Integrated Filing — IndAS

General information about company
Scrip Code	533048
NSE Symbol	TPHQ
MSEI Symbol	NOTLISTED
ISIN	INE065J01024
Name of company	TEAMO PRODUCTIONS HQ LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	18-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	18-Apr-2025   17:00:00
End date and time of board meeting	18-Apr-2025   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	Declaration of unmodified opinion
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	2025-04-18
Indicate Company website link for updated RPT policy of the Company	www.tphq.co.in
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
there is no loan defaults

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	158155000	647953000
	Other income	7915000	33474000
	Total income	166070000	681427000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	157337000	611421000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1215000	7705000
(e)	Finance costs	0	0
(f)	Depreciation, depletion and amortisation expense	152000	288000
(f)	Other Expenses
1	Other Expenses	4994000	13696000
	Total other expenses	4994000	13696000
	Total expenses	163698000	633110000
3	Total profit before exceptional items and tax	2372000	48317000
4	Exceptional items	0	0
5	Total profit before tax	2372000	48317000
6	Tax expense
7	Current tax	768000	12342000
8	Deferred tax	353000	2221000
9	Total tax expenses	1121000	14563000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1251000	33754000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1251000	33754000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	1251000	33754000
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	1096220000	1096220000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		263471000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0	0.03
	Diluted earnings (loss) per share from continuing operations	0	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	0.03
	Diluted earnings (loss) per share from continuing and discontinued operations	0	0.03
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1295000
	Capital work-in-progress	0
	Investment property	2803000
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	97555000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	292000000
	Trade receivables, non-current
	Loans, non-current	298282000
	Other non-current financial assets	137000
	Total non-current financial assets	590419000
	Deferred tax assets (net)	160000
	Other non-current assets
	Total non-current assets	692232000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	565042000
	Cash and cash equivalents	5892000
	Bank balance other than cash and cash equivalents	0
	Loans, current	106397000
	Other current financial assets
	Total current financial assets	677331000
	Current tax assets (net)	4861000
	Other current assets	129743000
	Total current assets	811935000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	1504167000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1096220000
	Other equity	263471000
	Total equity attributable to owners of parent	1359691000
	Non controlling interest
	Total equity	1359691000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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
	Total non-current financial liabilities	0
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	0
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	114306000
	Total Trade payable	114306000
	Other current financial liabilities	821000
	Total current financial liabilities	115127000
	Other current liabilities	17008000
	Provisions, current	0
	Current tax liabilities (Net)	12341000
	Deferred government grants, Current
	Total current liabilities	144476000
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	144476000
	Total equity and liabilites	1504167000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Dealing In Shares/Securties ( Net Gain)	-2965000	19935000
2	Engineering Based Services	0	0
3	Film Division	0	7874000
4	Trading Division - Infrastructure	161120000	620144000
	Total Segment Revenue	158155000	647953000
	Less: Inter segment revenue	0	0
	Revenue from operations	158155000	647953000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Dealing In Shares/Securties ( Net Gain)	-2965000	19935000
2	Engineering Based Services	0	0
3	Film Division	0	7874000
4	Trading Division - Infrastructure	3782000	8723000
	Total Profit before tax	817000	36532000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	-1553000	-1553000
	Profit before tax	2370000	48317000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Dealing In Shares/Securties ( Net Gain)	3633000	3633000
2	Engineering Based Services	0	0
3	Film Division	113459000	113459000
4	Trading Division - Infrastructure	683145000	683145000
	Total Segment Asset	800237000	800237000
	Un-allocable Assets	704006000	704006000
	Net Segment Asset	1504243000	1504243000
4	Segment Liabilities
	Segment Liabilities
1	Dealing In Shares/Securties ( Net Gain)	0	0
2	Engineering Based Services	0	0
3	Film Division	16986000	16986000
4	Trading Division - Infrastructure	100102000	100102000
	Total Segment Liabilities	117088000	117088000
	Un-allocable Liabilities	1387155000	1387155000
	Net Segment Liabilities	1504243000	1504243000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
	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
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
5	Total Other comprehensive income

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			48317000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-65906000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-125922000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			-39422000
	Adjustments for increase (decrease) in other current liabilities			-4653000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			288000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-235615000
	Net cash flows from (used in) operations			-187298000
	Dividends received			0
	Interest paid			0
	Interest received			-33050000
	Income taxes paid (refund)			14543000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-234891000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			1374000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			19401000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			48615000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			33050000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			14498000
	Net cash flows from (used in) investing activities	-21842000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			264375000
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			264375000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			7642000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			7642000
	Cash and cash equivalents cash flow statement at beginning of period			-1750000
	Cash and cash equivalents cash flow statement at end of period			5892000