Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	TIRUPATIFL
MSEI Symbol	NOTLISTED
ISIN	INE319Y01024
Name of company	TIRUPATI FORGE 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	29-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Manufacturing of Carbon Steel Forged Flanges, Forged Components and other automotive components
Start date and time of board meeting	13-May-2025   16:10:00
End date and time of board meeting	13-May-2025   17:40:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2024-04-12
Indicate Company website link for updated RPT policy of the Company	https://www.tirupatiforge.com/file/Related%20Party%20Transaction_Tirupati.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	Yes
No. of times funds raised during the quarter	4
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
company has not made the any defult in any loan and Debt Securities.

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	Standalone	Standalone
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	275019000	1149830000
	Other income	4300000	13133000
	Total income	279319000	1162963000
2	Expenses
(a)	Cost of materials consumed	136487000	614828000
(b)	Purchases of stock-in-trade	25169000	71661000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1574000	-24138000
(d)	Employee benefit expense	16389000	63249000
(e)	Finance costs	4382000	16453000
(f)	Depreciation, depletion and amortisation expense	13872000	43701000
(f)	Other Expenses
1	Other	67549000	272031000
	Total other expenses	67549000	272031000
	Total expenses	262274000	1057785000
3	Total profit before exceptional items and tax	17045000	105178000
4	Exceptional items	0	0
5	Total profit before tax	17045000	105178000
6	Tax expense
7	Current tax	4046000	26960000
8	Deferred tax	26000	-335000
9	Total tax expenses	4072000	26625000
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	12973000	78553000
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	12973000	78553000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	12973000	78553000
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	236560000	236560000
	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	0.11	0.74
	Diluted earnings (loss) per share from continuing operations	0.11	0.73
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	0.11	0.74
	Diluted earnings (loss) per share from continuing and discontinued operations	0.11	0.73
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	287170000
	Capital work-in-progress	184129000
	Investment property
	Goodwill	0
	Other intangible assets	83413000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	9577000
	Total non-current financial assets	9577000
	Deferred tax assets (net)	1345000
	Other non-current assets	5985000
	Total non-current assets	571619000
2	Current assets
	Inventories	230784000
	Current financial asset
	Current investments	0
	Trade receivables, current	171656000
	Cash and cash equivalents	331288000
	Bank balance other than cash and cash equivalents	0
	Loans, current	1399000
	Other current financial assets	725000
	Total current financial assets	505068000
	Current tax assets (net)
	Other current assets	151971000
	Total current assets	887823000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	1459442000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	236560000
	Other equity	834048000
	Total equity attributable to owners of parent	1070608000
	Non controlling interest
	Total equity	1070608000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	93093000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	73130000
	Total non-current financial liabilities	166223000
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	166223000
	Current liabilities
	Current financial liabilities
	Borrowings, current	83708000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	24843000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	73948000
	Total Trade payable	98791000
	Other current financial liabilities	12345000
	Total current financial liabilities	194844000
	Other current liabilities	2600000
	Provisions, current	17432000
	Current tax liabilities (Net)	7735000
	Deferred government grants, Current
	Total current liabilities	222611000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	388834000
	Total equity and liabilites	1459442000
	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		Standalone	Standalone
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			105178000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			15660000
	Adjustments for decrease (increase) in inventories			-7505000
	Adjustments for decrease (increase) in trade receivables, current			-13092000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-64614000
	Adjustments for decrease (increase) in other non-current assets			-4238000
	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			16338000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1362000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			43701000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2742000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-512000
	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			3043000
	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)			-146000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-18831000
	Net cash flows from (used in) operations			86347000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			27802000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			58545000
	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			1031000
	Purchase of property, plant and equipment			310184000
	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			3836000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-74667000
	Net cash flows from (used in) investing activities	-379984000
	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			561280000
	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			69016000
	Repayments of borrowings			2884000
	Payments of lease liabilities			-64453000
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-84042000
	Net cash flows from (used in) financing activities			607823000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			286384000
	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			286384000
	Cash and cash equivalents cash flow statement at beginning of period			44904000
	Cash and cash equivalents cash flow statement at end of period			331288000

Signatory Details
Name of signatory	HITESHKUMAR GORDHANBHAI THUMMAR
Designation of person	Managing Director
Place	HADAMTALA - RAJKOT
Date	13-May-2025