TPI India Limited — Quarter ended Mar-31 2026 (audited) and Year ended Mar-31 2026 (audited)
We have extracted the financial tables present in the document.
| Particulars | Quarter ended Mar-31 2026 (Audited) | Quarter ended Dec-31 2025 (Unaudited) | Quarter ended Mar-31 2025 (Audited) | Year Ended Mar-31 2026 (Audited) | Year Ended Mar-31 2025 (Audited) |
|---|---|---|---|---|---|
| Revenue from Operations | 984.50 | 839.12 | 808.55 | 3,399.82 | 3,017.75 |
| Other Income | 25.97 | 0.60 | 1.99 | 28.05 | 2.46 |
| Total Income from operations | 1,010.47 | 839.72 | 810.54 | 3,427.87 | 3,020.21 |
| Expenses | |||||
| Cost of materials consumed | 676.77 | 521.56 | 558.73 | 2,366.11 | 2,108.79 |
| Changes in inventories of finished goods & work-in-progress | -96.19 | 39.02 | -4.44 | -92.06 | -12.04 |
| Employee benefits expense | 45.12 | 39.73 | 36.01 | 150.06 | 138.14 |
| Finance Costs | 23.70 | 28.57 | 36.19 | 117.93 | 133.37 |
| Depreciation and amortization expense | 14.00 | 14.06 | 16.45 | 55.45 | 64.72 |
| Other expenses | 146.92 | 145.32 | 143.03 | 567.75 | 551.28 |
| Total expenses | 810.32 | 788.26 | 785.97 | 3,165.23 | 2,984.26 |
| Profit / (Loss) before Exceptional & Extraordinary Items and Tax | 200.15 | 51.46 | 24.57 | 262.64 | 35.95 |
| Exceptional Items | – | – | – | – | – |
| Prior Period Expenditure | – | – | 0.98 | – | 0.98 |
| Profit / (Loss) before Extraordinary Items and Tax | 200.15 | 51.46 | 23.59 | 262.64 | 34.97 |
| Extraordinary Items | – | – | – | – | – |
| Profit before Tax | 200.15 | 51.46 | 23.59 | 262.64 | 34.97 |
| Tax expense | 13.48 | – | – | 13.48 | – |
| Profit / (Loss) for the Period (A) | 186.67 | 51.46 | 23.59 | 249.16 | 34.97 |
| Attributable to: | |||||
| (i) Shareholders of the Company | 186.67 | 51.46 | 23.59 | 249.16 | 34.97 |
| (ii) Non Controlling Interest | – | – | – | – | – |
| Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or Loss | – | 0 | 0.87 | – | 0.87 |
| Defined Employee Benefit | – | 0 | 0.87 | – | 0.87 |
| Total Other Comprehensive Income for the Period (B) | – | 0 | 0.87 | – | 0.87 |
| Total Comprehensive Income for the period (A+B) | 186.67 | 51.46 | 24.46 | 249.16 | 35.84 |
| Attributable to: | |||||
| (i) Shareholders of the Company | 186.67 | 51.46 | 24.46 | 249.16 | 35.84 |
| (ii) Non Controlling Interest | – | – | – | – | – |
| Paid-up Equity Share capital (Face Value ₹ 1 / Share) | 429.63 | 429.63 | 429.63 | 429.63 | 429.63 |
| Reserve excluding Revaluation Reserves | |||||
| Earnings per share | |||||
| Basic & Diluted | 0.43 | 0.12 | 0.06 | 0.58 | 0.08 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| A Non-Current Assets | ||
| a Property, Plant and Equipment | 340.80 | 331.82 |
| b Financial Assets | ||
| (i) Investment in Equity Shares | 9.57 | 9.40 |
| c Other Non Current Assets | 47.44 | 24.29 |
| Total (A) | 397.81 | 365.50 |
| B Current Assets | ||
| a Inventories | 373.09 | 265.94 |
| b Financial Assets | ||
| (i) Trade Receivable | 435.91 | 262.24 |
| (ii) Cash and Cash Equivalents | 11.13 | 8.21 |
| c Other Current Assets | 42.85 | 31.33 |
| Total (B) | 862.98 | 567.72 |
| TOTAL ASSETS (A+B) | 1260.79 | 933.22 |
| EQUITY AND LIABILITIES | ||
| A Equity | ||
| a Equity Share Capital | 429.63 | 429.63 |
| b Other Equity | (1599.65) | (1848.81) |
| Total (A) | (1170.02) | (1419.18) |
| B Liabilities | ||
| Non-Current Liabilities | ||
| a Financial Liabilities | ||
| Borrowings | 472.15 | 687.68 |
| b Provisions | 27.30 | 24.91 |
| Total (B) | 499.45 | 712.59 |
| C Current Liabilities | ||
| a Financial Liabilities | ||
| (i) Borrowings | 1041.67 | 923.75 |
| (ii) Trade Payables | ||
| (a) Total outstanding dues of micro and small enterprises | 3.30 | 1.03 |
| (b) Total outstanding dues of creditors other than micro and small enterprises | 444.57 | 356.24 |
| (iii) Other Financial Liabilities | 360.54 | 312.58 |
| b Other Current Liabilities | 81.29 | 46.21 |
| Total (C) | 1931.36 | 1639.81 |
| TOTAL LIABILITIES (A+B+C) | 1260.79 | 933.22 |
| Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|
| A-Cash Flow from Operating activities | ||
| a. Net profit before tax | 262.64 | 34.97 |
| Adjustment for: | ||
| Depreciation | 55.45 | 64.72 |
| Interest Expenses | 117.93 | 133.37 |
| Interest Income | ||
| Dividend Income | ||
| Other Comprehensive Income | 0.87 | |
| Less: Gain on Sale of Property | ||
| b. Operating profit before working capital changes | 436.01 | 233.93 |
| Adjustments for: | ||
| – (Increase)/Decrease in Trade and other receivables | -173.68 | (81.83) |
| – (Increase)/Decrease in Inventories | -107.15 | 0.21 |
| – (Increase)/Decrease in Other Assets | -11.52 | (10.79) |
| – (Increase)/Decrease in Other Non Current Assets | -23.16 | 0.09 |
| – Increase/(Decrease) in Trade payables | 90.59 | (8.70) |
| – Increase/(Decrease) in Provisions | 2.39 | 24.89 |
| – Increase/(Decrease) in Other Financial Liabilities | 47.96 | (42.12) |
| – Increase/(Decrease) in Other Liabilities | 21.60 | (27.55) |
| c. Cash generated From operations | 283.06 | 88.13 |
| Direct taxed paid [ net ] | ||
| Cash from operating activities before exceptional items | 283.06 | 88.13 |
| d. Exceptional items | ||
| Net cash from operating activities | 283.06 | 88.13 |
| B. Cash flow from Investing activities | ||
| Sale / (Purchase) of Property, Plant & Equipment | -64.43 | (20.43) |
| Interest received | ||
| Dividend Received | ||
| Purchase of Investment | -0.18 | |
| Net cash from / [used in ] investing activities | -64.61 | (20.43) |
| C. Cash flow from Financing activities | ||
| Increase/(decrease) in Short Term Borrowings | 117.92 | 635.81 |
| Proceeds from Long Term Borrowings | ||
| Repayments of Long Term Borrowings | -215.53 | (573.60) |
| Interest paid | -117.93 | (133.37) |
| Net Cash from / [ Used in ] financing activities | -215.53 | (71.16) |
| D. Net Increase / ( decrease ) in Cash net Cash Equivalent | 2.92 | (3.47) |
| Cash and Cash equivalent at beginning of the year | 8.21 | 11.68 |
| Cash and Cash equivalent at end of the year | 11.13 | 8.21 |
| Sl. No. | Particulars | Rs. in Lakhs Audited Figures (as reported before adjusting for qualifications) | Rs. in Lakhs Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total Income | 3399.82 | 3399.82 |
| 2 | Extra ordinary Items | 0 | 0 |
| 3 | Total Expenditure | 3165.23 | 3165.23 |
| 4 | Net Profit / (Loss) | 262.64 | 262.64 |
| 5 | Earnings Per Share | 0.58 | 0.58 |
| 6 | Total Assets | 1260.79 | 1260.79 |
| 7 | Total Liabilities | 1260.79 | 1260.79 |
| 8 | Net Worth | -1170.02 | -1170.02 |
| 9 | Any other financial item(s) (as felt appropriate by the management) | NA | NA |
| Name | Designation | Signature |
|---|---|---|
| Bharat C Parekh | Managing Director | (Signed) |
| DIN: 02650644 | ||
| Mahesh Barku Khapare | CFO | (Signed) |
| Ishan Dilipkumar Selarka | Audit Committee Chairman | (Signed) |