Integrated Filing — IndAS

General information about company
Scrip Code	544317
NSE Symbol	TRANSRAILL
MSEI Symbol	NOTLISTED
ISIN	INE454P01035
Name of company	TRANSRAIL LIGHTING 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-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	Single segment
Description of single segment	Heavy Electrical Equipment
Start date and time of board meeting	23-May-2025   15:10:00
End date and time of board meeting	23-May-2025   17:36:00
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	19460200000	53077500000
	Other income	146500000	454500000
	Total income	19606700000	53532000000
2	Expenses
(a)	Cost of materials consumed	9118400000	26145300000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	326500000	-457700000
(d)	Employee benefit expense	719300000	2588600000
(e)	Finance costs	591100000	1977400000
(f)	Depreciation, depletion and amortisation expense	162200000	564800000
(f)	Other Expenses
1	Sub-contracting Expenses	3792900000	9017000000
2	Other Expenses	3142700000	9050700000
	Total other expenses	6935600000	18067700000
	Total expenses	17853100000	48886100000
3	Total profit before exceptional items and tax	1753600000	4645900000
4	Exceptional items	0	0
5	Total profit before tax	1753600000	4645900000
6	Tax expense
7	Current tax	501800000	1405000000
8	Deferred tax	0	0
9	Total tax expenses	501800000	1405000000
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	1251800000	3240900000
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	13900000	25400000
16	Total profit (loss) for period	1265700000	3266300000
17	Other comprehensive income net of taxes	29400000	52400000
18	Total Comprehensive Income for the period	1295100000	3318700000
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	268500000	268500000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		18542200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.97	25.72
	Diluted earnings (loss) per share from continuing operations	9.91	25.56
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	9.97	25.72
	Diluted earnings (loss) per share from continuing and discontinued operations	9.91	25.56
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	4081100000
	Capital work-in-progress	123400000
	Investment property	0
	Goodwill	0
	Other intangible assets	167800000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	805200000
	Other non-current financial assets	1104900000
	Total non-current financial assets	1910100000
	Deferred tax assets (net)	0
	Other non-current assets	538000000
	Total non-current assets	6820400000
2	Current assets
	Inventories	5390300000
	Current financial asset
	Current investments	5000000
	Trade receivables, current	13171400000
	Cash and cash equivalents	1414500000
	Bank balance other than cash and cash equivalents	4794700000
	Loans, current	42400000
	Other current financial assets	352500000
	Total current financial assets	19780500000
	Current tax assets (net)	0
	Other current assets	30338800000
	Total current assets	55509600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	62330000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	268500000
	Other equity	18542200000
	Total equity attributable to owners of parent	18810700000
	Non controlling interest
	Total equity	18810700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	385300000
	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	730400000
	Total non-current financial liabilities	1115700000
	Provisions, non-current	61700000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1177400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6049300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	814000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	22582700000
	Total Trade payable	23396700000
	Other current financial liabilities	772300000
	Total current financial liabilities	30218300000
	Other current liabilities	11483100000
	Provisions, current	513700000
	Current tax liabilities (Net)	126800000
	Deferred government grants, Current	0
	Total current liabilities	42341900000
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	43519300000
	Total equity and liabilites	62330000000
	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)
	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	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	Re-measurement gains/ (losses) on defined benefit plansn(net of tax)	-4200000	-6700000
	Total Amount of items that will not be reclassified to profit and loss	-4200000	-6700000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of the FinancialnStatements of Foreign Operations	33600000	59100000
	Total Amount of items that will be reclassified to profit and loss	33600000	59100000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	29400000	52400000

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			4645900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1654700000
	Adjustments for decrease (increase) in inventories			-1607700000
	Adjustments for decrease (increase) in trade receivables, current			-3103400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-6207300000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-210400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			6849800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1863800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			564800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			164400000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			263000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-434800000
	Adjustments for dividend income			0
	Adjustments for interest income			366700000
	Adjustments for share-based payments			17500000
	Adjustments for fair value losses (gains)			-3200000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-12700000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			73200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-495000000
	Net cash flows from (used in) operations			4150900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1277800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2873100000
	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			0
	Purchase of property, plant and equipment			1418200000
	Proceeds from sales of investment property			42400000
	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			50700000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			306700000
	Cash receipts from repayment of advances and loans made to other parties			310000000
	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			169400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3824000000
	Net cash flows from (used in) investing activities	-4976400000
	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			4500000000
	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			660900000
	Repayments of borrowings			658200000
	Payments of lease liabilities			53400000
	Dividends paid			185900000
	Interest paid			1613400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-230700000
	Net cash flows from (used in) financing activities			2419300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			316000000
	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			316000000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			316000000