Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	TOUCHWOOD
MSEI Symbol	NOTLISTED
ISIN	INE486Y01013
Name of company	TOUCHWOOD ENTERTAINMENT 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	20-May-2025   12:30:00
End date and time of board meeting	20-May-2025   14:00:00
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?	No
(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?	No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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	1
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	249358000	688542000
	Other income	2840000	3883000
	Total income	252198000	692425000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	29990000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	8867000	33206000
(e)	Finance costs	375000	1805000
(f)	Depreciation, depletion and amortisation expense	1687000	6708000
(f)	Other Expenses
1	Event Movement Expenses	96808000	159397000
2	Hotel,Travelling & Conveyance Expenses - Events	62578000	98752000
3	Professional & Artist payment - Events	40966000	88884000
4	Rent- Banquet Hall	15898000	33898000
5	Cost of Construction- Pandal	0	154050000
6	Other Expenses	6078000	13511000
	Total other expenses	222328000	548492000
	Total expenses	233257000	620201000
3	Total profit before exceptional items and tax	18941000	72224000
4	Exceptional items	0	0
5	Total profit before tax	18941000	72224000
6	Tax expense
7	Current tax	5029000	18436000
8	Deferred tax	-86000	-86000
9	Total tax expenses	4943000	18350000
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	13998000	53874000
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	13998000	53874000
17	Other comprehensive income net of taxes	145000	145000
18	Total Comprehensive Income for the period	14143000	54019000
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	110812000	110812000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		301106000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.28	4.87
	Diluted earnings (loss) per share from continuing operations	1.28	4.87
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	1.28	4.87
	Diluted earnings (loss) per share from continuing and discontinued operations	1.28	4.87
24	Debt equity ratio	0.0003	0.0003
25	Debt service coverage ratio	0.0154	0.0598
26	Interest service coverage ratio	0.5174	0.4106
27	Disclosure of notes on financial results		The Audited standalone financial results for the quarter and year ended 31st March 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 20th May 2025 The same along with the report of the Statutory auditor has been filed with the National Stock Exchange and also available on the Company website The Company has evaluated its operating segments in accordance with Ind AS 108 and has multiple operating segment namely viiz event management services trading and construction services During the quarter under review the company has operated in only one segment which is Event management services since it did not do any trading activities during the quarter and construction of Pandal was completed in the quarter ended 31st Dec 2024 and for which Revenue was also booked in that quarter nThe Audited Standalone Financial Results are prepared in accordance with the Indian Accounting Standards as prescribed Financial figures have been regrouped and rearranged wherever considered necessary in order to make them comparable with those of the current period The figures for the last quarter are the balancing figures between the audited figures in respect of the full financial year up to March 31 2025 and unaudited published year to date figures up to December 31 2024 being the date to the third quarter of the financial year which were subject to limited review

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	67030000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	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	25200000
	Trade receivables, non-current	0
	Loans, non-current	15829000
	Other non-current financial assets	0
	Total non-current financial assets	41029000
	Deferred tax assets (net)	2196000
	Other non-current assets	0
	Total non-current assets	110255000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	1184000
	Trade receivables, current	75459000
	Cash and cash equivalents	162681000
	Bank balance other than cash and cash equivalents	51159000
	Loans, current	0
	Other current financial assets	0
	Total current financial assets	290483000
	Current tax assets (net)	0
	Other current assets	98088000
	Total current assets	388571000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	498826000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	110812000
	Other equity	301106000
	Total equity attributable to owners of parent	411918000
	Non controlling interest
	Total equity	411918000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10431000
	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	0
	Total non-current financial liabilities	10431000
	Provisions, non-current	9253000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	19684000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3144000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	5552000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	8907000
	Total Trade payable	14459000
	Other current financial liabilities	2106000
	Total current financial liabilities	19709000
	Other current liabilities	27913000
	Provisions, current	19602000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	67224000
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	86908000
	Total equity and liabilites	498826000
	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	Event Management Services	249358000	483605000
2	Trading	0	30526000
3	Construction Services	0	174411000
	Total Segment Revenue	249358000	688542000
	Less: Inter segment revenue	0	0
	Revenue from operations	249358000	688542000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Event Management Services	18941000	51327000
2	Trading	0	536000
3	Construction Services	0	20361000
	Total Profit before tax	18941000	72224000
	i. Finance cost	375000	375000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	18566000	70419000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Event Management Services	494831000	494831000
2	Trading	3995000	3995000
3	Construction Services	0	0
	Total Segment Asset	498826000	498826000
	Un-allocable Assets	0	0
	Net Segment Asset	498826000	498826000
4	Segment Liabilities
	Segment Liabilities
1	Event Management Services	444346000	444346000
2	Trading	3363000	3363000
3	Construction Services	117000	117000
	Total Segment Liabilities	447826000	447826000
	Un-allocable Liabilities	51000000	51000000
	Net Segment Liabilities	498826000	498826000
	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	Items that will not be reclassified to profit or loss	145000	145000
	Total Amount of items that will not be reclassified to profit and loss	145000	145000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0	0
5	Total Other comprehensive income	145000	145000

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			72224000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1805000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-1279000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-78010000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-1150000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			2081000
	Adjustments for increase (decrease) in trade payables, current			5086000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			7938000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			6708000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			98000
	Adjustments for provisions, non-current			1100000
	Adjustments for other financial liabilities, current			450000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			6000
	Adjustments for interest income			3853000
	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			145000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-58887000
	Net cash flows from (used in) operations			13337000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			12316000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1021000
	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			1183000
	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			33648000
	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			6000
	Interest received			3853000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-30972000
	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			3630000
	Payments of lease liabilities			0
	Dividends paid			4432000
	Interest paid			1805000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-9867000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-39818000
	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			-39818000
	Cash and cash equivalents cash flow statement at beginning of period			202499000
	Cash and cash equivalents cash flow statement at end of period			162681000

Signatory Details
Name of signatory	MANJIT SINGH
Designation of person	Managing Director
Place	DELHI
Date	20-May-2025