Integrated Filing — IndAS



General information about company
Scrip Code 540268
NSE Symbol TRU
MSEI Symbol NOTLISTED
ISIN INE615R01029
Name of company TRUCAP FINANCE 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 26-May-2025   16:15:00
End date and time of board meeting 26-May-2025   19:05:00
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 353716000 1967181000
Other income 7250000 28412000
Total income 360966000 1995593000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 109858000 477290000
(e) Finance costs 207501000 986912000
(f) Depreciation, depletion and amortisation expense 208721000 276864000
(f) Other Expenses
1 Other expenses 133488000 430319000
Total other expenses 133488000 430319000
Total expenses 1125033000 2707205000
3 Total profit before exceptional items and tax -764067000 -711612000
4 Exceptional items 0 0
5 Total profit before tax -764067000 -711612000
6 Tax expense
7 Current tax -29842000 2952000
8 Deferred tax -56904000 -122064000
9 Total tax expenses -86746000 -119112000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement
11 Net Profit Loss for the period from continuing operations -677321000 -592500000
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 -677321000 -592500000
17 Other comprehensive income net of taxes -5061000 -4542000
18 Total Comprehensive Income for the period -682382000 -597042000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 233799000 233799000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1387570000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -5.34 -5.07
Diluted earnings (loss) per share from continuing operations -5.34 -5.07
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 -5.34 -5.07
Diluted earnings (loss) per share from continuing and discontinued operations -5.34 -5.07
24 Debt equity ratio 0.0321 0.0321
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n4 Fees and commission income includes advisory service fees and commission from syndication loan n5 The above audited consolidated financial results for the quarter and year ended March 31, 2025 have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of TruCap Finance Limited Parent Company at their respective meetings held on May 26, 2025 n6 The audited consolidated financial results for the quarter and year ended March 31, 2025 have been limited reviewed by the Statutory Auditors of the Parent Company and they have issued an unmodified opinion. The audited consolidated financial results for the quarter and year ended March 31, 2025 includes the audited financial results for the quarter and year ended March 31, 2025 of the wholly owned subsidiary, DFL Technologies Private Limited. n7 Pursuant to the provisions of Regulation 23 9 of Listing Regulations disclosure with respect to related party transactions for the quarter ended half year ended March 31, 2025 are forming part of the audited consolidated financial results is annexed as Annexure 1. n8 The figures for the fourth quarter ended March 31, 2025 and quarter ended March 31, 2024 are balancing figures between audited figures in respect of the year ended March 31, 2025 and March 31, 2024 and the unaudited figures for the nine-months ended December 31, 2024 and unaudited figures for the nine-months ended December 31, 2024 respectively. n9 The figures for the previous quarter year have been regrouped rearranged wherever necessary to conform to the current quarter presentation. nFor and on behalf of the Board of TruCap Finance Limited nsd nRohanjeet Singh Juneja nManaging Director and Chief Executive Officer nDIN 08342094 nMumbai, May 26, 2025



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 146596000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 71959000
Intangible assets under development 42743000
Biological assets other than bearer plants 0
Investments accounted for using equity method
Non-current financial assets
Non-current investments
Trade receivables, non-current
Loans, non-current
Other non-current financial assets
Total non-current financial assets
Deferred tax assets (net) 158321000
Other non-current assets
Total non-current assets
2 Current assets
Inventories 0
Current financial asset
Current investments
Trade receivables, current
Cash and cash equivalents 390153000
Bank balance other than cash and cash equivalents 610190000
Loans, current
Other current financial assets
Total current financial assets
Current tax assets (net)
Other current assets
Total current assets
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 6992271000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 233799000
Other equity 1387570000
Total equity attributable to owners of parent 1621369000
Non controlling interest 0
Total equity 1621369000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current
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
Total non-current financial liabilities
Provisions, non-current
Deferred tax liabilities (net) 93274000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities
Current liabilities
Current financial liabilities
Borrowings, current
Trade payables, 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 current financial liabilities
Total current financial liabilities
Other current liabilities
Provisions, current
Current tax liabilities (Net) 0
Deferred government grants, Current
Total current liabilities
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 5370902000
Total equity and liabilites 6992271000
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 - Fund Based Activities 360862000 1859721000
2 - Advisory Services 0 130042000
Total Segment Revenue 360862000 1989763000
Less: Inter segment revenue 0 0
Revenue from operations 360862000 1989763000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 - Fund Based Activities -706992000 -710627000
2 - Advisory Services -43905000 31115000
Total Profit before tax -750897000 -679512000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 13170000 13170000
Profit before tax -764067000 -711612000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 - Fund Based Activities 5354289000 5354289000
2 - Advisory Services 16613000 16613000
Total Segment Asset 5370902000 5370902000
Un-allocable Assets 1209923000 1209923000
Net Segment Asset 6580825000 6580825000
4 Segment Liabilities
Segment Liabilities
1 - Fund Based Activities 5354289000 5354289000
2 - Advisory Services 16613000 16613000
Total Segment Liabilities 5370902000 5370902000
Un-allocable Liabilities 0 0
Net Segment Liabilities 5370902000 5370902000
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/(loss) on defined benefit plan -2641000 -1954000
Total Amount of items that will not be reclassified to profit and loss -2641000 -1954000
2 Income tax relating to items that will not be reclassified to profit or loss -647000 -479000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gain/(Loss) on hedging instrumentsn in cash flow hedges -4061000 -4061000
Total Amount of items that will be reclassified to profit and loss -4061000 -4061000
4 Income tax relating to items that will be reclassified to profit or loss -994000 -994000
5 Total Other comprehensive income -5061000 -4542000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 -711612000
Adjustments for reconcile profit (loss)
Adjustments for finance costs -71312000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 339223000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -107825000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 229599000
Adjustments for other financial assets, current 621460000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -27540000
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 -911000
Adjustments for depreciation and amortisation expense 0
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 517030000
Adjustments for provisions, current 3975000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 1034296000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 497000
Adjustments for fair value losses (gains) -2143000
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) -143000
Other adjustments for non-cash items 276864000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 2813070000
Net cash flows from (used in) operations 2101458000
Dividends received 0
Interest paid 0
Interest received -40104000
Income taxes paid (refund) -54807000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2116161000
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 1274739000
Other cash payments to acquire equity or debt instruments of other entities 1301305000
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 7000
Purchase of property, plant and equipment 1987000
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 0
Interest received 40104000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -290523000
Net cash flows from (used in) investing activities -278965000
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 100000000
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 3379900000
Repayments of borrowings 5934641000
Payments of lease liabilities 4603000
Dividends paid 1169000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -2460513000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -623317000
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 -623317000
Cash and cash equivalents cash flow statement at beginning of period 1013470000
Cash and cash equivalents cash flow statement at end of period 390153000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Khandelwal Kakani and Company Yes 31-Oct-2026