| Scrip code | 520056 |
|---|---|
| NSE Symbol | TVSHLTD |
| MSEI Symbol | NOTLISTED |
| ISIN | INE105A01035 |
| Name of company | TVS Holdings Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 28-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 10-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 28-10-2025 15:00:00 |
| End date and time of board meeting | 28-10-2025 16:12:00 |
| 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 | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 1,95,908.00 | 3,83,801.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (v) | Net gain on fair value changes | (2,868.00) | 364.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 12,01,512.00 | 22,30,068.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Other operating Revenue | 60,363.00 | 1,14,901.00 |
| Total other revenue from operations | 60,363.00 | 1,14,901.00 | |
| Total Revenue From Operations | 14,54,915.00 | 27,29,134.00 | |
| Other income | 1,288.00 | 2,433.00 | |
| Total income | 14,56,203.00 | 27,31,567.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 8,71,220.00 | 15,77,691.00 | |
| Purchases of stock-in-trade | 22,669.00 | 55,149.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | (20,579.00) | (9,671.00) | |
| Employee benefit expense | 1,18,416.00 | 2,32,853.00 | |
| Finance costs | 65,135.00 | 1,31,397.00 | |
| Depreciation, depletion and amortisation expense | 34,078.00 | 67,265.00 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 0.00 | 0.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 2,35,884.00 | 4,44,565.00 |
| Total other expenses | 2,35,884.00 | 4,44,565.00 | |
| Total expenses | 13,26,823.00 | 24,99,249.00 | |
| 3 | Total profit before exceptional items and tax | 1,29,380.00 | 2,32,318.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,29,380.00 | 2,32,318.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 41,575.00 | 76,339.00 |
| 9 | Deferred tax | (1,410.00) | (1,852.00) |
| 10 | Total tax expenses | 40,165.00 | 74,487.00 |
| 11 | Net Profit Loss for the period from continuing operations | 89,215.00 | 1,57,831.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | (1,207.00) | (2,287.00) |
| 15 | Total profit (loss) for period | 88,008.00 | 1,55,544.00 |
| 16 | Other comprehensive income net of taxes | 7,604.00 | 9,168.00 |
| 17 | Total Comprehensive Income for the period | 95,612.00 | 1,64,712.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 44,287.00 | 77,842.00 | |
| Total profit or loss, attributable to non-controlling interests | 43,721.00 | 77,702.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 47,987.00 | 82,258.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 47,625.00 | 82,454.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 1,012.00 | 1,012.00 | |
| Face value of equity share capital | 5 | 5 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 218.89 | 384.74 | |
| Diluted earnings per share from continuing operations | 218.89 | 384.74 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 218.89 | 384.74 | |
| Diluted earnings per share | 218.89 | 384.74 | |
| 23 | Debt equity ratio | 5.3200 | 5.3200 |
| 24 | Debt service coverage ratio | 0.0 | 0.0 |
| 25 | Interest service coverage ratio | 0.0 | 0.0 |
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Textual Information(1) | Refer notes to Financial results filed in pdf format with stock exchanges. |
|---|
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 2,32,318.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for decrease (increase) in inventories | (12,822.00) | |
| Adjustments for decrease (increase) in trade receivables, current | (42,654.00) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (34,136.00) | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | 22,065.00 | |
| Adjustments for other bank balances | 3,233.00 | |
| Adjustments for increase (decrease) in trade payables, current | 0.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 1,58,021.00 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | (15,604.00) | |
| Adjustments for depreciation and amortisation expense | 67,265.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 3,982.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 0.00 | |
| Adjustments for other financial liabilities, non-current | (22,137.00) | |
| Adjustments for unrealised foreign exchange losses gains | (2,320.00) | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 854.00 | |
| Adjustments for share-based payments | 1,532.00 | |
| Adjustments for fair value losses (gains) | (120.00) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (1,81,898.00) | |
| Other adjustments to reconcile profit (loss) | (1,446.00) | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (57,893.00) | |
| Net cash flows from (used in) operations | 1,74,425.00 | |
| Dividends received | 0.00 | |
| Interest paid | (13,703.00) | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 66,658.00 | |
| Other inflows (outflows) of cash | (573.00) | |
| Net cash flows from (used in) operating activities | 1,20,897.00 | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 2,620.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 11,508.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 8,482.00 | |
| Purchase of property, plant and equipment | 1,61,180.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 407.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 570.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | (1,61,423.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | (4,929.00) | |
| Payments of other equity instruments | (608.00) | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 1,03,027.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 10,747.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 13,586.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 84,231.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 43,705.00 | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | 43,705.00 | |
| Cash and cash equivalents cash flow statement at beginning of period | 4,70,703.00 | |
| Cash and cash equivalents cash flow statement at end of period | 5,14,408.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 5,14,408.00 | ||
| Bank Balance other than (a) above | 3,840.00 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 2,21,637.00 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 33,13,182.00 | ||
| Investments | 1,38,835.00 | ||
| Other Financial assets | 57,145.00 | ||
| Total Financial Assets | 42,49,047.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 2,54,480.00 | ||
| Current tax assets (Net) | 7,102.00 | ||
| Deferred tax Assets (Net) | 90,387.00 | ||
| Investment Property | 14,545.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 5,98,635.00 | ||
| Capital work-in-progress | 70,186.00 | ||
| Intangible assets under development | 93,738.00 | ||
| Goodwill | 43,990.00 | ||
| Other Intangible assets | 1,55,661.00 | ||
| Other non-financial assets (to be specified) | 2,49,804.00 | ||
| Total Non Financial Assets | 15,78,528.00 | ||
| Total assets | 58,27,575.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 1,012.00 | ||
| Other equity | 5,50,295.00 | ||
| Total equity attributable to owners of parent | 5,51,307.00 | ||
| Non controlling interest | 54062600000 | ||
| Total equity | 10,91,933.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 4,778.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 9,21,577.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 4,95,785.00 | |
| (d) | Borrowings (Other than Debt Securities) | 26,25,751.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 3,26,487.00 | |
| (g) | Other financial liabilities | 1,50,295.00 | |
| Total Financial Liabilities | 45,24,673.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 13,895.00 | |
| (b) | Provisions | 76,110.00 | |
| (C ) | Deferred tax liabilities (Net) | 30,048.00 | |
| (d) | Other non-financial liabilities | 90,916.00 | |
| Total Non Financial Liabilities | 2,10,969.00 | ||
| Total liabilities | 47,35,642.00 | ||
| Total equity and liabilites | 58,27,575.00 | ||
| Disclosure of notes on assets and liabilities | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | a) Automotive Vehicles & Parts | 12,26,099.00 | 22,81,542.00 |
| 2 | b) Financial Services | 2,35,292.00 | 4,59,318.00 |
| 3 | c) Others | 0.00 | 0.00 |
| Total Segment Revenue | 14,61,391.00 | 27,40,860.00 | |
| Less: Inter segment revenue | 5,188.00 | 9,293.00 | |
| Revenue from operations | 14,56,203.00 | 27,31,567.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | a) Automotive Vehicles & Parts | 1,03,449.00 | 1,84,697.00 |
| 2 | b) Financial Services | 43,379.00 | 82,843.00 |
| 3 | c) Others | 0.00 | 0.00 |
| Total Profit before tax | 1,46,828.00 | 2,67,540.00 | |
| i. Finance cost | 17,448.00 | 35,222.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 1,207.00 | 2,287.00 | |
| Profit before tax | 1,28,173.00 | 2,30,031.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | a) Automotive Vehicles & Parts | 18,47,559.00 | 18,47,559.00 |
| 2 | b) Financial Services | 39,80,016.00 | 39,80,016.00 |
| 3 | c) Others | 0.00 | 0.00 |
| Total Segment Asset | 58,27,575.00 | 58,27,575.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 58,27,575.00 | 58,27,575.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | a) Automotive Vehicles & Parts | 14,36,245.00 | 14,36,245.00 |
| 2 | b) Financial Services | 32,99,397.00 | 32,99,397.00 |
| 3 | c) Others | 0.00 | 0.00 |
| Total Segment Liabilities | 47,35,642.00 | 47,35,642.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 47,35,642.00 | 47,35,642.00 | |
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | Items that will not be reclassified to profit or loss | 95100000 | -305900000 |
| Total Amount of items that will not be reclassified to profit and loss | 95100000 | -305900000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 249.00 | (718.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | 682400000 | 1120900000 |
| Total Amount of items that will be reclassified to profit and loss | 682400000 | 1120900000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (78.00) | (300.00) |
| 5 | Total Other comprehensive income | 7,604.00 | 9,168.00 |