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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-05-2026
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 Geographical
Description of single segment
Start date and time of board meeting 30-05-2026   11:00:00
End date and time of board meeting 30-05-2026   13:45:00
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 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 2,419.65 4,849.78
Other income 25.80 32.64
Total Income 2,445.45 4,882.42
2 Expenses
(a) Cost of materials consumed 1,055.85 2,176.11
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (407.10) (836.34)
(d) Employee benefit expense 728.05 1,338.91
(e) Finance costs 165.31 293.66
(f) Depreciation and amortisation expense 167.49 286.19
(g) Other Expenses
1 Other Expenses 684.36 1,339.68
Total other expenses 684.36 1,339.68
Total expenses 2,393.96 4,598.21
3 Profit before exceptional and extraordinary items and tax 51.49 284.21
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 51.49 284.21
6 Extraordinary items 87.57 87.57
7 Profit before tax 139.06 371.78
8 Tax Expense
Current tax 0.00 0.00
Deferred tax (6.72) 94.94
Total tax expenses (6.72) 94.94
9 Net Profit Loss for the period from continuing operations 145.78 276.84
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 145.78 276.84
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 145.78 276.84
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 0.00
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.88 1.68
Diluted earnings (loss) per share from continuing and discontinued operations 0.88 1.68
20 Debt equity ratio 0.6100 0.6100
21 Debt service coverage ratio 1.3900 1.2100
22 Interest service coverage ratio 1.9600 2.500
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1 The figures for the Half year ended on 31st March, 2025 and 31st March, 2026 are 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, which were unaudited published figures for half year ended 30th September, 2024 and 30th September, 2025. 2 The above consolidated results were audited and recommended by the Audit Committee, at its meeting held on 30th May, 2026 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. The Statutory Auditors of Techera Engineering (India) Limited (the Company) have conducted audit of these results in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time and have issued an unmodified audit opinion. 3 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. 4 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. 5 The consolidated financial results include the results of following: - Sr. No. Name of Entity Relationship 1 Kalbhorz Electric Private Limited Associate – Till 8th Dec, 2025 2 Techera Design Centre Private Limited Subsidiary The above results are consolidated in accordance with the provisions of Accounting Standard – 21 “Consolidated Financial Statements” and Accounting Standard – 23 “Accounting for Investments in associate’s in consolidated financial Statements” as prescribed by MCA. 6 The Company operates primarily in one business segment, which is Manufaturing. All of the Company's operations and activities are managed as a single reportable segment by the in a manner consistent with internal reporting. Consequently, no separate segment disclosures are required or provided as per Accounting Standard 17 - “Segment Reporting”. 7 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. 8 Figures relating to corresponding/previous periods have been regrouped / reclassified wherever necessary to confirm to current period figures.


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 284.21
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 268.14
Adjustments for depreciation and amortisation expense 286.19
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 2.62
Total adjustments to profit (loss) 556.95
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (840.84)
Adjustments for decrease (increase) in trade receivables (959.04)
Adjustments for decrease (increase) in other current assets 1,059.26
Adjustments for increase (decrease) in trade payables 173.53
Adjustments for increase (decrease) in other current liabilities 435.73
Adjustments for provisions (124.64)
Total adjustments for working capital (256.00)
Total adjustments for reconcile profit (loss) 300.95
Net cash flows from (used in) operations 585.16
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (1.57)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 586.73
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 586.73
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 325.28
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 2,079.33
Proceeds from sales of intangible assets 4.98
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 25.52
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 (1,723.55)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (1,723.55)
Cash flows from used in financing activities
Proceeds from issuing shares 0.49
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 (1,184.61)
Dividends paid 0.00
Interest paid 293.66
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 891.44
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 891.44
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (245.38)
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 (245.38)
Cash and cash equivalents cash flow statement at beginning of period 247.15
Cash and cash equivalents cash flow statement at end of period 1.77


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 1,652.09
Reserves and surplus 3,607.76
Money received against share warrants 0.00
Total shareholders' funds 5,259.85
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 1,606.25
Deferred tax liabilities (net) 97.05
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 71.68
Total non-current liabilities 1,774.98
6 Current liabilities
Short-term borrowings 1,615.49
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 243.98
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 480.23
Total Trade payable 724.21
Other current liabilities
1 Other current liabilities 753.57
Total of Other long-term liabilities 753.57
Short-term provisions 24.72
Total current liabilities 3,117.99
Total equity and liabilities 10,152.82
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 4,161.42
Producing properties
Intangible assets 244.53
Preproducing properties
Property, Plant and Equipment capital work-in-progress 106.98
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 4,512.93
ii Non-current investments 0.02
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 570.37
Other non-current assets
1 Other non-current assests 704.18
Total of Other non-current assets 704.18
Total non-current assets 5,787.50
Current assets
Current investments 0.00
Inventories 1,492.25
Trade receivables 2,368.28
Cash and cash equivalents 1.77
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 500.45
Other current assets
1 Other current assets 2.57
Total of Other current assets 2.57
Total current assets 4,365.32
Total assets 10,152.82
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)
1 Net sale / income 2,445.45 4,882.42
Total Segment Revenue 2,445.45 4,882.42
Less: Inter segment revenue
Revenue from operations 2,445.45 4,882.42
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Profit before tax and interest 304.37 665.43
Total Profit before tax 304.37 665.43
i. Finance cost 165.31 293.66
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 139.06 371.77
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Segment Asset 10,152.82 10,152.82
Total Segment Asset 10,152.82 10,152.82
Un-allocable Assets 0.00 0.00
Net Segment Asset 10,152.82 10,152.82
4 Segment Liabilities
Segment Liabilities
1 Segment Liabilities 10,152.82 10,152.82
Total Segment Liabilities 10,152.82 10,152.82
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 10,152.82 10,152.82
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 DASK AND ASSOCIATES, CHARTERED ACCOUNTANT Yes 31-10-2031