Integrated Filing — IndAS

General information about company

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	01-04-2026
Date of end of financial year	31-03-2027
Date of board meeting when results were approved	13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-08-2026
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	Single segment
Description of single segment	Consumables
Start date and time of board meeting	13-08-2026 12:30:00
End date and time of board meeting	13-08-2026 14:25:00
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 during the quarter

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	26,865.40	26,865.40
	Other income	1,166.70	1,166.70
	Total income	28,032.10	28,032.10
2	Expenses
(a)	Cost of materials consumed	8,983.80	8,983.80
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1,971.80	1,971.80
(d)	Employee benefit expense	2,012.80	2,012.80
(e)	Finance costs	1,445.90	1,445.90
(f)	Depreciation, depletion and amortisation expense	648.70	648.70
(f)	Other Expenses
1	Other Expenses	6,795.20	6,795.20
	Total other expenses	6,795.20	6,795.20
	Total expenses	21,858.20	21,858.20
3	Total profit before exceptional items and tax	6,173.90	6,173.90
4	Exceptional items	0.00	0.00
5	Total profit before tax	6,173.90	6,173.90
6	Tax expense
7	Current tax	1,724.40	1,724.40
8	Deferred tax	(92.50)	(92.50)
9	Total tax expenses	1,631.90	1,631.90
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	4,542.00	4,542.00
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	4,542.00	4,542.00
17	Other comprehensive income net of taxes	(474.30)	(474.30)
18	Total Comprehensive Income for the period	4,067.70	4,067.70
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
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.05	6.05
	Diluted earnings (loss) per share from continuing operations	6.05	6.05
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	6.05	6.05
	Diluted earnings (loss) per share from continuing and discontinued operations	6.05	6.05
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 results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 13 August 2026. The Statutory Auditors have issued an unmodified report on the above results. 2.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. 3.The standalone financial results for the quarter ended 31 March 2026 is 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 which were subject to limited review. 4.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 had allotted 8592206 Equity Shares of face value Rs 10 each at an issue price of Rs 1994 including a premium of Rs 1984 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 Rs 10 each. 5.On 28 November 2025 the Company its subsidiaries Group in partnership with Apollo Management Singapore Pte Ltd Apollo entered into definitive agreements to acquire Molycop Group comprising direct and indirect subsidiaries of AIP MC Holdings LLC including joint ventures through a series of steps The transaction was subjected to customary conditions precedent and approvals from regulatory authorities in various jurisdictions Upon satisfaction of all such conditions and receipt of the requisite approvals the transaction was completed on 1 June 2026 acquisition date where the Group has acquired controlling stake in Molycop Group In connection with the acquisition of the Molycop Group comprising the direct and indirect subsidiaries of AIP MC Holdings LLC including its joint ventures the Company engaged various consultants and legal advisors for commercial and legal due diligence and for preparing and negotiating transaction-related documentation. Accordingly the Company has recognised one time expenses amounting to Rs 56.52 million under Other Expenses for the quarter ended 30 June 2026 Rs 59.89 million for the year ended 31 March 2026. 6. 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.

Textual Information(1)

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 13 August 2026. The Statutory Auditors have issued an unmodified report on the above results. 2.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. 3.The standalone financial results for the quarter ended 31 March 2026 is 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 which were subject to limited review. 4.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 had allotted 8592206 Equity Shares of face value Rs 10 each at an issue price of Rs 1994 including a premium of Rs 1984 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 Rs 10 each. 5.On 28 November 2025 the Company its subsidiaries Group in partnership with Apollo Management Singapore Pte Ltd Apollo entered into definitive agreements to acquire Molycop Group comprising direct and indirect subsidiaries of AIP MC Holdings LLC including joint ventures through a series of steps The transaction was subjected to customary conditions precedent and approvals from regulatory authorities in various jurisdictions Upon satisfaction of all such conditions and receipt of the requisite approvals the transaction was completed on 1 June 2026 acquisition date where the Group has acquired controlling stake in Molycop Group In connection with the acquisition of the Molycop Group comprising the direct and indirect subsidiaries of AIP MC Holdings LLC including its joint ventures the Company engaged various consultants and legal advisors for commercial and legal due diligence and for preparing and negotiating transaction-related documentation. Accordingly the Company has recognised one time expenses amounting to Rs 56.52 million under Other Expenses for the quarter ended 30 June 2026 Rs 59.89 million for the year ended 31 March 2026. 6. 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.

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)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income

Amount in (Lakhs)

Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2026	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	Remeasurement gains/ (loss) on post employment defined benefit plans	36.70	36.70
	Total Amount of items that will not be reclassified to profit and loss	36.70
2	Income tax relating to items that will not be reclassified to profit or loss	9.20	9.20
3	Amount of items that will be reclassified to profit and loss
1	Net movement in effective portion of cash flow hedges	(501.80)	(501.80)
	Total Amount of items that will be reclassified to profit and loss	(501.80)
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	(474.30)	(474.30)