Integrated Filing — IndAS

General information about company
Scrip Code	543413
NSE Symbol	TEGA
MSEI Symbol	NOTLISTED
ISIN	INE011K01018
Name of company	TEGA 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-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	Consumables
Start date and time of board meeting	15-May-2025   13:30:00
End date and time of board meeting	15-May-2025   15:30:00
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	2025-05-15
Indicate Company website link for updated RPT policy of the Company	https://www.tegaindustries.com/images/articles/pdf/POLICY_ON_RELATED_PARTY_TRANSACTIONS.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?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

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	2133820000	8950960000
	Other income	122000000	556440000
	Total income	2255820000	9507400000
2	Expenses
(a)	Cost of materials consumed	838140000	3848350000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	139910000	218520000
(d)	Employee benefit expense	205490000	836350000
(e)	Finance costs	19350000	81400000
(f)	Depreciation, depletion and amortisation expense	64210000	241030000
(f)	Other Expenses
1	Other Expenses	482820000	1977180000
	Total other expenses	482820000	1977180000
	Total expenses	1749920000	7202830000
3	Total profit before exceptional items and tax	505900000	2304570000
4	Exceptional items	0	0
5	Total profit before tax	505900000	2304570000
6	Tax expense
7	Current tax	123880000	523500000
8	Deferred tax	1340000	21830000
9	Total tax expenses	125220000	545330000
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	380680000	1759240000
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	380680000	1759240000
17	Other comprehensive income net of taxes	3330000	-1230000
18	Total Comprehensive Income for the period	384010000	1758010000
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	665350000	665350000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		12414750000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.72	26.44
	Diluted earnings (loss) per share from continuing operations	5.72	26.44
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	5.72	26.44
	Diluted earnings (loss) per share from continuing and discontinued operations	5.72	26.44
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes to the Standalone Financial Results n n1. The Standalone Financial Results of Tega Industries Limited (the 'Company') for the quarter and year ended 31 March 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 15 May 2025. The above results for the year ended 31 March 2025 have been audited by the Statutory Auditor of the company. The statutory auditors have expressed an unmodified opinion on these audited standalone financial results. n n2.These results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standard prescribed under section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). n n3. The standalone financial results for the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures for the nine months period ended 31 December 2024 and 31 December 2023 respectively, which were subject to limited review. n n4. The Company is engaged in the business of manufacturing and distribution of specialized ‘critical to operate’ and recurring consumable products for the global mineral beneficiation, mining and bulk solids handling industry. The Chief Operating Decision Maker ('CODM') reviews the business as a single segment. Hence no segment disclosure is required. n n5. The Board has recommended payment of dividend of Rs 2 per Equity Share of Rs 10 each for the year ended 31 March 2025 at their meeting held on 15 May 2025. The dividend is subject to the approval by the members at their ensuing Annual General Meeting n n n nMehul Mohanka nManaging Director and Group CEO n nPlace : Kolkata nDate: 15 May 2025

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	1772770000
	Capital work-in-progress	37050000
	Investment property	0
	Goodwill	0
	Other intangible assets	56090000
	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	5324170000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	19630000
	Total non-current financial assets	5343800000
	Deferred tax assets (net)	0
	Other non-current assets	11370000
	Total non-current assets	7221080000
2	Current assets
	Inventories	2105840000
	Current financial asset
	Current investments	2082740000
	Trade receivables, current	3355460000
	Cash and cash equivalents	52480000
	Bank balance other than cash and cash equivalents	460000
	Loans, current	201440000
	Other current financial assets	47490000
	Total current financial assets	5740070000
	Current tax assets (net)	50990000
	Other current assets	440670000
	Total current assets	8337570000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	15558650000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	665350000
	Other equity	12414750000
	Total equity attributable to owners of parent	13080100000
	Non controlling interest
	Total equity	13080100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	66000000
	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	26310000
	Total non-current financial liabilities	92310000
	Provisions, non-current	0
	Deferred tax liabilities (net)	22170000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	114480000
	Current liabilities
	Current financial liabilities
	Borrowings, current	961020000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	78100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	596110000
	Total Trade payable	674210000
	Other current financial liabilities	158580000
	Total current financial liabilities	1793810000
	Other current liabilities	361510000
	Provisions, current	113600000
	Current tax liabilities (Net)	95150000
	Deferred government grants, Current	0
	Total current liabilities	2364070000
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	2478550000
	Total equity and liabilites	15558650000
	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
1	Remeasurement gains/(loss) on post employment defined benefit plans	-3240000	-1640000
	Total Amount of items that will not be reclassified to profit and loss	-3240000	-1640000
2	Income tax relating to items that will not be reclassified to profit or loss	-810000	-410000
3	Amount of items that will be reclassified to profit and loss
1	Fair Value changes of cash flow hedges	7700000	0
	Total Amount of items that will be reclassified to profit and loss	7700000	0
4	Income tax relating to items that will be reclassified to profit or loss	1940000	0
5	Total Other comprehensive income	3330000	-1230000

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			2304570000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			81400000
	Adjustments for decrease (increase) in inventories			-55280000
	Adjustments for decrease (increase) in trade receivables, current			-926850000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-169660000
	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			-97500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-352520000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			241030000
	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			-163790000
	Adjustments for dividend income			135000000
	Adjustments for interest income			16320000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-110370000
	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			14120000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1690740000
	Net cash flows from (used in) operations			613830000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			446500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			167330000
	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			480000
	Purchase of property, plant and equipment			334120000
	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			135000000
	Interest received			16940000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			406680000
	Net cash flows from (used in) investing activities	224980000
	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			0
	Repayments of borrowings			191040000
	Payments of lease liabilities			8780000
	Dividends paid			133070000
	Interest paid			77780000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			32850000
	Net cash flows from (used in) financing activities			-377820000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			14490000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			280000
	Net increase (decrease) in cash and cash equivalents			14770000
	Cash and cash equivalents cash flow statement at beginning of period			37710000
	Cash and cash equivalents cash flow statement at end of period			52480000