INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol TRANSWIND
MSEI Symbol NOTLISTED
ISIN INE792X01016
Name of Company TRANSWIND INFRASTRUCTURES 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 13-11-2025
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 Standalone
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 Civil Construction
Start date and time of board meeting 13-11-2025   14:30:00
End date and time of board meeting 13-11-2025   15:00:00
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
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 13-11-2025
Indicate Company website link for updated RPT policy of the Company https://transwind.in/investors/policies/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
As on Date 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 Standalone Standalone
1 Revenue From Operations
Revenue from operations 1,139.19 1,139.19
Other income 27.58 27.58
Total Income 1,166.77 1,166.77
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 39.44 39.44
(d) Employee benefit expense 90.64 90.64
(e) Finance costs 18.11 18.11
(f) Depreciation and amortisation expense 11.44 11.44
(g) Other Expenses
1 Other Expenses 30.74 30.74
2 Construction and Project Expenses 889.65 889.65
Total other expenses 920.39 920.39
Total expenses 1,080.02 1,080.02
3 Profit before exceptional and extraordinary items and tax 86.75 86.75
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 86.75 86.75
6 Extraordinary items 0.00 0.00
7 Profit before tax 86.75 86.75
8 Tax Expense
Current tax 20.86 20.86
Deferred tax 9.24 9.24
Total tax expenses 30.10 30.10
9 Net Profit Loss for the period from continuing operations 56.65 56.65
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 56.65 56.65
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 56.65 56.65
17 Details of equity share capital
Paid-up equity share capital 668.90 668.90
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 0.85 0.85
Diluted earnings (loss) per share from continuing and discontinued operations 0.85 0.85
20 Debt equity ratio 0.02 0.02
21 Debt service coverage ratio 5.05 5.05
22 Interest service coverage ratio 7.36 7.36
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1.The above results have been receiwed by the Audit Committee and Subsequently approved by the Board of Directors on 13th November, 2025. 2.The figures have been regrouped/ rearranged wherever necessary to make them comparable with the current period figures. 3.The Company is operating only in one segment - construction, hence the results are reported under one segment as per the Accounting Standard -17. 4.As per MCA Notification dated 16th February, 2015 Companies whose Shares are listed on SME exchange as referred to in Chapter XB of SEBl (Issue of Capital and Disclosure Requirements) Regulation, 2009, are exempted from the compulsory requirement of adoption of IND-AS. 5.Earning per Equity Share (EPS) is calculated on the weighted average of share capital received by the company. 6.The Company is not having any subsidiary or holding company. 7.Pursuant to the approval of the shareholders at the Annual General Meeting held on 29th September, 2025, 9,60,000 equity shares of Rs.10/- each at a premium of Rs. 7/- have been issued on a preferential basis to the promoter group. Subsequent to the said approval, the Company has received in-principle approval from NSE and has completed the allotment of these shares on 31st October, 2025 in favour of the following members of the promoter group: Mr. M. C. Pandey, Ms. S. M. Pandey and Mr. N. M. Pandey. 8.Statement of standalone assets & liabilites and cash flow statement as on Septermber 30, 2025 is enclosed herewith.


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 Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 86.75
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs (8.87)
Adjustments for depreciation and amortisation expense 11.44
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) 2.57
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 50.15
Adjustments for decrease (increase) in trade receivables (337.24)
Adjustments for decrease (increase) in other current assets (66.91)
Adjustments for increase (decrease) in trade payables 351.69
Adjustments for increase (decrease) in other current liabilities (7.28)
Adjustments for provisions 95.89
Total adjustments for working capital 86.30
Total adjustments for reconcile profit (loss) 88.87
Net cash flows from (used in) operations 175.62
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 20.86
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 154.76
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 154.76
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 0.00
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 0.00
Purchase of property plant and equipment 4.50
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties (17.49)
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 26.98
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (68.97)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (29.00)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (29.00)
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 11.76
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (18.11)
Net cash flows from (used in) financing activities before extraordinary items (29.87)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (29.87)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 95.89
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 95.89
Cash and cash equivalents cash flow statement at beginning of period 0.00
Cash and cash equivalents cash flow statement at end of period 95.89


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 Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 668.90
Reserves and surplus 1,031.40
Money received against share warrants
Total shareholders' funds 1,700.30
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 26.30
Deferred tax liabilities (net) 6.14
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 8.66
Total non-current liabilities 41.10
6 Current liabilities
Short-term borrowings 578.85
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 1,236.65
Total Trade payable 1,236.65
Other current liabilities 141.59
Short-term provisions 0.40
Total current liabilities 1,957.49
Total equity and liabilities 3,698.89
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 157.71
Producing properties
Intangible assets 0.00
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 157.71
ii Non-current investments 64.13
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 232.41
viii Other non-current assets 902.03
Total non-current assets 1,356.28
Current assets
Current investments 0.00
Inventories 726.11
Trade receivables 669.06
Cash and cash equivalents 142.84
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 474.79
Other current assets 329.81
Total current assets 2,342.61
Total assets 3,698.89
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 Standalone Standalone
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




Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 No
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 Gattani & Associates Yes 30-11-2027


Signatory Details

Name of signatory
Designation of person
Place
Date