INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol TAPIFRUIT
MSEI Symbol NOTLISTED
ISIN INE0M7001010
Name of Company TAPI FRUIT PROCESSING 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 12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-11-2025
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 Single segment
Description of single segment FMCG
Start date and time of board meeting 12-11-2025   15:30:00
End date and time of board meeting 12-11-2025   16:30:00
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 1,236.27 1,236.27
Other income 0.08 0.08
Total Income 1,236.35 1,236.35
2 Expenses
(a) Cost of materials consumed 1,011.86 1,011.86
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (139.22) (139.22)
(d) Employee benefit expense 108.30 108.30
(e) Finance costs 28.92 28.92
(f) Depreciation and amortisation expense 129.08 129.08
(g) Other Expenses
1 Manufacturing Expense 76.61 76.61
2 Marketing and Selling Expense 75.11 75.11
3 Other Expense 44.80 44.80
Total other expenses 196.52 196.52
Total expenses 1,335.46 1,335.46
3 Profit before exceptional and extraordinary items and tax (99.11) (99.11)
4 Exceptional items (0.21) (0.21)
5 Profit before extraordinary items and tax (99.32) (99.32)
6 Extraordinary items 0.00 0.00
7 Profit before tax (99.32) (99.32)
8 Tax Expense
Current tax 0.04 0.04
Deferred tax 0.00 0.00
Total tax expenses 0.04 0.04
9 Net Profit Loss for the period from continuing operations (99.36) (99.36)
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 (99.36) (99.36)
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 (99.36) (99.36)
17 Details of equity share capital
Paid-up equity share capital 430.05 430.05
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 -2.32 -2.32
Diluted earnings (loss) per share from continuing and discontinued operations -2.31 -2.31
20 Debt equity ratio 0.65 0.65
21 Debt service coverage ratio 0.78 0.78
22 Interest service coverage ratio 2.03 2.03
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The above Unaudited Financial Results of the Company for the Half year ended 30th September, 2025 have been prepared in accordance with the recognition and measurement principles laid down in applicable Accounting Standards (AS) as prescribed under the Companies Act, 2013, as amended, read with relevant rules thereunder and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. 2. The above Unaudited Results of the Company for the half year ended 30th September, 2025 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on 12th November, 2025. The statutory auditors have expressed an unmodified audit opinion on the financial results. 3. The financial results incuded the results of the subsidiary, Tapi Wellness Private Limited. 4. Previous period figures have been regrouped/re-classified wherever necessary. 5. There are no Investors Complaints pending as on 30th September, 2025. 6. The Company has not adopted the Indian Accounting Standards (IND AS) in terms of Exemptions available to the Companies Listed with SME Exchange. 7. The above Cash flow statement has been prepared under the Indirect Method as set out in Accounting Standard-3, Cash Flow Statements issued under the Companies (Accounting Standard) Rules, 2006. 8. The Company is engaged in the Business of Manufacturing of Jam and Jelly Base Product. All the product of the company are falling under only one reportable segment i.e. FMCG. Hence, there is no separate reporting segment in terms of Accounting Standard 17. 9. The Nomination and Remuneration Committee of the board of director in their meeting held on August 04, 2025 allotted 27500 equity shares of Rs. 10/- each at Rs. 40.00/- each upon exercise of ESOP under Tapi Fruit Processing Limited - Employee Stock Option Plan 2023”.


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 (99.32)
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 28.92
Adjustments for depreciation and amortisation expense 129.08
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 5.87
Other adjustments for which cash effects are investing or financing cash flow 0.21
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) 164.08
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (190.08)
Adjustments for decrease (increase) in trade receivables (77.87)
Adjustments for decrease (increase) in other current assets (45.77)
Adjustments for increase (decrease) in trade payables 372.64
Adjustments for increase (decrease) in other current liabilities 6.89
Adjustments for provisions 14.65
Total adjustments for working capital 80.46
Total adjustments for reconcile profit (loss) 244.54
Net cash flows from (used in) operations 145.22
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.04
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 145.18
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 145.18
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 0.04
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 8.90
Purchase of property plant and equipment 201.88
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 0.00
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 (193.02)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (193.02)
Cash flows from used in financing activities
Proceeds from issuing shares 11.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 123.53
Repayments of borrowings 56.39
Dividends paid 0.00
Interest paid 28.92
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 49.22
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 49.22
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1.38
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 1.38
Cash and cash equivalents cash flow statement at beginning of period 5.47
Cash and cash equivalents cash flow statement at end of period 6.85


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 430.05
Reserves and surplus 692.69
Money received against share warrants 0.00
Total shareholders' funds 1,122.74
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 20000
5 Non-current liabilities
Long-term borrowings 448.83
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 40.12
Long-term provisions 0.00
Total non-current liabilities 488.95
6 Current liabilities
Short-term borrowings 267.93
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 588.10
Total Trade payable 588.10
Other current liabilities 67.89
Short-term provisions 21.48
Total current liabilities 945.40
Total equity and liabilities 2,557.29
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 1,678.17
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 92.48
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 1,770.65
ii Non-current investments 1.14
v Deferred tax assets (net) 1.35
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
viii Other non-current assets 0.00
Total non-current assets 1,773.14
Current assets
Current investments 0.00
Inventories 396.72
Trade receivables 220.52
Cash and cash equivalents 6.85
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 0.00
Other current assets 160.06
Total current assets 784.15
Total assets 2,557.29
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)
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments