Integrated Filing — IndAS



General information about company
Scrip Code 534804
NSE Symbol CARERATING
MSEI Symbol NA
ISIN INE752H01013
Name of company CARE RATINGS 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 05-Aug-2025   12:15:00
End date and time of board meeting 05-Aug-2025   16:00:00
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 939050000
Other income 136975000
Total income 1076025000
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 537004000
(e) Finance costs 5994000
(f) Depreciation, depletion and amortisation expense 33955000
(f) Other Expenses
1 Other expenses 124673000 124673000
Total other expenses 124673000
Total expenses 701626000
3 Total profit before exceptional items and tax 374399000
4 Exceptional items 0
5 Total profit before tax 374399000
6 Tax expense
7 Current tax 104406000
8 Deferred tax 5019000
9 Total tax expenses 109425000
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 264974000
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 264974000
17 Other comprehensive income net of taxes -3729000
18 Total Comprehensive Income for the period 261245000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 257785000
Total profit or loss, attributable to non-controlling interests 7189000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 254237000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 7008000
21 Details of equity share capital
Paid-up equity share capital 299581000
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 8.61
Diluted earnings (loss) per share from continuing operations 8.57
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 8.61
Diluted earnings (loss) per share from continuing and discontinued operations 8.57
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 above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on August 05, 2025 and have been subjected to limited review by the statutory auditors of the Company. nThe consolidated financial results include results of CARE Ratings Limited and its subsidiaries namely CARE Analytics and Advisory Private Limited , CARE ESG Ratings Limited , CARE Ratings (Africa) Private Limited, CARE Ratings South Africa (Pty) Limited, CARE Ratings Nepal Limited and CareEdge Global IFSC Limitedt nThe accompanying financial results have been prepared as per the format prescribed under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as modified by Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016.t t nThe financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended from time to time) read with section 133 of the Companies Act, 2013.t t t t t t nDuring Q1 FY 25-26, the Company granted 7,500 options to eligible employees of the Group under the Company's Employees Stock Option Scheme (ESOS) 2020 which are duly approved by shareholders in Annual General Meeting and Nomination and Remuneration Committee. The Company has alloted 25,933 equity shares of Rs.10 each pursuant to excercise of employee stock options during Q1 FY 25-26. nAs per Ind AS 102 - Share Based Payment, total cost of ESOS 2020 is recognised over vesting period. nEmployee Benefit Expenses in Consolidated results includes ESOP charge for the June 30 2025 is Rs. 67.02 nThe figures for the quarter ended March 31, 2025 in the above financial results are the balancing figures between the audited figures for the full previous financial year ended March 31, 2025 and the year to date unaudited limited reviewed figures published up to the nine months ended December 31, 2024.



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 Related Services 829775000 829775000
2 Others 109934000 109934000
Total Segment Revenue 939709000
Less: Inter segment revenue 659000 659000
Revenue from operations 939050000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Ratings and Related Services 376671000 376671000
2 Others -14620000 -14620000
Total Profit before tax 362051000
i. Finance cost 5994000 5994000
ii. Other Unallocable Expenditure net off Unallocable income -18342000 -18342000
Profit before tax 374399000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Ratings and Related Services 7970124000 7970124000
2 Others 235541000 235541000
Total Segment Asset 8205665000 8205665000
Un-allocable Assets 1659574000 1659574000
Net Segment Asset 9865239000 9865239000
4 Segment Liabilities
Segment Liabilities
1 Ratings and Related Services 1281344000 1281344000
2 Others 139188000 139188000
Total Segment Liabilities 1420532000 1420532000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1420532000 1420532000
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 -4103000 -4103000
Total Amount of items that will not be reclassified to profit and loss -4103000
2 Income tax relating to items that will not be reclassified to profit or loss -920000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit and loss -546000 -546000
Total Amount of items that will be reclassified to profit and loss -546000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -3729000