5434132026-01-012026-03-315434132026-03-315434132025-03-315434132025-04-012026-03-315434132026-01-012026-03-31in-capmkt:OtherExpenses1Member5434132025-04-012026-03-31in-capmkt:OtherExpenses1Member5434132026-03-31OtherNoncurrentFinancialAssetsDomain15434132026-03-31OtherNoncurrentAssetsDomain15434132026-03-31OtherCurrentFinancialAssetsDomain15434132026-03-31OtherCurrentAssetsDomain15434132026-03-31OtherNoncurrentFinancialLiabilitiesDomain15434132026-03-31OtherCurrentFinancialLiabilitiesDomain15434132026-03-31OtherCurrentLiabilitiesDomain15434132026-03-31OtherCurrentLiabilitiesDomain25434132026-01-012026-03-31in-capmkt:ReportableSegments1Member5434132026-01-012026-03-31in-capmkt:ReportableSegments2Member5434132025-04-012026-03-31in-capmkt:ReportableSegments1Member5434132025-04-012026-03-31in-capmkt:ReportableSegments2Member5434132026-01-012026-03-31in-capmkt:ReportableSegments1Member5434132026-01-012026-03-31in-capmkt:ReportableSegments2Member5434132025-04-012026-03-31in-capmkt:ReportableSegments1Member5434132025-04-012026-03-31in-capmkt:ReportableSegments2Member5434132026-01-012026-03-31in-capmkt:ReportableSegments1Member5434132026-03-31in-capmkt:ReportableSegments1Member5434132026-01-012026-03-31in-capmkt:ReportableSegments2Member5434132026-03-31in-capmkt:ReportableSegments2Member5434132026-01-012026-03-31in-capmkt:ReportableSegments1Member5434132026-03-31in-capmkt:ReportableSegments1Member5434132026-01-012026-03-31in-capmkt:ReportableSegments2Member5434132026-03-31in-capmkt:ReportableSegments2Member5434132026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15434132026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25434132025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15434132025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25434132026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15434132026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25434132025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15434132025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25434132026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543413TEGANOTLISTEDINE011K01018TEGA INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-22INRMillionsQuarterlyFourth quarterMulti segment2026-05-2911:30:002026-05-2913:45:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31UnauditedConsolidated5267840000365150000563299000022143500000-11679000071473000050930000252230000185401000049694600006635300000663530000409210000-1627700002464400000417090000000962000042671000014724700001899180000426710000018991800000751280000105.685.68005.685.681. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company in their respective meetings held on 29th May 2026. The Statutory Auditors have issued an unmodified opinion on the above results. <BR> 2. These results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34 prescribed under section 133 of the Companies Act 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended <BR> 3. The Consolidated Financial results includes the results for the quarter ended 31 March 2026 and 31 March 2025 being the balancing figure between audited figures in respect of the full financial year and the published unaudited year to date figures for the nine months period ended 31 December 2025 and 31 December 2024 respectively which were subject to limited review. <BR> <BR> 4.The Group is in the process of acquiring the MolyCop Group comprising direct and indirect subsidiaries of AIP MC Holdings LLC including its joint ventures through a series of transactions. The Group has engaged various consultants and legal advisors to assist with commercial and legal due diligence as well as the preparation and negotiation of transaction related documentation. <BR> Accordingly the Group has recognised expenses amounting to Rs 775.77 million under Other Expenses up to the reporting date. <BR> 5. The Board of Directors of the Holding Company at its meeting held on 18 September 2025 approved the issuance and allotment of Equity Shares to promoters and non promoters by way of preferential issue on private placement basis. The same has been approved by shareholders at its meeting held on 10 October 2025. <BR> Accordingly during the year ended 31 March 2026 the Holding Company has allotted 8592206 Equity Shares of face value Rs 10 each at an issue price of Rs 1994 per share including a premium of Rs 1984 per share on 28 November 2025 upon receipt of the full consideration. Consequent to this allotment the paid up equity share capital of the Holding Company increased from Rs 665.35 million 66535492 fully paid up equity shares of Rs 10 each to Rs 751.28 million 75127698 fully paid up equity shares of Rs 10 each <BR> <BR> 6. The Government of India has consolidated existing labour legislations into four comprehensive labour codes effective November 21 2025. These codes include Code on Wages 2019 Code on Social Security 2020 Industrial Relation Code 2020 and Occupational Safety Health and Working Condition Code 2020 collectively referred to as the New Labour Codes. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact of these changes in regulations. <BR> The Group has evaluated the incremental impact of these changes on employee benefit obligations in accordance with the revised definition of wages and FAQs and guidance issued by the Institute of Chartered Accountants of India and Ministry of Labour and Employment and has estimated an increase in gratuity liability and compensated absences arising out of past service cost in aggregate by Rs 63.23 million basis actuarial valuation. <BR> The Group continues to monitor the finalization of Central or State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> <BR> 7.On a review of all the relevant aspects including in particular the system of internal financial reporting to the Executive Committee which is the Chief Operating Decision Maker CODM and considering the economic characteristics of the operations the Group is of the view that it operates in two manufacturing segments Consumables and Equipments used for the global mineral beneficiation mining and bulk solids handling industry and are considered operating segments as per Ind AS 108 Segment Reporting. Equipment business represents the operations of a Subsidiary Company Tega McNally Minerals Limited. <BR> <BR> <BR> <BR> 8.The Board has recommended payment of dividend of Rs 2.00 per Equity Share of Rs 10 each for the year ended 31 March 2026 at their meeting held on 29 May 2026. The dividend is subject to the approval by the members at their ensuing Annual General Meeting. <BR> 2025-04-012026-03-31AuditedConsolidated169193600008161700001773553000071656700000-3150700002799330000226020000951150000495803000015785130000195040000001950400000918400000-33381000058459000001365810000000607200001426530000178091000032074400001426530000032074400000751280000103332048000020.5420.540020.5420.54Other Expenses1854010000Other Expenses495803000057809400001072150000430800007383800005209000035950000028206000000052750000527500007105400003067200009074660000436948000019872400004518510000116388600009585810000640000931620000286626800008837000094981000034070340000431450000007512800003332048000034071760000034071760000127560000000053900000018146000003800004558000001860560000190053000016547000031699600003335430000307180000554314000011457200003172000002066200000721268000000907324000043145000000Other Financial Assets52750000Other non-current assets306720000Other931620000Other949810000Lease liabilities539000000Other307180000Other876840000Lease liabilities268880000Consumable4425720000Equipment861940000Consumable14339900000Equipment268753000052876600001702743000019820000108070000526784000016919360000Consumable451490000Equipment148370000Consumable1974300000Equipment340090000599860000231439000050930000226020000-124220000772500006731500002011120000Consumable36266800000Equipment315358000039420380000372462000043145000000Consumable7329460000Equipment16606200008990080000831600009073240000226020000-223230000491960000024948000000001112190000029332000009511500000175320000000-34983000001199800000-23100000000030200000257842000045288200000001025430000035033900000000000095700001359360000000000000000000000490400000-8743430000-1004418000000170304600000000062943000017514000001330700002192400000-233380000168990600001035827000013764000010495910000114295000011638860000Remeasurement gains/ (loss) on post employment defined benefit plans9960000Share of other comprehensive income of joint venture accounted using the equity method15000010110000Remeasurement gains/ (loss) on post employment defined benefit plans23570000Share of other comprehensive income of joint venture accounted using the equity method600002363000025300006010000Net movement in effective portion of cash flow hedges767350000Exchange differences on translation of foreign operations6993200001466670000Net movement in effective portion of cash flow hedges760280000Exchange differences on translation of foreign operations100301000017632900001780000014724700001780910000AuditedtrueM/s. Walker Chandiok & Co. LLPtrue2028-05-31