Integrated Filing — IndAS



General information about company
Scrip Code 542233
NSE Symbol TREJHARA
MSEI Symbol NOTLISTED
ISIN INE00CA01015
Name of company TREJHARA SOLUTIONS 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-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 Single segment
Start date and time of board meeting 12-Aug-2025   12:45:00
End date and time of board meeting 12-Aug-2025   15:45:00
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
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 58328000
Other income 1167000
Total income 59495000
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 27604000
(e) Finance costs 142000
(f) Depreciation, depletion and amortisation expense 231000
(f) Other Expenses
1 (a) Software Service Charges 19540000 19540000
2 (e) Other Expenses 7556000 7556000
Total other expenses 27096000
Total expenses 55073000
3 Total profit before exceptional items and tax 4422000
4 Exceptional items 0
5 Total profit before tax 4422000
6 Tax expense
7 Current tax 1580000
8 Deferred tax 280000
9 Total tax expenses 1860000
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 2562000
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 2562000
17 Other comprehensive income net of taxes -367000
18 Total Comprehensive Income for the period 2195000
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 145163000
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 0.18
Diluted earnings (loss) per share from continuing operations 0.18
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 0.18
Diluted earnings (loss) per share from continuing and discontinued operations 0.18
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 to the Standalone Financial Results: n1)tThe Company operates mainly in the business of Software Consultancy and License services. Accordingly, there are no separate reportable segments as per IND AS 108 – Operating Segments. n n2)tOther Expense include foreign exchange loss of INR 2.76 Lakhs for the quarter ended 30/06/2025 (other income include foreign exchange gain for the quarter ended 30/06/2024: INR 1.20 Lakhs). n n3)tThe Board of Directors, in its meeting held on March 26, 2024, approved the Scheme of Amalgamation between the Company and LP Logistics Plus Chemical SCM Private Limited (LP Logistics) (the 'Scheme') under the provisions of Sections 230 to 232 and other applicable provisions of the Companies Act, 2013, along with the rules framed thereunder, subject to the necessary regulatory approvals. The proposed Appointed Date for the Scheme was April 01, 2024. n nThe Mumbai Bench of Hon’ble National Company Law Tribunal (NCLT) has directed on December 19, 2024 to the Company and LP Logistics to convene the meetings for the shareholders of the Company, LP Logistics, and unsecured creditors of LP Logistics, these meetings were held on February 04, 2025. During these meetings, the Scheme was approved by the shareholders and creditors of both the companies. n nThe Scheme of Amalgamation is currently being heard before the Hon’ble National Company Law Tribunal (NCLT), Mumbai Bench. Upon receipt of the final order from the NCLT, the Company will proceed with the necessary steps for implementation of the Scheme. n n4)tThe figures for the quarter ended 31/03/2025 are the balancing figures between the audited figures in respect of the full financial year 2024-25 and the published unaudited year to date figures up to the third quarter ended 31/12/2024. n n5)tThe Company has applied its material accounting policies in the preparation of this standalone financial results consistent with those followed in the standalone financial statements for the year ended March, 31, 2025. n n6)tThe figures for the earlier periods have been regrouped/ reclassified wherever necessary to make them comparable with those of the current period. n n7)tThe Statutory Auditors of the Company have conducted a limited review of the standalone financial results for the quarter ended June 30, 2025 pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement (LODR) Regulations 2015 and have issued an unmodified conclusion in their review report. n8)tThe standalone financial results for the quarter ended June 30, 2025 have been extracted from the unaudited standalone financial statements prepared in accordance with the Indian Accounting Standards (Ind-AS) 34 Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued thereafter. These standalone financial results have been reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on August 12, 2025. n n nPlace: Navi Mumbai nDate: August 12, 2025t For Trejhara Solutions Limited n n nAmit Sheth nChairman & Director n n n n n n 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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 367000
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 -367000





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 Chokshi & Chokshi LLP Yes 31-Mar-2028