INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol TECHERA
MSEI Symbol NOTLISTED
ISIN INE0JQS01019
Name of Company TECHERA ENGINEERING (INDIA) LIMITED
Type of company SME
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 11-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2025
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 Geographical
Description of single segment
Start date and time of board meeting 11-11-2025   11:00:00
End date and time of board meeting 11-11-2025   14:45:00
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


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 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 Revenue From Operations
Revenue from operations 2,430.12 2,430.12
Other income 6.84 6.84
Total Income 2,436.96 2,436.96
2 Expenses
(a) Cost of materials consumed 1,120.26 1,120.26
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (429.25) (429.25)
(d) Employee benefit expense 610.86 610.86
(e) Finance costs 128.35 128.35
(f) Depreciation and amortisation expense 118.71 118.71
(g) Other Expenses
1 Other Expenses 655.32 655.32
Total other expenses 655.32 655.32
Total expenses 2,204.25 2,204.25
3 Profit before exceptional and extraordinary items and tax 232.71 232.71
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 232.71 232.71
6 Extraordinary items 0.00 0.00
7 Profit before tax 232.71 232.71
8 Tax Expense
Current tax 0.00 0.00
Deferred tax 101.65 101.65
Total tax expenses 101.65 101.65
9 Net Profit Loss for the period from continuing operations 131.06 131.06
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 131.06 131.06
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period 131.06 131.06
17 Details of equity share capital
Paid-up equity share capital 1,652.09 1,652.09
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.79 0.79
Diluted earnings (loss) per share from continuing and discontinued operations 0.79 0.79
20 Debt equity ratio 0.48 0.48
21 Debt service coverage ratio 0.48 0.48
22 Interest service coverage ratio 3.35 3.35
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Notes to Consolidated Financial Results ended 30th September, 2025. The above results were reviewed and recommended by the Audit Committee, at its meeting held on November 11th, 2025 for approval by the Board and these results were approved and taken on record at the meeting of Board of Directors of the company held on that date and subjected to the limited review by the Statutory auditors. These financial results have been prepared in accordance with the recognition and measurement principles under Accounting Standards as prescribed under section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. As per MCA Notification dated 16th February, 2015, Companies whose shares are listed on the SME Exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the compulsory requirements of adoption of Ind AS for the preparation of Financial Statements. The figures for the Half year ended on 31st March, 2025 is the balancing figures between the audited figures in respect of the full financial year and year to date figures up to the first half of the relevant financial year. The entire proceeds realised from IPO has been utilised till September, 2025 in the following manner: - Sr No. Object as disclosed in the Offer Document Actual Utilised Amount (Rs. In Lakhs) 1 Funding capital expenditure for the purchase of new machinery 1447.94 2 Prepayment or repayment of a portion of certain outstanding borrowings availed by our Company 353.72 3 Funding working capital requirements of the Company 649.97 4 General Corporate purposes 526.06 The company operates in the areas of designing and manufacturing of tooling and automation systems for defense and aviation industry and general-purpose automation systems in the single geographical area i.e. India. Therefore, the disclosure requirements as per Accounting Standard 17- “Segment Reporting” is not applicable to the company. During the period under review, the company has changed the method of depreciation from Written down value to Straight Line Method for reflecting the pattern in which the asset’s future economic benefits are expected to be consumed by the entity. The method has changed to reflect the changed pattern. Such a change shall be accounted for as a change in an accounting estimate and hence During the year Depreciation is calculated using the straight-line method to allocate the cost of the assets, net of their residual values, over their estimated useful lives and the has been accounted Prospectively. Figures relating to corresponding/previous periods have been regrouped / reclassified wherever necessary to confirm to current period figures. The above financial results will be available on the website i.e. “www.techera.co.in” and the stock exchange “www.nseindia.com”.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

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
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 232.71
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 120.01
Adjustments for depreciation and amortisation expense 118.71
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
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 to profit (loss) 238.72
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (429.69)
Adjustments for decrease (increase) in trade receivables (585.18)
Adjustments for decrease (increase) in other current assets 817.22
Adjustments for increase (decrease) in trade payables 428.33
Adjustments for increase (decrease) in other current liabilities 88.69
Adjustments for provisions 6.21
Total adjustments for working capital 325.58
Total adjustments for reconcile profit (loss) 564.30
Net cash flows from (used in) operations 797.01
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 797.01
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 797.01
4 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 0.00
Other cash payments to acquire equity or debt instruments of other entities (146.78)
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 0.00
Purchase of property plant and equipment 1,503.72
Proceeds from sales of intangible assets 0.00
Purchase of intangible 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 8.34
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (1,348.60)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (1,348.60)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings (434.12)
Dividends paid 0.00
Interest paid 128.35
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 305.77
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 305.77
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (245.82)
6 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 (245.82)
Cash and cash equivalents cash flow statement at beginning of period 247.15
Cash and cash equivalents cash flow statement at end of period 1.33


Statement of Asset and Liabilities

Amount in (Lakhs)

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
Equity and liabilities
1 Shareholders' funds
Share capital 1,652.09
Reserves and surplus 3,463.36
Money received against share warrants 0.00
Total shareholders' funds 5,115.45
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest -181000
5 Non-current liabilities
Long-term borrowings 1,099.20
Deferred tax liabilities (net) 102.19
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 0.00
Long-term provisions 67.14
Total non-current liabilities 1,268.53
6 Current liabilities
Short-term borrowings 1,371.96
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 333.33
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 649.30
Total Trade payable 982.63
Other current liabilities 402.92
Short-term provisions 160.20
Total current liabilities 2,917.71
Total equity and liabilities 9,299.88
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 4,086.01
Producing properties 0.00
Intangible assets 30.99
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 451.94
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 4,568.94
ii Non-current investments 89.37
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 115.18
viii Other non-current assets 548.07
Total non-current assets 5,321.56
Current assets
Current investments 142.95
Inventories 1,081.10
Trade receivables 1,994.42
Cash and cash equivalents 1.33
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 755.73
Other current assets 2.79
Total current assets 3,978.32
Total assets 9,299.88
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
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 Manufacturing & Engineering 2,436.96 2,436.96
Total Segment Revenue 2,436.96 2,436.96
Less: Inter segment revenue
Revenue from operations 2,436.96 2,436.96
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manufacturing & Engineering 361.06 361.06
Total Profit before tax 361.06 361.06
i. Finance cost 128.35 128.35
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 232.71 232.71
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manufacturing & Engineering 9,299.88 9,299.88
2 Manufacturing & Engineering 9,299.88 9,299.88
Total Segment Asset 9,299.88 9,299.88
Un-allocable Assets 0.00 0.00
Net Segment Asset 9,299.88 9,299.88
4 Segment Liabilities
Segment Liabilities
1 Manufacturing & Engineering 9,299.88 9,299.88
2 Manufacturing & Engineering 9,299.88 9,299.88
Total Segment Liabilities 9,299.88 9,299.88
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 9,299.88 9,299.88
Disclosure of notes on segments