Integrated Filing — IndAS



General information about company

Scrip Code 505854
NSE Symbol TRF
MSEI Symbol NOTLISTED
ISIN INE391D01019
Name of company TRF 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 29-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 29-01-2026   14:30:00
End date and time of board meeting 29-01-2026   16:05:00
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,988.89 6,564.66
Other income 373.32 1,186.33
Total income 2,362.21 7,750.99
2 Expenses
(a) Cost of materials consumed 212.59 394.33
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (95.57) 121.91
(d) Employee benefit expense 1,474.86 4,272.97
(e) Finance costs 383.30 1,080.88
(f) Depreciation, depletion and amortisation expense 77.67 214.11
(f) Other Expenses
1 Cost of service consumed (4.11) 73.55
2 Other expenses (268.28) 205.63
Total other expenses (272.39) 279.18
Total expenses 1,780.46 6,363.38
3 Total profit before exceptional items and tax 581.75 1,387.61
4 Exceptional items (7.67) (1,138.62)
5 Total profit before tax 574.08 248.99
6 Tax expense
7 Current tax 0.05 5.18
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.05 5.18
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 574.03 243.81
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 574.03 243.81
17 Other comprehensive income net of taxes (70.09) 422.29
18 Total Comprehensive Income for the period 503.94 666.10
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 503.93 666.10
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 1,100.44 1,100.44
Face value of equity share capital 10 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 5.22 2.22
Diluted earnings (loss) per share from continuing operations 5.22 2.22
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 5.22 2.22
Diluted earnings (loss) per share from continuing and discontinued operations 5.22 2.22
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) The Consolidated unaudited financial results were by the Audit Committee and approved by the Board of Directors at its meetings held on January 29, 2026.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 Projects and services 0.0012258 0.0048993
2 Products and services 1,868.15 6,092.43
Total Segment Revenue 1,990.73 6,582.36
Less: Inter segment revenue 1.84 17.70
Revenue from operations 1,988.89 6,564.66
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Projects and services 508.34 378.12
2 Products and services 140.40 1,247.83
Total Profit before tax 648.74 1,625.95
i. Finance cost 378.41 1,067.02
ii. Other Unallocable Expenditure net off Unallocable income (311.42) (828.68)
Profit before tax 581.75 1,387.61
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Projects and services 3,020.54 3,020.54
2 Products and services 6,154.99 6,154.99
Total Segment Asset 9,175.53 9,175.53
Un-allocable Assets 26,219.25 26,219.25
Net Segment Asset 35,394.78 35,394.78
4 Segment Liabilities
Segment Liabilities
1 Projects and services 8,047.86 8,047.86
2 Products and services 4,045.68 4,045.68
Total Segment Liabilities 12,093.54 12,093.54
Un-allocable Liabilities 14,288.37 14,288.37
Net Segment Liabilities 26,381.91 26,381.91
Disclosure of notes on segments



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Items that will not be reclassified to profit and loss (30.26) (54.93)
Total Amount of items that will not be reclassified to profit and loss (30.26) (54.93)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit and loss (39.83) 477.22
Total Amount of items that will be reclassified to profit and loss (39.83) 477.22
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (70.09) 422.29