Integrated Filing — IndAS

General information about company
Scrip Code	500570
NSE Symbol	TATAMOTORS
MSEI Symbol	NA
ISIN	INE155A01022
Name of company	TATA MOTORS 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	13-May-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	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	13-May-2025   11:30:00
End date and time of board meeting	13-May-2025   15:45:00
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	1195030000000	4396950000000
	Other income	15090000000	62440000000
	Total income	1210120000000	4459390000000
2	Expenses
(a)	Cost of materials consumed	639250000000	2411480000000
(b)	Purchases of stock-in-trade	65480000000	278020000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	37440000000	28360000000
(d)	Employee benefit expense	126630000000	477670000000
(e)	Finance costs	10760000000	50830000000
(f)	Depreciation, depletion and amortisation expense	52950000000	232560000000
(f)	Other Expenses
1	Compulsorily convertible preference share measured at fair value (gain)/ loss	-190000000	-840000000
2	Foreign exchange (gain)/loss (net)	-1740000000	-9220000000
3	Product development/engineering expenses	22390000000	107160000000
4	Other expenses	211870000000	853990000000
5	Amount transferred to capital and other account	-74280000000	-311050000000
	Total other expenses	158050000000	640040000000
	Total expenses	1090560000000	4118960000000
3	Total profit before exceptional items and tax	119560000000	340430000000
4	Exceptional items	-5660000000	-5500000000
5	Total profit before tax	113900000000	334930000000
6	Tax expense
7	Current tax	15270000000	50230000000
8	Deferred tax	14210000000	54790000000
9	Total tax expenses	29480000000	105020000000
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	84420000000	229910000000
12	Profit (loss) from discontinued operations before tax	0	49750000000
13	Tax expense of discontinued operations	0	1040000000
14	Net profit (loss) from discontinued operation after tax	0	48710000000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	1140000000	2870000000
16	Total profit (loss) for period	85560000000	281490000000
17	Other comprehensive income net of taxes	70090000000	64620000000
18	Total Comprehensive Income for the period	155650000000	346110000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	84700000000	278300000000
	Total profit or loss, attributable to non-controlling interests	860000000	860000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	154630000000	342550000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1020000000	3560000000
21	Details of equity share capital
	Paid-up equity share capital	7360000000	7360000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		1154080000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	23.4	65.01
	Diluted earnings (loss) per share from continuing operations	23.39	64.97
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	13.79
	Diluted earnings (loss) per share from discontinued operations	0	13.78
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	23.4	78.8
	Diluted earnings (loss) per share from continuing and discontinued operations	23.39	78.75
24	Debt equity ratio	0.0054	0.0054
25	Debt service coverage ratio	0.0178	0.0221
26	Interest service coverage ratio	0.0892	0.0654
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	810120000000
	Capital work-in-progress	176240000000
	Investment property	0
	Goodwill	8950000000
	Other intangible assets	337900000000
	Intangible assets under development	481820000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	55340000000
	Non-current financial assets
	Non-current investments	29230000000
	Trade receivables, non-current	0
	Loans, non-current	990000000
	Other non-current financial assets	121850000000
	Total non-current financial assets	152070000000
	Deferred tax assets (net)	71760000000
	Other non-current assets	88970000000
	Total non-current assets	2183170000000
2	Current assets
	Inventories	472690000000
	Current financial asset
	Current investments	271990000000
	Trade receivables, current	132480000000
	Cash and cash equivalents	343490000000
	Bank balance other than cash and cash equivalents	64850000000
	Loans, current	720000000
	Other current financial assets	189840000000
	Total current financial assets	1003370000000
	Current tax assets (net)	4110000000
	Other current assets	117940000000
	Total current assets	1598110000000
3	Non-current assets classified as held for sale	5140000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3786420000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	7360000000
	Other equity	1154080000000
	Total equity attributable to owners of parent	1161440000000
	Non controlling interest	66100000000
	Total equity	1227540000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	402170000000
	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	110070000000
	Total non-current financial liabilities	512240000000
	Provisions, non-current	209350000000
	Deferred tax liabilities (net)	16690000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	153760000000
	Total non-current liabilities	892040000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	222820000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4520000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	969160000000
	Total Trade payable	973680000000
	Other current financial liabilities	157170000000
	Total current financial liabilities	1353670000000
	Other current liabilities	133400000000
	Provisions, current	158310000000
	Current tax liabilities (Net)	21460000000
	Deferred government grants, Current	0
	Total current liabilities	1666840000000
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	2558880000000
	Total equity and liabilites	3786420000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

1. Right of use assets of Rs. 8,476 crores included in Property, Plant and Equipment. n2. Other Non-current assets includes Non-current tax assets (net) of Rs. 2,045 crores n3. Other Non-current financial liabilities includes Non current Lease liabilities and Compulsorily Convertible Preference shares - liability portion of Rs. 7,642 crores and 2,464 crores respectively. n6. Other current financial liabilities includes current Lease liabilities of Rs. 1,399 crores.

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	Automotive and related activity	0	0
2	- Tata and other brands vehicles	0	0
3	(a) Commercial Vehicle	214870000000	750550000000
4	(b) Passenger Vehicle	125430000000	484450000000
5	(c) Corporate/Unallocable	1470000000	5910000000
6	- Vehicle Financing	130000000	510000000
7	- Jaguar and Land Rover	849570000000	3142200000000
8	Less: Intra segment eliminations	-5830000000	-24130000000
9	Others	15230000000	60190000000
10	Less: Inter segment eliminations	0	0
	Total Segment Revenue	1200870000000	4419680000000
	Less: Inter segment revenue	5840000000	5840000000
	Revenue from operations	1195030000000	4396950000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Automotive and related activity	0	0
2	- Tata and other brands vehicles	0	0
3	(a) Commercial Vehicle	21110000000	68140000000
4	(b) Passenger Vehicle	2190000000	4720000000
5	(c) Corporate/Unallocable	-1570000000	-5160000000
6	- Vehicle Financing	-660000000	-2700000000
7	- Jaguar and Land Rover	97960000000	277640000000
8	Less: Intra segment eliminations	-130000000	-190000000
9	Others	2260000000	9390000000
10	Less: Inter segment eliminations	-120000000	-1180000000
	Total Profit before tax	121040000000	350660000000
	i. Finance cost	10100000000	10100000000
	ii. Other Unallocable Expenditure net off Unallocable income	-4100000000	-4100000000
	Profit before tax	115040000000	387550000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Automotive and related activity	0	0
2	- Tata and other brands vehicles	0	0
3	(a) Commercial Vehicle	333800000000	333800000000
4	(b) Passenger Vehicle	229630000000	229630000000
5	(c) Corporate/Unallocable	14040000000	14040000000
6	- Vehicle Financing	81720000000	81720000000
7	- Jaguar and Land Rover	2212240000000	2212240000000
8	Less: Intra segment eliminations	-7030000000	-7030000000
9	Others	55320000000	55320000000
10	Less: Inter segment eliminations	-16110000000	-16110000000
	Total Segment Asset	2903610000000	2903610000000
	Un-allocable Assets	882810000000	882810000000
	Net Segment Asset	3786420000000	3786420000000
4	Segment Liabilities
	Segment Liabilities
1	Automotive and related activity	0	0
2	- Tata and other brands vehicles	0	0
3	(a) Commercial Vehicle	251470000000	251470000000
4	(b) Passenger Vehicle	142010000000	142010000000
5	(c) Corporate/Unallocable	14770000000	14770000000
6	- Vehicle Financing	220000000	220000000
7	- Jaguar and Land Rover	1432730000000	1432730000000
8	Less: Intra segment eliminations	-4460000000	-4460000000
9	Others	31060000000	31060000000
10	Less: Inter segment eliminations	-5700000000	-5700000000
	Total Segment Liabilities	1862100000000	1862100000000
	Un-allocable Liabilities	696780000000	696780000000
	Net Segment Liabilities	2558880000000	2558880000000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	1. Unallocable assets includes Investment in equity accounted investees of Rs. 5,534 crores. n2. Other unallocable expenditure net off unallocable income includes profit from discontinued operation Rs 4,975 crores.

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 losses on defined benefit obligations (net)	5620000000	-1250000000
2	Equity instruments at fair value through other comprehensive income (net)	1240000000	1230000000
	Total Amount of items that will not be reclassified to profit and loss	6860000000	-20000000
2	Income tax relating to items that will not be reclassified to profit or loss	1600000000	220000000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	25060000000	36250000000
2	Gains in cash flow hedges (including forecast inventory purchases)	53410000000	38050000000
3	Losses on finance receivables held at fair value through other comprehensive income (net)	0	0
4	Share of other comprehensive income/ (loss) in equity accounted investees (net)	-400000000	210000000
	Total Amount of items that will be reclassified to profit and loss	78070000000	74510000000
4	Income tax relating to items that will be reclassified to profit or loss	13240000000	9650000000
5	Total Other comprehensive income	70090000000	64620000000

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			334930000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			50830000000
	Adjustments for decrease (increase) in inventories			21270000000
	Adjustments for decrease (increase) in trade receivables, current			35730000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-15570000000
	Adjustments for decrease (increase) in other non-current assets			-16260000000
	Adjustments for other financial assets, non-current			-23220000000
	Adjustments for other financial assets, current			-9670000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			13030000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-4580000000
	Adjustments for increase (decrease) in other non-current liabilities			28220000000
	Adjustments for depreciation and amortisation expense			232560000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			14160000000
	Adjustments for provisions, non-current			43980000000
	Adjustments for other financial liabilities, current			2570000000
	Adjustments for other financial liabilities, non-current			-8100000000
	Adjustments for unrealised foreign exchange losses gains			-13440000000
	Adjustments for dividend income			-640000000
	Adjustments for interest income			-24730000000
	Adjustments for share-based payments			480000000
	Adjustments for fair value losses (gains)			-480000000
	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			-40880000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			336000000000
	Net cash flows from (used in) operations			670930000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			39910000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			631020000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			7650000000
	Cash flows used in obtaining control of subsidiaries or other businesses			6880000000
	Other cash receipts from sales of equity or debt instruments of other entities			1110000000
	Other cash payments to acquire equity or debt instruments of other entities			126770000000
	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			9740000000
	Purchase of property, plant and equipment			151890000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			228530000000
	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			200000000
	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			1750000000
	Interest received			24200000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-6120000000
	Net cash flows from (used in) investing activities	-475940000000
	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			350000000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			630000000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			133840000000
	Repayments of borrowings			214430000000
	Payments of lease liabilities			23930000000
	Dividends paid			23030000000
	Interest paid			58140000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1890000000
	Net cash flows from (used in) financing activities			-187860000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-32780000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-23880000000
	Net increase (decrease) in cash and cash equivalents			-56660000000
	Cash and cash equivalents cash flow statement at beginning of period			400150000000
	Cash and cash equivalents cash flow statement at end of period			343490000000