Integrated Filing — IndAS

General information about company
Scrip Code	543321
NSE Symbol	TATVA
MSEI Symbol	NOTLISTED
ISIN	INE0GK401011
Name of company	TATVA CHINTAN PHARMA CHEM 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	02-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-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	Specialty Chemicals
Start date and time of board meeting	02-May-2025   12:15:00
End date and time of board meeting	02-May-2025   16:40:00
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	1078640000	3827140000
	Other income	7220000	23150000
	Total income	1085860000	3850290000
2	Expenses
(a)	Cost of materials consumed	479160000	1737640000
(b)	Purchases of stock-in-trade	7750000	29800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	89940000	221970000
(d)	Employee benefit expense	140480000	529160000
(e)	Finance costs	3880000	12900000
(f)	Depreciation, depletion and amortisation expense	72580000	276590000
(f)	Other Expenses
1	Other Expenses	271800000	966440000
	Total other expenses	271800000	966440000
	Total expenses	1065590000	3774500000
3	Total profit before exceptional items and tax	20270000	75790000
4	Exceptional items	0	0
5	Total profit before tax	20270000	75790000
6	Tax expense
7	Current tax	6700000	15470000
8	Deferred tax	3270000	3190000
9	Total tax expenses	9970000	18660000
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	10300000	57130000
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	10300000	57130000
17	Other comprehensive income net of taxes	1410000	7070000
18	Total Comprehensive Income for the period	11710000	64200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	10300000	57130000
	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	11710000	64200000
	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	233920000	233920000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		7154320000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.44	2.44
	Diluted earnings (loss) per share from continuing operations	0.44	2.44
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	0.44	2.44
	Diluted earnings (loss) per share from continuing and discontinued operations	0.44	2.44
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	5255520000
	Capital work-in-progress	215350000
	Investment property	0
	Goodwill	0
	Other intangible assets	31240000
	Intangible assets under development	27750000
	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	0
	Loans, non-current	0
	Other non-current financial assets	42820000
	Total non-current financial assets	42820000
	Deferred tax assets (net)	126240000
	Other non-current assets	11120000
	Total non-current assets	5710040000
2	Current assets
	Inventories	1339540000
	Current financial asset
	Current investments	0
	Trade receivables, current	825270000
	Cash and cash equivalents	113740000
	Bank balance other than cash and cash equivalents	27220000
	Loans, current	2370000
	Other current financial assets	11010000
	Total current financial assets	979610000
	Current tax assets (net)	69700000
	Other current assets	263600000
	Total current assets	2652450000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8362490000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	233920000
	Other equity	7154320000
	Total equity attributable to owners of parent	7388240000
	Non controlling interest	0
	Total equity	7388240000
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	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	0
	Provisions, non-current	13980000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	13980000
	Current liabilities
	Current financial liabilities
	Borrowings, current	363880000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	108210000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	218680000
	Total Trade payable	326890000
	Other current financial liabilities	54690000
	Total current financial liabilities	745460000
	Other current liabilities	190410000
	Provisions, current	4240000
	Current tax liabilities (Net)	20160000
	Deferred government grants, Current	0
	Total current liabilities	960270000
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	974250000
	Total equity and liabilites	8362490000
	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	Remeasurement gain/(loss) of defined benefit plan obligations	-800000	-3060000
	Total Amount of items that will not be reclassified to profit and loss	-800000	-3060000
2	Income tax relating to items that will not be reclassified to profit or loss	-230000	-890000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	1980000	9240000
	Total Amount of items that will be reclassified to profit and loss	1980000	9240000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	1410000	7070000

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			75790000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			12900000
	Adjustments for decrease (increase) in inventories			188110000
	Adjustments for decrease (increase) in trade receivables, current			-151620000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-61740000
	Adjustments for decrease (increase) in other non-current assets			-2800000
	Adjustments for other financial assets, non-current			-220000
	Adjustments for other financial assets, current			-660000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-131050000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			81480000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			276590000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			620000
	Adjustments for provisions, non-current			640000
	Adjustments for other financial liabilities, current			40000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-240000
	Adjustments for dividend income			0
	Adjustments for interest income			4870000
	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			-750000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			9470000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			215900000
	Net cash flows from (used in) operations			291690000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			44980000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			246710000
	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			1390000
	Purchase of property, plant and equipment			762720000
	Proceeds from sales of investment property			0
	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			4870000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			103920000
	Net cash flows from (used in) investing activities	-652540000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			257490000
	Repayments of borrowings			32190000
	Payments of lease liabilities			0
	Dividends paid			46780000
	Interest paid			12900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			40000
	Net cash flows from (used in) financing activities			165660000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-240170000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			870000
	Net increase (decrease) in cash and cash equivalents			-239300000
	Cash and cash equivalents cash flow statement at beginning of period			353040000
	Cash and cash equivalents cash flow statement at end of period			113740000