Integrated Filing — IndAS

General information about company
Scrip Code	534369
NSE Symbol	TBZ
MSEI Symbol	NOTLISTED
ISIN	INE760L01018
Name of company	TRIBHOVANDAS BHIMJI ZAVERI 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	14-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	Single segment
Description of single segment	GEM AND JEWELLERY
Start date and time of board meeting	22-May-2025   14:30:00
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

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	5293435000	26204842000
	Other income	13114000	43635000
	Total income	5306549000	26248477000
2	Expenses
(a)	Cost of materials consumed	4262144000	16926562000
(b)	Purchases of stock-in-trade	817505000	7503429000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-695869000	-2294324000
(d)	Employee benefit expense	227027000	934015000
(e)	Finance costs	170021000	561122000
(f)	Depreciation, depletion and amortisation expense	69718000	254341000
(f)	Other Expenses
1	Labour charges	84928000	334481000
2	Other Expenses	235380000	1071233000
	Total other expenses	320308000	1405714000
	Total expenses	5170854000	25290859000
3	Total profit before exceptional items and tax	135695000	957618000
4	Exceptional items	0	0
5	Total profit before tax	135695000	957618000
6	Tax expense
7	Current tax	38188000	274967000
8	Deferred tax	2581000	-1231000
9	Total tax expenses	40769000	273736000
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	94926000	683882000
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	94926000	683882000
17	Other comprehensive income net of taxes	-4237000	-10346000
18	Total Comprehensive Income for the period	90689000	673536000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	94926000	683882000
	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	90689000	637536000
	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	667306000	667306000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		5904788000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.42	10.25
	Diluted earnings (loss) per share from continuing operations	1.42	10.25
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	1.42	10.25
	Diluted earnings (loss) per share from continuing and discontinued operations	1.42	10.25
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
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	860676000
	Capital work-in-progress	8474000
	Investment property	0
	Goodwill	0
	Other intangible assets	783642000
	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	447000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	68307000
	Total non-current financial assets	68754000
	Deferred tax assets (net)	67834000
	Other non-current assets	23539000
	Total non-current assets	1812919000
2	Current assets
	Inventories	14606398000
	Current financial asset
	Current investments	0
	Trade receivables, current	34981000
	Cash and cash equivalents	249770000
	Bank balance other than cash and cash equivalents	732364000
	Loans, current	0
	Other current financial assets	26291000
	Total current financial assets	1043406000
	Current tax assets (net)	27635000
	Other current assets	203115000
	Total current assets	15880554000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	17693473000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	667306000
	Other equity	5904788000
	Total equity attributable to owners of parent	6572094000
	Non controlling interest	0
	Total equity	6572094000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	18366000
	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	710259000
	Total non-current financial liabilities	728625000
	Provisions, non-current	179339000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	907964000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6981544000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	85952000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1537695000
	Total Trade payable	1623647000
	Other current financial liabilities	380548000
	Total current financial liabilities	8985739000
	Other current liabilities	1201619000
	Provisions, current	26057000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	10213415000
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	11121379000
	Total equity and liabilites	17693473000
	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)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	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	Re-measurement of defined benefit obligations	-5710000	-13660000
2	Re-measurement profit / (loss) on quoted investment	-23000	-68000
	Total Amount of items that will not be reclassified to profit and loss	-5733000	-13728000
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	-1496000	-3382000
5	Total Other comprehensive income	-4237000	-10346000

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			957618000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			561122000
	Adjustments for decrease (increase) in inventories			-2635792000
	Adjustments for decrease (increase) in trade receivables, current			126604000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			38602000
	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			533390000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			147394000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			254341000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			29970000
	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			27347000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-1627000
	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)			-43000
	Other adjustments for non-cash items			3695000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-969691000
	Net cash flows from (used in) operations			-12073000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			256464000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-268537000
	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			1164000
	Purchase of property, plant and equipment			119592000
	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			0
	Interest received			20880000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-352867000
	Net cash flows from (used in) investing activities	-450415000
	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			1672032000
	Repayments of borrowings			2468000
	Payments of lease liabilities			258966000
	Dividends paid			116779000
	Interest paid			444383000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			849436000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			130484000
	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			130484000
	Cash and cash equivalents cash flow statement at beginning of period			119285000
	Cash and cash equivalents cash flow statement at end of period			249769000