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 Standalone
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 Manufacturing & Selling of Plastic Laboratory Products and Instruments
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-02-14
Indicate Company website link for updated RPT policy of the Company https://www.tarsons.com/wp-content/uploads/2025/05/TPL_RPT_Policy_V1.2.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable as we don't have any default on loans outstanding as on 31st March, 2025. The Company has no debt securities.



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 Standalone Standalone
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 930440000 3141770000
Other income 63720000 240060000
Total income 994160000 3381830000
2 Expenses
(a) Cost of materials consumed 218830000 800360000
(b) Purchases of stock-in-trade 36820000 114910000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 8930000 -21760000
(d) Employee benefit expense 110880000 437890000
(e) Finance costs 45150000 175240000
(f) Depreciation, depletion and amortisation expense 174800000 540110000
(f) Other Expenses
1 Other Expenses 185330000 756370000
Total other expenses 185330000 756370000
Total expenses 780740000 2803120000
3 Total profit before exceptional items and tax 213420000 578710000
4 Exceptional items 0 0
5 Total profit before tax 213420000 578710000
6 Tax expense
7 Current tax 64050000 144780000
8 Deferred tax -7920000 6620000
9 Total tax expenses 56130000 151400000
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 157290000 427310000
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 157290000 427310000
17 Other comprehensive income net of taxes -610000 -1180000
18 Total Comprehensive Income for the period 156680000 426130000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
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 106410000 106410000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 6417480000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.96 8.03
Diluted earnings (loss) per share from continuing operations 2.96 8.03
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 2.96 8.03
Diluted earnings (loss) per share from continuing and discontinued operations 2.96 8.03
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 4530870000
Capital work-in-progress 2328520000
Investment property 0
Goodwill 0
Other intangible assets 3030000
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 130980000
Trade receivables, non-current 0
Loans, non-current 227200000
Other non-current financial assets 38810000
Total non-current financial assets 396990000
Deferred tax assets (net) 0
Other non-current assets 694190000
Total non-current assets 7953600000
2 Current assets
Inventories 1026470000
Current financial asset
Current investments 0
Trade receivables, current 737590000
Cash and cash equivalents 79330000
Bank balance other than cash and cash equivalents 5210000
Loans, current 0
Other current financial assets 4950000
Total current financial assets 827080000
Current tax assets (net) 0
Other current assets 99130000
Total current assets 1952680000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 9906280000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 106410000
Other equity 6417480000
Total equity attributable to owners of parent 6523890000
Non controlling interest
Total equity 6523890000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1130050000
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 123070000
Total non-current financial liabilities 1253120000
Provisions, non-current 0
Deferred tax liabilities (net) 57740000
Deferred government grants, Non-current 0
Other non-current liabilities 520040000
Total non-current liabilities 1830900000
Current liabilities
Current financial liabilities
Borrowings, current 1176910000
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 60810000
Total Trade payable 88790000
Other current financial liabilities 187420000
Total current financial liabilities 1453120000
Other current liabilities 65560000
Provisions, current 29720000
Current tax liabilities (Net) 3090000
Deferred government grants, Current 0
Total current liabilities 1551490000
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 3382390000
Total equity and liabilites 9906280000
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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of post-employment benefit obligations -820000 -1580000
Total Amount of items that will not be reclassified to profit and loss -820000 -1580000
2 Income tax relating to items that will not be reclassified to profit or loss -210000 -400000
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 0 0
5 Total Other comprehensive income -610000 -1180000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 578710000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 175240000
Adjustments for decrease (increase) in inventories 22910000
Adjustments for decrease (increase) in trade receivables, current -18660000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -48930000
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 -4260000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 700000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 540110000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 7140000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 8270000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 140000
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 75280000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 767300000
Net cash flows from (used in) operations 1346010000
Dividends received 0
Interest paid 0
Interest received -82160000
Income taxes paid (refund) 165980000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1097870000
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 1516510000
Proceeds from sales of investment property 240000
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 866050000
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 90320000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 40650000
Net cash flows from (used in) investing activities -519250000
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 655680000
Repayments of borrowings 585330000
Payments of lease liabilities 20000
Dividends paid 106340000
Interest paid 173600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -329960000
Net cash flows from (used in) financing activities -539570000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 39050000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -100000
Net increase (decrease) in cash and cash equivalents 38950000
Cash and cash equivalents cash flow statement at beginning of period 40380000
Cash and cash equivalents cash flow statement at end of period 79330000





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


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Tarsons Products Limited Mr. Sanjive Sehgal Chairman & Managing Director (Key Management Person) Remuneration Approved 21250000 4340000 9140000
2 Tarsons Products Limited Mr. Sanjive Sehgal Chairman & Managing Director (Key Management Person) Any other transaction Reimbursement of expenses Approved 120000 0 0
3 Tarsons Products Limited Mr. Aryan Sehgal Whole Time Director (Key Management Person) Remuneration Approved 18750000 3930000 8730000
4 Tarsons Products Limited Mr. Aryan Sehgal Whole Time Director (Key Management Person) Any other transaction Reimbursement of expenses Approved 440000 60000 260000
5 Tarsons Products Limited Mr. Viresh Oberai Independent Director (Key Management Person) Any other transaction Director Fees - 600000 300000 0
6 Tarsons Products Limited Mr. Girish Paman Vanvari Independent Director (Key Management Person) Any other transaction Director Fees - 600000 300000 0
7 Tarsons Products Limited Mrs. Sucharita Basu De Independent Director (Key Management Person) Any other transaction Director Fees - 600000 300000 0
8 Tarsons Products Limited Mr. Santosh Kumar Agarwal Chief Financial Officer & Company Secretary (Key Managerial Personnel) Remuneration Approved 4290000 3190000 1140000
9 Tarsons Products Limited Mr. Santosh Kumar Agarwal Chief Financial Officer & Company Secretary (Key Managerial Personnel) Any other transaction Reimbursement of expenses Approved 0 0 0
10 Tarsons Products Limited M/S. Tarsons Life Science Pte. Ltd. Wholly Owned Subsidiary Investment - 0 0 0
11 Tarsons Products Limited M/S. Tarsons Life Science Pte. Ltd. Wholly Owned Subsidiary Loan - 376090000 607980000 221580000
12 Tarsons Products Limited M/S. Tarsons Life Science Pte. Ltd. Wholly Owned Subsidiary Any other transaction SBLC Comission - 630000 0 180000
13 Tarsons Products Limited M/S. Tarsons Life Science Pte. Ltd. Wholly Owned Subsidiary Any other transaction Corporate Gurantee Given - 0 0 0
14 Tarsons Products Limited M/S. Tarsons Life Science Pte. Ltd. Wholly Owned Subsidiary Interest paid - 17290000 21050000 5620000
15 Tarsons Products Limited M/S. Tarsons Life Science Pte. Ltd. Wholly Owned Subsidiary Any other transaction Corporate Gurantee charges Receivable - 8500000 4380000 4330000
16 Tarsons Products Limited M/S. Tarsons Life Science Pte. Ltd. Wholly Owned Subsidiary Any other transaction Re-imbursement of Expenses - 0 180000 0
17 Tarsons Products Limited M/S. Nerbe plus GmbH & Co. KG Step down Subsidiary Sale of goods or services Approved 70000 0 70000
18 Tarsons Life Science Pte. Ltd. Nerbe plus GmbH & Co. KG Step down Subsidiary Investment - 0 660830000 652280000 Textual Information(1)
19 Tarsons Life Science Pte. Ltd. Nerbe plus GmbH & Co. KG Step down Subsidiary Loan - 0 337990000 333620000 Textual Information(2)
20 Tarsons Life Science Pte. Ltd. Nerbe plus GmbH & Co. KG Step down Subsidiary Interest received - 7980000 4640000 3560000
21 Tarsons Life Science Pte. Ltd. Nerbe R&D GmbH Step down Subsidiary Investment - 0 2340000 2310000 Textual Information(3)
22 Tarsons Products Limited Tarsons Life Science Pte. Ltd. Wholly Owned Subsidiary Any other transaction Standby Letter of Credit(SBLC) - 0 0 0
Total value of transaction during the reporting period 457210000



Text Block
Textual Information(1) Foreign Exchange Fluctuation
Textual Information(2) Foreign Exchange Fluctuation
Textual Information(3) Foreign Exchange Fluctuation