Integrated Filing — IndAS



General information about company

Scrip Code 532513
NSE Symbol TVSELECT
MSEI Symbol NOTLISTED
ISIN INE236G01019
Name of company TVS ELECTRONICS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 08-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 08-08-2026   11:45:00
End date and time of board meeting 08-08-2026   15:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No Default on Loans and Debt Securities



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 10,604.00 10,604.00
Other income 57.00 57.00
Total income 10,661.00 10,661.00
2 Expenses
(a) Cost of materials consumed 3,607.00 3,607.00
(b) Purchases of stock-in-trade 2,665.00 2,665.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (720.00) (720.00)
(d) Employee benefit expense 2,105.00 2,105.00
(e) Finance costs 145.00 145.00
(f) Depreciation, depletion and amortisation expense 401.00 401.00
(f) Other Expenses
1 Other Expenses 3,186.00 3,186.00
Total other expenses 3,186.00 3,186.00
Total expenses 11,389.00 11,389.00
3 Total profit before exceptional items and tax (728.00) (728.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (728.00) (728.00)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (66.00) (66.00)
9 Total tax expenses (66.00) (66.00)
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 (662.00) (662.00)
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period (662.00) (662.00)
17 Other comprehensive income net of taxes 5.00 5.00
18 Total Comprehensive Income for the period (657.00) (657.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,865.00 1,865.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -3.55 -3.55
Diluted earnings (loss) per share from continuing operations -3.55 -3.55
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 -3.55 -3.55
Diluted earnings (loss) per share from continuing and discontinued operations -3.55 -3.55
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1 The above unaudited financial results have been reviewed and recommended by the Audit Committee of the Board and subsequently approved by the Board of Directors at its meeting held on August 08 2026. The Statutory auditors of the company have carried out Limited review of aforesaid results. 2 The Company has the following two business segments as per Ind AS 108 Products & Solutions Customer Support Services 3 'The financial results are available on the website of BSE Limited Bombay Stock Exchange Limited www.bseindia.com National Stock Exchange of India Limited www.nseindia.com and the Company www.tvs-e.in 4 The company has no subsidiary associate joint venture companies as on June 30 2026



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Products and Solutions 7,252.00 7,252.00
2 Customer Support Services 3,352.00 3,352.00
Total Segment Revenue 10,604.00 10,604.00
Less: Inter segment revenue
Revenue from operations 10,604.00 10,604.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Products and Solutions (297.00) (297.00)
2 Customer Support Services (343.00) (343.00)
Total Profit before tax (640.00) (640.00)
i. Finance cost 145.00 145.00
ii. Other Unallocable Expenditure net off Unallocable income (57.00) (57.00)
Profit before tax (728.00) (728.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Products and Solutions 16,508.00 16,508.00
2 Customer Support Services 9,250.00 9,250.00
Total Segment Asset 25,758.00 25,758.00
Un-allocable Assets 2,347.00 2,347.00
Net Segment Asset 28,105.00 28,105.00
4 Segment Liabilities
Segment Liabilities
1 Products and Solutions 10,110.00 10,110.00
2 Customer Support Services 2,810.00 2,810.00
Total Segment Liabilities 12,920.00 12,920.00
Un-allocable Liabilities 6,247.00 6,247.00
Net Segment Liabilities 19,167.00 19,167.00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Item that will not be reclassified to profit / (loss) 6.00 6.00
Total Amount of items that will not be reclassified to profit and loss 6.00
2 Income tax relating to items that will not be reclassified to profit or loss 1.00 1.00
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 5.00 5.00