Integrated Filing — IndAS

General information about company
Scrip Code	507785
NSE Symbol	TAINWALCHM
MSEI Symbol	NOTLISTED
ISIN	INE123C01018
Name of company	TAINWALA CHEMICAL AND PLASTIC (I) 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	22-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	22-May-2025   15:00:00
End date and time of board meeting	22-May-2025   15:35:00
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	2025-02-03
Indicate Company website link for updated RPT policy of the Company	https://www.tainwala.in/policies.html
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	53084000	164170000
	Other income	2646000	53991000
	Total income	55730000	218161000
2	Expenses
(a)	Cost of materials consumed	6375000	20874000
(b)	Purchases of stock-in-trade	0	104017000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	36350000	3735000
(d)	Employee benefit expense	2155000	9398000
(e)	Finance costs	0	141000
(f)	Depreciation, depletion and amortisation expense	934000	3849000
(f)	Other Expenses
1	Other Expenses	2751000	13349000
	Total other expenses	2751000	13349000
	Total expenses	48565000	155363000
3	Total profit before exceptional items and tax	7165000	62798000
4	Exceptional items	0	0
5	Total profit before tax	7165000	62798000
6	Tax expense
7	Current tax	1650000	13603000
8	Deferred tax	0	0
9	Total tax expenses	1650000	13603000
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	5515000	49195000
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	5515000	49195000
17	Other comprehensive income net of taxes	-19317000	311593000
18	Total Comprehensive Income for the period	-13802000	360788000
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	93639000	93639000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1442563000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.59	5.25
	Diluted earnings (loss) per share from continuing operations	0.59	5.25
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	0.59	5.25
	Diluted earnings (loss) per share from continuing and discontinued operations	0.59	5.25
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	27768000
	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	1597965000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	1597965000
	Deferred tax assets (net)	0
	Other non-current assets	197000
	Total non-current assets	1625930000
2	Current assets
	Inventories	15043000
	Current financial asset
	Current investments	0
	Trade receivables, current	10655000
	Cash and cash equivalents	13874000
	Bank balance other than cash and cash equivalents	2894000
	Loans, current	0
	Other current financial assets	8000
	Total current financial assets	27431000
	Current tax assets (net)	0
	Other current assets	3106000
	Total current assets	45580000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1671510000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	93639000
	Other equity	1442563000
	Total equity attributable to owners of parent	1536202000
	Non controlling interest
	Total equity	1536202000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	0
	Provisions, non-current	3782000
	Deferred tax liabilities (net)	128426000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	132208000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	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	784000
	Total Trade payable	784000
	Other current financial liabilities	500000
	Total current financial liabilities	1284000
	Other current liabilities	1243000
	Provisions, current	573000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3100000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	135308000
	Total equity and liabilites	1671510000
	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	Plastic sheets	15662000	48917000
2	Tradable Items	37422000	115253000
3	Unallocated	0	0
	Total Segment Revenue	53084000	164170000
	Less: Inter segment revenue
	Revenue from operations	53084000	164170000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Plastic sheets	3757000	10074000
2	Tradable Items	-391000	3309000
3	Unallocated	0	0
	Total Profit before tax	3366000	13383000
	i. Finance cost	-6109000	-6109000
	ii. Other Unallocable Expenditure net off Unallocable income	2310000	2310000
	Profit before tax	7165000	62798000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Plastic sheets	59417000	59417000
2	Tradable Items	50000	50000
3	Unallocated	1612043000	1612043000
	Total Segment Asset	1671510000	1671510000
	Un-allocable Assets	0	0
	Net Segment Asset	1671510000	1671510000
4	Segment Liabilities
	Segment Liabilities
1	Plastic sheets	6882000	6882000
2	Tradable Items	0	0
3	Unallocated	0	0
	Total Segment Liabilities	6882000	6882000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	6882000	6882000
	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 of gains (losses) on defined benefit plans	48000	48000
2	Equity Instruments through Other Comprehensive Income	-21205000	390795000
	Total Amount of items that will not be reclassified to profit and loss	-21157000	390843000
2	Income tax relating to items that will not be reclassified to profit or loss	-1840000	79250000
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	-19317000	311593000

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			62798000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			141000
	Adjustments for decrease (increase) in inventories			-614000
	Adjustments for decrease (increase) in trade receivables, current			-6531000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			1290000
	Adjustments for decrease (increase) in other non-current assets			12789000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-5385000
	Adjustments for other bank balances			-650000
	Adjustments for increase (decrease) in trade payables, current			50000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			724000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3849000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-13492000
	Adjustments for provisions, non-current			-314000
	Adjustments for other financial liabilities, current			28000
	Adjustments for other financial liabilities, non-current			-1048000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			-35356000
	Adjustments for interest income			-16417000
	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			1203000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			43813000
	Net cash flows from (used in) operations			106611000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			12469000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			94142000
	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			29000
	Proceeds from sales of investment property			0
	Purchase of investment property			31227000
	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			-35356000
	Interest received			-16417000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-83029000
	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			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-141000
	Net cash flows from (used in) financing activities			-141000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			10972000
	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			10972000
	Cash and cash equivalents cash flow statement at beginning of period			2902000
	Cash and cash equivalents cash flow statement at end of period			13874000