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	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	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

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	13463553000	51065719000
	Other income	166432000	576750000
	Total income	13629985000	51642469000
2	Expenses
(a)	Cost of materials consumed	10792415000	40992894000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	308899000	824700000
(d)	Employee benefit expense	436662000	1707228000
(e)	Finance costs	343363000	1371848000
(f)	Depreciation, depletion and amortisation expense	108913000	431474000
(f)	Other Expenses
1	POWER AND FUEL	248531000	1030408000
2	Other Expenses	701004000	1837856000
	Total other expenses	949535000	2868264000
	Total expenses	12939787000	48196408000
3	Total profit before exceptional items and tax	690198000	3446061000
4	Exceptional items	0	0
5	Total profit before tax	690198000	3446061000
6	Tax expense
7	Current tax	136092000	502752000
8	Deferred tax	199554000	688242000
9	Total tax expenses	335646000	1190994000
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	354552000	2255067000
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	37087000	233706000
16	Total profit (loss) for period	391639000	2488773000
17	Other comprehensive income net of taxes	-12672000	-6189000
18	Total Comprehensive Income for the period	378967000	2482584000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	397681000	2491776000
	Total profit or loss, attributable to non-controlling interests	-6042000	-6042000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	385009000	2485587000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-6042000	-3003000
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		27572691000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1	6.24
	Diluted earnings (loss) per share from continuing operations	0.99	6.21
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	1	6.24
	Diluted earnings (loss) per share from continuing and discontinued operations	0.99	6.21
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	8834144000
	Capital work-in-progress	635488000
	Investment property	262433000
	Goodwill	563008000
	Other intangible assets	273458000
	Intangible assets under development	23535000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1629927000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	321931000
	Total non-current financial assets	1951858000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	12543924000
2	Current assets
	Inventories	8519583000
	Current financial asset
	Current investments	825922000
	Trade receivables, current	13665677000
	Cash and cash equivalents	570182000
	Bank balance other than cash and cash equivalents	1535099000
	Loans, current	42147000
	Other current financial assets	158631000
	Total current financial assets	16797658000
	Current tax assets (net)	110977000
	Other current assets	10397387000
	Total current assets	35825605000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	48369529000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	399467000
	Other equity	27572691000
	Total equity attributable to owners of parent	27972158000
	Non controlling interest	330209000
	Total equity	28302367000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3560600000
	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	150513000
	Total non-current financial liabilities	3711113000
	Provisions, non-current	120584000
	Deferred tax liabilities (net)	102459000
	Deferred government grants, Non-current
	Other non-current liabilities	428507000
	Total non-current liabilities	4362663000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5693552000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	21576000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	6366297000
	Total Trade payable	6387873000
	Other current financial liabilities	391234000
	Total current financial liabilities	12472659000
	Other current liabilities	2615495000
	Provisions, current	616345000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	15704499000
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	20067162000
	Total equity and liabilites	48369529000
	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	FREIGHT CAR DIVISION	10785757000	43011801000
2	INFRA-RAIL AND GREEN ENERGY	1303487000	4383150000
3	INFRA-ELECTRICAL	1374309000	3670768000
	Total Segment Revenue	13463553000	51065719000
	Less: Inter segment revenue	0	0
	Revenue from operations	13463553000	51065719000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	FREIGHT CAR DIVISION	736281000	3889316000
2	INFRA-RAIL AND GREEN ENERGY	7125000	-290793000
3	INFRA-ELECTRICAL	166690000	444392000
	Total Profit before tax	910096000	4042915000
	i. Finance cost	251380000	251380000
	ii. Other Unallocable Expenditure net off Unallocable income	-31482000	-31482000
	Profit before tax	690198000	3446061000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	FREIGHT CAR DIVISION	30592515000	30592515000
2	INFRA-RAIL AND GREEN ENERGY	11693961000	11693961000
3	INFRA-ELECTRICAL	3627204000	3627204000
	Total Segment Asset	45913680000	45913680000
	Un-allocable Assets	2455849000	2455849000
	Net Segment Asset	48369529000	48369529000
4	Segment Liabilities
	Segment Liabilities
1	FREIGHT CAR DIVISION	16503581000	16503581000
2	INFRA-RAIL AND GREEN ENERGY	2546259000	2546259000
3	INFRA-ELECTRICAL	1347531000	1347531000
	Total Segment Liabilities	20397371000	20397371000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	20397371000	20397371000
	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
	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
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	12672000	6189000
5	Total Other comprehensive income	-12672000	-6189000

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			3446061000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1371848000
	Adjustments for decrease (increase) in inventories			-1283118000
	Adjustments for decrease (increase) in trade receivables, current			-4303237000
	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			227163000
	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			431474000
	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)			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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-3555870000
	Net cash flows from (used in) operations			-109809000
	Dividends received			3136000
	Interest paid			0
	Interest received			154342000
	Income taxes paid (refund)			442381000
	Other inflows (outflows) of cash			-71065000
	Net cash flows from (used in) operating activities			-465777000
	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			1622432000
	Purchase of property, plant and equipment			5325309000
	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			2583226000
	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			3136000
	Interest received			160793000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-955722000
	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			343654000
	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			2956976000
	Repayments of borrowings			0
	Payments of lease liabilities			12093000
	Dividends paid			199779000
	Interest paid			1367431000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1721327000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			299828000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			762000
	Net increase (decrease) in cash and cash equivalents			300590000
	Cash and cash equivalents cash flow statement at beginning of period			269592000
	Cash and cash equivalents cash flow statement at end of period			570182000