TGV Sraac Ltd — Results, 08-08-2025: Result
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3
TGV SRAAC LIMITED
(formerly
Sree
Rayalaseema
Alkalies and Allied Chemicals
Ltd.)
Registered
Office -
Gondiparla,
Kurnool - 518 004
(A.P)
CIN: L24110AP1981PLC003077, Web:
www.tgvgroup.com
UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH
JUNE,
2025
(tin Jakhs)
Quarter ended
Year Ended
SI.
Particulars
30-06-2025 31-03-2025
30-06-2024 31-03-2025
No.
Un-Audited Audited
Un-Audited Audited
I Revenue from
operations
49,094
4ti,Otl,j
37,907
1,74,\104
II Other income
476
506 282
1,418
Ill Total Income
(1+11)
49,570 49,189
38,189
1,76,322
IV
EXPENSES
a)
Cost of materials consumed
14,373
14,016
12,054
51,624
b)
Purchases of Stock-in-trade
-
-
-
-
c) Changes
in inventories of finished
goods,
(92)
267 132 419
work-in
progress
and stock in trade
d) Employee
benefits
expense
1,992
1,886
1,919
7,334
e)
Finance Costs
690 866
551
2,554
f)
Depreciation
and Amortisation
expense
4,005 2,482 2,077
8,808
g)
Power and Fuel
12,305
17,159
13,596
62,777
h)
Other
expenses
11,062 9,492 5,993
30,251
Total
expenses (a
to
h)
44,335
46,168 36,322
1,63,767
v
Profit before
exceptional
items and tax
(Ill-IV)
5,235
3,021
1,867 12,555
VI
Exceptional
items-(lncome)/Expenses
- -
-
-
VII
Profit before Tax
(V-VI)
5,235
3,021 1,867
12,555
VIII
Tax
expense
- Current Tax for the
year
1,619 322
437
2,428
- Deferred Tax
(263)
524 54
(19)
- Earlier
years
Income Tax
-
- -
-
IX
Profit for the period from
Continuing
operations
(VII-VIII)
3,879
2,175
1,376
10,146
x
Profit(Loss)
from Discontinued
operations
(5)
(7) (7)
(32)
XI
Tax
expense
of Discontinued
operations
(1)
(2)
(2)
(8)
XII
Profit/(Loss)
from Discontinued
operations
after Tax
(X-XI)
(4)
(5)
(5)
(24)
XIII
Profit for the
period (IX+XII)
3,875
2,170
1,371
10,122
XIV a) Other
Comprehensive
Income
281
(432)
38
140
b) Tax effect on
Comprenensive
Income
(71)
109
(10)
(35)
c)
Net Other
Comprehensive
Income
210
(323)
28
105
xv
Total Comprehensive Income for the
period
(Xlll+XIV)
4,085
1,847 1,399
10,226
XVI
Paid-up Equity Share Capital (Face Value of Rs.10/-
per
share)
10,709
10,709
10,709
10,709
XVII Other
Equiiy
1,07, 112
XVIII
Earnings per
Equity share(for continuing
operations)
(a)
Basic
(Rs.)
3.62
2.03 1.28
9.47
(b)
Diluted
(Rs.)
3.62
2.03
1.28
9.47
XIX
Earnings per Equity share(for
Discontinuing
operations)
(a)
Basic
(Rs.)
(0.01)
(0.01)
(0.01)
(0.02)
(b)
Diluted
(Rs.)
(0.01) (0.01)
(0.01) (0.02)
xx
Earnings
per
Equity share(for
Continuing
and
Discontinuing
operations)
(a)
Basic
(Rs.)
3.61
2.02 1.27
9.45
(b)
Diluted
(Rs.)
3.61
2.02
1.27
9.45
Reporting of segment wise Revenue, Results and
Capital
Employed
under
Regulation
33 of SEBI
(LODR), Regulations, 2015 for the Quarter ended 30.06.2025
(�
in
lakhs)
Quarter ended
Year Ended
SI.
Particulars
30-06-2025
31-03-2025 30-06-2024
31-03-2025
No.
Un-Audited
Audited
Un-Audited
Audited
1
Segment
Revenue
a)
Chemicals
48,768
48,793
36,793
171376
b)
Oils & Fats
798 827
1,656
5581
TOTAL
49,566
49,620
38,449
1,76,957
Less: Inter
segment
revenue
472 937
542 2,053
Revenue from Operations
49,094
48,683
37,907
1,74,904
2
Segment
Results
ProfiU(Loss)
before tax and interest:
a) Chemicals
5,928
4,027
2,268
14,862
b)
Oils & Fats
(188)
(366)
8
(455)
TOTAL
5,740
3,661
2,276
14,407
Less:
I) a)lnterest
Expenses
690
866
551
2,554
b)lnterest Income
(185)
(226)
(142)
(702)
II)
Other un-allocable
Expenditure net off Income
-
-
-
-
Total Profit before Tax from
Continuing operations
5,235
3,021
1,867
12,555
Less: Loss from Power Plant
(discontinuing operations)
(5)
(7) (7)
(32)
Total Profit before Tax
including
loss from
Continuing
&
5,230
3,014
1,860 12,523
discontinuing operations
3
Segment
Assets
a) Chemicals
1,83,550
1,83,099
1,72,857
1,83,099
b)
Oils & Fats
1,854
2,014
2,918
2,014
c)
Other-un allocable Assets
11,618
10,818
8,164
10,818
d) Power Plant
(Discontinuing operations)
830
830 828
830
TOTAL
1,97,852
1,96,761
1,84,767
1,96,761
4
Segment
Liabilities
a) Chemicals
70,415
73,774
68,457
73,744
b)
Oils & Fats
444
538 147
538
c) Other -un allocable Liabilities
5,082
4,654
5,184
4,654
d) Power Plant
(Discontinuing operations)
-
-
-
-
TOTAL
75,941 78,966
73,788
78,936
NOTE:
1) The above Un-audited financial results for the 1st Quarter ended 30th
June,
2025 were reviewed
by
the Audit
Committee and approved
by
the Board of Directors at the
meetings
held on 8th
August,
2025.
2) The statutory auditors have carried out Limited Review of the above financial results for the 1st
Quarter
ended
30th
June,2025.
3) During the present quarter ended 30th June, 2025, the
company
has revised the useful life of certain
property, plant
and machinery of chemical segment, based on a technical evaluation of condition and
expected
usage
of assets.
This
change in accounting estimate has been
applied
prospectively
with effect from
April
1,
2025 and
thereby
the
depreciation was increased by Rs. 1614 lakhs and has same
impact
on
profit
and
earning per
equity
share of
Rs.1.13
for the
quarter
ended 30th
June,
2025.
4) The figures of last quarter ended on 31.03.2025 are
balancing figures
between audited
figures
in
respect
of full
financial year and unaudited published year to date
figures upto
the 3rd
quarter
ended on 31.12.2024
respectively
5) The figures for the
corresponding previous quarters
have been restated/
regrouped
and
reclassified,
wherever
necessary to confirm with the current
quarter
presentation.
Place
Hyderabad
Date 08.08.2025
For
Brahmayya
& Co.
Cha"ered Acco.mtants (FRN 0005155)
f1�;
.... ;Jdheenam Reddy
Partner
t.:t:·nt.ership
No.026450
BRAHMAYYA & CO.,
Chartered Accountants
CA-
IND I A
No 21/142-6, Zero Road, SKD
Colony
�
ADONI - 518 301, Kurnool Dist ,
(A.P)
brahmayya_adoni@yahoo.co.in
6
08512 253447 1...
Independent Auditor's Review
Report
on the
Quarterly
Unaudited Financial Results of the
Company Pursuant to the
Regulation
33 of the SEBI
(Listing
Obligations
and Disclosure
Requirements)
Regulations,
2015, as amended
Review
Report
to
The Board of Directors of
TGV SRAAC Limited,
1. We have reviewed the
accompanying
statement of unaudited financial results of TGV SRAAC
Limited (the "Company")
(CIN:L24110AP1981PLC003077)
for the
quarter
ended
June
30, 2025
(the
"Statement") attached herewith,
being
submitted
by
the
Company pursuant
to the
requirements
of
Regulation 33 of the SEBI
(Listing
Obligations
and Disclosure
Requirements)
Regulations,
2015,
as
amended
(the
"Listing Regulations").
2. The Company's
Management
is
responsible
for the
preparation
of the Statement in accordance with
the recognition and measurement
principles
laid down in Indian
Accounting
Standard
34,
(Ind
AS
34)
"Interim Financial
Reporting"
prescribed
under Section 133 of the
Companies
Act,
2013 as
amended,
read with relevant rules issued thereunder and other
accounting
principles
generally accepted
in India
and in compliance with
Regulation
33 of the
Listing
Regulations.
The Statement has been
approved
by
the Company's Board of Directors. Our
responsibility
is to
express
a conclusion on the Statement based
on our review.
3. We conducted our review of the Statement in accordance with the Standard on Review
Engagements
(SRE) 2410, "Review of Interim Financial Information Performed
by
the
Independent
Auditor of the
Entity" issued by the Institute of Chartered Accountants of India. This standard
requires
that we
plan
and perform the review to obtain moderate assurance as to whether the Statement is free of material
misstatement. A review of interim financial information consists of
making inquiries,
primarily
of
persons responsible for financial and
accounting
matters, and
applying
analytical
and other review
procedures. A review is
substantially
less in
scope
than an audit conducted in accordance
with
Standards on Auditing and
consequently
does not enable us to obtain assurance that we would
become
aware of all significant matters that
might
be identified in an audit.
Accordingly,
we do not
express
an
audit
opinion.
Contd .... 2
Head Office. # 10/2,
Khivraj
Mansion, Kasturba Road, BENGALURU - 560001
BRAHMAYYA & CO.,
Chartered Accountants
CA
IND I A
:: 2 ::
No. 21/142-6, Zero Road, SKD
Colony
.i)
ADONI - 518 301, Kurnool
Dist.,
(A.P)
brahmayya_adoni@yahoo.co
1n
(c:?l
08512 253447 fCl
4. Based on our review conducted as above,
nothing
has come to our attention that causes us to believe
that the
accompanying
Statement,
prepared
in accordance with the
recognition
and measurement
principles laid down in the aforesaid Indian
Accounting
Standards
('Ind AS')
specified
under Section
133 of the
Companies
Act, 2013 as amended, read with relevant rules issued thereunder and other
accounting principles generally
accepted
in India, has not disclosed the information
required
to be
disclosed in terms of the
Listing Regulations,
including
the manner in which it is to be
disclosed,
or
that it contains
any
material misstatement.
For
Brahmayya
& Co.,
Chartered Accountants
ICAI Firm
Registration
Number: 000515 S
B. Daivadheenam
Reddy
Partner
Membership
No. 026450
UDIN : 25026450BMOYHS3513
Place :
Hyderabad
Date : 8th
August,
2025
Head Office: # 10/2,
Khivraj
Mansion, Kasturba Road. BENGALURU - 560001
