TVS Holdings Limited — year ended 31st March 2026 (quarter ended 31st March 2026)
| S.No. | Particulars | Quarter Ended 31.03.2026 (1) | Quarter Ended 31.12.2025 (2) (Unaudited) | Quarter Ended 31.03.2025 (3) | Year Ended 31.03.2026 (4) (Audited) | Year Ended 31.03.2025 (5) (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Interest income | 0.02 | 0.02 | 5.58 | 2.19 | 9.01 | |
| Dividend income | 286.54 | – | 238.78 | 286.54 | 238.78 | |
| Net gain on Sale / Fair Valuation of Investments | 0.53 | 0.39 | – | 5.20 | 107.45 | |
| Sale of goods & services | 59.32 | 57.54 | 50.36 | 222.41 | 282.06 | |
| Other operating revenue | – | – | – | – | – | |
| Revenue From Operations | 346.41 | 57.95 | 294.72 | 516.34 | 637.30 | |
| Other income | – | – | 5.66 | 0.25 | 6.73 | |
| Total Income | 346.41 | 57.95 | 300.38 | 516.59 | 644.03 | |
| 2 | Expenditure | |||||
| Finance Costs | 21.97 | 20.95 | 19.31 | 84.94 | 62.96 | |
| Cost of materials consumed | – | – | – | – | – | |
| Purchases of Stock-in-trade | – | – | – | – | 97.03 | |
| Changes in inventories of finished goods, work-in-progress and Stock-in-Trade | – | – | – | – | 0.62 | |
| Employee Benefit Expenses | 4.39 | 4.44 | 4.42 | 17.26 | 17.62 | |
| Depreciation and Amortization Expenses | 0.57 | 0.53 | 0.55 | 2.17 | 2.44 | |
| Other Expenses | 7.24 | 7.88 | 12.06 | 38.80 | 53.27 | |
| Total Expenditure | 34.17 | 33.80 | 36.34 | 143.17 | 233.94 | |
| 3 | Profit from Ordinary Activities before Exceptional items (1-2) | 312.24 | 24.15 | 264.04 | 373.42 | 410.09 |
| 4 | Exceptional Items – Gain / (Loss) | – | (0.32) | – | (0.32) | – |
| 5 | Profit from Ordinary Activities before tax (3+4) | 312.24 | 23.83 | 264.04 | 373.10 | 410.09 |
| 6 | Tax expense | |||||
| a) Current tax | 43.21 | 2.74 | 162.49 | 50.51 | 198.97 | |
| b) Deferred tax | 0.13 | (0.11) | (140.03) | 0.29 | (141.04) | |
| Total tax expense | 43.34 | 2.63 | 22.46 | 50.80 | 57.93 | |
| 7 | Profit for the Period (5-6) | 268.90 | 21.20 | 241.58 | 322.30 | 352.16 |
| 8 | Other Comprehensive Income (net of tax) | |||||
| a) Items that will not be reclassified to profit or loss | 0.35 | (0.44) | (1.36) | (5.01) | (2.43) | |
| b) Items that will be reclassified to profit or loss | – | – | – | – | – | |
| Total Other Comprehensive Income | 0.35 | (0.44) | (1.36) | (5.01) | (2.43) | |
| 9 | Total Comprehensive Income for the period (7+8) | 269.25 | 20.76 | 240.22 | 317.29 | 349.73 |
| 10 | Paid up equity share capital (Face value of Rs.5/- each) | 10.12 | 10.12 | 10.12 | 10.12 | 10.12 |
| 11 | Reserves excluding revaluation reserve | – | – | – | 1,744.31 | 1,601.02 |
| 12 | Earnings Per Share (EPS)(Face value of Rs.5/- each)(not annualised) | |||||
| (i) Basic (in Rs.) | 132.91 | 10.48 | 119.40 | 159.30 | 174.06 | |
| (ii) Diluted (in Rs.) | 132.91 | 10.48 | 119.40 | 159.30 | 174.06 |
| Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|
| ASSETS | ||
| 1 Financial Assets | ||
| (a) Cash and Cash Equivalents | 6.46 | 222.08 |
| (b) Bank Balances other than (a) above | 178.57 | 96.19 |
| (c) Receivables | ||
| i) Trade Receivables | 12.12 | 13.59 |
| (d) Investments | 3,002.17 | 2,267.50 |
| (e) Other Financial Assets | 260.25 | 2.94 |
| Total | 3,459.57 | 2,602.30 |
| 2 Non-Financial Assets | ||
| (a) Current Tax Assets (Net) | 3.21 | – |
| (b) Deferred Tax Assets (Net) | 148.53 | 147.80 |
| (c) Property, Plant and Equipment | 8.85 | 9.83 |
| (d) Capital work in progress | 2.28 | 3.75 |
| (e) Other Intangible Assets | – | 0.02 |
| (f) Other Non-Financial Assets | 2.39 | 2.38 |
| Total | 165.26 | 163.78 |
| Total Assets | 3,624.83 | 2,766.08 |
| LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| 1 Financial Liabilities | ||
| (a) Payables | ||
| I. Trade Payables | ||
| i) Total outstanding dues of micro enterprises and small enterprises | – | – |
| ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | – | – |
| (b) Debt Securities | 1,593.08 | 943.81 |
| (c) Other Financial Liabilities | 247.23 | 153.03 |
| Total | 1,840.31 | 1,096.84 |
| 2 Non-Financial Liabilities | ||
| (a) Current Tax Liabilities (Net) | – | 12.63 |
| (b) Provisions | 20.12 | 20.92 |
| (c) Other Non-Financial Liabilities | 9.97 | 24.55 |
| Total | 30.09 | 58.10 |
| 3 EQUITY | ||
| (a) Equity Share capital | 10.12 | 10.12 |
| (b) Other Equity | 1,744.31 | 1,601.02 |
| Total | 1,754.43 | 1,611.14 |
| Total Liabilities and Equity | 3,624.83 | 2,766.08 |
| Particulars | Year Ended 31.03.2026 | Year Ended 31.03.2025 |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | 373.10 | 410.09 |
| Add: Depreciation and amortisation for the year | 2.17 | 2.44 |
| Interest on Lease Liabilities | 0.28 | – |
| Loss on sale of property, plant and equipment | 0.01 | (5.66) |
| Other Non-Cash items | (0.51) | – |
| Net gain on Sale / Fair Valuation of Investments | (5.20) | (107.45) |
| (3.25) | (110.67) | |
| Operating profit before working capital changes | 369.85 | 299.42 |
| Adjustments for: | ||
| Decrease/(Increase) in Inventories | – | 6.94 |
| Decrease/(Increase) in Trade Receivables | 1.47 | 11.10 |
| Decrease/(Increase) in Other financial assets | (257.33) | (0.79) |
| Decrease/(Increase) in Other non-financial assets | (0.27) | 10.10 |
| Increase/(Decrease) in Trade Payables | – | (84.94) |
| Increase/(Decrease) Other financial liabilities | (5.02) | 52.60 |
| Increase/(Decrease) in Provisions | (3.26) | (0.87) |
| Increase/(Decrease) in Other non financial liabilities | 3.00 | (6.95) |
| (261.41) | (12.81) | |
| Cash generated from operations | 108.44 | 286.61 |
| Direct taxes paid (net of refund received) | (66.35) | (181.30) |
| Net Cash generated from / (used in) operating activities (A) | 42.09 | 105.31 |
| CASH FLOW FROM INVESTING ACTIVITIES | ||
| Additions to property, plant and equipment | (1.50) | (4.50) |
| Proceeds from Sale of property, plant and equipment | 1.79 | 6.90 |
| Purchase of investments | (738.42) | (684.91) |
| Proceeds from Sale of investments | 6.16 | 491.88 |
| Net Cash generated from / (used in) investing activities (B) | (731.97) | (190.63) |
| CASH FLOW FROM FINANCING ACTIVITIES | ||
| Net Borrowings Availed / (repaid) | 650.00 | 400.17 |
| Dividend Paid | (174.00) | (188.16) |
| Repayment of lease liabilities | (1.74) | (0.93) |
| Net Cash generated from / (used in) financing activities (C) | 474.26 | 211.08 |
| NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS (A+B+C) | (215.62) | 125.76 |
| Cash and cash equivalents at the beginning of the year | 222.08 | 96.32 |
| Cash and cash equivalents at the end of the year | 6.46 | 222.08 |
| S.No | Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|---|
| ASSETS | |||
| 1 Financial Assets | |||
| (a) Cash and Cash Equivalents | 4,621.38 | 4,707.03 | |
| (b) Bank Balances other than (a) above | 781.56 | 428.08 | |
| (c) Receivables | |||
| i) Trade Receivables | 2,684.78 | 1,749.53 | |
| (d) Investments | 1,105.93 | 1,149.59 | |
| (e) Investments accounted using equity method | 110.58 | 170.20 | |
| (f) Loans | 36,138.04 | 31,312.83 | |
| (g) Other Financial Assets | 954.86 | 552.80 | |
| Total Financial Assets | 46,397.13 | 40,070.06 | |
| 2 Non-Financial Assets | |||
| (a) Inventories | 2,459.20 | 2,416.58 | |
| (b) Current Tax Assets (Net) | 25.95 | 31.45 | |
| (c) Deferred Tax Assets (Net) | 976.18 | 856.94 | |
| (d) Investment Properties | 145.65 | 141.38 | |
| (e) Property, Plant and Equipment | 6,136.48 | 5,558.54 | |
| (f) Right of Use Asset held for surrender | 466.96 | – | |
| (g) Capital work in progress | 975.83 | 667.53 | |
| (h) Other Intangible Assets | 1,753.72 | 1,379.55 | |
| (i) Intangibles under development | 1,098.67 | 814.69 | |
| (j) Goodwill | 439.90 | 439.90 | |
| (k) Other Non-Financial Assets | 3,132.00 | 1,804.59 | |
| Total Non-Financial Assets | 17,610.54 | 14,111.15 | |
| Total Assets | 64,007.67 | 54,181.21 | |
| LIABILITIES AND EQUITY | |||
| 1 LIABILITIES | |||
| Financial Liabilities | |||
| (a) Trade Payables | |||
| i) Total outstanding dues of micro enterprises and small enterprises | 151.21 | 45.51 | |
| ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 9,814.07 | 7,620.19 | |
| (b) Debt Securities | 4,902.94 | 3,569.20 | |
| (c) Borrowings other than debt securities | 28,038.91 | 26,649.52 | |
| (d) Subordinated Liabilities | 3,214.49 | 2,269.31 | |
| (e) Other Financial Liabilities | 2,474.46 | 1,728.32 | |
| Total Financial Liabilities | 48,596.08 | 41,882.05 | |
| 2 Non-Financial Liabilities |