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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-07-2026
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 Single segment
Description of single segment Retail
Start date and time of board meeting 06-08-2026   10:00:00
End date and time of board meeting 06-08-2026   13:15:00
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 5,75,471.00 5,75,471.00
Other income 2,983.00 2,983.00
Total income 5,78,454.00 5,78,454.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 3,07,069.00 3,07,069.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,379.00 1,379.00
(d) Employee benefit expense 37,079.00 37,079.00
(e) Finance costs 4,699.00 4,699.00
(f) Depreciation, depletion and amortisation expense 41,016.00 41,016.00
(f) Other Expenses
1 Occupancy cost including rent 52,663.00 52,663.00
2 Other expenses 64,391.00 64,391.00
Total other expenses 1,17,054.00 1,17,054.00
Total expenses 5,08,296.00 5,08,296.00
3 Total profit before exceptional items and tax 70,158.00 70,158.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 70,158.00 70,158.00
6 Tax expense
7 Current tax 18,506.00 18,506.00
8 Deferred tax (1,129.00) (1,129.00)
9 Total tax expenses 17,377.00 17,377.00
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 52,781.00 52,781.00
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 (974.00) (974.00)
16 Total profit (loss) for period 51,807.00 51,807.00
17 Other comprehensive income net of taxes 509.00 509.00
18 Total Comprehensive Income for the period 52,316.00 52,316.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 51,901.00 51,901.00
Total profit or loss, attributable to non-controlling interests (94.00) (94.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 52,410.00 52,410.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (94.00) (94.00)
21 Details of equity share capital
Paid-up equity share capital 5,332.00 5,332.00
Face value of equity share capital 1 1
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 9.73 9.73
Diluted earnings (loss) per share from continuing operations 9.73 9.73
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 9.73 9.73
Diluted earnings (loss) per share from continuing and discontinued operations 9.73 9.73
24 Debt equity ratio 0.3300 0.3300
25 Debt service coverage ratio 0.9500 0.9500
26 Interest service coverage ratio 15.9800 15.9800
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above unaudited consolidated Financial Results for the quarter ended 30th June 2026 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 06th August 2026. 2. 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 / (Interest + Principal Repayment of Debenture, Commercial paper, Lease liabilities and Financial Liability under IND AS 116) Operating Margin = Earnings before Interest and Tax + IND AS 116 impact including accelerated depreciation + Finance Cost - Other Income/ Revenue from Operations. Net Profit Margin = Net Profit/ Revenue from Operations. Interest Service Coverage Ratio = Earnings before Interest and Tax /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. 3. Main business of the Group entities 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. 4. The results of the quarter ended 31st March 2026 are balancing figures between audited results in respect of full financial year and published year to date results up to third quarter of relevant financial year and have been subjected to limited review by the auditors. 5. The Exceptional Items of Rs. 26.11 crores for the year ended 31st March 2026 is related to incremental impact of consolidation of 29 existing labour legislations 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) which became effective from 21st November 2025. 6. During the quarter, the Company has issued 1 (One) bonus share for every 2 (Two) shares held. Accordingly, earning per share (EPS) for all the reporting periods have been adjusted for bonus shares issued. 7. The statutory auditors of the Company have carried out limited review of the consolidated financial results for the current quarter and have issued an unmodified opinion. For and on behalf of the Board of Directors Mumbai N N TATA 06th August, 2026 Chairman DIN : 00024713 Paid up Debt capital = 2,441.35 Cr. Debenture Redemption Reserve = 100.00 Cr. Capital Redemption Reserve = 7.00 Cr. Net Worth = 7,297.15 Cr. Current Ratio = 2.25 Long Term debt to working capital = 0.49 Bad debt to Account receivable ratio = Nil Current liability ratio = 42.01% Total debt to Total Assets = 20.59% Debtors turnover ratio = 451.99 Inventory turnover ratio = 5.41 Operating Margin = 12.76% Net Profit Margin = 9.00%



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 01-04-2026 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)
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 01-04-2026 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 Equity Instrument through OCI 609.00 609.00
2 Remeasurement of defined benefit plan 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss 609.00
2 Income tax relating to items that will not be reclassified to profit or loss 122.00 122.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange Difference on translation of foreign operations 22.00 22.00
Total Amount of items that will be reclassified to profit and loss 22.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 509.00 509.00