Integrated Filing — IndAS



General information about company
Scrip Code 544254
NSE Symbol TOLINS
MSEI Symbol NOTLISTED
ISIN INE0RWQ01014
Name of company TOLINS TYRES 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   18:20:00
End date and time of board meeting 28-May-2025   22:00:00
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 695290000 2924480000
Other income 11740000 25550000
Total income 707030000 2950030000
2 Expenses
(a) Cost of materials consumed 928840000 2550030000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -447560000 -441840000
(d) Employee benefit expense 45560000 132900000
(e) Finance costs 8100000 58280000
(f) Depreciation, depletion and amortisation expense 9290000 31390000
(f) Other Expenses
1 Other expenses 32780000 125780000
Total other expenses 32780000 125780000
Total expenses 577010000 2456540000
3 Total profit before exceptional items and tax 130020000 493490000
4 Exceptional items 0 0
5 Total profit before tax 130020000 493490000
6 Tax expense
7 Current tax 40740000 105100000
8 Deferred tax -3510000 1570000
9 Total tax expenses 37230000 106670000
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 92790000 386820000
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 92790000 386820000
17 Other comprehensive income net of taxes -1700000 -2050000
18 Total Comprehensive Income for the period 91090000 384770000
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 92790000 386820000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 91090000 384770000
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 197540000 197540000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.56 10.81
Diluted earnings (loss) per share from continuing operations 2.56 10.81
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 2.56 10.81
Diluted earnings (loss) per share from continuing and discontinued operations 2.56 10.81
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 312070000
Capital work-in-progress 102610000
Investment property 380000
Goodwill 208070000
Other intangible assets 280000
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 10880000
Total non-current financial assets 10880000
Deferred tax assets (net) 0
Other non-current assets 5110000
Total non-current assets 639400000
2 Current assets
Inventories 1393540000
Current financial asset
Current investments 0
Trade receivables, current 1026650000
Cash and cash equivalents 281930000
Bank balance other than cash and cash equivalents 273620000
Loans, current 0
Other current financial assets 82390000
Total current financial assets 1664590000
Current tax assets (net) 0
Other current assets 0
Total current assets 3058130000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3697530000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 197540000
Other equity 3046710000
Total equity attributable to owners of parent 3244250000
Non controlling interest 0
Total equity 3244250000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 7110000
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 7110000
Provisions, non-current 2270000
Deferred tax liabilities (net) 5040000
Deferred government grants, Non-current 0
Other non-current liabilities 100000
Total non-current liabilities 14520000
Current liabilities
Current financial liabilities
Borrowings, current 160330000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1590000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 146740000
Total Trade payable 148330000
Other current financial liabilities 7900000
Total current financial liabilities 316560000
Other current liabilities 45050000
Provisions, current 40940000
Current tax liabilities (Net) 36210000
Deferred government grants, Current 0
Total current liabilities 438760000
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 453280000
Total equity and liabilites 3697530000
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 540890000 2448640000
2 UAE 154900000 475840000
Total Segment Revenue 695790000 2924480000
Less: Inter segment revenue 0 0
Revenue from operations 695790000 2924480000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 127310000 449480000
2 UAE 10820000 102290000
Total Profit before tax 138130000 551770000
i. Finance cost 8100000 8100000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 130030000 493490000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 3378200000 3378200000
2 UAE 319330000 319330000
Total Segment Asset 3697530000 3697530000
Un-allocable Assets 0 0
Net Segment Asset 3697530000 3697530000
4 Segment Liabilities
Segment Liabilities
1 India 410600000 410600000
2 UAE 42680000 42680000
Total Segment Liabilities 453280000 453280000
Un-allocable Liabilities 0 0
Net Segment Liabilities 453280000 453280000
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 -340000 -380000
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 2040000 2430000
5 Total Other comprehensive income -1700000 -2050000



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 493490000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 58280000
Adjustments for decrease (increase) in inventories -555110000
Adjustments for decrease (increase) in trade receivables, current -328730000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 23280000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -790000
Adjustments for other financial assets, current -8370000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -67370000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -42590000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 31390000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 21380000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current -118140000
Adjustments for unrealised foreign exchange losses gains 120000
Adjustments for dividend income 0
Adjustments for interest income 21160000
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) -1007810000
Net cash flows from (used in) operations -514320000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 117630000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -631950000
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 48890000
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 255700000
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 21160000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -283430000
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 44250000
Proceeds from issuing other equity instruments 1811150000
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 0
Repayments of borrowings 604900000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 58280000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -3540000
Net cash flows from (used in) financing activities 1188680000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 273300000
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 273300000
Cash and cash equivalents cash flow statement at beginning of period 8640000
Cash and cash equivalents cash flow statement at end of period 281940000





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 Krishnan Retna & Associates Yes 30-Apr-2026