Integrated Filing — IndAS



General information about company

Scrip Code 514142
NSE Symbol TTL
MSEI Symbol NOTLISTED
ISIN INE592B01024
Name of company T T 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 31-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Consolidated
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 Textile
Start date and time of board meeting 31-10-2026   16:45:00
End date and time of board meeting 31-10-2026   19:15:00
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 Not applicable



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 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 9,478.84 9,478.84
Other income 21.29 21.29
Total income 9,500.13 9,500.13
2 Expenses
(a) Cost of materials consumed 6,415.87 6,415.87
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (715.06) (715.06)
(d) Employee benefit expense 810.77 810.77
(e) Finance costs 380.21 380.21
(f) Depreciation, depletion and amortisation expense 114.70 114.70
(f) Other Expenses
1 Consumption of stores & spare parts 47.03 47.03
2 Job work costs 1,037.52 1,037.52
3 Power & fuel 52.19 52.19
4 Repairs & maintenance 39.86 39.86
5 Insurance 17.36 17.36
6 Rent 31.97 31.97
7 Rates & Taxes 0.05 0.05
8 Freight & Forwarding 358.68 358.68
9 Commission to selling agents 20.63 20.63
10 Miscellaneous 788.59 788.59
Total other expenses 2,393.88 2,393.88
Total expenses 9,400.37 9,400.37
3 Total profit before exceptional items and tax 99.76 99.76
4 Exceptional items 0.00 0.00
5 Total profit before tax 99.76 99.76
6 Tax expense
7 Current tax 26.30 26.30
8 Deferred tax (15.42) (15.42)
9 Total tax expenses 10.88 10.88
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 88.88 88.88
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 88.88 88.88
17 Other comprehensive income net of taxes 13.09 13.09
18 Total Comprehensive Income for the period 101.97 101.97
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 2,583.11 2,583.11
Face value of equity share capital 1 1
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 0.03 0.03
Diluted earnings (loss) per share from continuing operations 0.03 0.03
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 0.03 0.03
Diluted earnings (loss) per share from continuing and discontinued operations 0.03 0.03
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) Notes: 1. The above Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective Meetings held on Oct 31, 2026. The Statutory Auditors have carried out a limited review of the above financial results for the quarter and half year ended Sept 30, 2026. 2. Financial results for all the periods presented have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS), prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 3. Company operates in single segment i.e. Textiles. 4. In line with the requirements of Regulation 47(1) of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, the results are available on the Stock Exchanges website (www.bseindia.com and www.nseindia.com) and also on the Company's website www.ttlimited.co.in. 5. The Company incorporated its wholly owned subsidiary, TT Capital Partners Ltd., pursuant to the Certificate of Incorporation issued by the Ministry of Corporate Affairs on 17 July 2026. Accordingly, the Company has prepared consolidated financial results for the quarter and half-year ended 30th September 2026. Since the subsidiary was incorporated during the current financial year, no consolidated financial results were required or prepared for the corresponding previous periods, and therefore comparative consolidated figures are not available. 6. The figures of the previous period/year have been regrouped/recast wherever considered necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 6,661.68
Capital work-in-progress 267.64
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
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 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Claim receivables form Others 320.74
2 Interest accured on Unsecured Loan 52.12
3 Other Non-current assets 0.00
Total of other non-current financial assets 372.86
Total non-current financial assets 372.86
Deferred tax assets (net)
Other non-current assets
1 Capital Advances 18.79
2 Advances to Related Parties 201.79
3 MAT credit entitlement 563.91
4 Direct tax Recoverable 6.47
Total of other non-current assets 790.96
Total non-current assets 8,093.14
2 Current assets
Inventories 7,959.33
Current financial asset
Current investments 0.03
Trade receivables, current 4,242.13
Cash and cash equivalents 18.34
Bank balance other than cash and cash equivalents 31.29
Loans, current 716.72
Other current financial assets
Total of other current financial assets 1,028.97
Total current financial assets 6,037.48
Current tax assets (net)
Other current assets
1 Advances to Related Parties 0.71
2 Prepaid Expenses 60.64
3 Balances with statutory authorities 825.19
4 Interest Subsidy Receivable 133.87
5 Other Current Assets 190.30
Total of other current assets 1,210.71
Total current assets 15,207.52
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 23,300.66
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,583.11
Other equity 10,029.94
Total equity attributable to owners of parent 12,613.05
Non controlling interest
Total equity 12,613.05
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,148.96
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Deferred tax liabilities Opening 120.16
2 Movement during the year (15.42)
Total of other non-current financial liabilities 104.74
Total non-current financial liabilities 3,253.70
Provisions, non-current 0.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 3,253.70
Current liabilities
Current financial liabilities
Borrowings, current 5,076.07
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 99.36
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 845.26
Total Trade payable 944.62
Other current financial liabilities
1 Security Deposits from Customer 186.72
2 Employees related dues 70.70
3 Payable to Directors 14.53
4 Advance from Customer 195.60
5 Other Liabilities for Expenses 755.55
6 Commission, Discounts Payables 1.19
7 Unpaid Dividend 11.52
Total of other current financial liabilities 1,235.81
Total current financial liabilities 7,256.50
Other current liabilities 30.50
1 Statutory Payables- PF & ESI payables 10.93
2 Statutory Payables- TDS/TCS payables 19.57
Total of other current liabilities 30.50
Provisions, current 146.91
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 7,433.91
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 10,687.61
Total equity and liabilites 23,300.66
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
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 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
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 (8.24) (8.24)
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 (4.85) (4.85)
5 Total Other comprehensive income 13.09 13.09



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax
Adjustments for reconcile profit (loss)
Adjustments for finance costs 380.21
Adjustments for decrease (increase) in inventories (839.58)
Adjustments for decrease (increase) in trade receivables, current 412.83
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 235.79
Adjustments for other financial assets, non-current 13.09
Adjustments for other financial assets, current (67.61)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 127.39
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 96.06
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 114.70
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 21.28
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 0.14
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 451.74
Net cash flows from (used in) operations 551.50
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 551.50
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 24.95
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 21.29
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (496.16)
Net cash flows from (used in) investing activities (449.92)
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 (426.83)
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 380.21
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (175.53)
Net cash flows from (used in) financing activities (128.91)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (27.33)
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 (27.33)
Cash and cash equivalents cash flow statement at beginning of period 45.67
Cash and cash equivalents cash flow statement at end of period 18.34