Integrated Filing — IndAS



General information about company
Scrip Code 500251
NSE Symbol TRENT
MSEI Symbol NOTLISTED
ISIN INE849A01020
Name of company Trent 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 06-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-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 Retail
Start date and time of board meeting 06-Aug-2025   11:00:00
End date and time of board meeting 06-Aug-2025   17:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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
The Company has not defaulted



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 47812500000
Other income 408500000
Total income 48221000000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 24788500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1437200000
(d) Employee benefit expense 2842800000
(e) Finance costs 395400000
(f) Depreciation, depletion and amortisation expense 2838500000
(f) Other Expenses
1 Occupancy Cost including Rent 4983500000 4983500000
2 Other Expenses 5383200000 5383200000
Total other expenses 10366700000
Total expenses 42669100000
3 Total profit before exceptional items and tax 5551900000
4 Exceptional items 0
5 Total profit before tax 5551900000
6 Tax expense
7 Current tax 1416600000
8 Deferred tax -90600000
9 Total tax expenses 1326000000
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 4225900000
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 4225900000
17 Other comprehensive income net of taxes 15200000
18 Total Comprehensive Income for the period 4241100000
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 355500000
Face value of equity share capital 1
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 11.89
Diluted earnings (loss) per share from continuing operations 11.89
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 11.89
Diluted earnings (loss) per share from continuing and discontinued operations 11.89
24 Debt equity ratio 0.0034
25 Debt service coverage ratio 0.0276
26 Interest service coverage ratio 0.1528
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.The above unaudited Standalone Financial Results for the quarter ended 30th June 2025 were reviewed by the Audit Committee and recommended to the Board, which was thereafter approved by the Board of Directors of the Company at its meeting held on 06th August 2025. n n2.During FY22 the Company had issued 5000 Redeemable Non-Convertible Debentures of Rs 10 Lakhs each on a private placement basis. These Debentures carry interest @ 5.78% p.a and would be redeemable on 29th May 2026. The Company has utilised entire proceeds towards the objects of the issue. n n3.The ratios have been computed as follows: nPaid up debt capital represents Loans, Debentures, Commercial papers, Lease Liabilities and Financial Liability under IND AS 116. nDebt Service Coverage Ratio = Earnings before Interest and Tax/ (Interest + Principal Repayment of Debenture, Commercial paper, Lease liabilities and Financial Liability under IND AS 116) nInterest Service Coverage Ratio = Earnings before Interest and Tax/Interest Expenses. nCurrent ratio = Current assets/Current liabilities excluding Debt Capital. nCurrent Liability ratio = Current Liabilities excluding Debt Capital / Total Liabilities. nInterest includes interest on borrowing, lease liabilities and Financial Liability under IND AS 116. n n4.Main business of the company is retailing / trading of merchandise. All other operating activities of the Company are incidental to its main business. Accordingly, there are no separate reportable segments. n n5.The results of the quarter ended 31st March 2025 are balancing figures between audited results in respect of full financial year and published year to date results up to third quarter of relevant financial and have been subjected to limited review by the auditors. n n6.The statutory auditors of the Company have carried out limited review of the standalone financial results for the current quarter and have issued an unmodified opinion. n n n For and on behalf of the Board of Directors n n nMumbaittttttttN N TATA n06th August, 2025tttttttChairman nttt tttt DIN : 00024713 n nPaid up Debt capital = 2,155.82 Cr. nDebenture Redemption Reserve = 100.00 Cr. nCapital Redemption Reserve = 7.00 Cr. nNet Worth = 6,338.51 Cr. nCurrent Ratio = 2.57 nLong Term debt to working capital = 0.69 nBad debt to Account receivable ratio = - nCurrent liability ratio = 37.56% nTotal debt to Total Assets = 21.34% nDebtors turnover ratio = 402.38 nInventory turnover ratio = 5.37 nOperating Margin = 11.38% nNet Profit Margin =8.96% 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 Equity Instruments through Other Comprehensive Income 17800000 17800000
2 Remeasurement of Defined Benefit Plan 0 0
Total Amount of items that will not be reclassified to profit and loss 17800000
2 Income tax relating to items that will not be reclassified to profit or loss 2600000
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
5 Total Other comprehensive income 15200000