Integrated Filing — IndAS



General information about company
Scrip Code 532835
NSE Symbol ICRA
MSEI Symbol NOTLISTED
ISIN INE725G01011
Name of company ICRA 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-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Apr-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 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 Rating, research and other services
Start date and time of board meeting 29-May-2025   13:00:00
End date and time of board meeting 29-May-2025   15:46:00
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 2025-02-11
Indicate Company website link for updated RPT policy of the Company https://www.icra.in/InvestorRelation/Index#breadcrumbs
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
NA



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 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 806161000 2867264000
Other income 196302000 1020519000
Total income 1002463000 3887783000
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 353432000 1495708000
(e) Finance costs 4468000 17200000
(f) Depreciation, depletion and amortisation expense 21819000 79190000
(f) Other Expenses
1 Other Expenses 91363000 406134000
Total other expenses 91363000 406134000
Total expenses 471082000 1998232000
3 Total profit before exceptional items and tax 531381000 1889551000
4 Exceptional items 0 0
5 Total profit before tax 531381000 1889551000
6 Tax expense
7 Current tax 86737000 324197000
8 Deferred tax 24113000 83416000
9 Total tax expenses 110850000 407613000
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 420531000 1481938000
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 420531000 1481938000
17 Other comprehensive income net of taxes -964000 -1545000
18 Total Comprehensive Income for the period 419567000 1480393000
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 96512000 96512000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 7947169000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 43.71 154.05
Diluted earnings (loss) per share from continuing operations 43.65 153.85
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 43.71 154.05
Diluted earnings (loss) per share from continuing and discontinued operations 43.65 153.85
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 198601000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 64490000
Intangible assets under development 13322000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 371160000
Trade receivables, non-current 0
Loans, non-current 114000
Other non-current financial assets 324894000
Total non-current financial assets 696168000
Deferred tax assets (net) 0
Other non-current assets 249061000
Total non-current assets 1221642000
2 Current assets
Inventories 0
Current financial asset
Current investments 6187891000
Trade receivables, current 264522000
Cash and cash equivalents 47750000
Bank balance other than cash and cash equivalents 1687790000
Loans, current 50000
Other current financial assets 8677000
Total current financial assets 8196680000
Current tax assets (net) 0
Other current assets 111396000
Total current assets 8308076000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 9529718000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 96512000
Other equity 7947169000
Total equity attributable to owners of parent 8043681000
Non controlling interest
Total equity 8043681000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 70712000
Total non-current financial liabilities 70712000
Provisions, non-current 9873000
Deferred tax liabilities (net) 72403000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 152988000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 5177000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 44008000
Total Trade payable 49185000
Other current financial liabilities 441828000
Total current financial liabilities 491013000
Other current liabilities 817885000
Provisions, current 14754000
Current tax liabilities (Net) 9397000
Deferred government grants, Current 0
Total current liabilities 1333049000
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 1486037000
Total equity and liabilites 9529718000
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 Unaudited Audited
Nature of report standalone or consolidated Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit and loss -1288000 -2064000
Total Amount of items that will not be reclassified to profit and loss -1288000 -2064000
2 Income tax relating to items that will not be reclassified to profit or loss -324000 -519000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -964000 -1545000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1889551000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 11200000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -43924000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 13671000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -19733000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -1548000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 131705000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 79190000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 12733000
Adjustments for provisions, current -119619000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 101407000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 281849000
Adjustments for interest income 123306000
Adjustments for share-based payments 32022000
Adjustments for fair value losses (gains) -427326000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -38934000
Other adjustments to reconcile profit (loss) -9018000
Other adjustments for non-cash items 76987000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -606342000
Net cash flows from (used in) operations 1283209000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 345847000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 937362000
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 685000
Purchase of property, plant and equipment 63328000
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 2491083000
Purchase of other long-term assets 2695435000
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 281849000
Interest received 86509000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 101363000
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 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 0
Payments of lease liabilities 36477000
Dividends paid 965123000
Interest paid 11200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -24000
Net cash flows from (used in) financing activities -1012824000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 25901000
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 25901000
Cash and cash equivalents cash flow statement at beginning of period 21849000
Cash and cash equivalents cash flow statement at end of period 47750000





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 Deloitte Haskins & Sells Yes 31-Mar-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 ICRA Analytics Limited ICRA Limited Holding Company Any other transaction Recharge of common expenses, shared service allocation 27000000 Transactions within approved limits. 12319000 1989000 0
2 ICRA Limited ICRA Analytics Limited Subsidiary company Any other transaction Recharge of common expenses, shared service allocation 110000000 Transactions within approved limits. 56289000 0 0
3 ICRA Limited ICRA ESG Ratings Limited Subsidiary company Any other transaction Recharge of common expenses, shared service allocation 28000000 Transactions within approved limits. 13062000 3102000 0
4 ICRA Limited D2K Technologies India Private Limited Step-down Subsidiary Any other transaction Recharge of common expenses, shared service allocation 1500000 Transactions within approved limits. 0 0 0
5 ICRA Analytics Limited D2K Technologies India Private Limited Step-down Subsidiary Any other transaction Recharge of common expenses, shared service allocation 3500000 Transactions within approved limits. 0 0 0
6 ICRA Analytics Limited ICRA ESG Ratings Limited Step-down Subsidiary Any other transaction Recharge of common expenses, shared service allocation 1400000 Transactions within approved limits. 322000 509000 0
7 ICRA ESG Ratings Limited ICRA Analytics Limited Step-down Subsidiary Any other transaction Recharge of common expenses, shared service allocation 300000 Transactions within approved limits. 0 55000 0
8 ICRA ESG Ratings Limited ICRA Limited Holding Company Any other transaction Recharge of common expenses, shared service allocation 500000 Transactions within approved limits. 0 0 0
9 ICRA Limited D2K Technologies India Private Limited Step-down Subsidiary Purchase of goods or services 10000000 Transactions within approved limits. 4453000 0 1088000 Textual Information(1)
10 ICRA Limited ICRA Analytics Limited Subsidiary company Any other transaction Reimbursement of expenses by IAL to ICRA 5000000 Transactions within approved limits. 1068000 0 0
11 ICRA Analytics Limited ICRA Limited Holding Company Any other transaction Reimbursement of expenses by ICRA to IAL 13000000 Transactions within approved limits. 0 0 0
12 ICRA Limited ICRA ESG Ratings Limited Subsidiary company Any other transaction Reimbursement of expenses by ESG Rating to ICRA 1000000 Transactions within approved limits. 344000 0 0
13 ICRA Analytics Limited ICRA ESG Ratings Limited Step-down Subsidiary Any other transaction Reimbursement of expenses by ESG Rating to IAL/ other financial assets- recoverable from related parties 1000000 Transactions within approved limits. 0 2000 0
14 ICRA Limited D2K Technologies India Private Limited Step-down Subsidiary Any other transaction Reimbursement of expenses by D2K to ICRA 5000000 Transactions within approved limits. 0 638000 0
15 ICRA Analytics Limited D2K Technologies India Private Limited Step-down Subsidiary Any other transaction Reimbursement of expenses by D2K to IAL 5000000 Transactions within approved limits. 0 0 0
16 ICRA Analytics Limited ICRA Limited Holding Company Sale of goods or services 500000 Transactions within approved limits. 250000 42000 208000 Textual Information(2)
17 ICRA Limited ICRA Analytics Limited Subsidiary company Any other transaction Sharing of office premises/ other financial assets- recoverable from related parties 15500000 Transactions within approved limits. 7211000 0 86000
18 ICRA Limited ICRA ESG Ratings Limited Subsidiary company Any other transaction Sharing of office premises/ other financial assets- recoverable from related parties 5000000 Transactions within approved limits. 2551000 0 2940000
19 ICRA Analytics Limited ICRA Limited Holding Company Any other transaction Sharing of office premises/ other financial assets- recoverable from related parties 3500000 Transactions within approved limits. 1342000 192000 0
20 ICRA Analytics Limited ICRA ESG Ratings Limited Step-down Subsidiary Any other transaction Sharing of office space, expenses etc. 1000000 Transactions within approved limits. 0 0 0
21 ICRA Limited ICRA Analytics Limited Subsidiary company Any other transaction Royalty income 500000 Transactions within approved limits. 250000 250000 0
22 ICRA Limited ICRA ESG Ratings Limited Subsidiary company Any other transaction Royalty income 500000 Transactions within approved limits. 0 0 0
23 ICRA Limited D2K Technologies India Private Limited Step-down Subsidiary Any other transaction Royalty income 500000 Transactions within approved limits. 250000 0 0
24 ICRA Limited ICRA Nepal Limited Subsidiary company Any other transaction Royalty income / Trade receivables 4000000 Transactions within approved limits. 1510000 1817000 1283000
25 ICRA Analytics Limited ICRA Limited Holding Company Any other transaction Commission on sale of ICRA research report (online & offline mode) 2000000 Transactions within approved limits. 0 0 0
26 ICRA Analytics Limited D2K Technologies India Private Limited Step-down Subsidiary Any other transaction Commission on sale of D2K Products and Services 10000000 Transactions within approved limits. 0 0 0
27 ICRA Limited ICRA Analytics Limited Subsidiary company Any other transaction Sale of research related report services 5000000 Transactions within approved limits. 0 0 0
28 ICRA Limited ICRA Analytics Limited Subsidiary company Any other transaction Share of revenue related to Rating data to Moody’s/ Other current liabilities - unearned revenue 18000000 Transactions within approved limits. 0 0 2609000 Textual Information(3)
29 ICRA Analytics Limited D2K Technologies India Private Limited Step-down Subsidiary Any other transaction Dividend on preference share 5000 Transactions within approved limits. 0 0 0
30 ICRA Analytics Limited D2K Technologies India Private Limited Step-down Subsidiary Any other transaction Interest on loan given to D2K/Other financial assets - recoverable from related parties 7500000 Transactions within approved limits. 3596000 462000 553000
31 ICRA Analytics Limited D2K Technologies India Private Limited Step-down Subsidiary Any other transaction Share technology resources 15000000 Transactions within approved limits. 0 0 0
32 D2K Technologies India Private Limited ICRA Analytics Limited Step-down Subsidiary Any other transaction Share technology resources 15000000 Transactions within approved limits. 0 0 0
33 ICRA ESG Ratings Limited ICRA Limited Holding Company Any other transaction Reimbursement of expenses 2551000 Transactions within approved limits. 0 0 0
34 ICRA Analytics Limited ICRA Online Limitd Employees Group Gratuity Scheme Gratuity Trust Any other transaction Transfer of amount payable for Gratuity as per Actuarial report. 10000000 Transactions within approved limits. 5000000 0 0
35 ICRA Limited ICRA Limited Employees Group Gratuity Scheme Gratuity Trust Any other transaction Other financial assets - Advance paid to gratuity trust 5000000 Transactions within approved limits. 0 31106000 30650000
36 ICRA Analytics Limited D2K Technologies India Private Limited Step-down Subsidiary Any other transaction Loan for working capital/Loan receivable 80000000 Transactions within approved limits. 10000000 70000000 80000000 Textual Information(4)
37 ICRA Analytics Limited ICRA Limited Holding Company Dividend paid 268689000 Transactions within approved limits. 0 0 0
38 ICRA Limited ICRA Employees Welfare Trust Employees Welfare Trust Dividend paid 3195000 Transactions within approved limits. 0 0 0
39 Moody's Corporation ICRA Limited Ultimate Holding Company Purchase of goods or services 830000 Transactions within approved limits. 3000 756000 116000
40 MIS Quality Management Corp. ICRA Limited Fellow subsidiary Any other transaction Trademark license fees / Trade Payables 856000 Transactions within approved limits. 441000 1194000 800000
41 ICRA Analytics Limited Moody's Corporation Ultimate Holding Company Sale of goods or services 1660000000 Transactions within approved limits. 3437000 563000 579000 Textual Information(5)
42 ICRA Analytics Limited Moody's Investors Service Inc. Fellow subsidiary Sale of goods or services 1660000000 Transactions within approved limits. 506733000 83261000 84365000 Textual Information(6)
43 ICRA Analytics Limited Moody's Analytics Inc Fellow subsidiary Sale of goods or services 1660000000 Transactions within approved limits. 223901000 50708000 42036000 Textual Information(7)
44 ICRA Analytics Limited Moody's Investors Service Inc. Fellow subsidiary Any other transaction Reimbursement of expenses 1660000000 Transactions within approved limits. 2464000 0 0
45 Moody's Corporation ICRA Limited Ultimate Holding Company Any other transaction Reimbursement of expenses 830000 Transactions within approved limits. 0 0 0
46 ICRA Limited Moody's Investors Service Singapore Pte Ltd. Fellow subsidiary Any other transaction Reimbursement of expenses 5000000 Transactions within approved limits. 3206000 0 3206000
47 ICRA Limited Moody's Investors Service India Private Limited Fellow subsidiary Any other transaction Rental income andnReimbursement of expenses received or receivable / other financial assets- recoverable from related parties 500000 Transactions within approved limits. 199000 36000 36000
48 Moody's Analytics Singapore Pte. Ltd.Inc ICRA Limited Fellow subsidiary Any other transaction Software expenses / Other current assets - Prepayments 2369000 Transactions within approved limits. 1884000 440000 901000
49 ICRA Analytics Limited Moody's Analytics Inc Fellow subsidiary Sale of goods or services 25000000 Transactions within approved limits. 1013000 0 4914000 Textual Information(8)
50 ICRA Limited Moody's Investment Company India Private Limited Companies having substantial interest Dividend paid 305590000 Transactions within approved limits. 0 0 0
51 ICRA Limited Moody's Singapore Pte Limited Companies having substantial interest Dividend paid 194972000 Transactions within approved limits. 0 0 0
52 ICRA Limited Caspian Impact Investments Pvt Ltd Chairman, Non-Executive and Independent Director is a member. Any other transaction Surveillance fees/ Advance from customers 600000 Transactions within approved limits. 42000 183000 0 Textual Information(9)
53 ICRA Limited Mr. Arun Duggal Chairman, Non-Executive and Independent Director Any other transaction Commission and Sitting Fees paid or payable to Non-Executive and Independent Director / Trade payable 4000000 Transactions within approved limits. 509000 1250000 1381000
54 ICRA Limited Mr. Arun Duggal Chairman, Non-Executive and Independent Director Any other transaction Reimbursement of Chairman's office and other official expenses / Trade payable 3500000 Transactions within approved limits. 279000 625000 0
55 ICRA Limited Ms. Ranjana Agarwal Non-Executive Independent Director Any other transaction Commission and Sitting Fees paid or payable to Non-Executive and Independent Director / Trade payable 4000000 Transactions within approved limits. 377000 1000000 1105000
56 ICRA Limited Ms. Radhika Vijay Haribhakti Non-Executive Independent Director Any other transaction Commission and Sitting Fees paid or payable to Non-Executive and Independent Director / Trade payable 3500000 Transactions within approved limits. 503000 1000000 1218000
57 ICRA Limited Mr. Ramnath Krishnan Managing Director and Group CEO Remuneration 60877000 Transactions within approved limits. 43258000 7973000 20802000
58 ICRA Limited Mr. Ramnath Krishnan Managing Director and Group CEO Any other transaction Reimbursement of expenses incurred for official purpose 1000000 Transactions within approved limits. 51000 0 0
59 ICRA Limited Mr. Venkatesh Shekaripuram Viswanathan Group CFO Remuneration 21526000 Transactions within approved limits. 14942000 878000 6939000
60 ICRA Limited Mr. Venkatesh Shekaripuram Viswanathan Group CFO Any other transaction Reimbursement of expenses incurred for official purpose 1000000 Transactions within approved limits. 33000 0 0
61 ICRA Limited Mr. Amit Kumar Gupta General Counsel Remuneration 21672000 Transactions within approved limits. 15099000 2876000 6860000
62 ICRA Limited Mr. Amit Kumar Gupta General Counsel Any other transaction Reimbursement of expenses incurred for official purpose 1000000 Transactions within approved limits. 11000 0 0
63 ICRA Limited Mr. S. Shakeb Rahman Company Secretary Remuneration 6037000 Transactions within approved limits. 4169000 491000 1891000
64 ICRA Analytics Limited Ms. Ranjana Agarwal Chairman, Non-Executive and Independent Director Any other transaction Commission and Sitting Fees paid or payable to Non-Executive and Independent Director / Trade payable 1250000 Transactions within approved limits. 178000 125000 138000
65 Moody's Analytics Inc ICRA Limited Fellow subsidiary Any other transaction Training expenses / Trade payable 0 Transactions within approved limits. 0 90000 40000
66 Moody's Analytics UK Ltd ICRA Limited Fellow subsidiary Any other transaction Training expenses / Trade payable 0 Transactions within approved limits. 0 149000 145000
67 ICRA Limited Moody's Analytics Inc Fellow subsidiary Any other transaction Training expenses / Trade payable 0 Transactions within approved limits. 0 239000 0
68 ICRA Limited Moody's Investors Service Hong Kong Limited Fellow subsidiary Any other transaction Subscription fee / Trade Payables 830000 Transactions within approved limits. -12000 572000 0
69 ICRA Limited Mr. S. Shakeb Rahman Company Secretary Any other transaction Reimbursement of expenses incurred for official purpose 1000000 Transactions within approved limits. 0 0 0
70 ICRA Analytics Limited Mr. Pradip Manilal Kanakia Non-Executive Independent Director Any other transaction Commission and Sitting Fees paid or payable to Non-Executive and Independent Director / Trade payable 0 Transactions within approved limits. 247000 0 87000
71 ICRA Limited Mr. Palamadai Sundararajan Jayakumar Chairman, Non-Executive and Independent Director Any other transaction Commission and Sitting Fees paid or payable to Non-Executive and Independent Director / Trade payable 0 Transactions within approved limits. 1409000 0 931000
72 ICRA Limited Ms. Anuranjita Kumar Non-Executive Independent Director Any other transaction Commission and Sitting Fees paid or payable to Non-Executive and Independent Director / Trade payable 0 Transactions within approved limits. 888000 0 456000
73 ICRA Limited Mr. Pradip Manilal Kanakia Non-Executive Independent Director Any other transaction Commission and Sitting Fees paid or payable to Non-Executive and Independent Director / Trade payable 0 Transactions within approved limits. 1277000 0 745000
74 ICRA Nepal Limited ICRA Limited Subsidiary company Dividend paid 13160000 Transactions within approved limits. 13160000 0 0
75 ICRA Limited ICRA Employees Welfare Trust Employees Welfare Trust Any other transaction TDS reimbursement for LTIP grant 18709000 Transactions within approved limits. 18709000 0 0
76 ICRA Limited Mr. S. Shakeb Rahman Company Secretary Dividend paid 30000 Transactions within approved limits. 30000 0 0
77 ICRA Analytics Limited ICRA Employees Welfare Trust Employees Welfare Trust Any other transaction TDS reimbursement for LTIP grant 2664000 Transactions within approved limits. 2664000 0 0
78 ICRA Limited TVS Industrial & Logistics Parks Private Limited Chairman, Non-Executive and Independent Director is a member. Any other transaction Surveillance fees/ Advance from customers 181000 Transactions within approved limits. 181000 0 0 Textual Information(10)
79 ICRA Limited ICRA Analytics Limited Subsidiary company Investment 5057000 Transactions within approved limits. 5057000 0 5057000
80 ICRA Limited ICRA Employees Welfare Trust Employees Welfare Trust Any other transaction Long term incentive / ESOP 76987000 Transactions within approved limits. 76987000 239804000 316791000
81 ICRA Analytics Limited ICRA Employees Welfare Trust Employees Welfare Trust Any other transaction Long term incentive / ESOP 9068000 Transactions within approved limits. 9068000 16055000 25123000
82 ICRA ESG Ratings Limited ICRA Employees Welfare Trust Employees Welfare Trust Any other transaction Long term incentive / ESOP 123000 Transactions within approved limits. 123000 0 123000
Total value of transaction during the reporting period 1072337000



Text Block
Textual Information(1) Trade payables
Textual Information(2) Prepayments - current
Textual Information(3) (3.21) for the quarter
Textual Information(4) Rs 800 Lakh approved in FY 23-24; Rs 500 lakh disbursed in FY 23-24,Rs 300 lakh disbursed in FY 25.
Textual Information(5) Trade receivables (net)
Textual Information(6) Trade receivables (net)
Textual Information(7) Trade receivables (net)
Textual Information(8) Other current liabilities - unearned revenue
Textual Information(9) Related paty upto November 10, 2024. transaction repoted till November 10, 2024
Textual Information(10) Related party w.e.f. November 1, 2024