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	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   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

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	5361080000	16386510000
	Other income	66750000	431540000
	Total income	5427830000	16818050000
2	Expenses
(a)	Cost of materials consumed	1713240000	7177150000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	535820000	-192630000
(d)	Employee benefit expense	640020000	2492070000
(e)	Finance costs	70600000	269040000
(f)	Depreciation, depletion and amortisation expense	261910000	1013320000
(f)	Other Expenses
1	Other Expenses	972960000	3511830000
	Total other expenses	972960000	3511830000
	Total expenses	4194550000	14270780000
3	Total profit before exceptional items and tax	1233280000	2547270000
4	Exceptional items	0	0
5	Total profit before tax	1233280000	2547270000
6	Tax expense
7	Current tax	262590000	749430000
8	Deferred tax	-40510000	-158650000
9	Total tax expenses	222080000	590780000
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	1011200000	1956490000
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	7890000	44710000
16	Total profit (loss) for period	1019090000	2001200000
17	Other comprehensive income net of taxes	125800000	180600000
18	Total Comprehensive Income for the period	1144890000	2181800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1019090000	2001200000
	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	1144890000	2181800000
	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	665350000	665350000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		13301570000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	15.32	30.08
	Diluted earnings (loss) per share from continuing operations	15.32	30.08
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	15.32	30.08
	Diluted earnings (loss) per share from continuing and discontinued operations	15.32	30.08
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes to the Consolidated Financial Results n n1. The Consolidated 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 of the Company in their respective meetings held on 15 May 2025.The Consolidated Financial Results for the year ended 31 March 2025 have been duly audited by our Statutory Auditors. The Statutory Auditors have expressed an unmodified opinion on these audited consolidated 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 Consolidated Financial results includes the results for the quarter ended 31 March 2025 and 31 March 2024 being the balancing figure 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. On a review of all the relevant aspects including, in particular, the system of internal financial reporting to the Executive Committee which is the Chief Operating Decision Maker CODM and considering the economic characteristics of the operations, the Group is of the view that it operates in two manufacturing segments Consumables and Equipments used for the global mineral beneficiation, mining and bulk solids handling industry and are considered operating segments as per Ind AS 108 Segment Reporting. Equipment business represents the operations of a Subsidiary Company Tega McNally Minerals Limited formerly known as McNally Sayaji Engineering Limited. 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 nMehul Mohanka nManaging Director and Group CEO n 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5489570000
	Capital work-in-progress	457120000
	Investment property	36720000
	Goodwill	611240000
	Other intangible assets	88870000
	Intangible assets under development	21720000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	221290000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	46540000
	Total non-current financial assets	46540000
	Deferred tax assets (net)	368820000
	Other non-current assets	20410000
	Total non-current assets	7362300000
2	Current assets
	Inventories	4145250000
	Current financial asset
	Current investments	2397450000
	Trade receivables, current	5010470000
	Cash and cash equivalents	1142950000
	Bank balance other than cash and cash equivalents	68610000
	Loans, current	570000
	Other current financial assets	91130000
	Total current financial assets	8711180000
	Current tax assets (net)	93690000
	Other current assets	639600000
	Total current assets	13589720000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	20952020000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	665350000
	Other equity	13301570000
	Total equity attributable to owners of parent	13966920000
	Non controlling interest
	Total equity	13966920000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	990650000
	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	501740000
	Total non-current financial liabilities	1492390000
	Provisions, non-current	410000
	Deferred tax liabilities (net)	62010000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1554810000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1628640000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	116630000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2106590000
	Total Trade payable	2223220000
	Other current financial liabilities	375410000
	Total current financial liabilities	4227270000
	Other current liabilities	647730000
	Provisions, current	248120000
	Current tax liabilities (Net)	307170000
	Deferred government grants, Current	0
	Total current liabilities	5430290000
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	6985100000
	Total equity and liabilites	20952020000
	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)
1	Consumables	4604950000	14301240000
2	Equipments	792960000	2156610000
	Total Segment Revenue	5397910000	16457850000
	Less: Inter segment revenue	36830000	36830000
	Revenue from operations	5361080000	16386510000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Consumables	1368390000	3148690000
2	Equipments	131570000	251290000
	Total Profit before tax	1499960000	3399980000
	i. Finance cost	70600000	70600000
	ii. Other Unallocable Expenditure net off Unallocable income	188190000	188190000
	Profit before tax	1241170000	2591980000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Consumables	14527530000	14527530000
2	Equipments	3410710000	3410710000
	Total Segment Asset	17938240000	17938240000
	Un-allocable Assets	3013780000	3013780000
	Net Segment Asset	20952020000	20952020000
4	Segment Liabilities
	Segment Liabilities
1	Consumables	5245470000	5245470000
2	Equipments	1668830000	1668830000
	Total Segment Liabilities	6914300000	6914300000
	Un-allocable Liabilities	70800000	70800000
	Net Segment Liabilities	6985100000	6985100000
	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 gains/ (loss) on post employment defined benefit plans	-18200000	-18530000
2	Share of other comprehensive income of joint venture accounted using the equity method	-80000	-120000
	Total Amount of items that will not be reclassified to profit and loss	-18280000	-18650000
2	Income tax relating to items that will not be reclassified to profit or loss	-5200000	-4800000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	133120000	194450000
2	Fair Value changes of Cash flow hedges	7700000	0
	Total Amount of items that will be reclassified to profit and loss	140820000	194450000
4	Income tax relating to items that will be reclassified to profit or loss	1940000	0
5	Total Other comprehensive income	125800000	180600000

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			2547270000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			257960000
	Adjustments for decrease (increase) in inventories			-455400000
	Adjustments for decrease (increase) in trade receivables, current			-560430000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-175220000
	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			270330000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-381290000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1013320000
	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			120330000
	Adjustments for dividend income			0
	Adjustments for interest income			43270000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-123500000
	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			75130000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2040000
	Net cash flows from (used in) operations			2545230000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			594930000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1950300000
	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			3920000
	Purchase of property, plant and equipment			1701800000
	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			34830000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			212900000
	Net cash flows from (used in) investing activities	-1315150000
	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			372800000
	Repayments of borrowings			199030000
	Payments of lease liabilities			183420000
	Dividends paid			133070000
	Interest paid			259210000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			21740000
	Net cash flows from (used in) financing activities			-380190000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			254960000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			24820000
	Net increase (decrease) in cash and cash equivalents			279780000
	Cash and cash equivalents cash flow statement at beginning of period			863170000
	Cash and cash equivalents cash flow statement at end of period			1142950000