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	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	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
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	2025-05-21
Indicate Company website link for updated RPT policy of the Company	https://assets.tridentindia.com/RPT_Policy
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
No default on Loans and Debt securities during year 2024-25

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	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	18594500000	69658900000
	Other income	182100000	594100000
	Total income	18776600000	70253000000
2	Expenses
(a)	Cost of materials consumed	8907000000	35270400000
(b)	Purchases of stock-in-trade	6300000	41700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	706600000	639900000
(d)	Employee benefit expense	2315200000	8914200000
(e)	Finance costs	24200000	1294200000
(f)	Depreciation, depletion and amortisation expense	891100000	3620000000
(f)	Other Expenses
1	Forex (gain)/loss (Including MTM)	23200000	-153000000
2	Other expenses	4202900000	15929100000
	Total other expenses	4226100000	15776100000
	Total expenses	17076500000	65556500000
3	Total profit before exceptional items and tax	1700100000	4696500000
4	Exceptional items	0	0
5	Total profit before tax	1700100000	4696500000
6	Tax expense
7	Current tax	553400000	1357300000
8	Deferred tax	-171700000	-329100000
9	Total tax expenses	381700000	1028200000
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	1318400000	3668300000
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	1318400000	3668300000
17	Other comprehensive income net of taxes	242000000	-51600000
18	Total Comprehensive Income for the period	1560400000	3616700000
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	5096000000	5096000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		34140190000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.26	0.73
	Diluted earnings (loss) per share from continuing operations	0.26	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	0.26	0.73
	Diluted earnings (loss) per share from continuing and discontinued operations	0.26	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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	43859500000
	Capital work-in-progress	489600000
	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	200300000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	720000000
	Total non-current financial assets	920300000
	Deferred tax assets (net)	175500000
	Other non-current assets	506700000
	Total non-current assets	46385600000
2	Current assets
	Inventories	12404400000
	Current financial asset
	Current investments	0
	Trade receivables, current	2995000000
	Cash and cash equivalents	683000000
	Bank balance other than cash and cash equivalents	5974500000
	Loans, current	0
	Other current financial assets	1378400000
	Total current financial assets	11030900000
	Current tax assets (net)	0
	Other current assets	1472400000
	Total current assets	24907700000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	71293300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	5096000000
	Other equity	41006800000
	Total equity attributable to owners of parent	46102800000
	Non controlling interest
	Total equity	46102800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	9629100000
	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
	Total non-current financial liabilities	9629100000
	Provisions, non-current	0
	Deferred tax liabilities (net)	2752100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	259200000
	Total non-current liabilities	12640400000
	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	3225200000
	Total Trade payable	3488100000
	Other current financial liabilities	1395400000
	Total current financial liabilities	11012100000
	Other current liabilities	929700000
	Provisions, current	421900000
	Current tax liabilities (Net)	186400000
	Deferred government grants, Current	0
	Total current liabilities	12550100000
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	25190500000
	Total equity and liabilites	71293300000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Yarn	9082800000	36122400000
2	Towel	7485700000	26114100000
3	Bedsheets	3145700000	13353200000
4	Paper and chemicals	2683900000	10079400000
	Total Segment Revenue	22398100000	85669100000
	Less: Inter segment revenue	3803300000	3803300000
	Revenue from operations	18594800000	69658900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Yarn	584000000	1788100000
2	Towel	607000000	1548400000
3	Bedsheets	308900000	1975300000
4	Paper and chemicals	597900000	2608600000
	Total Profit before tax	2097800000	7920400000
	i. Finance cost	24200000	24200000
	ii. Other Unallocable Expenditure net off Unallocable income	373800000	373800000
	Profit before tax	1699800000	4696400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Yarn	29693100000	29693100000
2	Towel	17200500000	17200500000
3	Bedsheets	6884500000	6884500000
4	Paper and chemicals	6304200000	6304200000
	Total Segment Asset	60082300000	60082300000
	Un-allocable Assets	11211300000	11211300000
	Net Segment Asset	71293600000	71293600000
4	Segment Liabilities
	Segment Liabilities
1	Yarn	1810900000	1810900000
2	Towel	1935700000	1935700000
3	Bedsheets	719600000	719600000
4	Paper and chemicals	858000000	858000000
	Total Segment Liabilities	5324200000	5324200000
	Un-allocable Liabilities	4108600000	4108600000
	Net Segment Liabilities	9432800000	9432800000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement (loss)/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	0	0
	Total Amount of items that will be reclassified to profit and loss	213600000	-78800000
4	Income tax relating to items that will be reclassified to profit or loss	53800000	-19800000
5	Total Other comprehensive income	242000000	-51600000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			4696500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			1426400000
	Adjustments for decrease (increase) in trade receivables, current			1084530000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			428400000
	Adjustments for decrease (increase) in other non-current assets			-25300000
	Adjustments for other financial assets, non-current			-142900000
	Adjustments for other financial assets, current			114100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1272400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-96000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3620000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-138800000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-28800000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			44800000
	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)			5002430000
	Net cash flows from (used in) operations			9698930000
	Dividends received			0
	Interest paid			-1272000000
	Interest received			-410700000
	Income taxes paid (refund)			1115500000
	Other inflows (outflows) of cash			-27130000
	Net cash flows from (used in) operating activities			9417600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			-169900000
	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			2256000000
	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			501200000
	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			15300000
	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			566300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-835100000
	Net cash flows from (used in) investing activities	-2146500000
	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			2600000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			273270000
	Repayments of borrowings			2160570000
	Payments of lease liabilities			66590000
	Dividends paid			1811600000
	Interest paid			1244400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1802710000
	Net cash flows from (used in) financing activities			-6810000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			461100000
	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			461100000
	Cash and cash equivalents cash flow statement at beginning of period			221900000
	Cash and cash equivalents cash flow statement at end of period			683000000