Integrated Filing — IndAS

General information about company
Scrip Code	507205
NSE Symbol	TI
MSEI Symbol	NOTLISTED
ISIN	INE133E01013
Name of company	Tilaknagar Industries 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	14-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	Single segment
Description of single segment	Manufacturing and sale of IMFL
Start date and time of board meeting	14-May-2025   14:15:00
End date and time of board meeting	14-May-2025   17:35:00
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	Statement on impact of audit qualification

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	8811827000	31746149000
	Other income	84474000	175656000
	Total income	8896301000	31921805000
2	Expenses
(a)	Cost of materials consumed	1988302000	7645333000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	90328000	-373113000
(d)	Employee benefit expense	137190000	549515000
(e)	Finance costs	22937000	121623000
(f)	Depreciation, depletion and amortisation expense	72609000	305093000
(f)	Other Expenses
1	Excise duty	4753771000	17404604000
2	Other expenses	1058015000	3970953000
	Total other expenses	5811786000	21375557000
	Total expenses	8123152000	29624008000
3	Total profit before exceptional items and tax	773149000	2297797000
4	Exceptional items	0	0
5	Total profit before tax	773149000	2297797000
6	Tax expense
7	Current tax	-65000	-65000
8	Deferred tax	0	0
9	Total tax expenses	-65000	-65000
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	773214000	2297862000
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	265000	-1933000
16	Total profit (loss) for period	773479000	2295929000
17	Other comprehensive income net of taxes	-10017000	-13528000
18	Total Comprehensive Income for the period	763462000	2282401000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	773479400	2295929200
	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	10017000	-13528000
	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	1936340000	1936340000
	Face value of equity share capital	10	10
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	4.01	11.89
	Diluted earnings (loss) per share from continuing operations	3.98	11.81
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	4.01	11.89
	Diluted earnings (loss) per share from continuing and discontinued operations	3.98	11.81
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes are as per the pdf of unaudited financial results uploaded on the exchanges.

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	3692230000
	Capital work-in-progress	34077000
	Investment property
	Goodwill	0
	Other intangible assets	3836000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	213517000
	Trade receivables, non-current
	Loans, non-current	250000
	Other non-current financial assets	632190000
	Total non-current financial assets	845957000
	Deferred tax assets (net)
	Other non-current assets	99820000
	Total non-current assets	4675920000
2	Current assets
	Inventories	1652447000
	Current financial asset
	Current investments	86195000
	Trade receivables, current	4105145000
	Cash and cash equivalents	157407000
	Bank balance other than cash and cash equivalents	870886000
	Loans, current	159000
	Other current financial assets	82018000
	Total current financial assets	5301810000
	Current tax assets (net)
	Other current assets	498083000
	Total current assets	7452340000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	12128260000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1936340000
	Other equity	6886124000
	Total equity attributable to owners of parent	8822464000
	Non controlling interest
	Total equity	8822464000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	106614000
	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	496099000
	Total non-current financial liabilities	602713000
	Provisions, non-current	50610000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	653323000
	Current liabilities
	Current financial liabilities
	Borrowings, current	317688000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	447472000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1030815000
	Total Trade payable	1478287000
	Other current financial liabilities	337892000
	Total current financial liabilities	2133867000
	Other current liabilities	108531000
	Provisions, current	410075000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	2652473000
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	3305796000
	Total equity and liabilites	12128260000
	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	Remeasurement gain /(loss) in respect of the defined benefit plans	-10017000	-11520000
2	Net Gain / (Loss) on Fair Value through OCI - Equity Instruments	0	-2008000
	Total Amount of items that will not be reclassified to profit and loss	-10017000	-13528000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	-10017000	-13528000

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			2297797000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			121622000
	Adjustments for decrease (increase) in inventories			-664278000
	Adjustments for decrease (increase) in trade receivables, current			60405000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-701386000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			305093000
	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			316908000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-615000
	Adjustments for dividend income			0
	Adjustments for interest income			34548000
	Adjustments for share-based payments			42381000
	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			36783000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-517635000
	Net cash flows from (used in) operations			1780162000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-4077000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1784239000
	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			10703000
	Other cash payments to acquire equity or debt instruments of other entities			120284000
	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			0
	Purchase of property, plant and equipment			68608000
	Proceeds from sales of investment property			1020000000
	Purchase of investment property			1074946000
	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			29294000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-565420000
	Net cash flows from (used in) investing activities	-769261000
	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			55284000
	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			5011000
	Repayments of borrowings			800674000
	Payments of lease liabilities			7131000
	Dividends paid			96093000
	Interest paid			100469000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-944072000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			70906000
	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			70906000
	Cash and cash equivalents cash flow statement at beginning of period			86501000
	Cash and cash equivalents cash flow statement at end of period			157407000

Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors' Comments on (i) or (ii) above
1	Textual Information(1)	Qualified opinion	Repetitive	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)

Text Block
Textual Information(1)	The Holding Company has not carried out impairment assessment of one of the ENA plant that is not in operation, as required by Indian Accounting Standard (Ind AS 36) Impairment of Assets though there is an indication of impairment. Reference is invited to note no. 5 of the consolidated annual financial results.
Textual Information(2)	NA
Textual Information(3)	NA
Textual Information(4)	Response to Point (II)(a)(i) n nThe Parent Company expects to restart the grain distillery plant post incurring of relevant capital expenditure. In view of this, the management believes that there is no impairment in value of its ENA Plant and hence the recoverable amount of the ENA Plant is not required to be estimated n
Textual Information(5)	Refer II (a) (i) above