General information about company

Scrip code*544174
NSE Symbol*TBOTEK
MSEI Symbol*NOTLISTED
ISIN*INE673O01025
Name of companyTBO Tek Limited
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2026
Date of end of financial year31-03-2027
Date of board meeting when results were approved02-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange27-10-2026
Description of presentation currencyINR
Level of roundingMillions
Reporting TypeQuarterly
Reporting QuarterSecond quarter
Nature of report standalone or consolidatedConsolidated
Whether results are audited or unaudited for the quarter endedUnaudited
Whether results are audited or unaudited for the Year to date for current period ended/year endedUnaudited
Segment ReportingMulti segment
Description of single segment
Start date and time of board meeting02-11-2026 10:40
End date and time of board meeting02-11-2026 16:40
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion



Financial Results – Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-07-202601-04-2026
Date of end of reporting period30-09-202630-09-2026
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedConsolidatedConsolidated
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations8656.2617914.06
Other income147.63276.6
Total income8803.8918190.66
2Expenses
(a)Cost of materials consumed00
(b)Purchases of stock-in-trade00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade00
(d)Employee benefit expense 1907.173700.84
(e)Finance costs169.62315.4
(f)Depreciation, depletion and amortisation expense338.37668.76
(g)Other Expenses
1Service fees3045.516779.6
2Net loss on foreign exchange differences88.71143.73
3Other expenses2257.734552.62
Total other expenses5391.9511475.95
Total expenses7807.1116160.95
3Total profit before exceptional items and tax996.782029.71
4Exceptional items -81.4-81.4
5Total profit before tax915.381948.31
6Tax expense
7Current tax194.65383.55
8Deferred tax-39.21-28.76
9Total tax expenses155.44354.79
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
11Net Profit Loss for the period from continuing operations759.941593.52
12Profit (loss) from discontinued operations before tax00
13Tax expense of discontinued operations00
14Net profit (loss) from discontinued operation after tax00
15Share of profit (loss) of associates and joint ventures accounted for using equity method00
16Total profit (loss) for period759.941593.52
17Other comprehensive income net of taxes88.99123.09
18Total Comprehensive Income for the period848.931716.61
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent759.941593.52
Total profit or loss, attributable to non-controlling interests00
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent848.931716.61
Total comprehensive income for the period attributable to owners of parent non-controlling interests00
21Details of equity share capital
Paid-up equity share capital108.59108.59
Face value of equity share capital11
22Reserves excluding revaluation reserve
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations7.0814.85
Diluted earnings (loss) per share from continuing operations7.0514.79
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations7.0814.85
Diluted earnings (loss) per share from continuing and discontinued operations7.0514.79
24Debt equity ratioTextual Information( 1)
25Debt service coverage ratioTextual Information( 2)
26Interest service coverage ratioTextual Information( 3)
27Disclosure of notes on financial resultsTextual Information(4)

Text Block

Textual Information(4)1. For notes to the consolidated financial results, kindly refer to the PDF filing done by the Company with the Stock Exchanges.

2. The Board Meeting commenced at 10:40 AM (IST) and was adjourned at 12:40 PM (IST). The adjourned meeting commenced at 03:16 PM (IST) and concluded at 04:40 PM (IST).



Statement of Asset and Liabilities

ParticularsHalf Year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2026
Date of end of reporting period30-09-2026
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedConsolidated
Assets
1 Non-current assets
Property, plant and equipment1058.6
Capital work-in-progress0
Investment property0
Goodwill5634.83
Other intangible assets9428.01
Intangible assets under development157.75
Biological assets other than bearer plants0
Investments accounted for using equity method0
Non-current financial assets
Non-current investments20.37
Trade receivables, non-current0
Loans, non-current0
Other non-current financial assets
1Other financial assets286.09
2
3
4
5
Details of other non-current financial assets
Total of other non-current financial assets286.09
Total non-current financial assets306.46
Deferred tax assets (net)222.62
Other non-current assets
1Other non-current assets81.14
2
3
4
5
Details of other non-current assets
Total of other non-current assets81.14
Total non-current assets16889.41
2Current assets
Inventories0
Current financial asset
Current investments2705.79
Trade receivables, current57371.97
Cash and cash equivalents13937.19
Bank balance other than cash and cash equivalents3120.66
Loans, current30.62
Other current financial assets
1Other financial assets1086.51
2
3
4
5
Details of other current financial assets
Total of Other current financial assets1086.51
Total current financial assets78252.74
Current tax assets (net)16.4
Other current assets
1Other current assets4161.61
2
3
4
5
Details of other current assets
Total of other current assets4161.61
Total current assets82430.75
3Non-current assets classified as held for sale0
4Regulatory deferral account debit balances and related deferred tax Assets0
Total assets99320.16
Equity and liabilities
1Equity
Equity attributable to owners of parent
Equity share capital108.59
Other equity17264.7
Total equity attributable to owners of parent17373.29
Non controlling interest0
Total equity17373.29
2Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current4117.86
Trade Payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises0
Total Trade payable0
Other non-current financial liabilities
1Lease liabilities897.26
2
3
4
5
Details of other non-current financial liabilities
Total of other non-current financial liabilities897.26
Total non-current financial liabilities5015.12
Provisions, non-current0
Deferred tax liabilities (net)46.63
Deferred government grants, Non-current0
Other non-current liabilities
1Employee benefit obligations241.76
2Contract liabilities140.97
3
4
5
Details of other non-current liabilities
Total of other non-current liabilities382.73
Total non-current liabilities5444.48
Current liabilities
Current financial liabilities
Borrowings, current1536.82
Trade Payables, current
(A) Total outstanding dues of micro enterprises and small enterprises31.98
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises60674.67
Total Trade payable60706.65
Other current financial liabilities
1Lease liabilities156.44
2Other financial liabilities1292.37
3
4
5
Details of other current financial liabilities
Total of other current financial liabilities1448.81
Total current financial liabilities63692.28
Other current liabilities
1Employee benefit obligations197.06
2Contract liabilities11817.04
3Other current liabilities439.26
4
5
Details of other current liabilities
Total of other current liabilities12453.36
Provisions, current0
Current tax liabilities (Net)356.75
Deferred government grants, Current0
Total current liabilities76502.39
3Liabilities directly associated with assets in disposal group classified as held for sale0
4Regulatory deferral account credit balances and related deferred tax liability0
Total liabilities81946.87
Total equity and liabilities99320.16
Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-07-202601-04-2026
Date of end of reporting period30-09-202630-09-2026
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedConsolidatedConsolidated
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1Air ticketing806.221618.48
2Hotels and packages7452.6415450
3Others397.4845.58
Total Segment Revenue8656.2617914.06
Less: Inter segment revenue00
Revenue from operations 8656.2617914.06
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1Air ticketing410.79858.13
2Hotels and packages4799.469507.4
3Others400.5768.93
Total Profit before tax5610.7511134.46
i. Finance cost169.62315.4
ii. Other Unallocable Expenditure net off Unallocable income4525.758870.75
Profit before tax915.381948.31
3(Segment Asset - Segment Liabilities)
Segment Asset
1Air ticketing00
2Hotels and packages00
3Others00
Total Segment Asset00
Un-allocable Assets99320.1699320.16
Net Segment Asset99320.1699320.16
4Segment Liabilities
Segment Liabilities
1Air ticketing00
2Hotels and packages00
3Others00
Total Segment Liabilities00
Un-allocable Liabilities81946.8781946.87
Net Segment Liabilities81946.8781946.87
Disclosure of notes on segmentsTextual Information(1)

Text Block

Textual Information(1)Assets and liabilities are not identified to any reportable segments, since the Company uses them interchangeably across segments and consequently, the Management believes that it is not practicable to provide segment disclosures relating to total assets and liabilities.



Other Comprehensive Income

Date of start of reporting period01-07-202601-04-2026
Date of end of reporting period30-09-202630-09-2026
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedConsolidatedConsolidated
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1Re-measurement losses on defined benefit plans-7.91-9.60
Total Amount of items that will not be reclassified to profit and loss-7.91-9.60
2Income tax relating to items that will not be reclassified to profit or loss -1.87-2.64
3Amount of items that will be reclassified to profit and loss
1Exchange differences on translating the financial statements of foreign operations95.03130.05
Total Amount of items that will be reclassified to profit and loss95.03130.05
4Income tax relating to items that will be reclassified to profit or loss 0.000.00
5Total Other comprehensive income88.99123.09


Cash flow statement, indirect

ParticularsHalf Year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2026
Date of end of reporting period30-09-2026
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedConsolidated
Part IBlue color marked fields are non-mandatory.
1Statement of cash flows
Cash flows from used in operating activities
Profit before tax1948.31
2Adjustments for reconcile profit (loss)
Adjustments for finance costs315.4
Adjustments for decrease (increase) in inventories0
Adjustments for decrease (increase) in trade receivables, current-3685.21
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets1921.29
Adjustments for decrease (increase) in other non-current assets0
Adjustments for other financial assets, non-current0
Adjustments for other financial assets, current810.71
Adjustments for other bank balances0
Adjustments for increase (decrease) in trade payables, current5611.8
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities-1739.65
Adjustments for increase (decrease) in other non-current liabilities0
Adjustments for depreciation and amortisation expense668.76
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current11.13
Adjustments for provisions, non-current0
Adjustments for other financial liabilities, current-152
Adjustments for other financial liabilities, non-current0
Adjustments for unrealised foreign exchange losses gains48.23
Adjustments for dividend income0
Adjustments for interest income189.63
Adjustments for share-based payments142.4
Adjustments for fair value losses (gains)-58.15
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow0
Other adjustments to reconcile profit (loss)0
Other adjustments for non-cash items203.79
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)3908.87
Net cash flows from (used in) operations5857.18
Dividends received0
Interest paid0
Interest received0
Income taxes paid (refund)232.23
Other inflows (outflows) of cash0
Net cash flows from (used in) operating activities5624.95
3Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0
Cash flows used in obtaining control of subsidiaries or other businesses0
Other cash receipts from sales of equity or debt instruments of other entities0
Other cash payments to acquire equity or debt instruments of other entities0
Other cash receipts from sales of interests in joint ventures0
Other cash payments to acquire interests in joint ventures0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0
Proceeds from sales of property, plant and equipment0.4
Purchase of property, plant and equipment22.09
Proceeds from sales of investment property0
Purchase of investment property0
Proceeds from sales of intangible assets0
Purchase of intangible assets315.87
Proceeds from sales of intangible assets under development0
Purchase of intangible assets under development0
Proceeds from sales of goodwill0
Purchase of goodwill0
Proceeds from biological assets other than bearer plants0
Purchase of biological assets other than bearer plants0
Proceeds from government grants0
Proceeds from sales of other long-term assets0
Purchase of other long-term assets0
Cash advances and loans made to other parties-3.42
Cash receipts from repayment of advances and loans made to other parties0
Cash payments for future contracts, forward contracts, option contracts and swap contracts0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0
Dividends received0
Interest received205.96
Income taxes paid (refund)0
Other inflows (outflows) of cash-963.38
Net cash flows from (used in) investing activities-1091.56
4Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0
Payments from changes in ownership interests in subsidiaries0
Proceeds from issuing shares0
Proceeds from issuing other equity instruments0
Payments to acquire or redeem entity's shares0
Payments of other equity instruments0
Proceeds from exercise of stock options14.56
Proceeds from issuing debentures notes bonds etc0
Proceeds from borrowings659.5
Repayments of borrowings1612.29
Payments of lease liabilities78.61
Dividends paid0
Interest paid266.43
Income taxes paid (refund)0
Other inflows (outflows) of cash329.56
Net cash flows from (used in) financing activities-953.71
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes3579.68
5Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents141.31
Net increase (decrease) in cash and cash equivalents3720.99
Cash and cash equivalents cash flow statement at beginning of period10216.2
Cash and cash equivalents cash flow statement at end of period13937.19



Details of Impact of Audit Qualification

Whether results are audited or unauditedUnaudited
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Consolidated resultsYes
Audit firm's nameWhether the firm holds a valid peer review certificate issued by Peer Review Board of ICAICertificate valid upto
1S.R.Batliboi & Co. LLPYes31-07-2027