Integrated Filing — IndAS
General information about company
| Scrip Code |
532835 |
| NSE Symbol |
ICRA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE725G01011 |
| Name of company |
ICRA Limited |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2026 |
| Date of end of financial year |
31-03-2027 |
| Date of board meeting when results were approved |
30-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
08-07-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| 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 |
30-07-2026 11:45:00 |
| End date and time of board meeting |
30-07-2026 13:30:00 |
| 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
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 |
01-04-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-06-2026 |
30-06-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
16,336.60 |
16,336.60 |
|
Other income |
2,762.72 |
2,762.72 |
|
Total income |
19,099.32 |
19,099.32 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
8,726.10 |
8,726.10 |
| (e) |
Finance costs |
44.63 |
44.63 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,054.48 |
1,054.48 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
2,101.23 |
2,101.23 |
|
Total other expenses |
2,101.23 |
2,101.23 |
|
Total expenses |
11,926.44 |
11,926.44 |
| 3 |
Total profit before exceptional items and tax |
7,172.88 |
7,172.88 |
| 4 |
Exceptional items |
438.66 |
438.66 |
| 5 |
Total profit before tax |
7,611.54 |
7,611.54 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,678.02 |
1,678.02 |
| 8 |
Deferred tax |
287.64 |
287.64 |
| 9 |
Total tax expenses |
1,965.66 |
1,965.66 |
| 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 |
5,645.88 |
5,645.88 |
| 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 |
5,645.88 |
5,645.88 |
| 17 |
Other comprehensive income net of taxes |
0.01 |
0.01 |
| 18 |
Total Comprehensive Income for the period |
5,645.89 |
5,645.89 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
5,616.16 |
5,616.16 |
|
Total profit or loss, attributable to non-controlling interests |
29.72 |
29.72 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
5,616.17 |
5,616.17 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
29.72 |
29.72 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
965.12 |
965.12 |
|
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 |
58.36 |
58.36 |
|
Diluted earnings (loss) per share from continuing operations |
58.27 |
58.27 |
| 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 |
58.36 |
58.36 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
58.27 |
58.27 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
01-04-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-06-2026 |
30-06-2026 |
| 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 |
Ratings & ancillary services |
8,379.44 |
8,379.44 |
| 2 |
Risk & Analytics |
8,056.08 |
8,056.08 |
|
Total Segment Revenue |
16,435.52 |
16,435.52 |
|
Less: Inter segment revenue |
98.92 |
98.92 |
|
Revenue from operations |
16,336.60 |
16,336.60 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Ratings & ancillary services |
3,336.66 |
3,336.66 |
| 2 |
Risk & Analytics |
1,558.18 |
1,558.18 |
|
Total Profit before tax |
4,894.84 |
4,894.84 |
|
i. Finance cost |
44.63 |
44.63 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(2,761.33) |
(2,761.33) |
|
Profit before tax |
7,611.54 |
7,611.54 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Ratings & ancillary services |
13,611.26 |
13,611.26 |
| 2 |
Risk & Analytics |
36,483.53 |
36,483.53 |
|
Total Segment Asset |
50,094.79 |
50,094.79 |
|
Un-allocable Assets |
1,08,944.39 |
1,08,944.39 |
|
Net Segment Asset |
1,59,039.18 |
1,59,039.18 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Ratings & ancillary services |
22,032.58 |
22,032.58 |
| 2 |
Risk & Analytics |
5,621.58 |
5,621.58 |
|
Total Segment Liabilities |
27,654.16 |
27,654.16 |
|
Un-allocable Liabilities |
7,126.27 |
7,126.27 |
|
Net Segment Liabilities |
34,780.43 |
34,780.43 |
|
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 |
01-04-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-06-2026 |
30-06-2026 |
| 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 or loss |
(12.15) |
(12.15) |
|
Total Amount of items that will not be reclassified to profit and loss |
(12.15) |
|
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.69 |
0.69 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
12.85 |
12.85 |
|
Total Amount of items that will be reclassified to profit and loss |
12.85 |
|
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
0.01 |
0.01 |