Integrated Filing — IndAS



General information about company
Scrip Code 542141
NSE Symbol TECHNOE
MSEI Symbol NOTLISTED
ISIN INE285K01026
Name of company Techno Electric & Engineering Company 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 16-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 27-May-2025   16:00:00
End date and time of board meeting 27-May-2025   19:30:00
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 8157925000 22686608000
Other income 530826000 1599583000
Total income 8688751000 24286191000
2 Expenses
(a) Cost of materials consumed 6383809000 17394461000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 258513000
(d) Employee benefit expense 214628000 669520000
(e) Finance costs 36056000 105329000
(f) Depreciation, depletion and amortisation expense 18223000 80514000
(f) Other Expenses
1 Other Expenses 292472000 971568000
2 0 0 0
3 0 0 0
4 0 0 0
5 0 0 0
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0
Total other expenses 292472000 971568000
Total expenses 6945188000 19479905000
3 Total profit before exceptional items and tax 1743563000 4806286000
4 Exceptional items 0 0
5 Total profit before tax 1743563000 4806286000
6 Tax expense
7 Current tax 375123000 878574000
8 Deferred tax 21963000 146557000
9 Total tax expenses 397086000 1025131000
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 1346477000 3781155000
12 Profit (loss) from discontinued operations before tax 0 599072000
13 Tax expense of discontinued operations 0 150774000
14 Net profit (loss) from discontinued operation after tax 0 448298000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 1346477000 4229453000
17 Other comprehensive income net of taxes -6617000 73457000
18 Total Comprehensive Income for the period 1339860000 4302910000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1346466000 4229455000
Total profit or loss, attributable to non-controlling interests 11000 -2000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -6617000 73454000
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 232599000 232599000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 37163620000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 11.58 33.25
Diluted earnings (loss) per share from continuing operations 11.58 33.25
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 3.94
Diluted earnings (loss) per share from discontinued operations 0 3.94
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 11.58 37.19
Diluted earnings (loss) per share from continuing and discontinued operations 11.58 37.19
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 377219000
Capital work-in-progress 4416856000
Investment property 0
Goodwill 0
Other intangible assets 324975000
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 347365000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 196722000
Total non-current financial assets 544087000
Deferred tax assets (net) 125985000
Other non-current assets 250809000
Total non-current assets 6039931000
2 Current assets
Inventories 0
Current financial asset
Current investments 28013186000
Trade receivables, current 6729234000
Cash and cash equivalents 323258000
Bank balance other than cash and cash equivalents 969935000
Loans, current 40000000
Other current financial assets 302619000
Total current financial assets 36378232000
Current tax assets (net) 0
Other current assets 8145955000
Total current assets 44524187000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 50564118000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 232599000
Other equity 37163620000
Total equity attributable to owners of parent 37396219000
Non controlling interest 240000
Total equity 37396459000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 0
Total non-current financial liabilities 0
Provisions, non-current 43092000
Deferred tax liabilities (net) 841041000
Deferred government grants, Non-current 0
Other non-current liabilities 2806582000
Total non-current liabilities 3690715000
Current liabilities
Current financial liabilities
Borrowings, current 390924000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 219865000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8423075000
Total Trade payable 8642940000
Other current financial liabilities 72178000
Total current financial liabilities 9106042000
Other current liabilities 153583000
Provisions, current 3026000
Current tax liabilities (Net) 214293000
Deferred government grants, Current 0
Total current liabilities 9476944000
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 13167659000
Total equity and liabilites 50564118000
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) EPC / Engineering Services 8139772000 22578921000
2 b) Others 18152000 107687000
3 c) Corporate / unallocable 530827000 1599583000
4 0 0 0
5 0 0 0
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0
11 0 0 0
12 0 0 0
13 0 0 0
14 0 0 0
15 0 0 0
Total Segment Revenue 8688751000 24286191000
Less: Inter segment revenue 0 0
Revenue from operations 8688751000 24286191000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) EPC / Engineering Services 1254829000 3302405000
2 b) Others -6037000 9627000
3 c) Corporate / unallocable 530827000 1599583000
4 0 0 0
5 0 0 0
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0
11 0 0 0
12 0 0 0
13 0 0 0
14 0 0 0
15 0 0 0
Total Profit before tax 1779619000 4911615000
i. Finance cost 36056000 36056000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 1743563000 4806286000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) EPC / Engineering Services 15610095000 15610095000
2 b) Others 334733000 334733000
3 c) Corporate / unallocable 34442095000 34442095000
4 0 0 0
5 0 0 0
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0
11 0 0 0
12 0 0 0
13 0 0 0
14 0 0 0
15 0 0 0
Total Segment Asset 50386923000 50386923000
Un-allocable Assets 0 0
Net Segment Asset 50386923000 50386923000
4 Segment Liabilities
Segment Liabilities
1 a) EPC / Engineering Services 12094699000 12094699000
2 b) Others 17626000 17626000
3 c) Corporate / unallocable 1055334000 1055334000
4 0 0 0
5 0 0 0
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0
11 0 0 0
12 0 0 0
13 0 0 0
14 0 0 0
15 0 0 0
Total Segment Liabilities 13167659000 13167659000
Un-allocable Liabilities 0 0
Net Segment Liabilities 13167659000 13167659000
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 PROFIT/(LOSS) ON INVESTMENT IN EQUITY INSTRUMENTS THROUGH OCI -8000 134000
2 REMEASUREMENT OF DEFINED BENEFIT PLANS -3363000 -3530000
Total Amount of items that will not be reclassified to profit and loss -3371000 -3396000
2 Income tax relating to items that will not be reclassified to profit or loss -889000 -813000
3 Amount of items that will be reclassified to profit and loss
1 Exchange diff on translation of foreign operations -4135000 76040000
Total Amount of items that will be reclassified to profit and loss -4135000 76040000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -6617000 73457000



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 4806286000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 105329000
Adjustments for decrease (increase) in inventories 258513000
Adjustments for decrease (increase) in trade receivables, current 661689000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -5210262000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 280913000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 3144523000
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 2571514000
Adjustments for depreciation and amortisation expense 80514000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 9302000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current -507000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 583327000
Adjustments for interest income 163498000
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 -772560000
Other adjustments to reconcile profit (loss) 599072000
Other adjustments for non-cash items -440484000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 540731000
Net cash flows from (used in) operations 5347017000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 816884000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 4530133000
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 15632352000
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 823000
Purchase of property, plant and equipment 1684020000
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 260000000
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 583327000
Interest received 184759000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -15077000
Net cash flows from (used in) investing activities -16302540000
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 12287443000
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 390924000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 814097000
Interest paid 105329000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -7372000
Net cash flows from (used in) financing activities 11751569000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -20838000
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 -20838000
Cash and cash equivalents cash flow statement at beginning of period 344096000
Cash and cash equivalents cash flow statement at end of period 323258000





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 Walker Chandiok & Co LLP Yes 31-May-2025