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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Geographical
Description of single segment
Start date and time of board meeting 28-May-2025   10:00:00
End date and time of board meeting 28-May-2025   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
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 319251000 495017000
Other income 1570000 4254000
Total Income 320821000 499271000
2 Expenses
(a) Cost of materials consumed 153663000 244100000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -35996000 -45942000
(d) Employee benefit expense 53811000 107621000
(e) Finance costs 10512000 19683000
(f) Depreciation and amortisation expense 14160000 23375000
(g) Other Expenses
1 Other Expenses 66206000 103222000
Total other expenses 66206000 103222000
Total expenses 262356000 452059000
3 Profit before exceptional and extraordinary items and tax 58465000 47212000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 58465000 47212000
6 Extraordinary items 0 0
7 Profit before tax 58465000 47212000
8 Tax Expense
Current tax 15093000 15093000
Deferred tax 608000 -948000
Total tax expenses 15701000 14145000
9 Net Profit Loss for the period from continuing operations 42764000 33067000
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 42764000 33067000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 42764000 33067000
17 Details of equity share capital
Paid-up equity share capital 165209000 165209000
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 2.31 2.31
Diluted earnings (loss) per share from continuing and discontinued operations 2.31 2.31
20 Debt equity ratio 0.4089 0.4089
21 Debt service coverage ratio 0.899 0.974
22 Interest service coverage ratio 0.0912 0.0397
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 47212000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 19683000
Adjustments for depreciation and amortisation expense 23340000
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 -15000
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow -1612000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 115000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 41541000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -44139000
Adjustments for decrease (increase) in trade receivables 31764000
Adjustments for decrease (increase) in other current assets 377000
Adjustments for increase (decrease) in trade payables 18756000
Adjustments for increase (decrease) in other current liabilities 12161000
Adjustments for provisions 0
Total adjustments for working capital 18919000
Total adjustments for reconcile profit (loss) 60460000
Net cash flows from (used in) operations 107672000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 15093000
Other inflows (outflows) of cash -19935000
Net cash flows from (used in) operating activities before extraordinary items 72644000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 72644000
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 15275000
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 35000
Purchase of property plant and equipment 233843000
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 -135661000
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 15000
Interest received 1612000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -18549000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -401666000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -401666000
Cash flows from used in financing activities
Proceeds from issuing shares 358963000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 51852000
Repayments of borrowings 0
Dividends paid 0
Interest paid 19683000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -53321000
Net cash flows from (used in) financing activities before extraordinary items 337811000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 337811000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 8789000
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 8789000
Cash and cash equivalents cash flow statement at beginning of period 15928000
Cash and cash equivalents cash flow statement at end of period 24717000


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 165209000
Reserves and surplus 332506000
Money received against share warrants
Total shareholders' funds 497715000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 116513000
Deferred tax liabilities (net) 54000
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 5482000
Total non-current liabilities 122049000
6 Current liabilities
Short-term borrowings 87200000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 42416000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 13014000
Total Trade payable 55430000
Other current liabilities 31422000
Short-term provisions 17160000
Total current liabilities 191212000
Total equity and liabilities 810976000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 228855000
Producing properties
Intangible assets 3546000
Preproducing properties
Property, Plant and Equipment capital work-in-progress 91853000
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 324254000
ii Non-current investments 23609000
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 140001000
viii Other non-current assets 31542000
Total non-current assets 519406000
Current assets
Current investments 0
Inventories 65141000
Trade receivables 140924000
Cash and cash equivalents 24715000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 60334000
Other current assets 456000
Total current assets 291570000
Total assets 810976000
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)
1 Manufacturing and Engineering 319251000 495017000
Total Segment Revenue 319251000 495017000
Less: Inter segment revenue
Revenue from operations 319251000 495017000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manufacturing and Engineering 58466000 47212000
Total Profit before tax 58466000 47212000
i. Finance cost 10512000 19683000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 47954000 27529000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manufacturing and Engineering 810975000 810975000
Total Segment Asset 810975000 810975000
Un-allocable Assets 0 0
Net Segment Asset 810975000 810975000
4 Segment Liabilities
Segment Liabilities
1 Manufacturing and Engineering 810975000 810975000
Total Segment Liabilities 810975000 810975000
Un-allocable Liabilities 0 0
Net Segment Liabilities 810975000 810975000
Disclosure of notes on segments Textual Information(1)


Text Block
Textual Information(1) the company operates in the areas of designing and manufacturing of tooling and automation systems for defense and aviation industry and general purpose automation systems in the single geographical area i.e. India. Therefore, the disclosure requirements as per Accounting Standard 17- “Segment Reporting” are not applicable to the company.




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 DASK AND ASSOCIATES, CHARTERED ACCOUNTANTS Yes 31-Oct-2031