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 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 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



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 48834800000
Other income 405900000
Total income 49240700000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 25700300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1440900000
(d) Employee benefit expense 3218700000
(e) Finance costs 400400000
(f) Depreciation, depletion and amortisation expense 2929300000
(f) Other Expenses
1 Occupancy cost including Rent 4888200000 4888200000
2 Other Expenses 5108100000 5108100000
Total other expenses 9996300000
Total expenses 43685900000
3 Total profit before exceptional items and tax 5554800000
4 Exceptional items 0
5 Total profit before tax 5554800000
6 Tax expense
7 Current tax 1430700000
8 Deferred tax -30800000
9 Total tax expenses 1399900000
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 4154900000
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 92100000
16 Total profit (loss) for period 4247000000
17 Other comprehensive income net of taxes 21100000
18 Total Comprehensive Income for the period 4268100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4296900000
Total profit or loss, attributable to non-controlling interests -49900000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4318000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -49900000
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 12.09
Diluted earnings (loss) per share from continuing operations 12.09
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 12.09
Diluted earnings (loss) per share from continuing and discontinued operations 12.09
24 Debt equity ratio 0.0036
25 Debt service coverage ratio 0.0276
26 Interest service coverage ratio 0.1534
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.The above unaudited Consolidated 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 Parent Company at its meeting held on 06th August 2025. n n2.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 n3.Main business of the Group entities is retailing / trading of merchandise. All other operating activities of the Group are incidental to its main business. Accordingly, there are no separate reportable segments. n n4.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 n5.The statutory auditors of the Parent Company have carried out limited review of the consolidated financial results for the current quarter and have issued an unmodified opinion. n n n n For and on behalf of the Board of Directors n n n nMumbaittttttttN N TATA n06th August, 2025tttttttChairman nttttttt DIN : 00024713 nPaid up Debt capital = 2,183.79 Cr. nDebenture Redemption Reserve = 100.00 Cr. nCapital Redemption Reserve = 7.00 Cr. nNet Worth = 5,893.54 Cr. nCurrent Ratio = 2.66 nLong Term debt to working capital = 0.63 nBad debt to Account receivable ratio = - nCurrent liability ratio = 38.21% nTotal debt to Total Assets = 22.12% nDebtors turnover ratio = 349.62 nInventory turnover ratio = 5.51 nOperating Margin = 11.16% nNet Profit Margin = 8.82% 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 Consolidated
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Equity Instruments through Other Comprehensive Income 26700000 26700000
2 Remeasurement of Defined Benefit Plan 0 0
Total Amount of items that will not be reclassified to profit and loss 26700000
2 Income tax relating to items that will not be reclassified to profit or loss 3900000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operation -1700000 -1700000
Total Amount of items that will be reclassified to profit and loss -1700000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 21100000