Integrated Filing — IndAS



General information about company
Scrip Code 542233
NSE Symbol TREJHARA
MSEI Symbol NOTLISTED
ISIN INE00CA01015
Name of company Trejhara Solutions 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
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 Single segment
Description of single segment Single segment
Start date and time of board meeting 30-May-2025   12:30:00
End date and time of board meeting 30-May-2025   15:45:00
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
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 No
(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. No
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 2024-05-23
Indicate Company website link for updated RPT policy of the Company https://trejhara.com/invest-category/policies/
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
Not Applicable



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 42435000 139727000
Other income 17877000 25409000
Total income 60312000 165136000
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 21662000 88591000
(e) Finance costs -300000 172000
(f) Depreciation, depletion and amortisation expense 205000 831000
(f) Other Expenses
1 (a) Software Service Charges 585000 1937000
2 (e) Other Expenses 15852000 31965000
Total other expenses 16437000 33902000
Total expenses 38004000 123496000
3 Total profit before exceptional items and tax 22308000 41640000
4 Exceptional items 0 0
5 Total profit before tax 22308000 41640000
6 Tax expense
7 Current tax 6670000 10570000
8 Deferred tax -1035000 1517000
9 Total tax expenses 5635000 12087000
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 16673000 29553000
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 16673000 29553000
17 Other comprehensive income net of taxes -827000 -868000
18 Total Comprehensive Income for the period 15846000 28685000
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 1000000 1000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2174318000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.15 2.04
Diluted earnings (loss) per share from continuing operations 1.15 2.04
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 1.15 2.04
Diluted earnings (loss) per share from continuing and discontinued operations 1.15 2.04
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) n n n n n n nNotes to the Standalone Financial Results: n n n3.tThe Company operates mainly in the business of Software Consultancy and License services. Accordingly, there are no separate reportable segments as per IND AS 108 – Operating Segments. n n4.tOther Income include foreign exchange gain/ (loss) of INR 135.70 Lakhs and INR 161.71 Lakhs for the quarter and year ended 31/03/2025 respectively [Quarter and year ended 31/03/2024: INR 6.30 Lakhs and INR (1.83) Lakhs respectively]. n n5.tThe Board of Directors, in its meeting held on 26th March 2024, approved the Scheme of Amalgamation between the Company and LP Logistics Plus Chemical SCM Private Limited (LP Logistics) (the 'Scheme') under the provisions of Sections 230 to 232 and other applicable provisions of the Companies Act, 2013, along with the rules framed thereunder, subject to the necessary regulatory approvals. The proposed Appointed Date for the Scheme was 01st April 2024. n nThe Mumbai Bench of Hon’ble National Company Law Tribunal (NCLT) has directed on 19th December 2024 to the Company and LP Logistics to convene the meetings for the shareholders of the Company, LP Logistics, and unsecured creditors of LP Logistics, these meetings were held on 4th February 2025. During these meetings, the Scheme was approved by the shareholders and creditors of both the companies. n nThe Scheme of Amalgamation is currently being heard before the Hon’ble National Company Law Tribunal (NCLT), Mumbai Bench. Upon receipt of the final order from the NCLT, the Company will proceed with the necessary steps for implementation of the Scheme. n n6.tPursuant to the casual vacancy in the office of the statutory auditor for the F.Y. 2024-25, caused due to the resignation of the predecessor auditor, the Company has appointed new auditors based on approval from the shareholders through postal ballot on 21st December 2024. n n7.tThe figures for the quarter ended 31/03/2025 & 31/03/2024 are the balancing figures between the audited figures in respect of the full financial year 2024-25 and 2023-24 and the published unaudited year to date figures up to the third quarter ended 31/12/2024 & 31/12/2023 respectively. n n8.tThe Company has applied its material accounting policies in the preparation of this Statement consistent with those followed in the standalone financial statements for the year ended 31st March,2024. n n9.tThe figures for the earlier periods/years have been regrouped / reclassified wherever necessary to make them comparable with those of the current period. n n10.tThe Statutory Auditors of the Company have conducted audit of the standalone financial results for the year ended 31/03/2025 pursuant to the requirement of Regulation 33 of the SEBI (LODR) Regulations, 2015 and have given an unmodified opinion in their report. n n n n n n n n n n n n n n11.tThe standalone financial results for the year ended 31/03/2025 have been extracted from the audited standalone financial statements prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued thereafter. These standalone financial results have been reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 30/05/2025. n ntFor Trejhara Solutions Limited n nt n n n nPlace: Navi MumbaitAmit Sheth nDate: 30/05/2025tChairman and Director n n



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 1959000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 463000
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 493882000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 336000
Total non-current financial assets 494218000
Deferred tax assets (net) 5405000
Other non-current assets 882243000
Total non-current assets 1384288000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 126026000
Cash and cash equivalents 38407000
Bank balance other than cash and cash equivalents 85585000
Loans, current 146893000
Other current financial assets 559151000
Total current financial assets 956062000
Current tax assets (net)
Other current assets 50269000
Total current assets 1006331000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2390619000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 145163000
Other equity 2174318000
Total equity attributable to owners of parent 2319481000
Non controlling interest
Total equity 2319481000
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 13136000
Total non-current financial liabilities 13136000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 13136000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1149000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 39780000
Total Trade payable 40929000
Other current financial liabilities 9343000
Total current financial liabilities 50272000
Other current liabilities 5145000
Provisions, current 2585000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 58002000
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 71138000
Total equity and liabilites 2390619000
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)
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 827000 868000
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
5 Total Other comprehensive income -827000 -868000



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 41640000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 172000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 9330000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -51161000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -4099000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -49351000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 831000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -16171000
Adjustments for dividend income 0
Adjustments for interest income 9215000
Adjustments for share-based payments 0
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 2931000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -116733000
Net cash flows from (used in) operations -75093000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 20378000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -95471000
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 0
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 -148447000
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 27594000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -47555000
Net cash flows from (used in) investing activities 128486000
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 4875000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 214000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -5089000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 27926000
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 27926000
Cash and cash equivalents cash flow statement at beginning of period 10481000
Cash and cash equivalents cash flow statement at end of period 38407000





Details of Impact of Audit Qualification
Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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


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 Trejhara Solutions Limited Trejhara Pte Limited Wholly owned Subsidiary Sale of goods or services 150000000 NA 54700000 0 0
2 Trejhara Solutions Limited Aurionpro Solutions Limited Other related party Sale of goods or services 50000000 NA 17341000 0 0
3 Trejhara Solutions Limited Aurionpro Solutions Limited Other related party Any other transaction Revenue 21600000 NA 21600000 0 0
4 Trejhara Solutions Limited Aurionpro Solutions Limited Other related party Purchase of goods or services 150000000 Special Approval 108664000 0 0
5 Trejhara Solutions Limited Aurionpro Solutions Limited Other related party Any other transaction Purchase of Contract AMC 17000000 NA 17000000 0 0
6 Trejhara Solutions Limited Aurionpro Solutions Limited Other related party Any other transaction Other Expenes 50000000 NA 27382000 0 0
7 Trejhara Solutions Limited Intellvision Software LLC Other related party Any other transaction Recovery of Expenses 50000000 NA 11204000 0 0
8 Trejhara Solutions Limited LP Logistics Plus Chemical SCM Pvt.Ltd Other related party Sale of goods or services 270000 NA 270000 0 0
9 Trejhara Solutions Limited LP Logistics Plus Chemical SCM Pvt.Ltd Other related party Any other transaction Vendor Advance 50000000 NA 45000000 0 45000000
10 Trejhara Solutions Limited Auroscient Outsourcing Private Limited Wholly owned Subsidiary Any other transaction Working Loan Receivable 50000000 NA 34317000 26515000 0
Total value of transaction during the reporting period 337478000