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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	29-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Single segment
Description of single segment	Retail
Start date and time of board meeting	29-Apr-2025   12:00:00
End date and time of board meeting	29-Apr-2025   16:00:00
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	2025-02-06
Indicate Company website link for updated RPT policy of the Company	www.trentlimited.com/pages/policies
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 defaulted

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	41061000000	166681100000
	Other income	970400000	3293700000
	Total income	42031400000	169974800000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	25943000000	97170800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2386400000	-4555300000
(d)	Employee benefit expense	3072800000	12009000000
(e)	Finance costs	370900000	1368900000
(f)	Depreciation, depletion and amortisation expense	2630900000	8698600000
(f)	Other Expenses
1	Occupancy cost including rent	3063700000	15557700000
2	Other Expenses	4804000000	18958900000
	Total other expenses	7867700000	34516600000
	Total expenses	37498900000	149208600000
3	Total profit before exceptional items and tax	4532500000	20766200000
4	Exceptional items	0	0
5	Total profit before tax	4532500000	20766200000
6	Tax expense
7	Current tax	851400000	4815400000
8	Deferred tax	181900000	102400000
9	Total tax expenses	1033300000	4917800000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	3499200000	15848400000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	3499200000	15848400000
17	Other comprehensive income net of taxes	-20700000	-38700000
18	Total Comprehensive Income for the period	3478500000	15809700000
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	355500000	355500000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		58788500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.84	44.58
	Diluted earnings (loss) per share from continuing operations	9.84	44.58
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	9.84	44.58
	Diluted earnings (loss) per share from continuing and discontinued operations	9.84	44.58
24	Debt equity ratio	0.0038	0.0038
25	Debt service coverage ratio	0.0335	0.0335
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		1.tThe Standalone Financial Results for the quarter (Unaudited) and year (Audited) ended 31st March 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 29th April 2025. The statutory auditors of the Company have carried out audit of the above standalone financial results for the year and limited review of standalone financial results for the current quarter ended 31st March 2025 and have issued an unmodified opinion and review report respectively. n n2.tThe results of the quarter ended 31st March 2025 and 31st March 2024 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 auditors. n n3.tDuring 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. n n4.tThe ratios have been computed as follows: nPaid up debt capital represents Loans, Debentures, Commercial papers, Lease Liabilities and Financial Liability under IND AS 116. nDebt Service Coverage Ratio = Earnings before Interest and Tax/ (Interest+ Principal Repayment of Debenture, Commercial paper, Lease Liabilities and Financial Liability under IND AS 116) nInterest Service Coverage Ratio = Earnings before Interest and Tax/Interest Expenses. nCurrent ratio= Current assets/Current liabilities excluding Debt Capital. nCurrent Liability ratio= Current liabilities excluding Debt Capital / Total Liabilities nInterest includes interest on borrowing, lease liabilities and Financial Liability under IND AS 116. nImpact of exceptional gain on reassessment of lease term and consequent tax wherever applicable has been excluded from ratios. n n5.tMain 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. n n6.tThe exceptional item in the standalone financial results for the year ended 31st March 2024 of Rs. 543.35 crores was with respect to gain on reassessment of estimates related to lease term under IND AS 116. n n7.tThe Board of Directors at its meeting held on 29th April 2025, has declared a final dividend of Rs.5 per equity share aggregating Rs. 177.74 crores. The record date fixed for the purpose of determining entitlement of the Members for the final Dividend is Thursday, 12th June 2025 and such Dividend will be paid on or after Monday, 7th July 2025 to those Members entitled thereto. n n nInterest service coverage ratio for the year is 16.46. n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio	Interest service coverage ratio for the year is 16.46.

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	18642200000
	Capital work-in-progress	1178900000
	Investment property	268600000
	Goodwill	0
	Other intangible assets	17696300000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	16189700000
	Trade receivables, non-current
	Loans, non-current	10700000
	Other non-current financial assets	6024500000
	Total non-current financial assets	22224900000
	Deferred tax assets (net)	457800000
	Other non-current assets	1495000000
	Total non-current assets	61963700000
2	Current assets
	Inventories	20283800000
	Current financial asset
	Current investments	5166400000
	Trade receivables, current	596200000
	Cash and cash equivalents	3215200000
	Bank balance other than cash and cash equivalents	13700000
	Loans, current	177600000
	Other current financial assets	1572700000
	Total current financial assets	10741800000
	Current tax assets (net)
	Other current assets	3908000000
	Total current assets	34933600000
3	Non-current assets classified as held for sale	91400000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	96988700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	355500000
	Other equity	58788500000
	Total equity attributable to owners of parent	59144000000
	Non controlling interest
	Total equity	59144000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4992000000
	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	11299000000
	Total non-current financial liabilities	16291000000
	Provisions, non-current	1600700000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	105600000
	Total non-current liabilities	17997300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	302900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	8996200000
	Total Trade payable	9299100000
	Other current financial liabilities	8660600000
	Total current financial liabilities	17959700000
	Other current liabilities	1604900000
	Provisions, current	250200000
	Current tax liabilities (Net)	32600000
	Deferred government grants, Current
	Total current liabilities	19847400000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	37844700000
	Total equity and liabilites	96988700000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Other intangible assets include Right of Use Assets of Rs 1696.42 crore.

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	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
1	Equity Instruments through Other Comprehensive Income	-16900000	2300000
2	Remeasurement of Defined Benefit Plan	-2300000	-47900000
	Total Amount of items that will not be reclassified to profit and loss	-19200000	-45600000
2	Income tax relating to items that will not be reclassified to profit or loss	1500000	-6900000
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	-20700000	-38700000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			20766200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1069200000
	Adjustments for decrease (increase) in inventories			-4635700000
	Adjustments for decrease (increase) in trade receivables, current			-2069900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			-1266500000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2282800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			110600000
	Adjustments for depreciation and amortisation expense			8705900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			27500000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-92200000
	Adjustments for dividend income			245000000
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-442600000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-2304800000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-307800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			831500000
	Net cash flows from (used in) operations			21597700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4915100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			16682600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			283700000
	Cash flows used in obtaining control of subsidiaries or other businesses			1463500000
	Other cash receipts from sales of equity or debt instruments of other entities			33990200000
	Other cash payments to acquire equity or debt instruments of other entities			34411900000
	Other cash receipts from sales of interests in joint ventures			1258600000
	Other cash payments to acquire interests in joint ventures			365100000
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			4063900000
	Purchase of property, plant and equipment			12240800000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			255500000
	Interest received			56200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-8573200000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			5259100000
	Dividends paid			1135900000
	Interest paid			1334500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7729500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			379900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			379900000
	Cash and cash equivalents cash flow statement at beginning of period			2835300000
	Cash and cash equivalents cash flow statement at end of period			3215200000