Integrated Filing — IndAS



General information about company
Scrip Code 542830
NSE Symbol IRCTC
MSEI Symbol NOTLISTED
ISIN INE335Y01020
Name of company INDIAN RAILWAY CATERING AND TOURISM CORPORATION 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-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 13-Aug-2025   13:00:00
End date and time of board meeting 13-Aug-2025   16:30:00
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 11596810000
Other income 611883000
Total income 12208693000
2 Expenses
(a) Cost of materials consumed 178286000
(b) Purchases of stock-in-trade 445592000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -6277000
(d) Employee benefit expense 757414000
(e) Finance costs 44551000
(f) Depreciation, depletion and amortisation expense 118642000
(f) Other Expenses
1 Catering Expenses 4193066000 4193066000
2 Tourism Expenses 1130146000 1130146000
3 Manufacturing and direct expenses 511150000 511150000
4 Other expenses 414782000 414782000
Total other expenses 6249144000
Total expenses 7787352000
3 Total profit before exceptional items and tax 4421341000
4 Exceptional items 0
5 Total profit before tax 4421341000
6 Tax expense
7 Current tax 1195534000
8 Deferred tax -81227000
9 Total tax expenses 1114307000
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 3307034000
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 3307034000
17 Other comprehensive income net of taxes 16229000
18 Total Comprehensive Income for the period 3323263000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 1600000000
Face value of equity share capital 2
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 4.13
Diluted earnings (loss) per share from continuing operations 4.13
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 4.13
Diluted earnings (loss) per share from continuing and discontinued operations 4.13
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1tUFR reviewed by Audit Committee and approved by BoD at respective meetings held on 13.08.2025. Statutory Auditors have conducted limited review of Financial results.tttt n2tFR prepared as per IndAS as prescribed under sec. 133 of the Co. Act, 2013 read with Co. Ind AS Rules, 2015.ttt n3tFig. for qtr. ended 31.03.2025 represents derived fig. bw audited fig. in respect of full relevant FY and unaudited published year to date fig. upto 31st Dec. being date of end of 3rd qtr. of relevant FY which were subjected to limited review by statutory auditors.tttt n4tRB vide CC no. CC60 of 2019 reg. inc. in catg tariff for post and pre paid trains. Effect of enhancement of License Fee from 18.11.2019 to 22.03.2020 for postpaid trains and 27.11.2021 to 31.06.2025 for post and pre-paid trains has not been recognized as matter is subjudice.tt n5tAs per TC of tender, for 4 PPP RN plants, DCOs to be reimbursed GST on supply of Railneer net of ITC availed by them. As per the info. made available by DCOs, Rs.135.98 Lakhs has been accounted for qtr. ended 30.06.25 and Rs.388.46 lakhs was accounted during FY24-25. These DCOs have represented against claim of Co. for ITC. Matter is being examined by Mgt. to decide on future course of action.ttt n6tNAA issued notice on 25.02.2022 for profiteering Rs.5041.44 Lakhs under CGST Act for not passing benefit of tax reduction to consumers. CCI empowered to adjudicate matter. No communication received from CCI till date.tttt n7tCertain Licensees invoked arbitration for compensation of diff. rates of regular and combo meal provided under CCs as issued by IR and claimed price of welcome drink provided from 2014 till date. Arbitrator awarded Rs.7471.65 Lakhs approx. in 13 petitions from Jan 2015 to Mar 2020. Claimant never claimed said amount while submitting invoices for services rendered. Services provided to passengers of IR and amt. so paid is req. to be reimbursed to IRCTC by IR. nCo. filed objection and Honble HC, Delhi directed to deposit amt to stay of Arbitral Award. Deposited a BG to tune of Rs.8471.65 Lakhs to stay execution of said award. Honble HC Delhi set aside and quashed award of Rs.4200 Lakhs against IRCTC while upholding the smaller claim of Rs.3200 lakhs. and the aforesaid Bank guarantee has been released to IRCTC. Co. and licensee both have filed petitions for challenging impugned judgment. Ld. Divisional Bench on 10.02.2025 restored Arbitral award qua Claimants claim. IRCTC has filed SLP against judgement before the Honble Supreme Court.tttt n8tFor previous FY 24-25, Exceptional items represent net income of Rs.4788.73 lakhs includes i. Rs.220.72 lakhs towards reversal of RU, Stabling & other charges waived off on Golden Chariot train by KTDC for 2022-23 & 2023-24, ii. Rs.3988.09 lakhs towards net Impact of 01 time reconciliation of Legacy balances and iii. Rs.579.92 Lakhs being excess provisions written back for P.Y. relating to various expenses.tttt n9tConsolidated results are based on the management certified financial statements of IRCTC Payments Ltd. tttt n9tFig. for PY periods regrouped, reclassified, restated, wherever considered necessary.



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 Catering 5467813000 5467813000
2 Railneer 1104909000 1104909000
3 Internet Ticketing 3587533000 3587533000
4 Tourism 1476983000 1476983000
Total Segment Revenue 11637238000
Less: Inter segment revenue 40428000 40428000
Revenue from operations 11596810000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Catering 717468000 717468000
2 Railneer 154002000 154002000
3 Internet Ticketing 3018939000 3018939000
4 Tourism 128600000 128600000
Total Profit before tax 4019009000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income -402332000 -402332000
Profit before tax 4421341000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Catering 0 0
2 Railneer 0 0
3 Internet Ticketing 0 0
4 Tourism 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Catering 0 0
2 Railneer 0 0
3 Internet Ticketing 0 0
4 Tourism 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1. Assets and Liabilities used in the company business are not identified to any of reportable segments as these are used interchangeably between segments. The Company believes that it is currently not practicable to provide segmental disclosure relating to total assets and liabilities since a meaningful segregation of the available data could be onerous.tttt n2. For the year ended 31.03.25, above segment results include exceptional item representing income of Rs.4788.73 Lakhs which is allocated to various segments as undertttt ntFor the quarter ended 30.06.2025tFor the year ended 31.03.2025tt nSegmentttRs. In LakhstttRs. In Lakhstt nCatering ttt - t tt3,283.62 tt nRailneerttt - t tt185.78 tt nInternet Ticketingt t- ttt 534.56 tt nTourismttt - t tt784.77 tt ntttt nTotaltttt - t tt4,788.73 tt ntttt n3. Fig. for qtr ended 31.03.2025 represents the derived fig. bw audited fig. in respect of the full relevant FY and the unaudited published year to date fig. upto 31st Dec. being date of end of 3rd quarter of the relevant FY which were subjected to limited review by statutory auditors.t



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
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 -21688000
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 5459000
5 Total Other comprehensive income 16229000