Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	TEMBO
MSEI Symbol	NOTLISTED
ISIN	INE869Y01010
Name of company	TEMBO GLOBAL INDUSTRIES 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	21-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	21-May-2025   05:45:00
End date and time of board meeting	21-May-2025   22:40:00
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	2025-02-10
Indicate Company website link for updated RPT policy of the Company	https://tembo.in/wp-content/uploads/2025/03/Policy-on-related-party-transactions.pdf
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	3
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	Yes

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	2180296000	6550185000
	Other income	14999000	37989000
	Total income	2195295000	6588174000
2	Expenses
(a)	Cost of materials consumed	262948000	1682428000
(b)	Purchases of stock-in-trade	1666722000	3948434000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-115626000	-370634000
(d)	Employee benefit expense	9357000	73954000
(e)	Finance costs	61547000	168083000
(f)	Depreciation, depletion and amortisation expense	4038000	23165000
(f)	Other Expenses
1	General Expenses	103936000	495471000
	Total other expenses	103936000	495471000
	Total expenses	1992922000	6020901000
3	Total profit before exceptional items and tax	202373000	567273000
4	Exceptional items	0	0
5	Total profit before tax	202373000	567273000
6	Tax expense
7	Current tax	66916000	159119000
8	Deferred tax	844000	700000
9	Total tax expenses	67760000	159819000
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	134613000	407454000
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	134613000	407454000
17	Other comprehensive income net of taxes	-2599000	-2862000
18	Total Comprehensive Income for the period	132014000	404592000
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	154671000	1110346000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.54	2.73
	Diluted earnings (loss) per share from continuing operations	8.11	2.25
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	8.54	2.73
	Diluted earnings (loss) per share from continuing and discontinued operations	8.11	2.25
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	251169000
	Capital work-in-progress	594707000
	Investment property
	Goodwill	0
	Other intangible assets	7659000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	19332000
	Trade receivables, non-current
	Loans, non-current	597673000
	Other non-current financial assets	332480000
	Total non-current financial assets	949485000
	Deferred tax assets (net)	2465000
	Other non-current assets
	Total non-current assets	1805485000
2	Current assets
	Inventories	1044787000
	Current financial asset
	Current investments	0
	Trade receivables, current	998650000
	Cash and cash equivalents	14888000
	Bank balance other than cash and cash equivalents	806430000
	Loans, current	0
	Other current financial assets	323377000
	Total current financial assets	2143345000
	Current tax assets (net)	22371000
	Other current assets
	Total current assets	3210503000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5015988000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	156696000
	Other equity	1855221000
	Total equity attributable to owners of parent	2011917000
	Non controlling interest
	Total equity	2011917000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	446150000
	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	7668000
	Total non-current financial liabilities	453818000
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	453818000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1903511000
	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	424098000
	Total Trade payable	424098000
	Other current financial liabilities	3633000
	Total current financial liabilities	2331242000
	Other current liabilities	71854000
	Provisions, current	0
	Current tax liabilities (Net)	147157000
	Deferred government grants, Current
	Total current liabilities	2550253000
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	3004071000
	Total equity and liabilites	5015988000
	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	a) Manufacturing and Trading of Engineering Products	231520000	768649000
2	b) Trading of Fabrics of and Textile Materials	1812682000	580003000
	Total Segment Revenue	2044202000	1348652000
	Less: Inter segment revenue
	Revenue from operations	2044202000	1348652000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a) Manufacturing and Trading of Engineering Products	41023000	1358000
2	b) Trading of Fabrics of and Textile Materials	71804000	62127000
	Total Profit before tax	112827000	63485000
	i. Finance cost	61547000	61547000
	ii. Other Unallocable Expenditure net off Unallocable income	-151093000	-151093000
	Profit before tax	202373000	42231000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a) Manufacturing and Trading of Engineering Products	4418797000	4418797000
2	b) Trading of Fabrics of and Textile Materials	597191000	597191000
	Total Segment Asset	5015988000	5015988000
	Un-allocable Assets	0	0
	Net Segment Asset	5015988000	5015988000
4	Segment Liabilities
	Segment Liabilities
1	a) Manufacturing and Trading of Engineering Products	2830464000	2830464000
2	b) Trading of Fabrics of and Textile Materials	173607000	173607000
	Total Segment Liabilities	3004071000	3004071000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	3004071000	3004071000
	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	Amount of items that will not be reclassified to profit and loss	-3473000	-3825000
	Total Amount of items that will not be reclassified to profit and loss	-3473000	-3825000
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	-874000	-963000
5	Total Other comprehensive income	-2599000	-2862000

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			567273000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			168083000
	Adjustments for decrease (increase) in inventories			-604799000
	Adjustments for decrease (increase) in trade receivables, current			-691944000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-194529000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-253382000
	Adjustments for other financial assets, current			-1077362000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			65432000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			33914000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			23165000
	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			-4728000
	Adjustments for other financial liabilities, non-current			4981000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			28869000
	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)			-2560038000
	Net cash flows from (used in) operations			-1992765000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			73096000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-2065861000
	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			8110000
	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			572486000
	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			28869000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-551727000
	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			21815000
	Proceeds from issuing other equity instruments			1011222000
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			56552000
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1855995000
	Repayments of borrowings			0
	Payments of lease liabilities			4214000
	Dividends paid			31423000
	Interest paid			168083000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2628760000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			11172000
	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			11172000
	Cash and cash equivalents cash flow statement at beginning of period			3716000
	Cash and cash equivalents cash flow statement at end of period			14888000

Signatory Details
Name of signatory	Sanjay Jashbhai Patel
Designation of person	Managing Director
Place	Mumbai
Date	22-May-2025