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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 12-11-2025   14:00:00
End date and time of board meeting 12-11-2025   19:05:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,14,599.01 2,30,567.11
Other income 6,298.44 12,417.27
Total income 1,20,897.45 2,42,984.38
2 Expenses
(a) Cost of materials consumed 1,959.34 3,742.20
(b) Purchases of stock-in-trade 3,692.36 8,148.28
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 14.11 (48.66)
(d) Employee benefit expense 8,108.03 15,682.17
(e) Finance costs 438.57 884.08
(f) Depreciation, depletion and amortisation expense 1,142.42 2,328.84
(f) Other Expenses
1 Expenses of Catering Services 38,911.94 80,842.60
2 Expenses of Tourism 12,013.09 23,314.55
3 Manufacturing and direct expenses 5,060.87 10,172.37
4 Other expenses 4,416.15 8,563.97
Total other expenses 60,402.05 1,22,893.49
Total expenses 75,756.88 1,53,630.40
3 Total profit before exceptional items and tax 45,140.57 89,353.98
4 Exceptional items 580.49 580.49
5 Total profit before tax 45,721.06 89,934.47
6 Tax expense
7 Current tax 12,453.84 24,409.18
8 Deferred tax (935.21) (1,747.48)
9 Total tax expenses 11,518.63 22,661.70
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 34,202.43 67,272.77
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 34,202.43 67,272.77
17 Other comprehensive income net of taxes 310.35 472.64
18 Total Comprehensive Income for the period 34,512.78 67,745.41
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 16,000.00 16,000.00
Face value of equity share capital 2 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 4.28 8.41
Diluted earnings (loss) per share from continuing operations 4.28 8.41
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.28 8.41
Diluted earnings (loss) per share from continuing and discontinued operations 4.28 8.41
24 Debt equity ratio 0.00 0.00
25 Debt service coverage ratio 0.00 0.00
26 Interest service coverage ratio 0.00 0.00
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Please refer notes to finanacial results in PDF format.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 66,286.50
Capital work-in-progress 715.65
Investment property 5,296.13
Goodwill 0.00
Other intangible assets 142.12
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 97.31
Total non-current financial assets 97.31
Deferred tax assets (net) 24,856.41
Other non-current assets 16,125.29
Total non-current assets 1,13,519.41
2 Current assets
Inventories 1,122.83
Current financial asset
Current investments 0.00
Trade receivables, current 1,54,871.21
Cash and cash equivalents 60,281.15
Bank balance other than cash and cash equivalents 2,34,606.66
Loans, current 0.00
Other current financial assets 38,754.65
Total current financial assets 4,88,513.67
Current tax assets (net) 4,952.32
Other current assets 1,55,029.25
Total current assets 6,49,618.07
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 7,63,137.48
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 16,000.00
Other equity 4,10,081.90
Total equity attributable to owners of parent 4,26,081.90
Non controlling interest 0.00
Total equity 4,26,081.90
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 14,836.75
Total non-current financial liabilities 14,836.75
Provisions, non-current 12,305.62
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 2,940.76
Total non-current liabilities 30,083.13
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 9,920.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 69,920.58
Total Trade payable 79,840.68
Other current financial liabilities 66,599.21
Total current financial liabilities 1,46,439.89
Other current liabilities 1,57,111.97
Provisions, current 3,420.59
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 3,06,972.45
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 3,37,055.58
Total equity and liabilites 7,63,137.48
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Catering 51,966.22 1,06,644.35
2 Railneer 9,406.35 20,455.44
3 Internet Ticketing 38,587.96 74,463.29
4 Tourism 14,952.72 29,722.55
Total Segment Revenue 1,14,913.25 2,31,285.63
Less: Inter segment revenue 314.24 718.52
Revenue from operations 1,14,599.01 2,30,567.11
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Catering 6,695.79 13,870.35
2 Railneer 867.74 2,407.68
3 Internet Ticketing 32,677.89 62,867.46
4 Tourism 1,020.68 2,306.70
Total Profit before tax 41,262.10 81,452.19
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income (4,458.96) (8,482.28)
Profit before tax 45,721.06 89,934.47
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Catering 0.00 0.00
2 Railneer 0.00 0.00
3 Internet Ticketing 0.00 0.00
4 Tourism 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Catering 0.00 0.00
2 Railneer 0.00 0.00
3 Internet Ticketing 0.00 0.00
4 Tourism 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Please refer notes to finanacial results in PDF format.



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 - Remeasurement of post-employment benefit obligation 41474000 63162000
Total Amount of items that will not be reclassified to profit and loss 414.74 631.62
2 Income tax relating to items that will not be reclassified to profit or loss 104.39 158.98
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 0.00 0.00
5 Total Other comprehensive income 310.35 472.64



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 89,934.47
Adjustments for reconcile profit (loss)
Adjustments for finance costs 884.08
Adjustments for decrease (increase) in inventories (2.99)
Adjustments for decrease (increase) in trade receivables, current 17,977.20
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (31,438.56)
Adjustments for decrease (increase) in other non-current assets (37.16)
Adjustments for other financial assets, non-current 12.50
Adjustments for other financial assets, current 12,109.12
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (23,572.77)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 24,746.30
Adjustments for increase (decrease) in other non-current liabilities 117.64
Adjustments for depreciation and amortisation expense 2,328.84
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 32.73
Adjustments for provisions, non-current 112.10
Adjustments for other financial liabilities, current 25,568.07
Adjustments for other financial liabilities, non-current (1,803.76)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 8,194.37
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (293.48)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 18,545.49
Net cash flows from (used in) operations 1,08,479.96
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 25,129.41
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 83,350.55
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 47.58
Purchase of property, plant and equipment 1,449.98
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 6,824.36
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (57,206.35)
Net cash flows from (used in) investing activities (51,784.39)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 671.00
Dividends paid 8,000.00
Interest paid 364.78
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (9,035.78)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 22,530.38
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 22,530.38
Cash and cash equivalents cash flow statement at beginning of period 37,750.77
Cash and cash equivalents cash flow statement at end of period 60,281.15





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 N.K. Bhargava & Co. Yes 28-02-2026