Integrated Filing — IndAS



General information about company
Scrip Code 533164
NSE Symbol TEXMOPIPES
MSEI Symbol NOTLISTED
ISIN INE141K01013
Name of company TEXMO PIPES AND 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 29-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 Single segment
Description of single segment The Company is primarily engaged in business of plastic products which constitute a single reportable segment in accordance with IND AS 108 Segment reporting
Start date and time of board meeting 29-May-2025   16:00:00
End date and time of board meeting 29-May-2025   18:55:00
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 985870000 3911957000
Other income 9982000 19871000
Total income 995852000 3931828000
2 Expenses
(a) Cost of materials consumed 598387000 2293381000
(b) Purchases of stock-in-trade 87142000 338637000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 8099000 96872000
(d) Employee benefit expense 77022000 269464000
(e) Finance costs 10501000 60732000
(f) Depreciation, depletion and amortisation expense 35046000 138030000
(f) Other Expenses
1 Other Expenses 148998000 561404000
Total other expenses 148998000 561404000
Total expenses 965195000 3758520000
3 Total profit before exceptional items and tax 30657000 173308000
4 Exceptional items 0 0
5 Total profit before tax 30657000 173308000
6 Tax expense
7 Current tax 15490000 55900000
8 Deferred tax -43390000 -62247000
9 Total tax expenses -27900000 -6347000
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 58557000 179655000
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 888000 12164000
16 Total profit (loss) for period 59445000 191819000
17 Other comprehensive income net of taxes 3102000 1252000
18 Total Comprehensive Income for the period 62547000 193071000
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 291950000 291950000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 748022000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.01 6.15
Diluted earnings (loss) per share from continuing operations 2.01 6.15
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 2.01 6.15
Diluted earnings (loss) per share from continuing and discontinued operations 2.01 6.15
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above Consolidated financial results for the Quarter and Year ended 31st March 2025 have been reviewed by the Audit Committee and taken on record by the Board of Directors of Texmo Pipes and Products Limited the Company in its meeting held on 29th May 2025. n2. The Statutory Auditors of the Company have carried out a Audit of the Consolidated financial results for the Quarter and Year ended on 31st March 2025. The Management has exercised necessary due diligence to ensure that such financial results provide a true and fair view of the affairs of the Company. n3. The Financial Results are prepared in accordance with Indian Accounting Standards Ind AS notified under section 133 of the Companies Act 2013 read together with the Companies Indian Accounting Standards Rules 2015 as amended. n4. The Company is primarily engaged in business of plastic products which constitute a single reportable segment in accordance with IND AS 108 Segment reporting. n5. The figures of March 31 2025 and March 31 2024 quarters are the balancing figures between audited figures in respect of the full financial year upto March 31 2025 and March 31 2024 and the unaudited published year to date figures upto December 31 2024 and December 31 2023 respectively being the date of the end of the third quarter of the financial year which were subjected to limited review. n6. The previous period figures have been regrouped reclassified wherever necessary to make them comparable with the current periods figures.



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 1336528000
Capital work-in-progress 7820000
Investment property 3844000
Goodwill 457000
Other intangible assets 81079000
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 5000
Trade receivables, non-current 6379000
Loans, non-current 0
Other non-current financial assets 26087000
Total non-current financial assets 32471000
Deferred tax assets (net) 0
Other non-current assets 138725000
Total non-current assets 1600924000
2 Current assets
Inventories 549482000
Current financial asset
Current investments 0
Trade receivables, current 799726000
Cash and cash equivalents 245064000
Bank balance other than cash and cash equivalents 60365000
Loans, current 0
Other current financial assets 0
Total current financial assets 1105155000
Current tax assets (net) 0
Other current assets 354168000
Total current assets 2008805000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3609729000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 291950000
Other equity 1869718000
Total equity attributable to owners of parent 2161668000
Non controlling interest -13114000
Total equity 2148554000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 293158000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 72071000
Total non-current financial liabilities 365229000
Provisions, non-current 0
Deferred tax liabilities (net) 94768000
Deferred government grants, Non-current 0
Other non-current liabilities 84991000
Total non-current liabilities 544988000
Current liabilities
Current financial liabilities
Borrowings, current 236268000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 46292000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 306293000
Total Trade payable 352585000
Other current financial liabilities 22210000
Total current financial liabilities 611063000
Other current liabilities 259023000
Provisions, current 36120000
Current tax liabilities (Net) 9981000
Deferred government grants, Current
Total current liabilities 916187000
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 1461175000
Total equity and liabilites 3609729000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) 1. The above results have been reviewed by the Audit Committee and taken on record by the Board of Directors in its meeting held on 29th May 2025 n2. The Statutory Auditors of the Company have carried out a Audit of the Result for the Quarter and Year ended on 31st March 2025. The Management has excercised necessary due diligence to ensure that such financial results provide a true and fair view of the affairs of the Company. n3. The Financial Results are prepared in accordance with Indian Accounting Standards Ind AS notified under section 133 of the Companies Act 2013 read together with the Companies Indian Accounting Standards Rules 2015 as amended. n4. The Company is primarily engaged in business of plastic products which constitute a single reportable segment in accordance with IND AS 108 Segment reporting. n5. The previous year figures have been regrouped reclassified wherever necessary to make them comparable with the current year figures.



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 4149000 1991000
2 Income tax effect on the above -1044000 -501000
Total Amount of items that will not be reclassified to profit and loss 3105000 1490000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange Difference on Translation of foreign operations -3000 -238000
Total Amount of items that will be reclassified to profit and loss -3000 -238000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 3102000 1252000



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 173308000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 50125000
Adjustments for decrease (increase) in inventories 153084000
Adjustments for decrease (increase) in trade receivables, current -160104000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -78039000
Adjustments for decrease (increase) in other non-current assets -257000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 17673000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -136846000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 75623000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 138031000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1635000
Adjustments for provisions, non-current 15561000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 10607000
Adjustments for unrealised foreign exchange losses gains 1991000
Adjustments for dividend income 0
Adjustments for interest income 14770000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 3216000
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) -238000
Other adjustments for non-cash items 12164000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 89456000
Net cash flows from (used in) operations 262764000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 59312000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 203452000
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 214816000
Purchase of property, plant and equipment 116140000
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 -92212000
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 14770000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 934000
Net cash flows from (used in) investing activities 22168000
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 9121000
Repayments of borrowings -91484000
Payments of lease liabilities 40138000
Dividends paid 0
Interest paid 50125000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 10342000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 235962000
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 235962000
Cash and cash equivalents cash flow statement at beginning of period 9102000
Cash and cash equivalents cash flow statement at end of period 245064000





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 Anil Kamal Garg and Company Yes 30-Sep-2026