Integrated Filing — IndAS
General information about company
| Scrip Code |
000000 |
| NSE Symbol |
TSFINV |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE202Z01029 |
| Name of company |
TSF INVESTMENTS 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 |
11-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
04-11-2026 |
| 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 |
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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
11-11-2026 16:00:00 |
| End date and time of board meeting |
11-11-2026 18:00:00 |
| 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 |
01-07-2026 |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
31,704.00 |
62,261.00 |
|
Other income |
288.00 |
358.00 |
|
Total income |
31,992.00 |
62,619.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
18,054.00 |
32,760.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(2,098.00) |
(2,978.00) |
| (d) |
Employee benefit expense |
3,834.00 |
7,365.00 |
| (e) |
Finance costs |
528.00 |
1,180.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
407.00 |
812.00 |
| (f) |
Other Expenses |
| 1 |
Administrative and Other Expenses |
5,154.00 |
11,227.00 |
|
Total other expenses |
5,154.00 |
11,227.00 |
|
Total expenses |
25,879.00 |
50,366.00 |
| 3 |
Total profit before exceptional items and tax |
6,113.00 |
12,253.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
6,113.00 |
12,253.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,169.00 |
3,487.00 |
| 8 |
Deferred tax |
(109.00) |
392.00 |
| 9 |
Total tax expenses |
1,060.00 |
3,879.00 |
| 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 |
5,053.00 |
8,374.00 |
| 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 |
10,261.00 |
19,436.00 |
| 16 |
Total profit (loss) for period |
15,314.00 |
27,810.00 |
| 17 |
Other comprehensive income net of taxes |
3,705.00 |
10,655.00 |
| 18 |
Total Comprehensive Income for the period |
19,019.00 |
38,465.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
14,997.20 |
27,220.90 |
|
Total profit or loss, attributable to non-controlling interests |
316.30 |
587.60 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
18,702.90 |
37,878.60 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
315.20 |
585.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
11,105.00 |
11,105.00 |
|
Face value of equity share capital |
5 |
5 |
| 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 |
6.75 |
12.26 |
|
Diluted earnings (loss) per share from continuing operations |
6.75 |
12.26 |
| 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 |
6.75 |
12.26 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
6.75 |
12.26 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
22,401.00 |
|
Capital work-in-progress |
307.00 |
|
Investment property |
2,296.00 |
|
Goodwill |
16,354.00 |
|
Other intangible assets |
23.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
3,22,240.00 |
|
Non-current financial assets |
|
|
Non-current investments |
1,70,163.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Security Deposits |
573.00 |
| 2 |
Other non current financial assets |
1,278.00 |
|
Total of other non-current financial assets |
1,851.00 |
|
Total non-current financial assets |
1,72,014.00 |
|
Deferred tax assets (net) |
524.00 |
|
Other non-current assets |
|
| 1 |
Right of Use asset |
1,434.00 |
|
Total of other non-current assets |
1,434.00 |
|
Total non-current assets |
5,37,593.00 |
| 2 |
Current assets |
|
|
Inventories |
20,436.00 |
|
Current financial asset |
|
|
Current investments |
1,20,895.00 |
|
Trade receivables, current |
24,679.00 |
|
Cash and cash equivalents |
2,172.00 |
|
Bank balance other than cash and cash equivalents |
1,361.00 |
|
Loans, current |
83.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
|
|
Total current financial assets |
1,49,190.00 |
|
Current tax assets (net) |
649.00 |
|
Other current assets |
|
| 1 |
Prepaid expenses |
146.00 |
| 2 |
Other advances |
255.00 |
| 3 |
GST Input Credit |
3,262.00 |
|
Total of other current assets |
3,663.00 |
|
Total current assets |
1,73,938.00 |
| 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 |
7,11,531.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
11,105.00 |
|
Other equity |
6,28,173.00 |
|
Total equity attributable to owners of parent |
6,39,278.00 |
|
Non controlling interest |
6,024.00 |
|
Total equity |
6,45,302.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
13,551.00 |
|
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 |
|
|
Total of other non-current financial liabilities |
|
|
Total non-current financial liabilities |
13,551.00 |
|
Provisions, non-current |
155.00 |
|
Deferred tax liabilities (net) |
22,898.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
| 1 |
Lease Liability |
1,403.00 |
| 2 |
Other Liabilities |
1,190.00 |
|
Total of other non-current liabilities |
2,593.00 |
|
Total non-current liabilities |
39,197.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
835.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
1,197.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
18,038.00 |
|
Total Trade payable |
19,235.00 |
|
Other current financial liabilities |
|
| 1 |
Derivative Financial Instruments |
1,612.00 |
| 2 |
Accrued Expenses |
267.00 |
| 3 |
Capital creditors |
107.00 |
| 4 |
Other Liabilities |
608.00 |
|
Total of other current financial liabilities |
2,594.00 |
|
Total current financial liabilities |
22,664.00 |
|
Other current liabilities |
|
|
Total of other current liabilities |
|
|
Provisions, current |
3,828.00 |
|
Current tax liabilities (Net) |
540.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
27,032.00 |
| 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 |
66,229.00 |
|
Total equity and liabilites |
7,11,531.00 |
|
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Investments |
2,313.00 |
5,741.00 |
| 2 |
Overseas Support Services |
1,831.00 |
3,520.00 |
| 3 |
Manufacturing |
27,560.00 |
52,999.00 |
|
Total Segment Revenue |
31,704.00 |
62,260.00 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
31,704.00 |
62,260.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Investments |
1,770.00 |
4,591.00 |
| 2 |
Overseas Support Services |
706.00 |
1,307.00 |
| 3 |
Manufacturing |
3,747.00 |
6,505.00 |
|
Total Profit before tax |
6,223.00 |
12,403.00 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
110.00 |
151.00 |
|
Profit before tax |
6,113.00 |
12,252.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Investments |
6,30,282.00 |
6,30,282.00 |
| 2 |
Overseas Support Services |
4,019.00 |
4,019.00 |
| 3 |
Manufacturing |
74,408.00 |
74,408.00 |
|
Total Segment Asset |
7,08,709.00 |
7,08,709.00 |
|
Un-allocable Assets |
2,821.00 |
2,821.00 |
|
Net Segment Asset |
7,11,530.00 |
7,11,530.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Investments |
22,927.00 |
22,927.00 |
| 2 |
Overseas Support Services |
3,436.00 |
3,436.00 |
| 3 |
Manufacturing |
39,564.00 |
39,564.00 |
|
Total Segment Liabilities |
65,927.00 |
65,927.00 |
|
Un-allocable Liabilities |
302.00 |
302.00 |
|
Net Segment Liabilities |
66,229.00 |
66,229.00 |
|
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 |
01-07-2026 |
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 |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Remeasurements of the defined benefit plans |
(4.00) |
(18.00) |
| 2 |
Change in Fair value of equity instruments |
429.00 |
5,504.00 |
| 3 |
Share of other comprehensive income from associates using equity method (Net of tax) |
609.00 |
3,098.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
1,034.00 |
8,584.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
41.00 |
812.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Change in Fair value of equity instruments |
3,343.00 |
3,462.00 |
| 2 |
Share of other comprehensive income from associates using equity method (Net of tax) |
(4.00) |
54.00 |
| 3 |
Foreign currency Translation Reserve |
240.00 |
238.00 |
|
Total Amount of items that will be reclassified to profit and loss |
3,579.00 |
3,754.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
867.00 |
871.00 |
| 5 |
Total Other comprehensive income |
3,705.00 |
10,655.00 |
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 |
12,253.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,180.00 |
|
Adjustments for decrease (increase) in inventories |
(5,262.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(3,934.00) |
|
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 |
(1,855.00) |
|
Adjustments for other financial assets, non-current |
(14.00) |
|
Adjustments for other financial assets, current |
(238.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
7,407.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
812.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
(2.00) |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
456.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
(1,922.00) |
|
Adjustments for unrealised foreign exchange losses gains |
(84.00) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
177.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(4,845.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(7.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(8,485.00) |
|
Net cash flows from (used in)
operations |
3,768.00 |
|
Dividends received |
12,161.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
3,328.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
12,601.00 |
|
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 |
22,633.00 |
|
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 |
943.00 |
|
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 |
7.00 |
|
Purchase of other long-term assets |
(16,954.00) |
|
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 |
544.00 |
|
Income taxes paid (refund) |
50.00 |
|
Other inflows (outflows) of cash |
6,412.00 |
|
Net cash flows from (used in)
investing activities |
291.00 |
|
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 |
8,691.00 |
|
Payments of lease liabilities |
433.00 |
|
Dividends paid |
10,288.00 |
|
Interest paid |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(19,412.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(6,520.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
114.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(6,406.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
8,581.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
2,175.00 |