| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 28-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 16-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Half Yearly |
| Reporting Quarter | Half yearly |
| 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 | |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 28-10-2026 15:30:00 |
| End date and time of board meeting | 28-10-2026 16:45:00 |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | 4,52,166.00 | 4,52,166.00 |
| (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 | 24,403.00 | 24,403.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 31,14,133.00 | 31,14,133.00 |
| (ix) | Other revenue from operations | ||
| 1 | Other operating revenue | 1,35,169.00 | 1,35,169.00 |
| Total other revenue from operations | 1,35,169.00 | 1,35,169.00 | |
| Total Revenue From Operations | 37,25,871.00 | 37,25,871.00 | |
| Other income | 8,102.00 | 8,102.00 | |
| Total income | 37,33,973.00 | 37,33,973.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 22,95,703.00 | 22,95,703.00 | |
| Purchases of stock-in-trade | 44,472.00 | 44,472.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | (19,510.00) | (19,510.00) | |
| Employee benefit expense | 3,11,518.00 | 3,11,518.00 | |
| Finance costs | 1,47,117.00 | 1,47,117.00 | |
| Depreciation, depletion and amortisation expense | 75,374.00 | 75,374.00 | |
| 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 | ||
| Total other expenses | 5,09,012.00 | 5,09,012.00 | |
| Total expenses | 33,63,686.00 | 33,63,686.00 | |
| 3 | Total profit before exceptional items and tax | 3,70,287.00 | 3,70,287.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 3,70,287.00 | 3,70,287.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 1,21,738.00 | 1,21,738.00 |
| 9 | Deferred tax | 807.00 | 807.00 |
| 10 | Total tax expenses | 1,22,545.00 | 1,22,545.00 |
| 11 | Net Profit Loss for the period from continuing operations | 2,47,742.00 | 2,47,742.00 |
| 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 | (1,816.00) | (1,816.00) |
| 15 | Total profit (loss) for period | 2,45,926.00 | 2,45,926.00 |
| 16 | Other comprehensive income net of taxes | 934.00 | 934.00 |
| 17 | Total Comprehensive Income for the period | 2,46,860.00 | 2,46,860.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1,24,504.00 | 1,24,504.00 | |
| Total profit or loss, attributable to non-controlling interests | 1,21,422.00 | 1,21,422.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 1,24,869.00 | 1,24,869.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1,21,991.00 | 1,21,991.00 | |
| 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 | 615.38 | 615.38 | |
| Diluted earnings per share from continuing operations | 615.38 | 615.38 | |
| 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 | 615.38 | 615.38 | |
| Diluted earnings per share | 615.38 | 615.38 | |
| 23 | Debt equity ratio | 5.8100 | 5.8100 |
| 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 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 |
| 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 | ||
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for decrease (increase) in inventories | (57,144.00) | |
| Adjustments for decrease (increase) in trade receivables, current | (45,380.00) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (76,987.00) | |
| Adjustments for decrease (increase) in other non-current assets | (2,023.00) | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | 54,229.00 | |
| Adjustments for other bank balances | 2,815.00 | |
| Adjustments for increase (decrease) in trade payables, current | 2,37,515.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | (4,008.00) | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 75,374.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | (2,755.00) | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | (48,296.00) | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 1,794.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 3,466.00 | |
| Adjustments for share-based payments | 559.00 | |
| Adjustments for fair value losses (gains) | (15,909.00) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (4,54,568.00) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | (4,598.00) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (3,42,848.00) | |
| Net cash flows from (used in) operations | 27,439.00 | |
| Dividends received | 0.00 | |
| Interest paid | (20,533.00) | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 87,217.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (39,245.00) | |
| 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 | 2,510.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 1,60,614.00 | |
| 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 | 4,029.00 | |
| Purchase of property, plant and equipment | 2,33,562.00 | |
| Proceeds from sales of investment property | 158.00 | |
| Purchase of investment property | 0.00 | |
| 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 | 2,847.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (1,60,000.00) | |
| Net cash flows from (used in) investing activities | (5,44,632.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | (25,738.00) | |
| 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 | 0.00 | |
| Payments of other equity instruments | (146.00) | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 8,50,234.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 5,757.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 29,663.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 7,89,222.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 2,05,345.00 | |
| 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 | 2,05,345.00 | |
| Cash and cash equivalents cash flow statement at beginning of period | 4,62,138.00 | |
| Cash and cash equivalents cash flow statement at end of period | 6,67,483.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | ||
| Date of end of reporting period | 30-09-2026 | ||
| Whether results are audited or unaudited | |||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 6,67,483.00 | ||
| Bank Balance other than (a) above | 1,62,448.00 | ||
| Derivative financial instruments | |||
| Receivables | |||
| (I) Trade Receivables | 3,12,719.00 | ||
| (II) Other Receivables | |||
| Loans | 40,68,830.00 | ||
| Investments | 2,97,057.00 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 96,705.00 | |
| Total of Other Financial assets | 96,705.00 | ||
| Total Financial Assets | 56,05,242.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 3,03,064.00 | ||
| Current tax assets (Net) | 4,753.00 | ||
| Deferred tax Assets (Net) | 1,00,085.00 | ||
| Investment Property | 14,407.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 7,28,539.00 | ||
| Capital work-in-progress | 1,36,778.00 | ||
| Intangible assets under development | 1,09,716.00 | ||
| Goodwill | 43,990.00 | ||
| Other Intangible assets | 1,94,545.00 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 4,58,279.00 | |
| Total of Other non-financial assets | 4,58,279.00 | ||
| Total Non Financial Assets | 20,94,156.00 | ||
| Total assets | 76,99,398.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 1,012.00 | ||
| Other equity | 6,68,691.00 | ||
| Total equity attributable to owners of parent | 6,69,703.00 | ||
| Non controlling interest | 74810500000 | ||
| Total equity | 14,17,808.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | ||
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 19,674.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 12,15,514.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | |||
| (C ) | Debt Securities | 5,00,868.00 | |
| (d) | Borrowings (Other than Debt Securities) | 38,81,931.00 | |
| (e) | Deposits | ||
| (f) | Subordinated Liabilities | 1,72,540.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 2,13,389.00 | |
| Total of Other financial liabilities | 2,13,389.00 | ||
| Total Financial Liabilities | 60,03,916.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 41,686.00 | |
| (b) | Provisions | 83,490.00 | |
| (C ) | Deferred tax liabilities (Net) | 39,262.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 1,13,236.00 | |
| Total of Other non-financial liabilities | 1,13,236.00 | ||
| Total Non Financial Liabilities | 2,77,674.00 | ||
| Total liabilities | 62,81,590.00 | ||
| Total equity and liabilites | 76,99,398.00 | ||
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | 31,92,896.00 | 5,60,336.00 |
| Total Segment Revenue | 37,53,232.00 | 37,53,232.00 | |
| Less: Inter segment revenue | 19,259.00 | 19,259.00 | |
| Revenue from operations | 37,33,973.00 | 37,33,973.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | a) Automotive | 2,88,539.00 | 1,07,119.00 |
| Total Profit before tax | 3,95,658.00 | 3,95,658.00 | |
| i. Finance cost | 25,371.00 | 25,371.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 1,816.00 | 1,816.00 | |
| Profit before tax | 3,68,471.00 | 3,68,471.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | a) Automotive | 23,58,557.00 | 23,58,557.00 |
| 2 | b) Financial | 53,40,841.00 | 53,40,841.00 |
| 3 | c) Others | 0.00 | 0.00 |
| Total Segment Asset | 76,99,398.00 | 76,99,398.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 76,99,398.00 | 76,99,398.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | a) Automotive | 21,14,240.00 | 21,14,240.00 |
| 2 | b) Financial | 41,67,350.00 | 41,67,350.00 |
| 3 | c) Others | 0.00 | 0.00 |
| Total Segment Liabilities | 62,81,590.00 | 62,81,590.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 62,81,590.00 | 62,81,590.00 | |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | ||
| 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 | 569.00 | 569.00 |
| 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 | (1,503.00) | (1,503.00) |
| 5 | Total Other comprehensive income | 934.00 | 934.00 |