Integrated Filing — IndAS



General information about company
Scrip Code 526650
NSE Symbol TFCILTD
MSEI Symbol NOTLISTED
ISIN INE305A01015
Name of company TOURISM FINANCE CORPORATION OF INDIA 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 04-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Single segment
Description of single segment Finance
Start date and time of board meeting 04-Aug-2025   12:30:00
End date and time of board meeting 04-Aug-2025   14:15:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone
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 637121000
Other income 21074000
Total income 658195000
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 38876000
(e) Finance costs 215516000
(f) Depreciation, depletion and amortisation expense 1381000
(f) Other Expenses
1 Other operating expenses 20833000 20833000
2 Provision/Write-off for Bad & Doubtfull Debts/Investments 0 0
Total other expenses 20833000
Total expenses 276606000
3 Total profit before exceptional items and tax 381589000
4 Exceptional items 0
5 Total profit before tax 381589000
6 Tax expense
7 Current tax 76000000
8 Deferred tax 0
9 Total tax expenses 76000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement
11 Net Profit Loss for the period from continuing operations 305589000
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 305589000
17 Other comprehensive income net of taxes -2192000
18 Total Comprehensive Income for the period 303397000
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
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 925954000
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 3.3
Diluted earnings (loss) per share from continuing operations 3.3
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 3.3
Diluted earnings (loss) per share from continuing and discontinued operations 3.3
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) Notes:tttt n1. The above financial results of the Company were reviewed by the Audit Committee and approved by the Board of Directors in its meeting held on August 04, 2025. The Statutory Auditor of the Company have carried out a Limited Review of the aforesaid results, in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015, and have issued an unmodified report thereon. n2. Provision of Expected Credit Loss (ECL) on loan assets has been made as per the methodology adopted by the Board of Directors in accordance with Ind-AS109, which may be further enhancement by the management for certain loan assets or for all the loan assets, wherever considered necessary to take care of business uncertainties. Based on prevailing indicators of future economic scenario, the company has made enhanced ECL provision in the books as on June 30, 2025, which is also higher than provision requirements as per RBI IRACP norms. Accordingly, Impairment Reserve is not required to be created as per RBI regulatory guidelines on implementation of Ind-As in NBFCs vide notification dated March 13, 2020. n3. Listed Bonds/NCDs of Rs.15,974 lakh are secured by first pari-passu charge on the loan assets receivables with security coverage of 1 times. n4. The company is engaged mainly in financing and investment business activity.Since all activities are related to the main business activity there is no separate reportable segmants as per the Ind AS 108 on 'Operating Segments'. n5. Figures in financial statements have been rounded off to the nearest lakh (except number of shares) and previous period figures have been re-grouped, re-arranged wherever necessary to make comparable with figures of the current period. n6. Disclosures in compliance with Regulation 52 (4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. n nRatiost Quarter Ended nt 30.06.2025t30.06.2024 n(a) Total Debt - Equity ratio 0.71:1t 0.90:1 n(b) Outstanding redeemable preference shares (quantity and value) Nilt Nil n(c) Capital redemption reserve/debenture redemption reservet Nilt Nil n(d) Tangible Net worth (Rs. In lakh)t 1,23,836.86 1,14,912.25 n(e) Net Profit After Tax (Rs. In lakh)t 3,055.89 2,539.78 n(f) Earnings per Share (Not annualised) - Basic (Rs.)t 3.30t 2.74 n(g) Earnings per Share (Not annualised) - Diluted (Rs.)t 3.30t 2.74 n(h) Total Debt to Total Assets (%)t 41.15%t 45.97% n(i) Net Profit Margin(%) t 46.43%t 41.07% n(j) Sector Specific Ratios:t t n 1. * Gross NPA (%) t 0.24%t 2.81% n 2. * Net NPA (%) t Nilt 1.54% n 3. * Provision Coverage Ratio (%)t 100.00%t 45.11% n 4. Capital Risk Adequacy Ratio (CRAR) %t 62.68%t 58.29% n nNote : Debt service coverage ratio, Interest service coverage ratio, Current ratio, Long term debt to working capital, Bad debts to Accounts receivable ratio, Current liability ratio, Debtors turnover, Inventory turnover and Operating margin ratio is not applicable to the Company. n



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Item that will not be reclassified to profit or loss -2192000 -2192000
Total Amount of items that will not be reclassified to profit and loss -2192000
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
1 Item that will be reclassified to profit or loss 0 0
Total Amount of items that will be reclassified to profit and loss 0
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -2192000