Integrated Filing — IndAS

General information about company
Scrip Code	521064
NSE Symbol	TRIDENT
MSEI Symbol	NOTLISTED
ISIN	INE064C01022
Name of company	TRIDENT 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-May-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	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	21-May-2025   11:30:00
End date and time of board meeting	21-May-2025   14:30:00
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	Audited	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	18643400000	69870800000
	Other income	190200000	601500000
	Total income	18833600000	70472300000
2	Expenses
(a)	Cost of materials consumed	8907000000	35270400000
(b)	Purchases of stock-in-trade	13600000	60700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	731700000	712100000
(d)	Employee benefit expense	2392300000	9220900000
(e)	Finance costs	26000000	1301800000
(f)	Depreciation, depletion and amortisation expense	897600000	3662000000
(f)	Other Expenses
1	Forex (gain)/loss (Including MTM)	23100000	-153100000
2	Other expenses	4125200000	15652000000
	Total other expenses	4148300000	15498900000
	Total expenses	17116500000	65726800000
3	Total profit before exceptional items and tax	1717100000	4745500000
4	Exceptional items	0	0
5	Total profit before tax	1717100000	4745500000
6	Tax expense
7	Current tax	554200000	1368100000
8	Deferred tax	-171300000	-329900000
9	Total tax expenses	382900000	1038200000
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	1334200000	3707300000
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	1334200000	3707300000
17	Other comprehensive income net of taxes	240000000	-49200000
18	Total Comprehensive Income for the period	1574200000	3658100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1332600000	3698800000
	Total profit or loss, attributable to non-controlling interests	1600000	1600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	240100000	-50200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-100000	1000000
21	Details of equity share capital
	Paid-up equity share capital	5096000000	5096000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		40929000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.25	0.73
	Diluted earnings (loss) per share from continuing operations	0.25	0.73
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	0.25	0.73
	Diluted earnings (loss) per share from continuing and discontinued operations	0.25	0.73
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

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	44147100000
	Capital work-in-progress	491000000
	Investment property	0
	Goodwill	0
	Other intangible assets	398800000
	Intangible assets under development	35200000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	3500000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	741400000
	Total non-current financial assets	744900000
	Deferred tax assets (net)	180300000
	Other non-current assets	510900000
	Total non-current assets	46508200000
2	Current assets
	Inventories	12450700000
	Current financial asset
	Current investments	0
	Trade receivables, current	2976600000
	Cash and cash equivalents	838000000
	Bank balance other than cash and cash equivalents	5974500000
	Loans, current	0
	Other current financial assets	1378600000
	Total current financial assets	11167700000
	Current tax assets (net)	0
	Other current assets	1480600000
	Total current assets	25099000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	71607200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	5096000000
	Other equity	41113900000
	Total equity attributable to owners of parent	46209900000
	Non controlling interest	0
	Total equity	46209900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	9629200000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	520600000
	Total non-current financial liabilities	10149800000
	Provisions, non-current	0
	Deferred tax liabilities (net)	2752100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	12901900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6128600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	262900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3113800000
	Total Trade payable	3376700000
	Other current financial liabilities	1429300000
	Total current financial liabilities	10934600000
	Other current liabilities	933000000
	Provisions, current	421900000
	Current tax liabilities (Net)	205900000
	Deferred government grants, Current	0
	Total current liabilities	12495400000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	25397300000
	Total equity and liabilites	71607200000
	Disclosure of notes on assets and liabilities

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		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Yarn	9082800000	36122400000
2	Towel	7528600000	26300800000
3	Bedsheets	3151400000	13378400000
4	Paper and chemicals	2683900000	10079400000
	Total Segment Revenue	22446700000	85881000000
	Less: Inter segment revenue	3803300000	3803300000
	Revenue from operations	18643400000	69870900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Yarn	584000000	1788100000
2	Towel	616400000	1591200000
3	Bedsheets	310300000	1981600000
4	Paper and chemicals	597900000	2608600000
	Total Profit before tax	2108600000	7969500000
	i. Finance cost	26000000	26000000
	ii. Other Unallocable Expenditure net off Unallocable income	365800000	365800000
	Profit before tax	1716800000	4745200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Yarn	29693100000	29693100000
2	Towel	17664600000	17664600000
3	Bedsheets	6926100000	6926100000
4	Paper and chemicals	6304200000	6304200000
	Total Segment Asset	60588000000	60588000000
	Un-allocable Assets	11019700000	11019700000
	Net Segment Asset	71607700000	71607700000
4	Segment Liabilities
	Segment Liabilities
1	Yarn	1810900000	1810900000
2	Towel	1844100000	1844100000
3	Bedsheets	703300000	703300000
4	Paper and chemicals	858000000	858000000
	Total Segment Liabilities	5216300000	5216300000
	Un-allocable Liabilities	4423500000	4423500000
	Net Segment Liabilities	9639800000	9639800000
	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	Audited	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	Remeasurement gain of the defined benefit plan	109800000	9900000
	Total Amount of items that will not be reclassified to profit and loss	109800000	9900000
2	Income tax relating to items that will not be reclassified to profit or loss	27600000	2500000
3	Amount of items that will be reclassified to profit and loss
1	• Net movement in effective portion of cash flow hedge reserve	213600000	-78800000
2	Exchange differences in translating the financial statements of a foreign operation	-2700000	3200000
	Total Amount of items that will be reclassified to profit and loss	210900000	-75600000
4	Income tax relating to items that will be reclassified to profit or loss	53100000	-19000000
5	Total Other comprehensive income	240000000	-49200000

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			Audited
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			4745500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			1483000000
	Adjustments for decrease (increase) in trade receivables, current			1125800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			424100000
	Adjustments for decrease (increase) in other non-current assets			-29400000
	Adjustments for other financial assets, non-current			-155300000
	Adjustments for other financial assets, current			117600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1394800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-95500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3662000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-146100000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-30600000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			45200000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			3800000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-15400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4994400000
	Net cash flows from (used in) operations			9739900000
	Dividends received			0
	Interest paid			-1279800000
	Interest received			-410700000
	Income taxes paid (refund)			1127700000
	Other inflows (outflows) of cash			-34500000
	Net cash flows from (used in) operating activities			9446800000
	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			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	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			31700000
	Purchase of property, plant and equipment			2296400000
	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			501500000
	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			0
	Interest received			546500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-834600000
	Net cash flows from (used in) investing activities	-2051300000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			17500000
	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			1200000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			273300000
	Repayments of borrowings			2160600000
	Payments of lease liabilities			59900000
	Dividends paid			1811600000
	Interest paid			1242100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1804300000
	Net cash flows from (used in) financing activities			-6821500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			574000000
	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			574000000
	Cash and cash equivalents cash flow statement at beginning of period			264000000
	Cash and cash equivalents cash flow statement at end of period			838000000