Integrated Filing — IndAS

General information about company
Scrip Code	533553
NSE Symbol	TDPOWERSYS
MSEI Symbol	NOTLISTED
ISIN	INE419M01027
Name of company	TD Power Systems 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	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-May-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	Multi segment
Description of single segment
Start date and time of board meeting	12-May-2025   16:00:00
End date and time of board meeting	12-May-2025   17:15:00
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	3482075000	12787617000
	Other income	107390000	236495000
	Total income	3589465000	13024112000
2	Expenses
(a)	Cost of materials consumed	2836420000	8930281000
(b)	Purchases of stock-in-trade	57856000	70279000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-662136000	-692114000
(d)	Employee benefit expense	302963000	1237488000
(e)	Finance costs	5003000	30584000
(f)	Depreciation, depletion and amortisation expense	53668000	196985000
(f)	Other Expenses
1	Other Expenses	292254000	934074000
	Total other expenses	292254000	934074000
	Total expenses	2886028000	10707577000
3	Total profit before exceptional items and tax	703437000	2316535000
4	Exceptional items	0	0
5	Total profit before tax	703437000	2316535000
6	Tax expense
7	Current tax	158207000	546725000
8	Deferred tax	15023000	24059000
9	Total tax expenses	173230000	570784000
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	530207000	1745751000
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	530207000	1745751000
17	Other comprehensive income net of taxes	-3431000	-12169000
18	Total Comprehensive Income for the period	526776000	1733582000
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	312367000	312367000
	Face value of equity share capital	2	2
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	3.4	11.18
	Diluted earnings (loss) per share from continuing operations	3.39	11.17
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	3.4	11.18
	Diluted earnings (loss) per share from continuing and discontinued operations	3.39	11.17
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	1806682000
	Capital work-in-progress	165894000
	Investment property	0
	Goodwill	0
	Other intangible assets	266142000
	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	50000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	15672000
	Total non-current financial assets	15722000
	Deferred tax assets (net)	0
	Other non-current assets	260370000
	Total non-current assets	2514810000
2	Current assets
	Inventories	3765839000
	Current financial asset
	Current investments	0
	Trade receivables, current	4373389000
	Cash and cash equivalents	749630000
	Bank balance other than cash and cash equivalents	1239824000
	Loans, current	0
	Other current financial assets	408511000
	Total current financial assets	6771354000
	Current tax assets (net)	3076000
	Other current assets	582894000
	Total current assets	11123163000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	13637973000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	312367000
	Other equity	8290677000
	Total equity attributable to owners of parent	8603044000
	Non controlling interest	0
	Total equity	8603044000
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	88617000
	Deferred tax liabilities (net)	27679000
	Deferred government grants, Non-current	0
	Other non-current liabilities	82000
	Total non-current liabilities	116378000
	Current liabilities
	Current financial liabilities
	Borrowings, current	122075000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	238030000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2070556000
	Total Trade payable	2308586000
	Other current financial liabilities	1015743000
	Total current financial liabilities	3446404000
	Other current liabilities	1289836000
	Provisions, current	65198000
	Current tax liabilities (Net)	117113000
	Deferred government grants, Current	0
	Total current liabilities	4918551000
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	5034929000
	Total equity and liabilites	13637973000
	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)
1	A) Manufacturing	4591747000	16563056000
2	Less: Sales to Japan Branch	-3374000	-151154000
3	Less: Sales to Subsidiries	-1106298000	-3624285000
4	A1) Less: Profit/(Loss) of Subsidiries	0	0
5	B)Engineering, procurement and Construction (EPC)	0	0
6	Less: Depreciation	0	0
	Total Segment Revenue	3482075000	12787617000
	Less: Inter segment revenue
	Revenue from operations	3482075000	12787617000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	A) Manufacturing	654475000	2249131000
2	Less: Sales to Japan Branch	0	0
3	Less: Sales to Subsidiries	0	0
4	A1) Less: Profit/(Loss) of Subsidiries	99112000	234014000
5	B)Engineering, procurement and Construction (EPC)	-320000	-1273000
6	Less: Depreciation	-53668000	-196985000
	Total Profit before tax	699599000	2284887000
	i. Finance cost	5003000	5003000
	ii. Other Unallocable Expenditure net off Unallocable income	-8841000	-8841000
	Profit before tax	703437000	2316535000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	A) Manufacturing	12152024000	12152024000
2	Less: Sales to Japan Branch	0	0
3	Less: Sales to Subsidiries	0	0
4	A1) Less: Profit/(Loss) of Subsidiries	0	0
5	B)Engineering, procurement and Construction (EPC)	64000	64000
6	Less: Depreciation	0	0
	Total Segment Asset	12152088000	12152088000
	Un-allocable Assets	1485885000	1485885000
	Net Segment Asset	13637973000	13637973000
4	Segment Liabilities
	Segment Liabilities
1	A) Manufacturing	4884987000	4884987000
2	Less: Sales to Japan Branch	0	0
3	Less: Sales to Subsidiries	0	0
4	A1) Less: Profit/(Loss) of Subsidiries	0	0
5	B)Engineering, procurement and Construction (EPC)	58000	58000
6	Less: Depreciation	0	0
	Total Segment Liabilities	4885045000	4885045000
	Un-allocable Liabilities	149884000	149884000
	Net Segment Liabilities	5034929000	5034929000
	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	Remeasurement of defined benefit plans	-6558000	-11808000
	Total Amount of items that will not be reclassified to profit and loss	-6558000	-11808000
2	Income tax relating to items that will not be reclassified to profit or loss	-1651000	-2972000
3	Amount of items that will be reclassified to profit and loss
1	Exchange difference on translation of foreign operations	2273000	-2895000
	Total Amount of items that will be reclassified to profit and loss	2273000	-2895000
4	Income tax relating to items that will be reclassified to profit or loss	797000	438000
5	Total Other comprehensive income	-3431000	-12169000

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			2316535000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			30584000
	Adjustments for decrease (increase) in inventories			-1268188000
	Adjustments for decrease (increase) in trade receivables, current			-1236634000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-410864000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			878988000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			582595000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			196985000
	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			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-125700000
	Adjustments for dividend income			0
	Adjustments for interest income			113323000
	Adjustments for share-based payments			5520000
	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			55998000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1404039000
	Net cash flows from (used in) operations			912496000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			517269000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			395227000
	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			1417000
	Purchase of property, plant and equipment			521915000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			37803000
	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			121979000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			100000000
	Net cash flows from (used in) investing activities	-336322000
	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			122075000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			187420000
	Interest paid			2132000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			27000
	Net cash flows from (used in) financing activities			-67450000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-8545000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-3388000
	Net increase (decrease) in cash and cash equivalents			-11933000
	Cash and cash equivalents cash flow statement at beginning of period			761563000
	Cash and cash equivalents cash flow statement at end of period			749630000