Integrated Filing — IndAS



General information about company

Scrip Code 544999
NSE Symbol TONBO
MSEI Symbol NOTLISTED
ISIN INE0LDG01026
Name of company Tonbo Imaging India 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 05-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Vision technology based products and solutions
Start date and time of board meeting 05-11-2026   10:07:00
End date and time of board meeting 05-11-2026   11:23:00
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
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 26-09-2026
Indicate Company website link for updated RPT policy of the Company https://tonboimaging.com/main/wp-content/uploads/2026/11/Tonbo_Policy-on-Related-Party-Transactions.pdf
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 defaults



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 01-07-2026 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 Standalone Standalone
1 Income
Revenue from operations 18,326.16 21,917.35
Other income 188.44 320.03
Total income 18,514.60 22,237.38
2 Expenses
(a) Cost of materials consumed 8,403.94 16,750.52
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,690.58 (2,412.64)
(d) Employee benefit expense 1,193.16 2,741.53
(e) Finance costs 484.44 847.95
(f) Depreciation, depletion and amortisation expense 976.68 1,813.30
(f) Other Expenses
1 Technical support services 104.22 206.33
2 Repairs and maintenance 144.93 339.25
3 Provision for warranty / (write back) (248.71) (847.11)
4 Travel and conveyance 324.99 826.51
5 Legal and professional fees 50.79 266.61
6 Sales and marketing expenses 30.92 485.88
7 Debtors written off 77.89 177.61
8 Freight 43.73 75.77
9 Rent, rates and taxes 27.29 43.56
10 Miscellaneous expenses 70.95 165.72
Total other expenses 627.00 1,740.13
Total expenses 15,375.80 21,480.79
3 Total profit before exceptional items and tax 3,138.80 756.59
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,138.80 756.59
6 Tax expense
7 Current tax 89.81 89.81
8 Deferred tax 699.98 98.80
9 Total tax expenses 789.79 188.61
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 2,349.01 567.98
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 2,349.01 567.98
17 Other comprehensive income net of taxes 14.26 18.96
18 Total Comprehensive Income for the period 2,363.27 586.94
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 1,145.64 1,145.64
Face value of equity share capital 2 2
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 4.24 1.03
Diluted earnings (loss) per share from continuing operations 4.1 0.99
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 4.24 1.03
Diluted earnings (loss) per share from continuing and discontinued operations 4.1 0.99
24 Debt equity ratio 0.300 0.300
25 Debt service coverage ratio 6.4400 3.2300
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 financial results for the period ended September 30, 2026 were reviewed by the Audit committee and Board of Directors in their meetings held on November 5, 2026. The Statutory Auditors of the Company have conducted a Limited Review of the said financial results. 2. The financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013, as amended (“the Act”) read with relevant rules issued thereunder and other accounting principles generally accepted in India. 3. The Company is primarily engaged in providing vision technology based products and solutions. There is no separate reportable segment as per Ind AS 108 - Operating Segments. 4. Provision for Taxation includes current tax expense and deferred tax expense 5. These results for the quarter and half year ended September 30, 2026 are available on the website of the Company (www.tonboimaging.com) and the website of the stock exchanges viz. BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com) 6. The figures for the previous quarter/period have been rearranged/regrouped, 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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 2,334.29
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 15,901.66
Intangible assets under development 1,495.53
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.10
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Rental Deposits 199.50
2 Sales Tax Deposits 0.10
3 Earnest Money Deposits 1.22
4 Term Deposit with maturity of more than 12 months 5,949.78
5 Others 1.04
Total of other non-current financial assets 6,151.64
Total non-current financial assets 6,151.74
Deferred tax assets (net)
Other non-current assets
1 Prepayments - Lease 20.06
2 Prepayments - EMD 0.13
3 Right of Use Assets 602.77
Total of other non-current assets 622.96
Total non-current assets 26,506.18
2 Current assets
Inventories 26,537.29
Current financial asset
Current investments 0.00
Trade receivables, current 23,490.66
Cash and cash equivalents 889.73
Bank balance other than cash and cash equivalents 1,517.22
Loans, current 44.11
Other current financial assets
Total of other current financial assets 1,403.63
Total current financial assets 27,345.35
Current tax assets (net)
Other current assets
1 Prepaid Expenses 206.34
2 Advances to suppliers 1,075.13
3 Capital Advances 0.44
4 Other Advances 38.97
5 GST Refund Receivable 165.13
6 GST Input Tax Credit 2,795.01
Total of other current assets 4,281.02
Total current assets 58,163.66
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 84,669.84
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,145.64
Other equity 55,109.51
Total equity attributable to owners of parent 56,255.15
Non controlling interest
Total equity 56,255.15
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,159.09
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 514.11
Total of other non-current financial liabilities 514.11
Total non-current financial liabilities 2,673.20
Provisions, non-current 1,697.93
Deferred tax liabilities (net) 1,104.92
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 5,476.05
Current liabilities
Current financial liabilities
Borrowings, current 14,730.87
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,107.02
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,812.18
Total Trade payable 4,919.20
Other current financial liabilities
1 Lease Liabilities 205.15
2 Security Deposit 1.50
Total of other current financial liabilities 206.65
Total current financial liabilities 19,856.72
Other current liabilities 2,401.66
1 Advance from Customers 436.49
2 Statutory Liabilities 136.26
3 Other Payables 1,828.91
Total of other current liabilities 2,401.66
Provisions, current 680.26
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 22,938.64
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 28,414.69
Total equity and liabilites 84,669.84
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 01-07-2026 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 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 01-07-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the Gain /(Loss) of defined benefit plans 19.06 25.34
Total Amount of items that will not be reclassified to profit and loss 19.06 25.34
2 Income tax relating to items that will not be reclassified to profit or loss 4.80 6.38
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 14.26 18.96



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 756.59
Adjustments for reconcile profit (loss)
Adjustments for finance costs 552.48
Adjustments for decrease (increase) in inventories (4,634.12)
Adjustments for decrease (increase) in trade receivables, current (2,465.54)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (983.08)
Adjustments for decrease (increase) in other non-current assets 267.80
Adjustments for other financial assets, non-current (92.48)
Adjustments for other financial assets, current (613.53)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,736.54
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 48.31
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,813.30
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (818.03)
Adjustments for provisions, non-current (179.04)
Adjustments for other financial liabilities, current (7.50)
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 273.48
Adjustments for share-based payments 465.48
Adjustments for fair value losses (gains) 25.34
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 28.51
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (5,129.04)
Net cash flows from (used in) operations (4,372.45)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 419.63
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (4,792.08)
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 155.11
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 1,345.91
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 (59.84)
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 273.48
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (1,167.70)
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 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 5,283.59
Repayments of borrowings 0.00
Payments of lease liabilities 151.08
Dividends paid 0.00
Interest paid 552.48
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 4,580.03
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,379.75)
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 (1,379.75)
Cash and cash equivalents cash flow statement at beginning of period 3,786.70
Cash and cash equivalents cash flow statement at end of period 2,406.95





Amount in (Lakhs)

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 Tonbo Imaging India Limited Arvind Kondangi Lakshmikumar Promoter Remuneration 308.00 Omnibus approval 0.00 22-04-2026 150.22 0.00 0.00
2 Tonbo Imaging India Limited Arvind Kondangi Lakshmikumar Promoter Any other transaction Service Payable - Lease of Corporate Office Premises 30.00 Omnibus approval 0.00 22-04-2026 10.50 1.58 1.20
3 Tonbo Imaging India Limited Cecilia D'Souza Promoter Remuneration 154.00 Omnibus approval 0.00 22-04-2026 69.41 0.00 11.53
4 Tonbo Imaging India Limited Ankit Kumar Promoter Remuneration 304.00 Omnibus approval 0.00 22-04-2026 75.07 88.00 12.50
5 Tonbo Imaging India Limited Sivashankar T S Chief Financial Officer Remuneration 75.00 Omnibus approval 0.00 22-04-2026 32.95 0.00 5.46
6 Tonbo Imaging India Limited Ankita Agarwalla Company Secretary and Compliance Officer Remuneration 40.00 Omnibus approval 0.00 22-04-2026 13.97 0.00 2.29
7 Tonbo Imaging India Limited Tonbo Systems Pty Ltd., Australia Wholly owned Subsidiary Sale of goods or services 4,650.00 Omnibus approval 0.00 22-04-2026 0.00 91.32 0.00
8 Tonbo Imaging India Limited Tonbo Systems Pty Ltd., Australia Wholly owned Subsidiary Purchase of goods or services 2,325.00 Omnibus approval 0.00 22-04-2026 12.22 0.24 12.05
9 Tonbo Imaging India Limited CEAQ Technologies Pte Ltd (Formerly known as Tonbo Imaging Pte. Ltd., Singapore) Enterprise having Substantial Interest Sale of goods or services 500.00 Omnibus approval 0.00 26-09-2026 46.89 0.00 0.00
10 Tonbo Imaging India Limited CEAQ Technologies Pte Ltd (Formerly known as Tonbo Imaging Pte. Ltd., Singapore) Enterprise having Substantial Interest Purchase of goods or services 9,500.00 Omnibus approval 0.00 26-09-2026 3,617.37 853.32 891.65
11 Tonbo Imaging India Limited CEAQ Technologies Private Limited (Formerly known as Tonbo Imaging Private Limited) Enterprise having Substantial Interest Any other transaction Sublease rentals- receivable 5.00 Omnibus approval 0.00 22-04-2026 1.50 0.42 1.15
12 Tonbo Imaging India Limited CEAQ Technologies Private Limited (Formerly known as Tonbo Imaging Private Limited) Enterprise having Substantial Interest Purchase of goods or services 500.00 Omnibus approval 0.00 22-04-2026 0.00 0.00 0.00
13 Tonbo Imaging India Limited Tonbo LLC, Armenia Wholly owned Subsidiary Purchase of goods or services 775.00 Omnibus approval 0.00 22-04-2026 48.08 0.00 0.00
14 Tonbo Imaging India Limited Tonbo LLC, Armenia Wholly owned Subsidiary Sale of goods or services 6,200.00 Omnibus approval 0.00 22-04-2026 0.00 0.00 0.00
Total value of transaction during the reporting period 4,078.18