Integrated Filing — IndAS

General information about company
Scrip Code	540762
NSE Symbol	TIINDIA
MSEI Symbol	NOTLISTED
ISIN	INE974X01010
Name of company	TUBE INVESTMENTS OF INDIA 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	15-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	15-May-2025   12:50:00
End date and time of board meeting	15-May-2025   13:50:00
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	51499600000	194646500000
	Other income	1582500000	3710600000
	Total income	53082100000	198357100000
2	Expenses
(a)	Cost of materials consumed	32236200000	120355000000
(b)	Purchases of stock-in-trade	2333500000	9496900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-624700000	-2018000000
(d)	Employee benefit expense	4766800000	17896900000
(e)	Finance costs	164800000	634600000
(f)	Depreciation, depletion and amortisation expense	1366900000	4922200000
(f)	Other Expenses
1	Loss on Fair valuation of Compulsorily Convertible Preference Share	1367000000	1367000000
2	Other Expenses	8054400000	29056200000
	Total other expenses	9421400000	30423200000
	Total expenses	49664900000	181710800000
3	Total profit before exceptional items and tax	3417200000	16646300000
4	Exceptional items	-80800000	-110500000
5	Total profit before tax	3336400000	16535800000
6	Tax expense
7	Current tax	968400000	4465500000
8	Deferred tax	785800000	1523600000
9	Total tax expenses	1754200000	5989100000
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	1582200000	10546700000
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	-300000	-3800000
16	Total profit (loss) for period	1581900000	10542900000
17	Other comprehensive income net of taxes	108300000	-100800000
18	Total Comprehensive Income for the period	1690200000	10442100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	465300000	6737100000
	Total profit or loss, attributable to non-controlling interests	1116600000	1116600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	562000000	6674900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1128200000	3767200000
21	Details of equity share capital
	Paid-up equity share capital	193500000	193500000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		55163800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.41	34.83
	Diluted earnings (loss) per share from continuing operations	2.4	34.8
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	2.41	34.83
	Diluted earnings (loss) per share from continuing and discontinued operations	2.4	34.8
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Refer PDF

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	32033500000
	Capital work-in-progress	7327100000
	Investment property	118400000
	Goodwill	12487200000
	Other intangible assets	7457000000
	Intangible assets under development	369100000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	54600000
	Non-current financial assets
	Non-current investments	254000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	768200000
	Total non-current financial assets	1022200000
	Deferred tax assets (net)	850700000
	Other non-current assets	3632100000
	Total non-current assets	65351900000
2	Current assets
	Inventories	22237800000
	Current financial asset
	Current investments	8998700000
	Trade receivables, current	33053000000
	Cash and cash equivalents	6563800000
	Bank balance other than cash and cash equivalents	13788300000
	Loans, current	3200000
	Other current financial assets	2480700000
	Total current financial assets	64887700000
	Current tax assets (net)	42800000
	Other current assets	6391500000
	Total current assets	93559800000
3	Non-current assets classified as held for sale	733100000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	159644800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	193500000
	Other equity	55163800000
	Total equity attributable to owners of parent	55357300000
	Non controlling interest	21565700000
	Total equity	76923000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	668000000
	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	26355200000
	Total non-current financial liabilities	27023200000
	Provisions, non-current	957600000
	Deferred tax liabilities (net)	2395000000
	Deferred government grants, Non-current	4800000
	Other non-current liabilities	26900000
	Total non-current liabilities	30407500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3761000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2274400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	28925300000
	Total Trade payable	31199700000
	Other current financial liabilities	6553500000
	Total current financial liabilities	41514200000
	Other current liabilities	6926700000
	Provisions, current	2881200000
	Current tax liabilities (Net)	349500000
	Deferred government grants, Current	0
	Total current liabilities	51671600000
3	Liabilities directly associated with assets in disposal group classified as held for sale	642700000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	82721800000
	Total equity and liabilites	159644800000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Refer PDF

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	Engineering	12286700000	50287300000
2	Metal Formed Products	4031400000	15648000000
3	Mobility	1811300000	6716500000
4	Electric Vehicles	1509400000	5406600000
5	Gears and Gear Products	1520500000	6034600000
6	Power Systems	9934800000	35097100000
7	Industrial Systems	17509600000	63758100000
8	Semiconductors	0	0
9	Medical	463200000	1946300000
10	Others	3556400000	13696300000
11	Un-allocable	59300000	153800000
12	Exceptional	0	0
13	Share of profit from assiciate/joint venture	0	0
14	Discontinued Operations	0	0
15	Inter Segment Assets/Liabilities	0	0
	Total Segment Revenue	52682600000	198744600000
	Less: Inter segment revenue	1183000000	1183000000
	Revenue from operations	51499600000	194646500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Engineering	1418000000	6171200000
2	Metal Formed Products	394100000	1610600000
3	Mobility	46600000	48600000
4	Electric Vehicles	-2440700000	-5488900000
5	Gears and Gear Products	314200000	1300900000
6	Power Systems	2057400000	6585200000
7	Industrial Systems	1827100000	7104900000
8	Semiconductors	-145900000	-223900000
9	Medical	-25400000	18900000
10	Others	48600000	233100000
11	Un-allocable	0	0
12	Exceptional	-80800000	-110500000
13	Share of profit from assiciate/joint venture	-300000	-3800000
14	Discontinued Operations	0	0
15	Inter Segment Assets/Liabilities	0	0
	Total Profit before tax	3412900000	17246300000
	i. Finance cost	164800000	164800000
	ii. Other Unallocable Expenditure net off Unallocable income	-88000000	-88000000
	Profit before tax	3336100000	16532000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Engineering	21692400000	21692400000
2	Metal Formed Products	5996700000	5996700000
3	Mobility	2177000000	2177000000
4	Electric Vehicles	24544400000	24544400000
5	Gears and Gear Products	5001100000	5001100000
6	Power Systems	20897800000	20897800000
7	Industrial Systems	28362900000	28362900000
8	Semiconductors	7735000000	7735000000
9	Medical	2639300000	2639300000
10	Others	9584600000	9584600000
11	Un-allocable	0	0
12	Exceptional	0	0
13	Share of profit from assiciate/joint venture	0	0
14	Discontinued Operations	733100000	733100000
15	Inter Segment Assets/Liabilities	-11847600000	-11847600000
	Total Segment Asset	117516700000	117516700000
	Un-allocable Assets	28744000000	28744000000
	Net Segment Asset	146260700000	146260700000
4	Segment Liabilities
	Segment Liabilities
1	Engineering	7641100000	7641100000
2	Metal Formed Products	2213000000	2213000000
3	Mobility	1295400000	1295400000
4	Electric Vehicles	38552600000	38552600000
5	Gears and Gear Products	1023800000	1023800000
6	Power Systems	13291000000	13291000000
7	Industrial Systems	13813700000	13813700000
8	Semiconductors	643100000	643100000
9	Medical	474600000	474600000
10	Others	2772400000	2772400000
11	Un-allocable	0	0
12	Exceptional	0	0
13	Share of profit from assiciate/joint venture	0	0
14	Discontinued Operations	642700000	642700000
15	Inter Segment Assets/Liabilities	-11871800000	-11871800000
	Total Segment Liabilities	70491600000	70491600000
	Un-allocable Liabilities	5359600000	5359600000
	Net Segment Liabilities	75851200000	75851200000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Refer PDF

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 Gain/(Loss) on Defined Benefit Obligations (Net) and Net Gain/(Loss) on Equity instruments through other comprehensive Income	25100000	-147200000
	Total Amount of items that will not be reclassified to profit and loss	25100000	-147200000
2	Income tax relating to items that will not be reclassified to profit or loss	-1600000	-28700000
3	Amount of items that will be reclassified to profit and loss
1	Net movement on cash flow hedges and Exchange Difference on Translation of Foreign Subsidiaries	95800000	26100000
	Total Amount of items that will be reclassified to profit and loss	95800000	26100000
4	Income tax relating to items that will be reclassified to profit or loss	14200000	8400000
5	Total Other comprehensive income	108300000	-100800000

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			16535800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			634600000
	Adjustments for decrease (increase) in inventories			-3630900000
	Adjustments for decrease (increase) in trade receivables, current			-5283100000
	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			-1558100000
	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			3379200000
	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			2965000000
	Adjustments for depreciation and amortisation expense			4922200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			107800000
	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			154700000
	Adjustments for dividend income			0
	Adjustments for interest income			1184600000
	Adjustments for share-based payments			296500000
	Adjustments for fair value losses (gains)			1367000000
	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)			-1404300000
	Other adjustments for non-cash items			-495300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			270700000
	Net cash flows from (used in) operations			16806500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4672400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			12134100000
	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			3944900000
	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			63200000
	Purchase of property, plant and equipment			12129500000
	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			1011600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1153500000
	Net cash flows from (used in) investing activities	-16153100000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			299300000
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			172800000
	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			396800000
	Proceeds from issuing debentures notes bonds etc			10500000000
	Proceeds from borrowings			250300000
	Repayments of borrowings			3566000000
	Payments of lease liabilities			430200000
	Dividends paid			1622100000
	Interest paid			776900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			5224000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1205000000
	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			1205000000
	Cash and cash equivalents cash flow statement at beginning of period			5364900000
	Cash and cash equivalents cash flow statement at end of period			6569900000