Integrated Filing — IndAS



General information about company
Scrip Code 543399
NSE Symbol TARSONS
MSEI Symbol NOTLISTED
ISIN INE144Z01023
Name of company TARSONS PRODUCTS 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Geographical
Description of single segment
Start date and time of board meeting 28-May-2025   12:30:00
End date and time of board meeting 28-May-2025   13:40:00
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 1126910000 3924140000
Other income 37790000 159600000
Total income 1164700000 4083740000
2 Expenses
(a) Cost of materials consumed 218830000 800360000
(b) Purchases of stock-in-trade 118120000 510180000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 41980000 -16110000
(d) Employee benefit expense 168030000 653800000
(e) Finance costs 52030000 193860000
(f) Depreciation, depletion and amortisation expense 200300000 624990000
(f) Other Expenses
1 Other Expenses 209700000 868650000
Total other expenses 209700000 868650000
Total expenses 1008990000 3635730000
3 Total profit before exceptional items and tax 155710000 448010000
4 Exceptional items 0 0
5 Total profit before tax 155710000 448010000
6 Tax expense
7 Current tax 62820000 148570000
8 Deferred tax -9140000 1740000
9 Total tax expenses 53680000 150310000
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 102030000 297700000
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 102030000 297700000
17 Other comprehensive income net of taxes -26740000 -17800000
18 Total Comprehensive Income for the period 75290000 279900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
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 106410000 106410000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 6195700000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.92 5.6
Diluted earnings (loss) per share from continuing operations 1.92 5.6
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 1.92 5.6
Diluted earnings (loss) per share from continuing and discontinued operations 1.92 5.6
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 4551160000
Capital work-in-progress 2328520000
Investment property 0
Goodwill 325250000
Other intangible assets 317420000
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 45250000
Total non-current financial assets 45250000
Deferred tax assets (net) 0
Other non-current assets 806980000
Total non-current assets 8374580000
2 Current assets
Inventories 1260450000
Current financial asset
Current investments 0
Trade receivables, current 796160000
Cash and cash equivalents 251310000
Bank balance other than cash and cash equivalents 5210000
Loans, current 0
Other current financial assets 1040000
Total current financial assets 1053720000
Current tax assets (net)
Other current assets 111650000
Total current assets 2425820000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 10800400000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 106410000
Other equity 6195700000
Total equity attributable to owners of parent 6302110000
Non controlling interest 0
Total equity 6302110000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2048680000
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 76380000
Total non-current financial liabilities 2125060000
Provisions, non-current 1950000
Deferred tax liabilities (net) 93900000
Deferred government grants, Non-current 0
Other non-current liabilities 520040000
Total non-current liabilities 2740950000
Current liabilities
Current financial liabilities
Borrowings, current 1236930000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 27980000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 129110000
Total Trade payable 157090000
Other current financial liabilities 237030000
Total current financial liabilities 1631050000
Other current liabilities 72100000
Provisions, current 51100000
Current tax liabilities (Net) 3090000
Deferred government grants, Current 0
Total current liabilities 1757340000
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 4498290000
Total equity and liabilites 10800400000
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 India 930390000 3141380000
2 Germany 196520000 782760000
3 Rest of the World 0 0
4 Intersegment Revenue-India 50000 390000
Total Segment Revenue 1126960000 3924530000
Less: Inter segment revenue 50000 50000
Revenue from operations 1126910000 3924140000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 411000000 1211890000
2 Germany 1230000 66580000
3 Rest of the World -6800000 -20550000
4 Intersegment Revenue-India 10000 0
Total Profit before tax 405440000 1257920000
i. Finance cost 52030000 52030000
ii. Other Unallocable Expenditure net off Unallocable income 197700000 197700000
Profit before tax 155710000 448010000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 9906280000 9906280000
2 Germany 1195500000 1195500000
3 Rest of the World 1055740000 1055740000
4 Intersegment Revenue-India 0 0
Total Segment Asset 12157520000 12157520000
Un-allocable Assets -1357120000 -1357120000
Net Segment Asset 10800400000 10800400000
4 Segment Liabilities
Segment Liabilities
1 India 3382390000 3382390000
2 Germany 587520000 587520000
3 Rest of the World 1100010000 1100010000
4 Intersegment Revenue-India 0 0
Total Segment Liabilities 5069920000 5069920000
Un-allocable Liabilities -571630000 -571630000
Net Segment Liabilities 4498290000 4498290000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
1 Foreign exchange translation reservenItems that will not be reclassified to profit or loss -26130000 -16620000
2 Remeasurements of post-employment benefit obligations -810000 -1580000
Total Amount of items that will be reclassified to profit and loss -26940000 -18200000
4 Income tax relating to items that will be reclassified to profit or loss -200000 -400000
5 Total Other comprehensive income -26740000 -17800000



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 448010000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 193860000
Adjustments for decrease (increase) in inventories 27820000
Adjustments for decrease (increase) in trade receivables, current -14760000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -51860000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 9360000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -840000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -1360000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 624990000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 25350000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -3280000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -19100000
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 71570000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 861750000
Net cash flows from (used in) operations 1309760000
Dividends received 0
Interest paid 0
Interest received -8940000
Income taxes paid (refund) 158440000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1142380000
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 0
Purchase of property, plant and equipment 1517070000
Proceeds from sales of investment property 9110000
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 12460000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 40650000
Net cash flows from (used in) investing activities -1454850000
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 1634320000
Repayments of borrowings 586980000
Payments of lease liabilities 32920000
Dividends paid 106340000
Interest paid 188640000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -329960000
Net cash flows from (used in) financing activities 389480000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 77010000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 3200000
Net increase (decrease) in cash and cash equivalents 80210000
Cash and cash equivalents cash flow statement at beginning of period 171100000
Cash and cash equivalents cash flow statement at end of period 251310000





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 M/s Price Waterhouse Chartered Accountants LLP Yes 30-Nov-2026