Integrated Filing — IndAS

General information about company
Scrip Code	532343
NSE Symbol	TVSMOTOR
MSEI Symbol	NOTLISTED
ISIN	INE494B01023
Name of company	TVS Motor Company 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	28-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-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	Multi segment
Description of single segment
Start date and time of board meeting	28-Apr-2025   13:45:00
End date and time of board meeting	28-Apr-2025   15:00:00
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

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	115420000000	440890100000
	Other income	-681600000	695600000
	Total income	114738400000	441585700000
2	Expenses
(a)	Cost of materials consumed	69334600000	259684400000
(b)	Purchases of stock-in-trade	3439900000	8346200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-3052000000	-792200000
(d)	Employee benefit expense	8581000000	35808800000
(e)	Finance costs	5508000000	20932500000
(f)	Depreciation, depletion and amortisation expense	2918000000	10455600000
(f)	Other Expenses
1	Other Expenses	17919500000	71355700000
	Total other expenses	17919500000	71355700000
	Total expenses	104649000000	405791000000
3	Total profit before exceptional items and tax	10089400000	35794700000
4	Exceptional items	0	0
5	Total profit before tax	10089400000	35794700000
6	Tax expense
7	Current tax	3180900000	11901700000
8	Deferred tax	-119100000	-347200000
9	Total tax expenses	3061800000	11554500000
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	7027600000	24240200000
12	Profit (loss) from discontinued operations before tax	29900000	224900000
13	Tax expense of discontinued operations	-78200000	-74200000
14	Net profit (loss) from discontinued operation after tax	108100000	299100000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-160600000	-741200000
16	Total profit (loss) for period	6975100000	23798100000
17	Other comprehensive income net of taxes	355000000	472200000
18	Total Comprehensive Income for the period	7330100000	24270300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	6481600000	22355600000
	Total profit or loss, attributable to non-controlling interests	493500000	493500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	6848700000	22856300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	481400000	1414000000
21	Details of equity share capital
	Paid-up equity share capital	475100000	475100000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		84558700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	13.42	46.42
	Diluted earnings (loss) per share from continuing operations	13.42	46.42
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0.22	0.63
	Diluted earnings (loss) per share from discontinued operations	0.23	0.63
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	13.64	47.05
	Diluted earnings (loss) per share from continuing and discontinued operations	13.65	47.05
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please refer Notes to financial results provided in PDF filed with stock exchanges.

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	54887400000
	Capital work-in-progress	6637800000
	Investment property	1413800000
	Goodwill	7314300000
	Other intangible assets	12829000000
	Intangible assets under development	8016700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1671300000
	Non-current financial assets
	Non-current investments	5649400000
	Trade receivables, non-current	0
	Loans, non-current	112069900000
	Other non-current financial assets	1602400000
	Total non-current financial assets	119321700000
	Deferred tax assets (net)	4959100000
	Other non-current assets	2475500000
	Total non-current assets	219526600000
2	Current assets
	Inventories	24165800000
	Current financial asset
	Current investments	5153100000
	Trade receivables, current	17167500000
	Cash and cash equivalents	41150000000
	Bank balance other than cash and cash equivalents	2712400000
	Loans, current	150934800000
	Other current financial assets	3259600000
	Total current financial assets	220377400000
	Current tax assets (net)	0
	Other current assets	15299300000
	Total current assets	259842500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	479369100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	475100000
	Other equity	84558700000
	Total equity attributable to owners of parent	85033800000
	Non controlling interest	9388900000
	Total equity	94422700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	139326800000
	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	7518300000
	Total non-current financial liabilities	146845100000
	Provisions, non-current	3225700000
	Deferred tax liabilities (net)	2860200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	280000000
	Total non-current liabilities	153211000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	136830800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	455100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	75157500000
	Total Trade payable	75612600000
	Other current financial liabilities	6415100000
	Total current financial liabilities	218858500000
	Other current liabilities	10296200000
	Provisions, current	2182700000
	Current tax liabilities (Net)	398000000
	Deferred government grants, Current	0
	Total current liabilities	231735400000
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	384946400000
	Total equity and liabilites	479369100000
	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)
1	Automotive Vehicles & Parts	99971100000	377023700000
2	Financial services	15775800000	65590400000
3	Others	0	0
	Total Segment Revenue	115746900000	442614100000
	Less: Inter segment revenue	1008500000	1008500000
	Revenue from operations	114738400000	441585700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Automotive Vehicles & Parts	8608500000	28498500000
2	Financial services	2146700000	9595500000
3	Others	0	0
	Total Profit before tax	10755200000	38094000000
	i. Finance cost	665800000	665800000
	ii. Other Unallocable Expenditure net off Unallocable income	130700000	130700000
	Profit before tax	9958700000	35278400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Automotive Vehicles & Parts	162622700000	162622700000
2	Financial services	316746400000	316746400000
3	Others	0	0
	Total Segment Asset	479369100000	479369100000
	Un-allocable Assets	0	0
	Net Segment Asset	479369100000	479369100000
4	Segment Liabilities
	Segment Liabilities
1	Automotive Vehicles & Parts	123620100000	123620100000
2	Financial services	261326300000	261326300000
3	Others	0	0
	Total Segment Liabilities	384946400000	384946400000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	384946400000	384946400000
	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	Amount of items that will not be reclassified to profit and loss	387200000	189200000
	Total Amount of items that will not be reclassified to profit and loss	387200000	189200000
2	Income tax relating to items that will not be reclassified to profit or loss	68200000	17800000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	59000000	302600000
	Total Amount of items that will be reclassified to profit and loss	59000000	302600000
4	Income tax relating to items that will be reclassified to profit or loss	23000000	1800000
5	Total Other comprehensive income	355000000	472200000

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			35794700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2299300000
	Adjustments for decrease (increase) in inventories			-1681800000
	Adjustments for decrease (increase) in trade receivables, current			1105000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3306400000
	Adjustments for decrease (increase) in other non-current assets			355300000
	Adjustments for other financial assets, non-current			-8286600000
	Adjustments for other financial assets, current			-3249200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			9239400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1254300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			10455600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			996700000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1406900000
	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			271600000
	Adjustments for share-based payments			330800000
	Adjustments for fair value losses (gains)			782700000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1053100000
	Other adjustments to reconcile profit (loss)			224900000
	Other adjustments for non-cash items			98800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			10701000000
	Net cash flows from (used in) operations			46495700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			11466500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			35029200000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			41500000
	Cash flows used in obtaining control of subsidiaries or other businesses			984900000
	Other cash receipts from sales of equity or debt instruments of other entities			563200000
	Other cash payments to acquire equity or debt instruments of other entities			4241300000
	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			190000000
	Purchase of property, plant and equipment			24780600000
	Proceeds from sales of investment property			-36800000
	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			0
	Interest received			259300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-28989600000
	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			-427400000
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			23276300000
	Repayments of borrowings			0
	Payments of lease liabilities			2382300000
	Dividends paid			4750900000
	Interest paid			4065400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-952700000
	Net cash flows from (used in) financing activities			11552400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			17592000000
	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			17592000000
	Cash and cash equivalents cash flow statement at beginning of period			23558000000
	Cash and cash equivalents cash flow statement at end of period			41150000000