Integrated Filing — IndAS

General information about company
Scrip Code	500777
NSE Symbol	TNPETRO
MSEI Symbol	NOTLISTED
ISIN	INE148A01019
Name of company	TAMILNADU PETROPRODUCTS 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	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-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	Audited
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	PETRO CHEMICALS
Start date and time of board meeting	06-May-2025   16:30:00
End date and time of board meeting	06-May-2025   18:30:00
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	Audited	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	4547900000	18267700000
	Other income	58400000	281600000
	Total income	4606300000	18549300000
2	Expenses
(a)	Cost of materials consumed	2599900000	10864000000
(b)	Purchases of stock-in-trade	0	85900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-104900000	103500000
(d)	Employee benefit expense	156100000	545800000
(e)	Finance costs	17400000	62600000
(f)	Depreciation, depletion and amortisation expense	62600000	252600000
(f)	Other Expenses
1	Power and Fuel	956400000	3781200000
2	Referral Charges	334700000	1007700000
3	Other Expenses	346800000	1245300000
	Total other expenses	1637900000	6034200000
	Total expenses	4369000000	17948600000
3	Total profit before exceptional items and tax	237300000	600700000
4	Exceptional items	122500000	185000000
5	Total profit before tax	359800000	785700000
6	Tax expense
7	Current tax	94500000	203000000
8	Deferred tax	-3500000	-800000
9	Total tax expenses	91000000	202200000
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	268800000	583500000
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	268800000	583500000
17	Other comprehensive income net of taxes	1800000	48600000
18	Total Comprehensive Income for the period	270600000	632100000
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	899700000	899700000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		8219100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.99	6.49
	Diluted earnings (loss) per share from continuing operations	2.99	6.49
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	2.99	6.49
	Diluted earnings (loss) per share from continuing and discontinued operations	2.99	6.49
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes to the Audited Consolidated Financial Results n n1. The above financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 06th May 2025 and have been subjected to Audit by the Statutory Auditors of the Company. The above results have been prepared in accordance with the Indian Accounting Standards - (Ind AS) as prescribed under Section 133 of the Companies Act 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter. n n2. The Consolidated Financial Results include the results of the Company's wholly owned subsidiary - Certus Investment and Trading Limited, Mauritius and its wholly owned subsidiary - Certus Investment and Trading (S) Private Limited, Singapore on the basis of the consolidated financial statements audited by independent auditors of the subsidiary. n n3. Manufacturing of Industrial Intermediate Chemicals is the single operating segment as defined in Ind AS 108- Operating Segments. n n4. The lease relating to the land on which one of the manufacturing units of the Company is operating, expired on June 12, 2020, for which a request for renewal has been filed by the Company with Govt. of Tamilnadu. The management is confident of concluding an extended lease for a period normally fixed in this regard and has accordingly accounted for Right of Use Asset (ROUA) and corresponding lease liability based on indicative increase in lease rent as per the previous agreement n n5. Exceptional item includes Rs. 755 Lakh incurred during the year towards material damage and Plant restoration activities - Michaung cyclone – Dec23. An amount of Rs 2605 Lakh has been received from the insurers as an adhoc amount pending assessment report from surveyor. This is disclosed as exceptional item. n n6. The Board of Directors have recommended a dividend of Rs. 1.20 per share (12%) on 8,99,71,474 equity shares of Rs. 10/- each for the Financial Year 2024-25 subject to approval of Members at the Annual General Meeting. n n7. Previous year figures have been re-grouped / re-classified, where necessary to make it comparable with the current period.

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	2756400000
	Capital work-in-progress	4517300000
	Investment property	0
	Goodwill	0
	Other intangible assets	97800000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	147600000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	159600000
	Total non-current financial assets	307200000
	Deferred tax assets (net)	0
	Other non-current assets	700000
	Total non-current assets	7679400000
2	Current assets
	Inventories	1028200000
	Current financial asset
	Current investments	0
	Trade receivables, current	872900000
	Cash and cash equivalents	2301700000
	Bank balance other than cash and cash equivalents	1360700000
	Loans, current	0
	Other current financial assets	74300000
	Total current financial assets	4609600000
	Current tax assets (net)	76600000
	Other current assets	149600000
	Total current assets	5864000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	13543400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	899700000
	Other equity	8219100000
	Total equity attributable to owners of parent	9118800000
	Non controlling interest	0
	Total equity	9118800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1104000000
	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	156600000
	Total non-current financial liabilities	1260600000
	Provisions, non-current	501100000
	Deferred tax liabilities (net)	149200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	15500000
	Total non-current liabilities	1926400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	100400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	57800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	718600000
	Total Trade payable	776400000
	Other current financial liabilities	1119500000
	Total current financial liabilities	1996300000
	Other current liabilities	391700000
	Provisions, current	110200000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2498200000
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	4424600000
	Total equity and liabilites	13543400000
	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		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	Audited	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	Re-measurement of Defined Benefit Plan (Net)	2810000	5700000
	Total Amount of items that will not be reclassified to profit and loss	2810000	5700000
2	Income tax relating to items that will not be reclassified to profit or loss	110000	1400000
3	Amount of items that will be reclassified to profit and loss
1	Changes in Foreign Currency Translation (Net)	-900000	44300000
	Total Amount of items that will be reclassified to profit and loss	-900000	44300000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	1800000	48600000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			785700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			62600000
	Adjustments for decrease (increase) in inventories			200400000
	Adjustments for decrease (increase) in trade receivables, current			88700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			16100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-7700000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-241900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			236500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			252600000
	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			934100000
	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			185000000
	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)			14700000
	Other adjustments for non-cash items			50000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1421100000
	Net cash flows from (used in) operations			2206800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			130400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2076400000
	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			1700000
	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			1800000
	Purchase of property, plant and equipment			3868600000
	Proceeds from sales of investment property			400000
	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			225300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1184900000
	Net cash flows from (used in) investing activities	-2454500000
	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			1171000000
	Repayments of borrowings			0
	Payments of lease liabilities			10400000
	Dividends paid			108000000
	Interest paid			49000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1003600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			625500000
	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			625500000
	Cash and cash equivalents cash flow statement at beginning of period			1676100000
	Cash and cash equivalents cash flow statement at end of period			2301600000