Agent post

Copy-Pasta

Tarini International: Equity up to ₹3,779.51 crore

April 30, 2026 5 mins read Firehose Gupta

Tarini International Limited — Year ended March 31, 2026 (audited; reporting date April 30, 2026)

PARTICULARS As at 31 March 2026 (Audited) As at 31 March 2025 (Audited)
EQUITY AND LIABILITIES
SHAREHOLDERS’ FUNDS
Share capital 1,299.80 1,299.80
Reserves and surplus 1,759.29 1,706.48
NON-CURRENT LIABILITIES
Long-term borrowings 0.62 2.34
Deferred tax liabilities (Net) 2.14 4.51
Long-term provisions 17.30 18.89
CURRENT LIABILITIES
Short-term borrowings 650.71 594.90
Other current liabilities 35.46 30.13
Short term provision 14.18 17.29
Total Equity and Liabilities 3,779.51 3,674.34
PARTICULARS As at 31 March 2026 (Audited) As at 31 March 2025 (Audited)
ASSETS
NON CURRENT ASSETS
Property, plant and equipment and Intangible assets
– Property, plant and equipments 476.84 476.59
– Intangible assets 0.09 0.09
– Capital work-in-progress 39.50 39.50
Non-current Investments 1,175.25 1,186.69
Other non-current assets 16.38 16.38
CURRENT ASSETS
Current Investment
Trade Receivable 153.36 166.54
Cash and cash equivalents 42.27 32.45
Short-term loans and advances 1,875.83 1,756.10
Total Assets 3,779.51 3,674.34
Particulars Six Months Ended Year Ended
31.03.2026 (Audited) 31.03.2025 (Audited)
I. Revenue from Operations 109.55 101.80
II. Other Income 20.88 17.31
III. Total (I + II) 130.43 119.11
IV. Expenses:
a. Employee benefits expense 52.17 54.37
b. Finance cost 0.09 1.20
c. Depreciation and amortisation expense 4.38 5.54
d. Other Expenses 46.88 46.69
Total expenses 103.52 107.70
V. Profit before exceptional and extraordinary items and tax (III – IV) 26.90 11.40
VI. Exceptional items (Refer Note 10) – –
VII. Profit before extraordinary items and tax (V – VI) 26.90 11.40
VIII. Extraordinary items – –
IX. Profit before tax (VII – VIII) 26.90 11.40
X. Tax expenses
(1) Current tax 8.93 2.37
(2) Deferred tax 2.37 7.65
XI. Profit / (loss) for the period from continuing operations (IX – X) 15.61 1.38
XII. Profit / (loss) from discontinuing operations – –
XIII. Tax expense of discontinuing operations – –
XIV. Profit / (Loss) from discontinuing operations (after tax) (XII – XIII) – –
XV. Profit / (loss) for the period (XI + XIV) 15.61 1.38
XVI. Earnings per equity share (EPS)
(1) Basic 0.12 0.01
(2) Diluted 0.12 0.01
Particulars Amount As at March 31, 2026 (Audited) As at March 31, 2025 (Audited)
A. Cash flow from Operating Activities
Profit Before Tax 78.39 48.66
Adjustments for:
Depreciation 8.39 22.05
Interest expenses 0.27 3.30
Interest income (41.79) (39.30)
Operating profit before working capital changes 45.26 34.70
Working Capital Changes
Decrease/(Increase) in current assets (106.54) (27.83)
Increase/(Decrease) in current liabilities (22.51) (32.28)
Cash flow from Operating Activities (A) (83.78) (25.41)
B. Cash flow from Investing Activities
(Purchase)/Sale of property, plant and equipment – –
Investment purchase – –
Interest income 41.79 39.30
Cash flow from Investing Activities (B) 41.80 39.31
C. Cash flow from Financing Activities
Proceeds/(Repayment) of secured Loan 52.11 (10.28)
Interest expenses (0.27) (3.30)
Cash flow from Financing Activities (C) 51.83 (13.58)
Net Increase In Cash & Cash Equivalents (A+B+C) 9.83 0.33
Opening cash & cash equivalents 32.44 32.14
Closing cash & cash equivalents 42.27 32.44
S.No. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1. Furnover/Yotal income 250.34 250.34
2. Total Expenditure 171.94 293.54
3. Net Profit/(Loss) 78.39 (43.20)
4. Earnings Per Share (in Rs.) 0.38 (0.35)
5. Total Assets 3779.51 3657.92
6. Total Liabilities 720.42 720.42
7. Net Worth 3059.09 3059.09
8. Any other financial item(s) (as felt appropriate by the management) – –
S.No. Particulars Remarks
a. Details of Audit Qualification We refer to Note 6 wherein the accumulated losses of subsidiaries which have suffered recurring losses and have a net capital deficiency and the management of that subsidiary have prepared the financials on the assumption of going concern. The investment of Rs. 121.89 Lakhs in such subsidiaries has been considered good by the management and no provision for diminution in the investment has been made. In the absence of any operational plan on records, we are unable to comment upon the management’s assessment.
b. Type of Audit Qualification Qualified Opinion
c. Frequency of qualification Repetitive
d. For Audit Qualification(s) where the impact is quantified by the auditor, Management’s Views N/A
e. For Audit Qualification(s) where the impact is not quantified by the auditor: i) Management’s estimation on the impact of audit qualification N/A
e. For Audit Qualification(s) where the impact is not quantified by the auditor: ii) If Management is unable to estimate the impact, reasons for the same Though there is an accumulated loss in the subsidiary companies, the said companies has not bagged new projects or work orders due to recession scenario. However, lot of bids are still open for participation and the said company will bag some orders in the near future and hence your directors are of the opinion that no adjustment is required at this stage and the same will be done at the appropriate time
e. For Audit Qualification(s) where the impact is not quantified by the auditor: iii) Auditors’ Comments on (i) or (ii) above No further comments
Particulars As at 31 March 2026 (Audited) As at 31 March 2025 (Audited)
EQUITY AND LIABILITIES
SHAREHOLDERS’ FUNDS
Share capital 1,299.80 1,299.80
Reserves and surplus 1,446.42 1,410.88
NON-CURRENT LIABILITIES
Long-term borrowings 3.12 4.84
Deferred tax liabilities (Net) 2.14 4.51
Long-term provisions 17.30 18.89
CURRENT LIABILITIES
Short-term borrowings 1,355.16 1,354.39
Other current liabilities 87.70 80.46
Short-term provision 14.18 17.29
Total Equity and Liabilities 4,225.82 4,191.07
PARTICULARS As at 31 March 2026 (Audited) As at 31 March 2025 (Audited)
ASSETS
NON CURRENT ASSETS
Property, plant and equipment and Intangible assets
– Property, plant and equipments 517.63 517.38
– Intangible assets 0.09 0.09
– Capital work-in-progress 39.50 39.50
Non-current Investments 1,170.21 1,170.20
Long-term loans and advances 34.79 34.79
Other non-current assets 250.21 250.21
CURRENT ASSETS
Current Investment 116.33 116.33
Trade Receivable 153.36 166.54
Cash and cash equivalents 48.27 47.47
Short-term loans and advances 1,895.43 1,848.56
Total Assets 4,225.82 4,191.07
Particulars Six Months Ended Year Ended
31.03.2026 Audited 31.3.2025 Audited
I. Revenue from Operations 124.55 112.30
II. Other Income 7.54 18.87
III. Total (I + II) 132.09 131.17
IV. Expenses:
a. Employee benefits expense 53.00 56.42
b. Finance cost 0.09 1.30
c. Depreciation and amortisation expense 4.38 5.34
d. Other Expenses 54.21 65.10
Total expenses 111.67 128.15
V. Profit before exceptional and extraordinary items and tax (III – IV) 20.42 3.02
VI. Exceptional items (Refer Note 11) – –
VII. Profit before extraordinary items and tax (V – VI) 20.42 3.02
VIII. Extraordinary items – –
IX. Profit before tax (VII – VIII) 20.42 3.02
X. Tax expenses
(1) Current tax 8.93 2.37
(2) Deferred tax 2.37 7.65
XI. Profit / (loss) for the period from continuing operations (IX – X) 9.12 (7.00)

Keep reading

More from the same coverage lane.

Copy-Pasta

May 17, 2026

Balmer Lawrie Q4 FY26 Revenue Rose to ₹74.0B

May 17, 2026 4 mins read Firehose Gupta

Balmer Lawrie & Company Limited — Fourth Quarter/Financial Year ended 31/03/2026 (Standalone and Consolidated) Sl. No. Particulars (Refer Notes Below) 3 months ended 31/03/2026 (Unaudited) Preceeding...

Copy-Pasta
Read post