Integrated Filing — IndAS



General information about company

Scrip Code 542233
NSE Symbol TREJHARA
MSEI Symbol NOTLISTED
ISIN INE00CA01015
Name of company TREJHARA SOLUTIONS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2024
Date of end of financial year 31-03-2025
Date of board meeting when results were approved 30-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Single segment
Start date and time of board meeting 30-05-2025   12:30:00
End date and time of board meeting 30-05-2025   15:45:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 23-05-2024
Indicate Company website link for updated RPT policy of the Company www.trejhara.com
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
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 01-01-2025 01-04-2024
B Date of end of reporting period 31-03-2025 31-03-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 424.35 1,397.27
Other income 178.77 254.09
Total income 603.12 1,651.36
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 216.62 885.91
(e) Finance costs (3.00) 1.72
(f) Depreciation, depletion and amortisation expense 2.05 8.31
(f) Other Expenses
1 (a) Software Service Charges 5.85 19.37
2 (e) Other Expenses 158.52 319.65
Total other expenses 164.37 339.02
Total expenses 380.04 1,234.96
3 Total profit before exceptional items and tax 223.08 416.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 223.08 416.40
6 Tax expense
7 Current tax 66.70 105.70
8 Deferred tax (10.35) 15.17
9 Total tax expenses 56.35 120.87
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 166.73 295.53
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 166.73 295.53
17 Other comprehensive income net of taxes (8.27) (8.68)
18 Total Comprehensive Income for the period 158.46 286.85
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 1,451.62 1,451.62
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 21,743.18
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.15 2.04
Diluted earnings (loss) per share from continuing operations 1.15 2.04
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 1.15 2.04
Diluted earnings (loss) per share from continuing and discontinued operations 1.15 2.04
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) Notes to the Standalone Financial Results: 3. The above standalone financial results of Trejhara Solutions Limited (“The Company”) for the quarter and year ended 31/03/2025 (”financial results”) have been extracted from the audited standalone financial statements prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time, and other accounting principles generally accepted in India, and in compliance with the Regulation 33 of Securities and Exchange Board of India, (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended (“the Listing Regulations”). These standalone financial results have been reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors of the Company at their respective meetings held on 30/05/2025. 4. The Statutory Auditors of the Company have conducted audit of the standalone financial results for the quarter and year ended 31/03/2025 pursuant to the requirement of Regulation 33 of the Listing Regulations and have given an unmodified opinion in their audit report dated 30/05/2025. The standalone financial results for the quarter and year ended 31/03/2024 were audited by the predecessor auditors. 5. The Company operates mainly in the business of Software Consultancy and License services. Accordingly, there are no separate reportable segments as per IND AS 108 – Operating Segments. 6. Other Income include foreign exchange gain/ (loss) of INR 135.70 Lakhs and INR 161.71 Lakhs for the quarter and year ended 31/03/2025 respectively [Quarter and year ended 31/03/2024: INR 6.30 Lakhs and INR (1.83) Lakhs respectively]. 7. The Board of Directors, in its meeting held on 26/03/2024, approved the Scheme of Amalgamation between the Company and LP Logistics Plus Chemical SCM Private Limited (LP Logistics) (the 'Scheme') under the provisions of Sections 230 to 232 and other applicable provisions of the Companies Act, 2013, along with the rules framed thereunder, subject to the necessary regulatory approvals. The proposed Appointed Date for the Scheme was 01/04/2024. The Mumbai Bench of Hon’ble National Company Law Tribunal (NCLT) had directed on 19/12/2024 to the Company and LP Logistics to convene the meetings for the shareholders of the Company, LP Logistics, and unsecured creditors of LP Logistics, these meetings were held on 04/02/2025. During these meetings, the Scheme was approved by the shareholders and creditors of both the companies. The Scheme of Amalgamation is currently being heard before the Hon’ble National Company Law Tribunal (NCLT), Mumbai Bench. Upon receipt of the final order from the NCLT, the Company will proceed with the necessary steps for implementation of the Scheme. 8. The figures for the quarter ended 31/03/2025 and 31/03/2024 are the balancing figures between the audited figures in respect of the full financial year 2024-25 and 2023-24 and the published unaudited year to date figures up to the third quarter ended 31/12/2024 and 31/12/2023 respectively. 9. The figures for the earlier periods/years have been regrouped / reclassified wherever necessary to make them comparable with those of the current period. For Trejhara Solutions Limited Place: Navi Mumbai Amit Sheth Date: 30/05/2025 Chairman and Director



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 01-04-2024
Date of end of reporting period 31-03-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 19.59
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 4.63
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 4,938.82
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 3.36
Total of other non-current financial assets 3.36
Total non-current financial assets 4,942.18
Deferred tax assets (net) 54.05
Other non-current assets
1 Other non-current assets 8,822.43
Total of other non-current assets 8,822.43
Total non-current assets 13,842.88
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 1,260.26
Cash and cash equivalents 384.07
Bank balance other than cash and cash equivalents 855.85
Loans, current 1,468.93
Other current financial assets
Total of other current financial assets 5,591.51
Total current financial assets 9,560.62
Current tax assets (net)
Other current assets
1 Other current assets 502.69
Total of other current assets 502.69
Total current assets 10,063.31
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 23,906.19
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,451.63
Other equity 21,743.18
Total equity attributable to owners of parent 23,194.81
Non controlling interest
Total equity 23,194.81
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Other non-current financial liabilities 131.36
Total of other non-current financial liabilities 131.36
Total non-current financial liabilities 131.36
Provisions, non-current 0.00
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 131.36
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 11.49
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 397.80
Total Trade payable 409.29
Other current financial liabilities
1 Other current financial liabilities 93.43
Total of other current financial liabilities 93.43
Total current financial liabilities 502.72
Other current liabilities 51.45
1 Other current liabilities 51.45
Total of other current liabilities 51.45
Provisions, current 25.85
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 580.02
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 711.38
Total equity and liabilites 23,906.19
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 01-01-2025 01-04-2024
Date of end of reporting period 31-03-2025 31-03-2025
Whether results are audited or unaudited Audited Audited
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 01-01-2025 01-04-2024
B Date of end of reporting period 31-03-2025 31-03-2025
C Whether results are audited or unaudited Audited Audited
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 8.27 8.68
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 (8.27) (8.68)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2024
B Date of end of reporting period 31-03-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 416.40
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1.72
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 93.30
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (511.61)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (40.99)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (493.51)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 8.31
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (161.71)
Adjustments for dividend income 0.00
Adjustments for interest income 92.15
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) 0.00
Other adjustments for non-cash items 29.31
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,167.33)
Net cash flows from (used in) operations (750.93)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 203.78
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (954.71)
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 0.00
Purchase of property, plant and equipment 0.00
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 (1,484.47)
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 275.94
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (475.55)
Net cash flows from (used in) investing activities 1,284.86
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 48.75
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 2.14
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (50.89)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 279.26
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 279.26
Cash and cash equivalents cash flow statement at beginning of period 104.81
Cash and cash equivalents cash flow statement at end of period 384.07





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 Chokshi & Chokshi LLP, Chartered Accountant Yes 31-03-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Trejhara Solutions Limited Auroscient Outsourcing Ltd Subsidiary Any other transaction WC Loan Receivable 500.00 NA 343.17 265.15 0.00
2 Trejhara Solutions Limited Trejhara Pte Limited Subsidiary Sale of goods or services 1,500.00 NA 547.00 0.00 0.00
3 Trejhara Solutions Limited Aurionpro Solutions Limited Other related party Sale of goods or services 500.00 NA 173.41 0.00 0.00
4 Trejhara Solutions Limited Aurionpro Solutions Limited Other related party Sale of goods or services 216.00 NA 216.00 0.00 0.00
5 Trejhara Solutions Limited Aurionpro Solutions Limited Other related party Purchase of goods or services 1,500.00 Special Approval 1,086.64 0.00 0.00
6 Trejhara Solutions Limited Aurionpro Solutions Limited Other related party Purchase of goods or services 170.00 NA 170.00 0.00 0.00
7 Trejhara Solutions Limited Aurionpro Solutions Limited Other related party Any other transaction Other Expenes 500.00 NA 273.82 0.00 0.00
8 Trejhara Solutions Limited Intellvision Software LLC Other related party Any other transaction Recovery of Expenses 500.00 NA 112.04 0.00 0.00
9 Trejhara Solutions Limited LP Logistics Plus Chemical SCM Pvt.Ltd Other related party Sale of fixed assets 2.70 NA 2.70 0.00 0.00
10 Trejhara Solutions Limited LP Logistics Plus Chemical SCM Pvt.Ltd Other related party Any other transaction Vendor Advance 450.00 NA 450.00 0.00 450.00
Total value of transaction during the reporting period 3,374.78