INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol TBI
MSEI Symbol NOTLISTED
ISIN INE0N2D01013
Name of Company TBI CORN LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-May-2025
Description of presentation currency INR (in Actuals)
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 Corn grits industry
Start date and time of board meeting 27-May-2025   16:00:00
End date and time of board meeting 27-May-2025   17:50:00
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
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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Revenue From Operations
Revenue from operations 1176242000 2117597000
Other income 12952000 21084000
Total Income 1189194000 2138681000
2 Expenses
(a) Cost of materials consumed 1086764000 1864093000
(b) Purchases of stock-in-trade 0 1591000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -120159000 -160780000
(d) Employee benefit expense 4022000 9168000
(e) Finance costs 25487000 53855000
(f) Depreciation and amortisation expense 11441000 21847000
(g) Other Expenses
1 Other Expenses 100333000 166080000
Total other expenses 100333000 166080000
Total expenses 1107888000 1955854000
3 Profit before exceptional and extraordinary items and tax 81306000 182827000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 81306000 182827000
6 Extraordinary items 0 0
7 Profit before tax 81306000 182827000
8 Tax Expense
Current tax 19784000 46127000
Deferred tax 370000 370000
Total tax expenses 20154000 46497000
9 Net Profit Loss for the period from continuing operations 61152000 136330000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 61152000 136330000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 61152000 136330000
17 Details of equity share capital
Paid-up equity share capital 181584000 181584000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.37 7.51
Diluted earnings (loss) per share from continuing and discontinued operations 3.37 7.51
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


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


Cash flow statement — indirect
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 182827000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0
Adjustments for depreciation and amortisation expense 21847000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 21847000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -194578000
Adjustments for decrease (increase) in trade receivables -147851000
Adjustments for decrease (increase) in other current assets 0
Adjustments for increase (decrease) in trade payables 9077000
Adjustments for increase (decrease) in other current liabilities -216000
Adjustments for provisions -1508000
Total adjustments for working capital -335076000
Total adjustments for reconcile profit (loss) -313229000
Net cash flows from (used in) operations -130402000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 46126000
Other inflows (outflows) of cash -119069000
Net cash flows from (used in) operating activities before extraordinary items -295597000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -295597000
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property plant and equipment 26735000
Purchase of property plant and equipment 147071000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -120336000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -120336000
Cash flows from used in financing activities
Proceeds from issuing shares 47808000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings -33644000
Repayments of borrowings 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 401587000
Net cash flows from (used in) financing activities before extraordinary items 415751000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 415751000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -182000
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -182000
Cash and cash equivalents cash flow statement at beginning of period 4467000
Cash and cash equivalents cash flow statement at end of period 4285000


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 181584000
Reserves and surplus 832367000
Money received against share warrants
Total shareholders' funds 1013951000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 52547000
Deferred tax liabilities (net) 1887000
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 0
Total non-current liabilities 54434000
6 Current liabilities
Short-term borrowings 597041000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 121808000
Total Trade payable 121808000
Other current liabilities 4542000
Short-term provisions 10166000
Total current liabilities 733557000
Total equity and liabilities 1801942000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 165476000
Producing properties
Intangible assets 0
Preproducing properties
Property, Plant and Equipment capital work-in-progress 72285000
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 237761000
ii Non-current investments 178000
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0
viii Other non-current assets
Total non-current assets 237939000
Current assets
Current investments 0
Inventories 703300000
Trade receivables 456865000
Cash and cash equivalents 4285000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 332855000
Other current assets 66698000
Total current assets 1564003000
Total assets 1801942000
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
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
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 GMCA & CO Yes 31-May-2026