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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 04-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-01-2026
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 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 Unaudited
Segment Reporting Single segment
Description of single segment Retail
Start date and time of board meeting 04-02-2026   09:30:00
End date and time of board meeting 04-02-2026   16:00:00
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
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
The Company has not made any default in regards to loans and debt securities



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 Standalone Standalone
1 Income
Revenue from operations 5,25,946.00 14,76,477.00
Other income 15,333.00 31,339.00
Total income 5,41,279.00 15,07,816.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 2,86,891.00 8,32,851.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,378.00 (13,511.00)
(d) Employee benefit expense 31,072.00 88,231.00
(e) Finance costs 4,239.00 12,321.00
(f) Depreciation, depletion and amortisation expense 35,449.00 95,363.00
(f) Other Expenses
1 Occupancy cost including rent 40,096.00 1,30,160.00
2 Other Expenses 58,174.00 1,66,314.00
Total other expenses 98,270.00 2,96,474.00
Total expenses 4,58,299.00 13,11,729.00
3 Total profit before exceptional items and tax 82,980.00 1,96,087.00
4 Exceptional items (2,579.00) (2,579.00)
5 Total profit before tax 80,401.00 1,93,508.00
6 Tax expense
7 Current tax 16,829.00 44,313.00
8 Deferred tax (399.00) (2,112.00)
9 Total tax expenses 16,430.00 42,201.00
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 63,971.00 1,51,307.00
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 63,971.00 1,51,307.00
17 Other comprehensive income net of taxes (653.00) (135.00)
18 Total Comprehensive Income for the period 63,318.00 1,51,172.00
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 3,555.00 3,555.00
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 18 42.56
Diluted earnings (loss) per share from continuing operations 18 42.56
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 18 42.56
Diluted earnings (loss) per share from continuing and discontinued operations 18 42.56
24 Debt equity ratio 0 0.3200
25 Debt service coverage ratio 0 2.9900
26 Interest service coverage ratio 0 17.1900
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The Standalone Financial Results for the quarter and nine months ended 31st December 2025 were reviewed by the Audit Committee and recommended to the Board, which was thereafter approved by the Board of Directors of the Company at its meeting held on 04th February 2026. The statutory auditors of the company have carried out limited review of the above standalone financial results for the current quarter and nine months ended 31st December 2025 and have issued an unmodified review report. 2.During FY22 the Company had issued 5000 Redeemable Non-Convertible Debentures of Rs 10 Lakhs each on a private placement basis. These Debentures carry interest @ 5.78% p.a and would be redeemable on 29th May 2026. The Company has utilised entire proceeds towards the objects of the issue. 3.The ratios have been computed as follows: Paid up debt capital represents Loans, Debentures, Commercial papers, Lease Liabilities and Financial Liability under IND AS 116. Debt Service Coverage Ratio = Earnings before Interest and Tax and exceptional items/ (Interest + Principal Repayment of Debenture, Commercial paper, Lease liabilities and Financial Liability under IND AS 116) Interest Service Coverage Ratio = Earnings before Interest and Tax and exceptional items/Interest Expenses. Current ratio = Current assets/Current liabilities excluding Debt Capital. Current Liability ratio = Current Liabilities excluding Debt Capital / Total Liabilities. Interest includes interest on borrowing, lease liabilities and Financial Liability under IND AS 116. 4.Main business of the company is retailing / trading of merchandise. All other operating activities of the Company are incidental to its main business. Accordingly, there are no separate reportable segments. 5.The Government of Inda has consolidated 29 exisitng labour legistations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (Collectively referred to as the Codes). The Codes have bene made effective from Novemeber 21, 2025. The Ministry of Labour and Employment published draft Central rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by The Insititute of Chartered Accountants of India , is Rs 25.79 Crores and has been recognized as an exceptional item in the standalone financial results of the company for the quarter and nine months ended December 31, 2025. Once Central/State rules are notified by the Govenment on all aspects of The Codes, the company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. For and on behalf of the Board of Directors Mumbai N N TATA 04th February, 2026 Chairman DIN : 00024713 Paid up Debt capital = 2,349.42 Cr. Debenture Redemption Reserve = 100.00 Cr. Capital Redemption Reserve = 7.00 Cr. Net Worth = 7,248.38 Cr. Current Ratio = 2.15 Long Term debt to working capital = 0.76 Bad debt to Account receivable ratio = Nil Current liability ratio = 40.89% Total debt to Total Assets = 20.13% Debtors turnover ratio = 294.05 Inventory turnover ratio = 5.21 Operating Margin = 11.76% Net Profit Margin = 10.36%



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 Standalone 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

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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Equity Instruments through OCI (1,064.00) 214.00
2 Remeasurement of defined benefit plan 282.00 (488.00)
Total Amount of items that will not be reclassified to profit and loss (782.00) (274.00)
2 Income tax relating to items that will not be reclassified to profit or loss (129.00) (139.00)
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 (653.00) (135.00)