Integrated Filing — IndAS



General information about company
Scrip Code 517506
NSE Symbol TTKPRESTIG
MSEI Symbol NOTLISTED
ISIN INE690A01028
Name of company TTK PRESTIGE 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 26-Mar-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 Kitchen Appliances
Start date and time of board meeting 27-May-2025   10:30:00
End date and time of board meeting 27-May-2025   13:15:00
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 6495600000 27147800000
Other income 165600000 747200000
Total income 6661200000 27895000000
2 Expenses
(a) Cost of materials consumed 932000000 5237200000
(b) Purchases of stock-in-trade 2430700000 10609300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 426300000 -100100000
(d) Employee benefit expense 698600000 2896700000
(e) Finance costs 38400000 156800000
(f) Depreciation, depletion and amortisation expense 186900000 707100000
(f) Other Expenses
1 Other Expenses 1494500000 5928000000
Total other expenses 1494500000 5928000000
Total expenses 6207400000 25435000000
3 Total profit before exceptional items and tax 453800000 2460000000
4 Exceptional items -714200000 -714200000
5 Total profit before tax -260400000 1745800000
6 Tax expense
7 Current tax 130600000 707600000
8 Deferred tax 32900000 -41900000
9 Total tax expenses 163500000 665700000
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 -423900000 1080100000
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 -423900000 1080100000
17 Other comprehensive income net of taxes -73400000 -136000000
18 Total Comprehensive Income for the period -497300000 944100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -406400000 1114400000
Total profit or loss, attributable to non-controlling interests -17500000 44300000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 67400000 96000000
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 136900000 136900000
Face value of equity share capital 13.69 13.69
27 Details of debt securities
22 Reserves excluding revaluation reserve 18629600000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -2.97 8.17
Diluted earnings (loss) per share from continuing operations -2.97 8.16
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 -2.97 8.17
Diluted earnings (loss) per share from continuing and discontinued operations -2.97 8.16
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 5782600000
Capital work-in-progress 14100000
Investment property 0
Goodwill 960700000
Other intangible assets 53000000
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 52100000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 52100000
Deferred tax assets (net) 84900000
Other non-current assets 336600000
Total non-current assets 7284000000
2 Current assets
Inventories 6111000000
Current financial asset
Current investments 2357500000
Trade receivables, current 2869400000
Cash and cash equivalents 306100000
Bank balance other than cash and cash equivalents 5525200000
Loans, current 0
Other current financial assets 159000000
Total current financial assets 11217200000
Current tax assets (net) 0
Other current assets 735900000
Total current assets 18064100000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 25348100000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 136900000
Other equity 18651100000
Total equity attributable to owners of parent 18788000000
Non controlling interest -42600000
Total equity 18745400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 443000000
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 1082400000
Total non-current financial liabilities 1525400000
Provisions, non-current 15400000
Deferred tax liabilities (net) 290500000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1831300000
Current liabilities
Current financial liabilities
Borrowings, current 74400000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 238500000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2148900000
Total Trade payable 2387400000
Other current financial liabilities 1504100000
Total current financial liabilities 3965900000
Other current liabilities 602000000
Provisions, current 203500000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 4771400000
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 6602700000
Total equity and liabilites 25348100000
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 Remeasurements of defined benefit plan actuarial gains/ (losses) -3700000 -26300000
2 Fair Valuation of Equity Instruments through OCI -300000 -400000
Total Amount of items that will not be reclassified to profit and loss -4000000 -26700000
2 Income tax relating to items that will not be reclassified to profit or loss -1000000 -6700000
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 70400000 116000000
5 Total Other comprehensive income -73400000 -136000000



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 1745800000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -762900000
Adjustments for decrease (increase) in trade receivables, current 39200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -159900000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -13700000
Adjustments for increase (decrease) in trade payables, non-current 270800000
Adjustments for increase (decrease) in other current liabilities -194000000
Adjustments for increase (decrease) in other non-current liabilities 210700000
Adjustments for depreciation and amortisation expense 707100000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 714200000
Adjustments for provisions, current 0
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 116000000
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 927500000
Net cash flows from (used in) operations 2673300000
Dividends received -74900000
Interest paid -156800000
Interest received -552800000
Income taxes paid (refund) 630000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1572400000
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 3200000
Purchase of property, plant and equipment 420000000
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 206900000
Interest received 552800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1693800000
Net cash flows from (used in) investing activities 2036700000
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 2500000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 48800000
Repayments of borrowings 0
Payments of lease liabilities 291000000
Dividends paid 831700000
Interest paid 62400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2488600000
Net cash flows from (used in) financing activities -3622400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -13300000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1100000
Net increase (decrease) in cash and cash equivalents -12200000
Cash and cash equivalents cash flow statement at beginning of period 318300000
Cash and cash equivalents cash flow statement at end of period 306100000





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 & SANTHANAM LLP Yes 31-Oct-2025