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	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	21-May-2025   05:45:00
End date and time of board meeting	21-May-2025   10:40:00
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

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	2739864000	7432498000
	Other income	8052000	31042000
	Total income	2747916000	7463540000
2	Expenses
(a)	Cost of materials consumed	262948000	1682428000
(b)	Purchases of stock-in-trade	1687423000	3969134000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-99167000	-429754000
(d)	Employee benefit expense	10807000	76004000
(e)	Finance costs	51299000	168383000
(f)	Depreciation, depletion and amortisation expense	4051000	23178000
(f)	Other Expenses
1	Other Expenses	589374000	1218026000
	Total other expenses	589374000	1218026000
	Total expenses	2506735000	6707399000
3	Total profit before exceptional items and tax	241181000	756141000
4	Exceptional items	0	0
5	Total profit before tax	241181000	756141000
6	Tax expense
7	Current tax	85685000	215659000
8	Deferred tax	-665000	-809000
9	Total tax expenses	85020000	214850000
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	156161000	541291000
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	156161000	541291000
17	Other comprehensive income net of taxes	-2599000	-2862000
18	Total Comprehensive Income for the period	153562000	538429000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-634800	5406900
	Total profit or loss, attributable to non-controlling interests	8971000	8971000
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	154671000
	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	9.31	32.77
	Diluted earnings (loss) per share from continuing operations	8.84	31.13
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	9.31	32.77
	Diluted earnings (loss) per share from continuing and discontinued operations	8.84	31.13
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	252449000
	Capital work-in-progress	840901000
	Investment property	0
	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	16837000
	Trade receivables, non-current
	Loans, non-current	528630000
	Other non-current financial assets	825434000
	Total non-current financial assets	1370901000
	Deferred tax assets (net)	3974000
	Other non-current assets	8614000
	Total non-current assets	2484498000
2	Current assets
	Inventories	1115600000
	Current financial asset
	Current investments	0
	Trade receivables, current	1201037000
	Cash and cash equivalents	23868000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	338197000
	Total current financial assets	1563102000
	Current tax assets (net)	24021000
	Other current assets	553769000
	Total current assets	3256492000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5740990000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	156696000
	Other equity	1956369000
	Total equity attributable to owners of parent	2113065000
	Non controlling interest	55318000
	Total equity	2168383000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	378506000
	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	386174000
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	386174000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2205248000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	597968000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3633000
	Total Trade payable	601601000
	Other current financial liabilities	227978000
	Total current financial liabilities	3034827000
	Other current liabilities	151606000
	Provisions, current	0
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	3186433000
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	3572607000
	Total equity and liabilites	5740990000
	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	a) Manufacturing and Trading of Engineering Products	791088000	3060562000
2	b) Trading of Fabrics of and Textile Materials	1812682000	4101664000
	Total Segment Revenue	2603770000	7162226000
	Less: Inter segment revenue
	Revenue from operations	2603770000	7162226000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a) Manufacturing and Trading of Engineering Products	76529000	538493000
2	b) Trading of Fabrics of and Textile Materials	71804000	84717000
	Total Profit before tax	148333000	623210000
	i. Finance cost	-51299000	-51299000
	ii. Other Unallocable Expenditure net off Unallocable income	144146000	144146000
	Profit before tax	55486000	490279000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a) Manufacturing and Trading of Engineering Products	5143798000	5143798000
2	b) Trading of Fabrics of and Textile Materials	597191000	597191000
	Total Segment Asset	5740989000	5740989000
	Un-allocable Assets	0	0
	Net Segment Asset	5740989000	5740989000
4	Segment Liabilities
	Segment Liabilities
1	a) Manufacturing and Trading of Engineering Products	3398999000	3398999000
2	b) Trading of Fabrics of and Textile Materials	173607000	173607000
	Total Segment Liabilities	3572606000	3572606000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	3572606000	3572606000
	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	Item that will not be reclassified to Profit or 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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			756141000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			168383000
	Adjustments for decrease (increase) in inventories			-663919000
	Adjustments for decrease (increase) in trade receivables, current			-893348000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-314205000
	Adjustments for decrease (increase) in other non-current assets			-1727000
	Adjustments for other financial assets, non-current			-752276000
	Adjustments for other financial assets, current			-650801000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			225974000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			99947000
	Adjustments for increase (decrease) in other non-current liabilities			84316000
	Adjustments for depreciation and amortisation expense			23178000
	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			4981000
	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			17673000
	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)			-2687170000
	Net cash flows from (used in) operations			-1931029000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			103529000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-2034558000
	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			5407000
	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			818930000
	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			17673000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-806664000
	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			2088689000
	Repayments of borrowings			0
	Payments of lease liabilities			4214000
	Dividends paid			31423000
	Interest paid			168383000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2861154000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			19932000
	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			19932000
	Cash and cash equivalents cash flow statement at beginning of period			3936000
	Cash and cash equivalents cash flow statement at end of period			23868000