Integrated Filing — IndAS

General information about company
Scrip Code	532755
NSE Symbol	TECHM
MSEI Symbol	NOTLISTED
ISIN	INE669C01036
Name of company	TECH MAHINDRA 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	24-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	31-Mar-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	24-Apr-2025   14:00:00
End date and time of board meeting	24-Apr-2025   16:10:00
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	2025-01-17
Indicate Company website link for updated RPT policy of the Company	thttps://insights.techmahindra.com/investors/Related-Party-Transactions-Policy.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
Not Applicable

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	115836000000	446172000000
	Other income	1631510000	13330000000
	Total income	117467510000	459502000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	42919000000	171070000000
(e)	Finance costs	612000000	2386000000
(f)	Depreciation, depletion and amortisation expense	2159000000	8552000000
(f)	Other Expenses
1	Subcontracting Expenses	42700000000	166482000000
2	Other Expenses	18094000000	64231000000
3	Impairment of non-current investments(Refer note 8)	1809000000	1809000000
	Total other expenses	62603000000	232522000000
	Total expenses	108293000000	414530000000
3	Total profit before exceptional items and tax	9174510000	44972000000
4	Exceptional items	0	0
5	Total profit before tax	9174510000	44972000000
6	Tax expense
7	Current tax	2759000000	12353000000
8	Deferred tax	-688000000	-2442000000
9	Total tax expenses	2071000000	9911000000
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	7103510000	35061000000
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	7103510000	35061000000
17	Other comprehensive income net of taxes	831450000	-590000000
18	Total Comprehensive Income for the period	7934960000	34471000000
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	4895000000	4895000000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.25	35.78
	Diluted earnings (loss) per share from continuing operations	7.24	35.71
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	7.25	35.78
	Diluted earnings (loss) per share from continuing and discontinued operations	7.24	35.71
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	18512000000
	Capital work-in-progress	178000000
	Investment property	339690000
	Goodwill	5905000000
	Other intangible assets	3981600000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	100710000000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	4711920000
	Total non-current financial assets	4711920000
	Deferred tax assets (net)	8551000000
	Other non-current assets	43721820000
	Total non-current assets	186611030000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	23559000000
	Trade receivables, current	98442020000
	Cash and cash equivalents	16023000000
	Bank balance other than cash and cash equivalents	752000000
	Loans, current	0
	Other current financial assets	3921320000
	Total current financial assets	142697340000
	Current tax assets (net)	0
	Other current assets	32504600000
	Total current assets	175201940000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	361812970000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	4895000000
	Other equity	219312000000
	Total equity attributable to owners of parent	224207000000
	Non controlling interest
	Total equity	224207000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	8521000000
	Trade payables, non-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	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	8521000000
	Provisions, non-current	11739970000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	12304000000
	Total non-current liabilities	32564970000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2301000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	55076000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	55076000000
	Other current financial liabilities	13673000000
	Total current financial liabilities	71050000000
	Other current liabilities	13087000000
	Provisions, current	9183000000
	Current tax liabilities (Net)	11721000000
	Deferred government grants, Current	0
	Total current liabilities	105041000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	137605970000
	Total equity and liabilites	361812970000
	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	-	0	0
2	-	0	0
	Total Segment Revenue	0	0
	Less: Inter segment revenue
	Revenue from operations	0	0
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	-	0	0
2	-	0	0
	Total Profit before tax	0	0
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	-	0	0
2	-	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	-	0	0
2	-	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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
1	Remeasurements of the Defined Benefit Liabilities - gain/(loss)	89000000	-26000000
	Total Amount of items that will not be reclassified to profit and loss	89000000	-26000000
2	Income tax relating to items that will not be reclassified to profit or loss	22250000	-7000000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the Financial Statements of Foreign Operations - gain/(loss) (net)	1025700000	-769000000
	Total Amount of items that will be reclassified to profit and loss	1025700000	-769000000
4	Income tax relating to items that will be reclassified to profit or loss	261000000	-198000000
5	Total Other comprehensive income	831450000	-590000000

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			44972000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2386000000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-1577000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-6382000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			10900000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-589000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			8552000000
	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			2444000000
	Adjustments for other financial liabilities, non-current			-1087000000
	Adjustments for unrealised foreign exchange losses gains			796000000
	Adjustments for dividend income			4189000000
	Adjustments for interest income			1550000000
	Adjustments for share-based payments			609000000
	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			1809000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			12122000000
	Net cash flows from (used in) operations			57094000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			9414000000
	Other inflows (outflows) of cash			-4749000000
	Net cash flows from (used in) operating activities			42931000000
	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			5130000000
	Other cash receipts from sales of equity or debt instruments of other entities			233682000000
	Other cash payments to acquire equity or debt instruments of other entities			228570000000
	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			3351790000
	Proceeds from sales of investment property			1354000000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	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			0
	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			4189000000
	Interest received			1329000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1541000000
	Net cash flows from (used in) investing activities	5043210000
	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			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			90000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			2600000000
	Dividends paid			42065180000
	Interest paid			2017000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-46592180000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1382030000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			83000000
	Net increase (decrease) in cash and cash equivalents			1465030000
	Cash and cash equivalents cash flow statement at beginning of period			14558000000
	Cash and cash equivalents cash flow statement at end of period			16023030000