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	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	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

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	Consolidated	Consolidated
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	42169400000	171346100000
	Other income	743400000	2185600000
	Total income	42912800000	173531700000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	26956200000	101433900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2382000000	-4542500000
(d)	Employee benefit expense	3389400000	13084500000
(e)	Finance costs	375200000	1385900000
(f)	Depreciation, depletion and amortisation expense	2719800000	8951800000
(f)	Other Expenses
1	Occupancy cost including rent	2984800000	15168800000
2	Other expenses	4700900000	18616900000
	Total other expenses	7685700000	33785700000
	Total expenses	38744300000	154099300000
3	Total profit before exceptional items and tax	4168500000	19432400000
4	Exceptional items	0	0
5	Total profit before tax	4168500000	19432400000
6	Tax expense
7	Current tax	869100000	4876800000
8	Deferred tax	172400000	76500000
9	Total tax expenses	1041500000	4953300000
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	3127000000	14479100000
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	-11000000	865000000
16	Total profit (loss) for period	3116000000	15344100000
17	Other comprehensive income net of taxes	-76100000	-91000000
18	Total Comprehensive Income for the period	3039900000	15253100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	3181500000	15467200000
	Total profit or loss, attributable to non-controlling interests	-65500000	-65500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	3105700000	15376600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-65800000	-123500000
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		54261900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.95	43.51
	Diluted earnings (loss) per share from continuing operations	8.95	43.51
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	8.95	43.51
	Diluted earnings (loss) per share from continuing and discontinued operations	8.95	43.51
24	Debt equity ratio	0.0041	0.0041
25	Debt service coverage ratio	0.0321	0.0321
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		1.tThe above Consolidated 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 Parent Company at its meeting held on 29th April 2025. The statutory auditors of the Parent Company have carried out audit of the Consolidated financial results for the year and limited review of the Consolidated financial results for the current quarter 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 the auditors. n n3.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 n4.tThe exceptional item in the consolidated financial results for the year ended 31st March 2024 of Rs. 576.07 crores was with respect to gain on reassessment of estimates related to lease term under IND AS 116. n n5.tMain business of the Group entities is retailing / trading of merchandise. All other operating activities of the Group are incidental to its main business. Accordingly, there are no separate reportable segments. n n6.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 nInterest coverage ratio for the year is 15.93

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio	Interest coverage ratio for the year is 15.93

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	20682400000
	Capital work-in-progress	1795000000
	Investment property	268600000
	Goodwill	271900000
	Other intangible assets	17728400000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	8455600000
	Trade receivables, non-current
	Loans, non-current	13500000
	Other non-current financial assets	6167500000
	Total non-current financial assets	14636600000
	Deferred tax assets (net)	434700000
	Other non-current assets	1644300000
	Total non-current assets	57461900000
2	Current assets
	Inventories	20450500000
	Current financial asset
	Current investments	6346900000
	Trade receivables, current	629500000
	Cash and cash equivalents	3384700000
	Bank balance other than cash and cash equivalents	13700000
	Loans, current	179700000
	Other current financial assets	1588400000
	Total current financial assets	12142900000
	Current tax assets (net)	23600000
	Other current assets	4026100000
	Total current assets	36643100000
3	Non-current assets classified as held for sale	91400000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	94196400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	355500000
	Other equity	54261900000
	Total equity attributable to owners of parent	54617400000
	Non controlling interest	1216200000
	Total equity	55833600000
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	11482700000
	Total non-current financial liabilities	16474700000
	Provisions, non-current	1657800000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	123400000
	Total non-current liabilities	18255900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	312500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	8969400000
	Total Trade payable	9281900000
	Other current financial liabilities	8791000000
	Total current financial liabilities	18072900000
	Other current liabilities	1726000000
	Provisions, current	270800000
	Current tax liabilities (Net)	37200000
	Deferred government grants, Current
	Total current liabilities	20106900000
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	38362800000
	Total equity and liabilites	94196400000
	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 1726.75 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		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
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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Equity Instruments through Other Comprehensive Income	-76500000	-47500000
2	Remeasurement of defined benefit plans	-4300000	-55900000
	Total Amount of items that will not be reclassified to profit and loss	-80800000	-103400000
2	Income tax relating to items that will not be reclassified to profit or loss	-5400000	-11600000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operation	-700000	800000
	Total Amount of items that will be reclassified to profit and loss	-700000	800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-76100000	-91000000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			19432400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1078000000
	Adjustments for decrease (increase) in inventories			-4622800000
	Adjustments for decrease (increase) in trade receivables, current			-2027600000
	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			-1286000000
	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			2118900000
	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			140600000
	Adjustments for depreciation and amortisation expense			8959100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			23300000
	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			-92100000
	Adjustments for dividend income			3800000
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-516400000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1329100000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-324600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2117500000
	Net cash flows from (used in) operations			21549900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4940900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			16609000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			37262600000
	Other cash payments to acquire equity or debt instruments of other entities			38848500000
	Other cash receipts from sales of interests in joint ventures			1258500000
	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			4065200000
	Purchase of property, plant and equipment			12681900000
	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			14400000
	Interest received			58100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			4000000
	Net cash flows from (used in) investing activities	-9232700000
	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			934900000
	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			5396900000
	Dividends paid			1135900000
	Interest paid			1338800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-6936700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			439600000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-400000
	Net increase (decrease) in cash and cash equivalents			439200000
	Cash and cash equivalents cash flow statement at beginning of period			2945500000
	Cash and cash equivalents cash flow statement at end of period			3384700000