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 25-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment FMCG
Start date and time of board meeting 25-05-2026   15:00:00
End date and time of board meeting 25-05-2026   16:00:00
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


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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 1,616.44 2,852.71
Other income 1.07 1.15
Total Income 1,617.51 2,853.86
2 Expenses
(a) Cost of materials consumed 1,022.04 2,033.90
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 118.60 (20.62)
(d) Employee benefit expense 145.04 253.34
(e) Finance costs 39.76 68.68
(f) Depreciation and amortisation expense 144.48 273.56
(g) Other Expenses
1 Manufacturing Expenses 84.94 161.55
2 Marketing and Selling Expenses 89.05 164.16
3 Other Expenses 44.05 88.84
Total other expenses 218.04 414.55
Total expenses 1,687.96 3,023.41
3 Profit before exceptional and extraordinary items and tax (70.45) (169.55)
4 Exceptional items 0.00 (0.21)
5 Profit before extraordinary items and tax (70.45) (169.76)
6 Extraordinary items 0.00 0.00
7 Profit before tax (70.45) (169.76)
8 Tax Expense
Current tax 4.74 4.78
Deferred tax (6.33) (6.33)
Total tax expenses (1.59) (1.55)
9 Net Profit Loss for the period from continuing operations (68.86) (168.21)
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 (68.86) (168.21)
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 (68.86) (168.21)
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 623.84
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.6 3.92
Diluted earnings (loss) per share from continuing and discontinued operations 1.6 3.91
20 Debt equity ratio 1.0900 1.0900
21 Debt service coverage ratio 1.2900 1.0600
22 Interest service coverage ratio 2.8600 2.5100
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1 The above Audited Financial Results of the Company for the Half Year and Year ended 31st March, 2026 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 Audited Results of the Company for the half year and year ended 31st March, 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on 25th May, 2026. The statutory auditors have expressed an unmodified audit opinion on the financial results. 3 The figures for the Half Year ended on March 31, 2025, are the balancing figures between the audited figures in respect of the full Financial Year ended March 31, 2026, and the published unaudited figures of the Half Year ended September 30, 2025, which were subjected to limited review report. 4 The financial results included the results of the subsidiary, Tapi Wellness Private Limited. 5 Previous period figures have been regrouped/re-classified wherever necessary. 6 There are no Investors Complaints pending as on 31st March, 2026. 7 The Company has not adopted the Indian Accounting Standards (IND AS) in terms of Exemptions available to the Companies Listed with SME Exchange. 8 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. 9 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.


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 31-03-2026
C Whether results are audited or unaudited Audited
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 (169.76)
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 68.68
Adjustments for depreciation and amortisation expense 273.56
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 5.86
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) 348.31
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (111.28)
Adjustments for decrease (increase) in trade receivables (49.22)
Adjustments for decrease (increase) in other current assets (135.55)
Adjustments for increase (decrease) in trade payables 87.96
Adjustments for increase (decrease) in other current liabilities (10.63)
Adjustments for provisions 8.11
Total adjustments for working capital (210.61)
Total adjustments for reconcile profit (loss) 137.70
Net cash flows from (used in) operations (32.06)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 4.78
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (36.84)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (36.84)
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 (0.07)
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 8.90
Purchase of property plant and equipment 408.04
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 (399.21)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (399.21)
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 597.80
Repayments of borrowings 103.99
Dividends paid 0.00
Interest paid 68.68
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 436.13
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 436.13
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 0.08
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 0.08
Cash and cash equivalents cash flow statement at beginning of period 5.47
Cash and cash equivalents cash flow statement at end of period 5.55


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 430.05
Reserves and surplus 623.84
Money received against share warrants 0.00
Total shareholders' funds 1,053.89
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 570.03
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
1 Other Non Current Liabilities 50.68
Total of Other long-term liabilities 50.68
Long-term provisions 0.00
Total non-current liabilities 620.71
6 Current liabilities
Short-term borrowings 562.75
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 303.42
Total Trade payable 303.42
Other current liabilities
1 Other Current Liabilities 50.65
Total of Other long-term liabilities 50.65
Short-term provisions 14.74
Total current liabilities 931.56
Total equity and liabilities 2,606.36
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 1,689.08
Producing properties 0.00
Intangible assets 0.25
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 143.00
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 1,832.33
ii Non-current investments 1.18
v Deferred tax assets (net) 7.67
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
Other non-current assets
Total of Other non-current assets
Total non-current assets 1,841.18
Current assets
Current investments 0.00
Inventories 317.92
Trade receivables 191.87
Cash and cash equivalents 5.55
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 0.00
Other current assets
1 Other Current Assets 249.84
Total of Other current assets 249.84
Total current assets 765.18
Total assets 2,606.36
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1)


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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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




Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 Yes
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 Kansariwala & Chevli Yes 31-03-2029