Integrated Filing — IndAS



General information about company
Scrip Code 509243
NSE Symbol TVSSRICHAK
MSEI Symbol NOTLISTED
ISIN INE421C01016
Name of company TVS SRICHAKRA 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 TYRES, TUBES & FLAPS
Start date and time of board meeting 27-May-2025   11:30:00
End date and time of board meeting 27-May-2025   13:30:00
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 8183800000 32538300000
Other income 20500000 62100000
Total income 8204300000 32600400000
2 Expenses
(a) Cost of materials consumed 4596800000 18858900000
(b) Purchases of stock-in-trade 96000000 576300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 153100000 -542100000
(d) Employee benefit expense 974800000 4048100000
(e) Finance costs 144500000 541300000
(f) Depreciation, depletion and amortisation expense 370600000 1287600000
(f) Other Expenses
1 Other Expenses 1697800000 7351200000
Total other expenses 1697800000 7351200000
Total expenses 8033600000 32121300000
3 Total profit before exceptional items and tax 170700000 479100000
4 Exceptional items -46500000 -114000000
5 Total profit before tax 124200000 365100000
6 Tax expense
7 Current tax 24300000 86600000
8 Deferred tax 3400000 73300000
9 Total tax expenses 27700000 159900000
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 96500000 205200000
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 96500000 205200000
17 Other comprehensive income net of taxes -121300000 874300000
18 Total Comprehensive Income for the period -24800000 1079500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -25400000 1080400000
Total profit or loss, attributable to non-controlling interests 600000 -900000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -121300000 874300000
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 76600000 76600000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 11762400000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 12.52 26.92
Diluted earnings (loss) per share from continuing operations 12.52 26.92
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 12.52 26.92
Diluted earnings (loss) per share from continuing and discontinued operations 12.52 26.92
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 10474000000
Capital work-in-progress 670700000
Investment property 210600000
Goodwill 70100000
Other intangible assets 916800000
Intangible assets under development 307000000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 3921900000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 377600000
Total non-current financial assets 4299500000
Deferred tax assets (net) 33900000
Other non-current assets 422400000
Total non-current assets 17405000000
2 Current assets
Inventories 7985000000
Current financial asset
Current investments 0
Trade receivables, current 3468500000
Cash and cash equivalents 125300000
Bank balance other than cash and cash equivalents 46800000
Loans, current 100000
Other current financial assets 25100000
Total current financial assets 3665800000
Current tax assets (net) 248400000
Other current assets 491400000
Total current assets 12390600000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 29795600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 76600000
Other equity 11762400000
Total equity attributable to owners of parent 11839000000
Non controlling interest -7600000
Total equity 11831400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3489400000
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 158500000
Total non-current financial liabilities 3647900000
Provisions, non-current 178200000
Deferred tax liabilities (net) 1020700000
Deferred government grants, Non-current 0
Other non-current liabilities 700000
Total non-current liabilities 4847500000
Current liabilities
Current financial liabilities
Borrowings, current 5310400000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 82000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4950500000
Total Trade payable 5032500000
Other current financial liabilities 2185000000
Total current financial liabilities 12527900000
Other current liabilities 352300000
Provisions, current 230300000
Current tax liabilities (Net) 6200000
Deferred government grants, Current
Total current liabilities 13116700000
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 17964200000
Total equity and liabilites 29795600000
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 Items that will not be reclassified to Statement of Profit and loss -39100000 1264500000
Total Amount of items that will not be reclassified to profit and loss -39100000 1264500000
2 Income tax relating to items that will not be reclassified to profit or loss -9800000 281500000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Statement of Profit and Loss -124100000 -142100000
Total Amount of items that will be reclassified to profit and loss -124100000 -142100000
4 Income tax relating to items that will be reclassified to profit or loss -32100000 -33400000
5 Total Other comprehensive income -121300000 874300000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 365100000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 541300000
Adjustments for decrease (increase) in inventories -957800000
Adjustments for decrease (increase) in trade receivables, current -653600000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 352400000
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 1216800000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1287600000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -300000
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 -10400000
Adjustments for dividend income 0
Adjustments for interest income 0
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 -17100000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1758900000
Net cash flows from (used in) operations 2124000000
Dividends received 0
Interest paid 0
Interest received -29600000
Income taxes paid (refund) 121100000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1973300000
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 21100000
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 42800000
Purchase of property, plant and equipment 1611800000
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 7900000
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 61200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -19800000
Net cash flows from (used in) investing activities -1540800000
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 1027700000
Repayments of borrowings 579900000
Payments of lease liabilities 21900000
Dividends paid 362500000
Interest paid 529800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -466400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -33900000
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 -33900000
Cash and cash equivalents cash flow statement at beginning of period 159200000
Cash and cash equivalents cash flow statement at end of period 125300000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 PKF SRIDHAR AND SANTHANAM LLP Yes 31-Oct-2025