Integrated Filing — IndAS



General information about company
Scrip Code 532835
NSE Symbol ICRA
MSEI Symbol NOTLISTED
ISIN INE725G01011
Name of company ICRA 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 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-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 31-Jul-2025   11:15:00
End date and time of board meeting 31-Jul-2025   13:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 1244887000
Other income 243619000
Total income 1488506000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 697146000
(e) Finance costs 16472000
(f) Depreciation, depletion and amortisation expense 40921000
(f) Other Expenses
1 Other Expenses 150286000 150286000
Total other expenses 150286000
Total expenses 904825000
3 Total profit before exceptional items and tax 583681000
4 Exceptional items 0
5 Total profit before tax 583681000
6 Tax expense
7 Current tax 121937000
8 Deferred tax 34162000
9 Total tax expenses 156099000
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 427582000
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 427582000
17 Other comprehensive income net of taxes -3812000
18 Total Comprehensive Income for the period 423770000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 424393000
Total profit or loss, attributable to non-controlling interests 3189000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -3812000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 96512000
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 44.11
Diluted earnings (loss) per share from continuing operations 44.05
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 44.11
Diluted earnings (loss) per share from continuing and discontinued operations 44.05
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Ratings and ancillary services 742477000 742477000
2 Research & Analytics 507569000 507569000
Total Segment Revenue 1250046000
Less: Inter segment revenue 5159000 5159000
Revenue from operations 1244887000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Ratings and ancillary services 230229000 230229000
2 Research & Analytics 148898000 148898000
Total Profit before tax 379127000
i. Finance cost 16472000 16472000
ii. Other Unallocable Expenditure net off Unallocable income -221026000 -221026000
Profit before tax 583681000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Ratings and ancillary services 1204961000 1204961000
2 Research & Analytics 1026329000 1026329000
Total Segment Asset 2231290000 2231290000
Un-allocable Assets 11591924000 11591924000
Net Segment Asset 13823214000 13823214000
4 Segment Liabilities
Segment Liabilities
1 Ratings and ancillary services 1973980000 1973980000
2 Research & Analytics 246660000 246660000
Total Segment Liabilities 2220640000 2220640000
Un-allocable Liabilities 592152000 592152000
Net Segment Liabilities 2812792000 2812792000
Disclosure of notes on segments



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 -5032000 -5032000
Total Amount of items that will not be reclassified to profit and loss -5032000
2 Income tax relating to items that will not be reclassified to profit or loss -1279000
3 Amount of items that will be reclassified to profit and loss
1 Items that willl be reclassified to profit and loss -59000 -59000
Total Amount of items that will be reclassified to profit and loss -59000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -3812000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration 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 Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins & Sells Yes 31-Mar-2027