INTEGRATED FILING — NBFC



General information about company

Scrip code 532955
NSE Symbol RECLTD
MSEI Symbol NOTLISTED
ISIN INE020B01018
Name of company REC Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 24-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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
Segment Reporting Single segment
Description of single segment NBFC-IFC
Start date and time of board meeting 24-Jul-2025   12:00:00
End date and time of board meeting 24-Jul-2025   15:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable


Financial Results — NBFC

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-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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
(i) Interest Income 145123200000 145123200000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 1441900000 1441900000
(v) Net gain on fair value changes 0 0
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 809400000 809400000
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 147374500000 147374500000
Other income 865300000 865300000
Total income 148239800000 148239800000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 639800000 639800000
Finance costs 89341800000 89341800000
Depreciation, depletion and amortisation expense 67000000 67000000
Fees and commission expense 100000000 100000000
Net loss on fair value changes 5765000000 5765000000
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments -6097900000 -6097900000
(f) Other expenses
1 Net translation/ transaction exchange loss/ (gain) 514700000
2 Cost of services rendered 548700000
3 Corporate social responsibility expenses 328600000
4 Other expenses 368000000
Total other expenses 1760000000 1760000000
Total expenses 91575700000 91575700000
3 Total profit before exceptional items and tax 56664100000 56664100000
4 Exceptional items 0 0
5 Total profit before tax 56664100000 56664100000
7 Tax expense
8 Current tax 10414400000 10414400000
9 Deferred tax 1592600000 1592600000
10 Total tax expenses 12007000000 12007000000
11 Net Profit Loss for the period from continuing operations 44657100000 44657100000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
15 Total profit (loss) for period 44657100000 44657100000
16 Other comprehensive income net of taxes -24641600000 -24641600000
17 Total Comprehensive Income for the period 20015500000 20015500000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 44657100000 44657100000
Total profit or loss, attributable to non-controlling interests 0 0
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 20015500000 20015500000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
20 Details of equity share capital
Paid-up equity share capital 26332200000 26332200000
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 16.96 16.96
Diluted earnings per share from continuing operations 16.96 16.96
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 16.96 16.96
Diluted earnings per share 16.96 16.96
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results


Remarks

23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio




Format for Reporting Segment 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)
A Date of start of reporting period 01-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Unaudited Unaudited
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments


Other Comprehensive Income

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025 01-Apr-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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 plans 22200000 22200000
2 Changes in Fair Value of Equity Instruments measured at Fair Value through Other Comprehensive Income (FVOCI) 45000000 45000000
Total Amount of items that will not be reclassified to profit and loss 67200000 67200000
2 Income tax relating to items that will not be reclassified to profit or loss 5600000 5600000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gains and loss on hedging instruments in cash flow hedges -36501100000 -36501100000
2 Cost of hedging reserve 3489600000 3489600000
Total Amount of items that will be reclassified to profit and loss -33011500000 -33011500000
4 Income tax relating to items that will be reclassified to profit or loss -8308300000 -8308300000
5 Total Other comprehensive income -24641600000 -24641600000