Integrated Filing — IndAS

General information about company
Scrip Code	540595
NSE Symbol	TEJASNET
MSEI Symbol	NOTLISTED
ISIN	INE010J01012
Name of company	TEJAS NETWORKS 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	25-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	18-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Single segment
Description of single segment	Telecom and data networking related products and services
Start date and time of board meeting	25-Apr-2025   15:30:00
End date and time of board meeting	25-Apr-2025   17:30:00
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

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	Unaudited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
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	19069400000	89232100000
	Other income	80400000	454200000
	Total income	19149800000	89686300000
2	Expenses
(a)	Cost of materials consumed	13164600000	64309100000
(b)	Purchases of stock-in-trade	129400000	941500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1425400000	-29600000
(d)	Employee benefit expense	1103200000	4478600000
(e)	Finance costs	714900000	2518200000
(f)	Depreciation, depletion and amortisation expense	1031700000	3531900000
(f)	Other Expenses
1	Warranty	291500000	1278100000
2	Sub-contractor charges	201800000	798900000
3	Freight and forwarding	150400000	766500000
4	Legal and professional	139100000	347600000
5	Consumables	119500000	333800000
6	Travelling and conveyance	82900000	298300000
7	Allowance for expected credit loss	126000000	260100000
8	Rates and taxes	8800000	256700000
9	Lease rentals	74000000	251400000
10	Other Expenses	837500000	2362800000
	Total other expenses	2031500000	6954200000
	Total expenses	19600700000	82703900000
3	Total profit before exceptional items and tax	-450900000	6982400000
4	Exceptional items	0	0
5	Total profit before tax	-450900000	6982400000
6	Tax expense
7	Current tax	83100000	1452100000
8	Deferred tax	184000000	1065000000
9	Total tax expenses	267100000	2517100000
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	-718000000	4465300000
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	-718000000	4465300000
17	Other comprehensive income net of taxes	-108500000	-101700000
18	Total Comprehensive Income for the period	-826500000	4363600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	1795900000	1795900000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		36667300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-4.08	25.75
	Diluted earnings (loss) per share from continuing operations	-4.08	25.38
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	-4.08	25.75
	Diluted earnings (loss) per share from continuing and discontinued operations	-4.08	25.38
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	3978300000
	Capital work-in-progress	8000000
	Investment property	0
	Goodwill	2118100000
	Other intangible assets	4203200000
	Intangible assets under development	4036900000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	4401400000
	Loans, non-current	0
	Other non-current financial assets	171100000
	Total non-current financial assets	4572500000
	Deferred tax assets (net)	0
	Other non-current assets	1571100000
	Total non-current assets	20488100000
2	Current assets
	Inventories	23671900000
	Current financial asset
	Current investments	4823200000
	Trade receivables, current	44438500000
	Cash and cash equivalents	3318800000
	Bank balance other than cash and cash equivalents	77600000
	Loans, current	0
	Other current financial assets	3273900000
	Total current financial assets	55932000000
	Current tax assets (net)	0
	Other current assets	4527700000
	Total current assets	84131600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	104619700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1795900000
	Other equity	36667300000
	Total equity attributable to owners of parent	38463200000
	Non controlling interest	0
	Total equity	38463200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1181500000
	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	1271800000
	Total non-current financial liabilities	2453300000
	Provisions, non-current	613000000
	Deferred tax liabilities (net)	798600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3864900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	31509000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	664100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	11175400000
	Total Trade payable	11839500000
	Other current financial liabilities	2263700000
	Total current financial liabilities	45612200000
	Other current liabilities	15466100000
	Provisions, current	1060500000
	Current tax liabilities (Net)	152800000
	Deferred government grants, Current	0
	Total current liabilities	62291600000
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	66156500000
	Total equity and liabilites	104619700000
	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		Unaudited	Audited
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
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	Unaudited	Audited
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 post-employment benefit obligation (expense)/benefit	-29800000	-99300000
	Total Amount of items that will not be reclassified to profit and loss	-29800000	-99300000
2	Income tax relating to items that will not be reclassified to profit or loss	-5200000	-15800000
3	Amount of items that will be reclassified to profit and loss
1	Gains/(losses) in cash flow hedges	-135800000	-54000000
2	Exchange differences on translation of foreign operations	28200000	26400000
	Total Amount of items that will be reclassified to profit and loss	-107600000	-27600000
4	Income tax relating to items that will be reclassified to profit or loss	-23700000	-9400000
5	Total Other comprehensive income	-108500000	-101700000

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			Unaudited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			6982400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2518200000
	Adjustments for decrease (increase) in inventories			13705500000
	Adjustments for decrease (increase) in trade receivables, current			-34710900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			4085200000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1320800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-6513500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			5410900000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3531900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1207500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			461400000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-41000000
	Adjustments for dividend income			0
	Adjustments for interest income			35400000
	Adjustments for share-based payments			595800000
	Adjustments for fair value losses (gains)			-404100000
	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			676400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-10832900000
	Net cash flows from (used in) operations			-3850500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1064400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-4914900000
	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			600000
	Purchase of property, plant and equipment			3235100000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			2179700000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			1097900000
	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			0
	Interest received			39200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-77000000
	Net cash flows from (used in) investing activities	-6549900000
	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			43600000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			72207900000
	Repayments of borrowings			57037400000
	Payments of lease liabilities			214200000
	Dividends paid			0
	Interest paid			2131200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-8400000
	Net cash flows from (used in) financing activities			12860300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1395500000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-2200000
	Net increase (decrease) in cash and cash equivalents			1393300000
	Cash and cash equivalents cash flow statement at beginning of period			1925500000
	Cash and cash equivalents cash flow statement at end of period			3318800000