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POLYPIPES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-262026-05-19INRLakhsQuarterlyFourth quarterMulti segment2026-05-2615:00:002026-05-2617:30:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2025-02-12https://www.tijaria-pipes.com/falsetrue2026-01-012026-03-31AuditedStandalone066000066000000066000142400018900002720003652000-29920000-29920000000-29920000000-29920000-299200028626600010-0.1-0.100-0.1-0.12025-04-012026-03-31AuditedStandalone02229000222900000026400048850007631000232100015101000-128720000-128720000000-128720000000-128720000-12872000286266000100-0.45-0.4500-0.45-0.45Audit fee46000Legal & professional expenses56000Miscellaneous expenses3000Bad Debts0Rates & taxes0Rent0Publication Expences16000Repairs & maintenance0Testing / inspection expenses151000Audit fee160000Legal & professional expenses924000Miscellaneous expenses3000Bad Debts899000Rates & taxes5000Rent54000Publication Expences69000Repairs & maintenance7000Testing / inspection expenses20000016355000000001777900017779000181329000411400002514350000185580003942000253500002992850002983000306382000487711000286266000-624163000-337897000-337897000535613000074300000743000006099130000006099130001926520000002198500021463700010580000215695000825608000487711000Income Tax Refunds & Protest Money10000000Securities Deposits With Other7779000Advance To Suppliers4040000Balances with Government Authorities7100000Defined Benefit Plan Gratuity Plan232000GST Receivable Against Delayed Payment to Supplier10457000Prepaid Expenses177000TDS Receivable2610000TDS Receivable From Party235000Other Current Assets499000Non Current Assets for Sale2983000Security Deposits1010000Advance From Customers20975000Employees Related Liabilities577000Statutory Liabilities481000Pipe0Textile0Pipe0Textile00000Pipe-249000Textile-1319000Pipe-2653000Textile-5334000-1568000-79870001424000488500000-2992000-12872000Pipe492712000Textile-50000004877120000487712000Pipe825275000Textile3330008256080000825608000002820000-858000000015710000007631000000000057900000000008047000-48250000-48850000050000000500600000000000000000000000000000000579000005790000000000004576100000488500000-50646000-70000-700070000000000TIJARIA POLYPIPES LIMITED******ALOK JAIN TIJARIA******DIRECTORLoan500000000NILL10110002190300022914000TIJARIA POLYPIPES LIMITED******PRAVEEN JAIN TIJARIA******DIRECTORLoan500000000NILL3080002033300020641000TIJARIA POLYPIPES LIMITED******VIKAS JAIN TIJARIA******DIRECTORLoan500000000NILL01886700018867000TIJARIA POLYPIPES LIMITED******VINEET JAIN TIJARIA******DIRECTORLoan500000000NILL970002130000021397000TIJARIA POLYPIPES LIMITED******ANU JAIN TIJARIA******OTHER RELATED PARTYLoan5000000NILL020002000TIJARIA POLYPIPES LIMITED******SONAL JAIN TIJARIA******OTHER RELATED PARTYLoan5000000NILL020002000TIJARIA POLYPIPES LIMITED******REEMA JAIN TIJARIA******OTHER RELATED PARTYLoan5000000NILL020002000TIJARIA POLYPIPES LIMITED******TIJARIA VINYL PRIVATE LIMITED******OTHER RELATED PARTYLoan400000000NILL01981500019815000TIJARIA POLYPIPES LIMITED******TIJARIA INDUSTRIES LIMITED******OTHER RELATED PARTYLoan400000000NILL094610009461000TIJARIA POLYPIPES LIMITED******TIJARIA LED INDUSTRIES******GROUP FIRMPurchase of goods or services5000000NILL070007000TIJARIA POLYPIPES LIMITED******CS MADHURI SAIN******COMPANY SECRETARYRemuneration2000000NILL13200022000220001548000AuditedDisclaimer of opinionAMIT RAMA KANT & COtrue2026-03-3166000066000036520003652000-2992000-2992000-0.1-0.148771100048771100048771100048771100000i. Bank of India as declared Non-Performing Assets (NPA) to the Company on 30.06.2022 (w.e.f. 27.11.2020) as on date outstanding loan amount was 7116.27 Lacs and Bank Guarantee Rs. 57 lacs total Rs. 7173.27 Lacs. As per the section 13(8) of the SARFAESI Act, 2002 the right of redemption of secured assets, Bank of India has excising the power and forfeited Equity shares investment of Promoters / Directors and their relatives total Amount Rs. 540.27 Lacs. This has been shown in Financials statements as Loan against shares forfeited.Disclaimer of opinionRepetitiveThe company has faced severe financial stress due to cash flow issues, low market demand, and operational disruption post-COVID. Banks NPA classification has restricted companys access to working capital, resulting in default. The forfeiture of shares was beyond company control.NOT APPLICABLENOT APPLICABLENOT APPLICABLEii. During this quarter of the Financial Year 2025-26, Bank of India did not engage in any transactions involving forfeited shares. In the preceding Financial Year 2023-24, the Bank sold 71,69,116 shares of Tijaria Polypipes Limited for a total of Rs. 4,65,27,031 (Rs.6.49 Per Share). During the Financial Year 2022-23, Bank of India disposed of 14,17,858 forfeited shares amounting to Rs. 76,33,435(Rs. 5.38 Per Share). These shares were held by directors, promoters, their relatives persons, or companies. The proceeds from the sale of these forfeited shares were credited towards the outstanding loan amount by the Bank.Disclaimer of opinionRepetitiveThe Bank of India has forfeited the shares belonging to the directors/promoters and their relatives and the directors have no objection to selling the forfeited shares by Bank of India.NOT APPLICABLENOT APPLICABLENOT APPLICABLE <br></br> iii. The Bank of India has filed a case against the Company with the National Company Law Tribunal (NCLT), Jaipur Bench, under Reference No. CP No. (IB) 54/7/JPR/2023. During the proceedings, the learned counsel for the Petitioner (Bank of India) submitted that no One-Time Settlement (OTS) proposal is currently under consideration by the Bank. Conversely, the learned counsel for the Respondent (the Company) informed the Tribunal that there has been communication with the Bank regarding the valuation of the Corporate Debtor's mortgaged property. The next hearing for this matter is scheduled for March 09, 2026, at the NCLT, Jaipur.Disclaimer of opinionRepetitiveThe Management is continuing talk with the Bank for OTS & Bank given the assurance for the Same. NOT APPLICABLENOT APPLICABLENOT APPLICABLEiv. As management has been decided that there is not made interest provision on NPA declared Bank Loan Account since declaration of NPA by the bank i.e. 1st July 2022Disclaimer of opinionRepetitiveAs per management decision and practical reality, interest provisioning was discontinued after NPA declaration since the interest obligation is contested and under negotiation for One Time Settlement (OTS).NOT APPLICABLENOT APPLICABLENOT APPLICABLEv. The company has total outstanding of receivables and advances to Suppliers of Rs. 2517 lacs as on the year period 31st Dec, 2025 from various entities. The independent balance confirmation for the majority of the outstanding loans and advances, not received any confirmation independently. Also, the company has not accrued any interest on the said loans & advances. Accordingly, due to lack of sufficient and appropriate audit evidence, we are unable to comment on the recoverability and existence of such loans and advances. The directors of the company continued to make payments/receipts on behalf of the company from their own bank accounts during the relevant periodDisclaimer of opinionRepetitiveThe company has made efforts to obtain confirmations. Delay or non-response from parties may be due to their internal constraints. Interest not accrued due to uncertainty in realization and conservative approach in revenue recognition.NOT APPLICABLENOT APPLICABLENOT APPLICABLEvi. As per Standards on Auditing (SA) 505 External Confirmation, Independent Balance confirmation for outstanding Bank Balances as on 31.03.2026 were sought during the course of audit and the response to the said confirmations were received by us. Disclaimer of opinionRepetitiveCompany has cooperated fully with the audit process and ensured confirmations were received for bank balances.NOT APPLICABLENOT APPLICABLENOT APPLICABLEvii. Some of the balances of Trade Receivables and Trade payable of the Company are subject to confirmation from the respective parties and consequential reconciliation/adjustment arising there from, if any.Disclaimer of opinionRepetitiveThe management is actively pursuing confirmations. Adjustments, if any, will be made once reconciliations are complete.NOT APPLICABLENOT APPLICABLENOT APPLICABLEviii. The company has declared land and building of Rs. 29.82 Lacs situated at Daulatpura, Jaipur held for sale since long times. Refer to IND AS 105 for this to be the case, the assets must be available for immediate sale in its present condition, for the sale to be highly probable, the appropriate level of management must be committed to a plan of such assets. In this regard the company management not provide any future plan to execute the same. Disclaimer of opinionRepetitiveDue to current financial instability and market conditions, sale has been deferred. Management will initiate the process once market conditions improve.NOT APPLICABLENOT APPLICABLENOT APPLICABLEix. Management not in intends that the plant and machinery belonging to the Textile and Pipe Division are operable and will be to use when production activities resume in due course. Depreciation is charged under straight line method based on the determined useful life of the assets, hence depreciation is charged on the assets during this production shutdown period as per Indian Accounting Standard-16. Physical verification of Fixed Assets not conducted by the company Management.Disclaimer of opinionRepetitiveManagement has ensured that when market conditions are feasible than it will be resumed.NOT APPLICABLENOT APPLICABLENOT APPLICABLEIncome Tax including deferred tax not determined and provided for the financial yearDisclaimer of opinionRepetitiveAssessment status is pending with tax authorities. Company is pursuing the matter and expects resolution in due course. Delay is procedural and not indicative of recoverability issuesNOT APPLICABLENOT APPLICABLENOT APPLICABLExi. The company carries a pending loan of rs.44 lakh from its directors carried over from previous years, which management currently classifies as a short-term borrowing without any provision for accruin interest;futhermore, during the current year, the company obtained an additional loan of rs 5 crore from the directors specifically to deposit with the bank of india for a One Time Settlemet (OTS) Of existing loans/ dues, a resolutiuon for which was formally passed by the Board of Directors on February 12, 2025. Futher Company Management has taken additional loan of rs 7.00 crores interest @ 8% P.A. from M/s Nakshetra Asset Ventures Limited , Nagpur which has adjusted by the Bank Of India against the loan account.Disclaimer of opinionRepetitiveThe Management wants to settle the Claim of Bank Loan Outstanding and trying to Collect funds from other parties to repay in future & Deposited with Bank of India.NOT APPLICABLENOT APPLICABLENOT APPLICABLExii. Debtors balances are subject to confirmation; the Management has ensured that the debtors outstanding at the end of the financial year will be confirmed.Disclaimer of opinionRepetitiveConfirmations are in process. Management is confident of recoverability and following up diligently.NOT APPLICABLENOT APPLICABLENOT APPLICABLExiii. Closing stock of Raw Materials, Stores and Spares and Finished Good subject to physical Verification.Disclaimer of opinionRepetitiveManagement has ensured that the physical verification will be conducted at the end of the financial year.NOT APPLICABLENOT APPLICABLENOT APPLICABLExiv. The bank had declared the company's bank accounts NPA and seized it, due to which the company was not making any kind of payment from the company's bank accounts. The directors of the company continued to make payments/receipts on behalf of the company from their own bank accounts during the financial year 2025-26, which is in violation of section 269SS of the Income Tax Act, 1961.Disclaimer of opinionRepetitivePayments made to ensure continuity of business and survival. Circumstances were extraordinary due to NPA status and bank account seizure.NOT APPLICABLENOT APPLICABLENOT APPLICABLExv. There was no production of goods by the company during this quarter. The Company has given certain plant and machineries on rent to M/s Vasa Industries, a Partnership Firm (A related Party of the Company) in this regard in the AGM dated 29.09.2021 A Special resolution has been passed.Disclaimer of opinionRepetitiveTemporary rental of idle assets to generate revenue and reduce losses Approved through special resolution.NOT APPLICABLENOT APPLICABLENOT APPLICABLExvi. The company has textile segment which has been closed for a long time. Plant and Machinery and other assets belonging to Yarn Division on which depreciation charged by the company. We have been unable to find sufficient appropriate evidence as to whether the company will be able to resume production under this division. The total amount of Gross Assets as on 31.03.2026 in Textile Segment is Rs. 83.98 Crores and the Net Block of Assets is Rs. 12.15 Crores (after Impairment of Plant & Machinery) which includes the assets of Blanket Division and Yarn Division.Disclaimer of opinionRepetitiveNon-production is due to financial crunch and working capital shortage post-NPA. Plant is maintained and ready for operations once finances and demand improve. Impairment recognized where required.NOT APPLICABLENOT APPLICABLENOT APPLICABLEALOK JAIN TIJARIAVINEET JAIN TIJARIAKHUSHI NAGRATHAMIT AGRAWALJAIPUR2026-05-2654559700054559700000545597000