INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol TGL
MSEI Symbol NOTLISTED
ISIN INE0K6601012
Name of Company Teerth Gopicon 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 30-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 Single segment
Description of single segment Infrastructure Projects
Start date and time of board meeting 30-May-2025   14:30:00
End date and time of board meeting 30-May-2025   15:15:00
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 502700000 1182700000
Other income 1700000 2900000
Total Income 504400000 1185600000
2 Expenses
(a) Cost of materials consumed 349600000 836400000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 15700000 -3200000
(d) Employee benefit expense 10300000 46800000
(e) Finance costs 16300000 24300000
(f) Depreciation and amortisation expense 22500000 45100000
(g) Other Expenses
1 Other Expenses 41600000 56600000
Total other expenses 41600000 56600000
Total expenses 456000000 1006000000
3 Profit before exceptional and extraordinary items and tax 48400000 179600000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 48400000 179600000
6 Extraordinary items 0 0
7 Profit before tax 48400000 179600000
8 Tax Expense
Current tax 14000000 52200000
Deferred tax 1200000 -1000000
Total tax expenses 15200000 51200000
9 Net Profit Loss for the period from continuing operations 33200000 128400000
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 33200000 128400000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 33200000 128400000
17 Details of equity share capital
Paid-up equity share capital 120000000 120000000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 639700000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.81 10.85
Diluted earnings (loss) per share from continuing and discontinued operations 2.81 10.85
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 179600000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0
Adjustments for depreciation and amortisation expense 45100000
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) -2400000
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) 42700000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -39400000
Adjustments for decrease (increase) in trade receivables 58500000
Adjustments for decrease (increase) in other current assets -160400000
Adjustments for increase (decrease) in trade payables -97000000
Adjustments for increase (decrease) in other current liabilities -159000000
Adjustments for provisions 0
Total adjustments for working capital -397300000
Total adjustments for reconcile profit (loss) -354600000
Net cash flows from (used in) operations -175000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 49800000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -224800000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -224800000
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 0
Purchase of property plant and equipment 151200000
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 -1400000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -152600000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -152600000
Cash flows from used in financing activities
Proceeds from issuing shares 438400000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 73000000
Repayments of borrowings 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -118400000
Net cash flows from (used in) financing activities before extraordinary items 393000000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 393000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 15600000
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 15600000
Cash and cash equivalents cash flow statement at beginning of period 10500000
Cash and cash equivalents cash flow statement at end of period 26100000


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 120000000
Reserves and surplus 639700000
Money received against share warrants 0
Total shareholders' funds 759700000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 119700000
Deferred tax liabilities (net) 400000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 0
Total non-current liabilities 120100000
6 Current liabilities
Short-term borrowings 65700000
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 68200000
Total Trade payable 68200000
Other current liabilities 671500000
Short-term provisions 59900000
Total current liabilities 865300000
Total equity and liabilities 1745100000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 237400000
Producing properties
Intangible assets 0
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 237400000
ii Non-current investments 29500000
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 266900000
Current assets
Current investments 0
Inventories 627900000
Trade receivables 274400000
Cash and cash equivalents 10900000
Bank balance other than cash and cash equivalents 15200000
Short-term loans and advances 156600000
Other current assets 393200000
Total current assets 1478200000
Total assets 1745100000
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block
Textual Information(1) 1. The above standalone and consolidated financial results for the Half year and year ended 31st March, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of Teerth Gopicon Limited ( the Company ) in its meeting held on 30th May, 2025. The statutory auditors have expressed an unmodified opinion for financial results for year ended 31st March, 2025 therefore the Company is not required to give statement of impact of Audit Qualification for Audit Report with modified opinion. 2. The company is listed on SME Platform of NSE, it has been exempted from applicability of IND-AS as per proviso to Rule 4 of Companies (Indian Accounting Standards) Rules, 2015. Therefore, above standalone and consolidated financial results/statements have been prepared as per Accounting Standards. 3. The Statutory Auditors of the Company have carried out the Audit of the financial results for the Half year and year ended on 31st March, 2025. The figures for the half year ending 30th Sept, 2024 included in the statement have been subjected to audit by the previous auditors of the company. The Management has exercised necessary due diligence to ensure that such financial results provide a true & fair view of the affairs of the Company. 4. The Company is primarily engaged in the business of Engineering, Procurement and Construction (EPC) relating to roads, bridges, Sewerage, Water distribution infrastructure contract works, solar energy and related activities. As such there is no separate reportable operating segment as defined by AS -17. 5. During the year, two subsidiaries i.e. Teerth RE 1 Private Limited and Teerth RE 2 Private Limited have been incorporated by the company. The above consolidated results included the result of subsidiaries companies Teerth RE 1 Private Limited and Teerth RE 2 Private Limited. 6. Figures of the Half year ended 31st March, 2025 and 31st March, 2024 are the balancing figures between Audited figures in respect of the full financial year and unaudited published year to date figures up to the half year of that financial year. 7. The previous period figures have been regrouped/ reclassified wherever necessary to make them comparable with the current periods’ figures. 8. Basic and Diluted EPS have been calculated using the weighted average number of shares 9. The Standalone and Consolidated Statement of Assets & Liabilities as at March 31, 2025 are annexed with the financial results along with the Cash Flow Statements. 10. The aforesaid Audited financial Results will be uploaded on the Company’s website www.teerthgopicon.com and will also be available on the websites of the Stock exchange i.e. www.nseindia.com for the benefit of shareholders and investors.


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 S G Marathe & Co. Yes 30-Apr-2028