Integrated Filing — IndAS

General information about company
Scrip Code	533326
NSE Symbol	TEXRAIL
MSEI Symbol	NOTLISTED
ISIN	INE621L01012
Name of company	TEXMACO RAIL & ENGINEERING 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	Multi segment
Description of single segment
Start date and time of board meeting	16-May-2025   12:30:00
End date and time of board meeting	16-May-2025   15:25:00
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	2022-02-07
Indicate Company website link for updated RPT policy of the Company	www.texmaco.in
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	2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
NA

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	11401591000	42339795000
	Other income	403697000	969272000
	Total income	11805288000	43309067000
2	Expenses
(a)	Cost of materials consumed	9151478000	34345826000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	338134000	716555000
(d)	Employee benefit expense	404600000	1568459000
(e)	Finance costs	326001000	1218218000
(f)	Depreciation, depletion and amortisation expense	86805000	343353000
(f)	Other Expenses
1	Other Expenses	631905000	1527529000
2	Power and Fuel	242523000	1002843000
	Total other expenses	874428000	2530372000
	Total expenses	11181446000	40722783000
3	Total profit before exceptional items and tax	623842000	2586284000
4	Exceptional items	0	0
5	Total profit before tax	623842000	2586284000
6	Tax expense
7	Current tax	136092000	502752000
8	Deferred tax	123565000	362206000
9	Total tax expenses	259657000	864958000
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	364185000	1721326000
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	364185000	1721326000
17	Other comprehensive income net of taxes	-12190000	-2786000
18	Total Comprehensive Income for the period	351995000	1718540000
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	399467000	399467000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		26318935000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.91	4.31
	Diluted earnings (loss) per share from continuing operations	0.91	4.29
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	0.91	4.31
	Diluted earnings (loss) per share from continuing and discontinued operations	0.91	4.29
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	4137885000
	Capital work-in-progress	302925000
	Investment property	262433000
	Goodwill	0
	Other intangible assets	91794000
	Intangible assets under development	3928000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	7539354000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	200281000
	Total non-current financial assets	7739635000
	Deferred tax assets (net)
	Other non-current assets	118596000
	Total non-current assets	12657196000
2	Current assets
	Inventories	6520245000
	Current financial asset
	Current investments	825922000
	Trade receivables, current	11459097000
	Cash and cash equivalents	352717000
	Bank balance other than cash and cash equivalents	1522626000
	Loans, current	98456000
	Other current financial assets	199116000
	Total current financial assets	14457934000
	Current tax assets (net)	64491000
	Other current assets	10285135000
	Total current assets	31327805000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	43985001000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	399467000
	Other equity	26318935000
	Total equity attributable to owners of parent	26718402000
	Non controlling interest
	Total equity	26718402000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3290358000
	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	7371000
	Total non-current financial liabilities	3297729000
	Provisions, non-current	109862000
	Deferred tax liabilities (net)	132302000
	Deferred government grants, Non-current	0
	Other non-current liabilities	428507000
	Total non-current liabilities	3968400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5347251000
	Trade payables, 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	5821778000
	Total Trade payable	5821778000
	Other current financial liabilities	336722000
	Total current financial liabilities	11505751000
	Other current liabilities	1180494000
	Provisions, current	611954000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	13298199000
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	17266599000
	Total equity and liabilites	43985001000
	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)
1	FREIGHT CAR DIVISION	8723795000	34285877000
2	INFRA-RAIL AND GREEN ENERGY	1303487000	4383150000
3	INFRA-ELECTRICAL	1374309000	3670768000
	Total Segment Revenue	11401591000	42339795000
	Less: Inter segment revenue	0	0
	Revenue from operations	11401591000	42339795000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	FREIGHT CAR DIVISION	419169000	2538860000
2	INFRA-RAIL AND GREEN ENERGY	7125000	-290793000
3	INFRA-ELECTRICAL	166690000	444392000
	Total Profit before tax	592984000	2692459000
	i. Finance cost	205112000	205112000
	ii. Other Unallocable Expenditure net off Unallocable income	-235970000	-235970000
	Profit before tax	623842000	2586284000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	FREIGHT CAR DIVISION	20298560000	20298560000
2	INFRA-RAIL AND GREEN ENERGY	11693961000	11693961000
3	INFRA-ELECTRICAL	3627204000	3627204000
	Total Segment Asset	35619725000	35619725000
	Un-allocable Assets	8365276000	8365276000
	Net Segment Asset	43985001000	43985001000
4	Segment Liabilities
	Segment Liabilities
1	FREIGHT CAR DIVISION	13372809000	13372809000
2	INFRA-RAIL AND GREEN ENERGY	2546259000	2546259000
3	INFRA-ELECTRICAL	1347531000	1347531000
	Total Segment Liabilities	17266599000	17266599000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	17266599000	17266599000
	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	12190000	2786000
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	-12190000	-2786000

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			2586284000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			-1218218000
	Adjustments for decrease (increase) in inventories			-716220000
	Adjustments for decrease (increase) in trade receivables, current			1358051000
	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			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1811458000
	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			343353000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-68147000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2112639000
	Net cash flows from (used in) operations			473645000
	Dividends received			255154000
	Interest paid			0
	Interest received			284081000
	Income taxes paid (refund)			397553000
	Other inflows (outflows) of cash			21525000
	Net cash flows from (used in) operating activities			636852000
	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			0
	Purchase of property, plant and equipment			830547000
	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			2595699000
	Purchase of other long-term assets			4141942000
	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			255154000
	Interest received			281074000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1840562000
	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			375000000
	Payments to acquire or redeem entity's shares			31346000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			2340432000
	Repayments of borrowings			0
	Payments of lease liabilities			-16222000
	Dividends paid			199779000
	Interest paid			1213801000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1286728000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			83018000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			737000
	Net increase (decrease) in cash and cash equivalents			83755000
	Cash and cash equivalents cash flow statement at beginning of period			268962000
	Cash and cash equivalents cash flow statement at end of period			352717000

Signatory Details
Name of signatory	Sandeep Kumar Sultania
Designation of person	Company Secretary and Compliance Officer
Place	Kolkata
Date	16-May-2025