Integrated Filing — IndAS



General information about company
Scrip Code 505854
NSE Symbol TRF
MSEI Symbol NOTLISTED
ISIN INE391D01019
Name of company TRF Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 28-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-Jul-2025   14:30:00
End date and time of board meeting 28-Jul-2025   16:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue 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.
1 Income
Revenue from operations 234171000
Other income 37799000
Total income 271970000
2 Expenses
(a) Cost of materials consumed 6648000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 16128000
(d) Employee benefit expense 146100000
(e) Finance costs 28122000
(f) Depreciation, depletion and amortisation expense 6593000
(f) Other Expenses
1 Cost of service consumed 5203000 5203000
2 Other Expenses 28117000 28117000
Total other expenses 33320000
Total expenses 236911000
3 Total profit before exceptional items and tax 35059000
4 Exceptional items 0
5 Total profit before tax 35059000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 35059000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 35059000
17 Other comprehensive income net of taxes 33359000
18 Total Comprehensive Income for the period 68418000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 68418000
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 110044000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.19
Diluted earnings (loss) per share from continuing operations 3.19
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.19
Diluted earnings (loss) per share from continuing and discontinued operations 3.19
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The unaudited consolidated results were reviewed by the Audit Committee at its meeting held on July 25, 2025 and were approved by the Board of Directors at its meeting held on July 28, 2025.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Projects & Services 17137000 17137000
2 Products & Services 217766000 217766000
Total Segment Revenue 234903000
Less: Inter segment revenue 732000 732000
Revenue from operations 234171000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Projects & Services -9589000 -9589000
2 Products & Services 43010000 43010000
Total Profit before tax 33421000
i. Finance cost 27226000 27226000
ii. Other Unallocable Expenditure net off Unallocable income -28864000 -28864000
Profit before tax 35059000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Projects & Services 324997000 324997000
2 Products & Services 495827000 495827000
Total Segment Asset 820824000 820824000
Un-allocable Assets 2570225000 2570225000
Net Segment Asset 3391049000 3391049000
4 Segment Liabilities
Segment Liabilities
1 Projects & Services 796140000 796140000
2 Products & Services 321156000 321156000
Total Segment Liabilities 1117296000 1117296000
Un-allocable Liabilities 1370658000 1370658000
Net Segment Liabilities 2487954000 2487954000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Segments Results includes adjustment of Depreciation and Amortisation. n nInformation on revenue by geographical segment is not given for consolidated financial results as the revenue from sales to customers outside India is less than 10% of the total revenue.



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit and loss -2502000 -2502000
Total Amount of items that will not be reclassified to profit and loss -2502000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss -35861000
5 Total Other comprehensive income 33359000