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unitRef="INRPerShare">1</in-capmkt:FaceValueOfEquityShareCapital><in-capmkt:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">4.59</in-capmkt:BasicEarningsLossPerShareFromContinuingOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">4.59</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations><in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">4.59</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">4.59</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">*Includes media content cost and contract manufacturing charges &lt;BR&gt; 
 &lt;BR&gt; 
1. The unaudited financial results for the quarter and nine months ended December 31, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 19, 2026. The Statutory Auditors of the Company have carried out limited review on the above results in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 ('the Regulation'), as amended and expressed an unmodified conclusion. &lt;BR&gt; 
 &lt;BR&gt; 
2. The unaudited financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 'Interim Financial Reporting', prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India and in terms of the regulation. &lt;BR&gt; 
 &lt;BR&gt; 
3. Effective November 21, 2025, the Government of India consolidated 29 existing labour regulations into four Labour codes, namely, The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the 'New Labour Codes'. The New Labour Codes has resulted in material increase in provision for employee benefits on account of recognition of past service costs. Based on the requirements of New Labour Codes and relevant Accounting Standard, the Company has assessed and accounted incremental impact of Rs. 96.68 Lakhs as Employee Benefits Expense in the statement of profit and loss for the quarter and nine months ended December 31, 2025.  &lt;BR&gt; 
 &lt;BR&gt; 
4. The Company has only one reportable business segment as Audio/Video Products in terms of Ind AS 108 "Operating Segment". The chief executive officer and chief financial officer (chief operating decision makers) monitors the operating results at one single segment for the purpose of making decision about resource allocation and performance assessment. Accordingly, there are no separate reportable segments as per lnd AS 108 "Operating Segment". &lt;BR&gt; 
 &lt;BR&gt; 
5.The Board of Directors of the Company has declared third interim dividend for F Y 2025 - 26 of Rs. 5/- (Rupees Five only) per share have face value of Re. 1/-. &lt;BR&gt; 
 &lt;BR&gt; 
6. The Consolidated financial statements are not applicable to the Company, since the Company do not have subsidiary/ associate/ joint venture company(ies) as on December 31, 2025 or during corresponding year/period.  &lt;BR&gt; 
 &lt;BR&gt; 
7.Figures for earlier periods have been regrouped, wherever necessary. &lt;BR&gt; 
 &lt;BR&gt; 
8. The above unaudited financial results of the Company are available on the Company's and stock exchanges websites (www.tips.in), BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. &lt;BR&gt; 
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unitRef="INRPerShare">12.34</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses1D">Acquisition Cost/In-house Music Productions Cost*</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses1D" decimals="-5" unitRef="INR">45800000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses2D">Royalty expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses2D" decimals="-3" unitRef="INR">12182000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses3D">Advertisement and sales promotion</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses3D" decimals="-4" unitRef="INR">30990000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses4D">Other expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses4D" decimals="-3" unitRef="INR">52254000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses1D">Acquisition Cost/In-house Music Productions Cost*</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="FourExpenses1D" decimals="-3" unitRef="INR">298334000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses2D">Royalty expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="FourExpenses2D" decimals="-3" unitRef="INR">36406000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses3D">Advertisement and sales promotion</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="FourExpenses3D" decimals="-3" unitRef="INR">121804000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfOtherExpenses contextRef="FourExpenses4D">Other expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="FourExpenses4D" decimals="-3" unitRef="INR">148942000</in-capmkt:OtherExpenses><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-3" unitRef="INR">58000</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="FourD" decimals="-3" unitRef="INR">1341000</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss contextRef="FourD" decimals="-5" unitRef="INR">0</in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss><in-capmkt:OtherComprehensiveIncome contextRef="OneD" decimals="-3" unitRef="INR">-58000</in-capmkt:OtherComprehensiveIncome><in-capmkt:OtherComprehensiveIncome contextRef="FourD" decimals="-3" unitRef="INR">-1341000</in-capmkt:OtherComprehensiveIncome></xbrli:xbrl>