0.00 | 0.00 | 0.00 | |||||||||||||
| 24 | Tega Industries Limited | Maple Orgtech (India) Limited | Entities in which KMP/ Relatives of KMP can exercise significant influence | Any other transaction | Reimbursement of Expenses | 10.00 | Within Omnibus Approval | 10.00 | 31-03-2025 | 0.30 | 0.50 | 0.50 | |||||||||||||
| 25 | Tega Industries Limited | Maple Orgtech (India) Limited | Entities in which KMP/ Relatives of KMP can exercise significant influence | Any other transaction | BSS Income and Recovery of Expenses | 20.00 | Within Omnibus Approval | 20.00 | 31-03-2025 | 2.70 | 3.90 | 0.90 | |||||||||||||
| 26 | Tega Industries Limited | MM Aqua Technologies Limited | Entities in which KMP/ Relatives of KMP can exercise significant influence | Any other transaction | Recovery of Expenses | 10.00 | Within Omnibus Approval | 10.00 | 31-03-2025 | 2.80 | 20.40 | 23.30 | |||||||||||||
| 27 | Tega Industries Limited | Manju Mohanka | Relatives of KMP | Any other transaction | Rent Payment | 5.00 | Within Omnibus Approval | 5.00 | 31-03-2025 | 0.80 | 0.00 | 0.00 | |||||||||||||
| 28 | Tega Industries Limited | Manish Mohanka | Relatives of KMP | Any other transaction | Rent Payment | 11.00 | Within Omnibus Approval | 11.00 | 31-03-2025 | 5.20 | 0.00 | 0.00 | |||||||||||||
| 29 | Tega Industries Limited | Tega India Ltd & Associated Companies Superannuation Fund | Post Employment Benefit Plan | Any other transaction | Contribution to Post Employment Benefit Plan | 250.00 | Within Omnibus Approval | 250.00 | 31-03-2025 | 62.10 | 10.00 | 10.10 | |||||||||||||
| 30 | Tega Industries Limited | Tega Industries (SEZ) Ltd Super Annuation Fund | Post Employment Benefit Plan | Any other transaction | Contribution to Post Employment Benefit Plan | 100.00 | Within Omnibus Approval | 100.00 | 31-03-2025 | 5.00 | 1.10 | 0.70 | |||||||||||||
| 31 | Tega Industries Limited | Mr. Syed Yaver Imam | Key Management Personnel (KMP) | Any other transaction | Director Sitting fees and Commission | 0.00 | BOD Approved | 0.00 | 31-03-2025 | 8.30 | 0.00 | 0.00 | |||||||||||||
| 32 | Tega Industries Limited | Mr. Anand Sen | Key Management Personnel (KMP) | Any other transaction | Director Sitting fees and Commission | 0.00 | BOD Approved | 0.00 | 31-03-2025 | 10.00 | 0.00 | 0.00 | |||||||||||||
| 33 | Tega Industries Limited | Mr. Ashwani Maheshwari | Key Management Personnel (KMP) | Any other transaction | Director Sitting fees and Commission | 0.00 | BOD Approved | 0.00 | 31-03-2025 | 9.60 | 0.00 | 0.00 | |||||||||||||
| 34 | Tega Industries Limited | Ms. Madhu Dubhashi | Key Management Personnel (KMP) | Any other transaction | Director Sitting fees and Commission | 0.00 | BOD Approved | 0.00 | 31-03-2025 | 9.80 | 0.00 | 0.00 | |||||||||||||
| 35 | Tega Industries Limited | Mr. Jagdishwar Prasad Sinha | Key Management Personnel (KMP) | Any other transaction | Director Sitting fees and Commission | 0.00 | BOD Approved | 0.00 | 31-03-2025 | 14.80 | 0.00 | 0.00 | |||||||||||||
| 36 | Tega Industries Limited | Tega Industries Chile SpA | Subsidiaries | Purchase of goods or services | 500.00 | Within Omnibus Approval | 500.00 | 31-03-2025 | 2.00 | 0.00 | 2.00 | ||||||||||||||
| 37 | Tega Industries Limited | Tega Industries Africa Proprietary Limited | Subsidiaries | Purchase of goods or services | 800.00 | Within Omnibus Approval | 800.00 | 31-03-2025 | 305.50 | 0.00 | 305.50 | ||||||||||||||
| 38 | Tega Industries Limited | Losugen Pty Ltd | Subsidiaries | Purchase of goods or services | 10.00 | Within Omnibus Approval | 10.00 | 31-03-2025 | 0.90 | 0.00 | 0.90 | ||||||||||||||
| 39 | Tega Holdings Pty Ltd. | Losugen Pty Ltd | Subsidiaries | Loan | - | 408.30 | 224.50 | 698.50 | Loan | 0 | Short Term | Loan | 0 | Short Term | Unsecured | There is no outflow of funds, it is merely a tax adjustment entry. | |||||||||
| 40 | Tega Industries Chile SpA | Tega Do Brasil Servicos Technicos Ltda | Fellow Subsidiaries | Any other transaction | Service Charges Expenses | - | 192.60 | 53.20 | 15.20 | ||||||||||||||||
| 41 | Tega Investments South Africa Pty Ltd | Tega Industries Africa Proprietary Limited | Subsidiaries | Dividend received | - | 1,030.30 | 0.00 | 0.00 | |||||||||||||||||
| 42 | Tega Investments South Africa Pty Ltd | Tega Industries Africa Proprietary Limited | Subsidiaries | Any other transaction | Reimbursement of Expenses | - | 2.80 | 17.50 | 21.80 | ||||||||||||||||
| 43 | Tega Industries Canada Inc. | Tega Industries Inc. | Fellow Subsidiaries | Sale of goods or services | - | 0.80 | 0.00 | 0.80 | |||||||||||||||||
| 44 | Tega Industries Canada Inc. | Tega Industries Inc. | Fellow Subsidiaries | Any other transaction | Business Support Service Income | - | 55.70 | 44.80 | 60.40 | ||||||||||||||||
| 45 | Tega Industries Canada Inc. | Tega Industries Chile SpA | Fellow Subsidiaries | Any other transaction | Service Charges Recovery | - | 45.80 | 79.20 | 152.10 | ||||||||||||||||
| 46 | Tega Industries Chile SpA | Tega Industries Inc. | Fellow Subsidiaries | Sale of goods or services | - | 223.30 | 1,692.20 | 54.20 | |||||||||||||||||
| 47 | Tega Industries Canada Inc. | Tega Industries Africa Proprietary Limited | Fellow Subsidiaries | Any other transaction | Service Charges Recovery | - | 19.00 | 11.00 | 10.00 | ||||||||||||||||
| 48 | Tega Industries Canada Inc. | Losugen Pty Ltd | Fellow Subsidiaries | Any other transaction | Service Charges Recovery | - | 7.90 | 9.80 | 4.20 | ||||||||||||||||
| 49 | Tega Industries Chile SpA | Tega Industries Inc. | Fellow Subsidiaries | Purchase of goods or services | - | 279.00 | 0.00 | 294.50 | |||||||||||||||||
| 50 | Tega Holdings Pte Ltd. | Tega Holdings Pty Ltd. | Subsidiaries | Interest received | - | 136.90 | 1,202.50 | 818.00 | |||||||||||||||||
| 51 | Tega Holdings Pte Ltd. | Tega Holdings Pty Ltd. | Subsidiaries | Loan | - | 0.00 | 4,185.90 | 4,646.80 | |||||||||||||||||
| 52 | Tega Holdings Pte Ltd. | Tega Industries Chile SpA | Fellow Subsidiaries | Interest received | - | 14.20 | 547.40 | 599.60 | |||||||||||||||||
| 53 | Tega Holdings Pte Ltd. | Tega Industries Africa Proprietary Limited | Fellow Subsidiaries | Any other transaction | Service Charges Recovery | - | 41.90 | 18.20 | 22.50 | ||||||||||||||||
| 54 | Tega Holdings Pte Ltd. | Tega Investments South Africa Pty Ltd | Fellow Subsidiaries | Dividend received | - | 1,089.20 | 0.00 | 0.00 | |||||||||||||||||
| 55 | Tega Holdings Pte Ltd. | Tega Industries Canada Inc. | Fellow Subsidiaries | Any other transaction | Service Charges Recovery | - | 53.00 | 37.80 | 40.60 | ||||||||||||||||
| 56 | Tega Holdings Pte Ltd. | Tega Industries Canada Inc. | Fellow Subsidiaries | Any other transaction | Reimbursement of Expenses | - | 24.50 | 13.70 | 37.60 | ||||||||||||||||
| 57 | Tega Holdings Pte Ltd. | Tega Industries Inc. | Fellow Subsidiaries | Any other transaction | Service Charges Recovery | - | 137.80 | 52.60 | 138.90 | ||||||||||||||||
| 58 | Tega Industries Limited | Tega India Ltd Employees Gratuity Fund | Post Employment Benefit Plan | Any other transaction | Contribution to Post Employment Benefit Plan | 400.00 | Within Omnibus Approval | 400.00 | 31-03-2025 | 127.00 | 747.50 | 868.10 | |||||||||||||
| 59 | Tega Industries Limited | Tega India Ltd (SEZ) Employees Gratuity Fund | Post Employment Benefit Plan | Any other transaction | Contribution to Post Employment Benefit Plan | 100.00 | Within Omnibus Approval | 100.00 | 31-03-2025 | 0.00 | 13.70 | 2.10 | |||||||||||||
| 60 | Tega Industries Limited | Tega Industries Australia Pty Ltd. | Subsidiaries | Dividend received | - | 69.30 | 0.00 | 0.00 | |||||||||||||||||
| 61 | Tega Holdings Pte Ltd. | Tega Industries Chile SpA | Fellow Subsidiaries | Loan | - | 0.00 | 444.60 | 474.70 | |||||||||||||||||
| 62 | Tega Industries Limited | Mr. Madan Mohan Mohanka | Key Management Personnel (KMP) | Any other transaction | Remuneration | - | 60.20 | 0.00 | 0.00 | Textual Information(3) | |||||||||||||||
| 63 | Tega Industries Limited | Mr. Mehul Mohanka | Key Management Personnel (KMP) | Any other transaction | Remuneration | - | 320.40 | 0.00 | 0.00 | Textual Information(4) | |||||||||||||||
| 64 | Tega Industries Limited | Ms. Manjuree Rai | Key Management Personnel (KMP) | Any other transaction | Remuneration | - | 28.90 | 0.00 | 0.00 | Textual Information(5) | |||||||||||||||
| 65 | Tega Industries Limited | Mr. Sharad Kumar Khaitan | Key Management Personnel (KMP) | Any other transaction | Remuneration | - | 89.00 | 0.00 | 0.00 | Textual Information(6) | |||||||||||||||
| Total value of transaction during the reporting period | 25,382.20 | ||||||||||||||||||||||||
| Textual Information(1) | Closing balance Rs 108.63 Mn is advance in the books of Tega Canda |
| Textual Information(2) | Closing balance Rs 0.64 Mn is advance in the books of Hosch |
| Textual Information(3) | Amount as refereed is the payment |
| Textual Information(4) | Amount as refereed is the payment |
| Textual Information(5) | Amount as refereed is the payment |
| Textual Information(6) | Held the position till 5th May 2026.Amount as refereed is the payment |