| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 10-11-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 13-11-2025 15:30:00 |
| End date and time of board meeting | 13-11-2025 17:35:00 |
| 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 |
| (III) 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 | 14-08-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://trucapfinance.com/wp-content/uploads/Policy-on-RPT.pdf |
| 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? | Yes |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 2,150.42 | 4,954.51 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 128.38 | 306.64 |
| (v) | Net gain on fair value changes | 0.51 | 20.25 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 2,279.31 | 5,281.40 | |
| Other income | 180.68 | 1,377.44 | |
| Total income | 2,459.99 | 6,658.84 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 950.47 | 1,929.68 | |
| Finance costs | 2,049.34 | 4,000.73 | |
| Depreciation, depletion and amortisation expense | 183.98 | 365.46 | |
| Fees and commission expense | 114.16 | 195.82 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 2,734.24 | 3,763.82 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 957.00 | 2,489.30 |
| Total other expenses | 957.00 | 2,489.30 | |
| Total expenses | 6,989.19 | 12,744.81 | |
| 3 | Total profit before exceptional items and tax | (4,529.20) | (6,085.97) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (4,529.20) | (6,085.97) |
| 7 | Tax expense | ||
| 8 | Current tax | 0.00 | 0.00 |
| 9 | Deferred tax | (1,270.34) | (1,940.14) |
| 10 | Total tax expenses | (1,270.34) | (1,940.14) |
| 11 | Net Profit Loss for the period from continuing operations | (3,258.86) | (4,145.83) |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | (3,258.86) | (4,145.83) |
| 16 | Other comprehensive income net of taxes | (21.43) | (27.42) |
| 17 | Total Comprehensive Income for the period | (3,280.29) | (4,173.25) |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 19 | 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 | |||
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 2,377.24 | 2,377.24 | |
| Face value of equity share capital | 2 | 2 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -2.79 | -3.55 | |
| Diluted earnings per share from continuing operations | -2.79 | -3.55 | |
| 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 | -2.79 | -3.55 | |
| Diluted earnings per share | -2.79 | -3.55 | |
| 23 | Debt equity ratio | 3.03 | 3.03 |
| 24 | Debt service coverage ratio | 0.00 | 0.00 |
| 25 | Interest service coverage ratio | 0.00 | 0.00 |
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Textual Information(1) | Notes 3 The above results for the quarter and half year ended September 30, 2025 have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meeting(s) held on November 13, 2025. 4 The unaudited standalone financial results for the quarter and half year ended September 30, 2025 have been subjected to limited review by the Statutory Auditors and they have issued an unmodified opinion. 5 The Company has primarily two reportable business segments namely Fund based Activities and Advisory services for the quarter and half year ended September 30, 2025. The Company publishes unaudited standalone financial results along with the unaudited consolidated financial results and in accordance with Ind AS 108 - Operating Segments, the Company has disclosed the segment information in the unaudited consolidated financial results of the Company. 6 Fees and commission income includes advisory service fees and commission from syndication loan. 7 With respect to the preferential issue(s) made by the Company under SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended, (ICDR Regulations), there are no deviation or category wise variation in utilization of funds pursuant to Regulation 32 of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, as amended (Listing Regulations). Further, during the quarter ended September 30, 2025, due to non-receipt of subscription money towards balance 75% of the total consideration for 5,42,372 convertible warrants allotted on February 01, 2024 at an issue price of Rs.73.75/- per warrant, the upfront consideration of Rs 0.99 lakhs/- (representing 25% of the total consideration received) received by the Company towards 5,42,372 warrants is forfeited, in accordance with the terms of the warrants and the provisions of Regulation 169(3) of ICDR Regulations. Further, during the quarter ended September 30, 2025, there were no few fresh infusion of capital under ICDR Regulations. 8 The outstanding Non-Convertible Debentures (NCDs) as on September 30, 2025 are fully secured by hypothecation of book debts/ loan receivables to the extent as stated in the disclosure documents. The Company has, at all times, for the secured NCDs, maintained sufficient asset cover as stated in the disclosure documents. Further, additional line items in compliance with Regulation 52 (4) of the Listing Regulations for the quarter ended September 30, 2025 is attached as Annexure 1 and the disclosure with respect to security cover certified by the Statutory Auditors as required under Regulation 54(3) of the Listing Regulations is enclosed as Annexure 2. Further, with respect to the said NCDs allotted, there is no material deviation(s) in the use of issue proceeds of non-convertible securities from the objects of the issue stated in the disclosure document In view of the continued financial stress and the deterioration in asset quality, driven by lower business growth arising from resource limitations and the ongoing run-down of the loan book, the Company’s security cover on secured borrowings has become inadequate during the quarter ended September 30, 2025. The management has undertaken a comprehensive review of the underlying assets and the corresponding security values. Corrective measures, including renegotiation of security terms and proactive engagement with lenders, are in progress. The Company is also focusing on maintaining operational agility to remain promising to prospective investors. The Company continues to evaluate the impact of the shortfall in asset cover on its borrowings and financial covenants, and appropriate disclosures have been made in these financial statements. 9 During the quarter ended September 30, 2025, Marwadi Chandarana Intermediaries Brokers Private Limited (MCIBPL) terminated the share purchase agreement (SPA) and securities subscription agreement (SSA) both dated May 26, 2025. Accordingly, with the termination of the SPA and SSA, MCIBPL will no longer will be able to acquire control over the Company as per the terms of the SPA and SSA through classification as the promoter and promoter group. The aforesaid termination does not have any material impact on the Company except for the fund infusion which the Company was expecting from MCIBPL towards subscription of equity shares and convertible warrants which were proposed to be allotted by the Company. Further, upon instructions from MCIBPL, the Company has withdrawn its appliaction for change of control made to the Reserve Bank of India. 10 On July 16, 2025, the Company had defaulted on the accelerated redemption of the listed non-convertible debentures under ISIN (a) INE615R07042; (b) INE615R07117; (c) INE615R07091; (d) INE615R07083; (e) INE615R07109; and (f) INE615R07125. Further, consequent to the default in NCDs, the credit rating of the Company has been downgraded to further downgraded to ‘D’ category by CARE Ratings Limited on 18 July 2025 and to ‘C’ category by lnfomerics Valuation and Rating Private Limited on 19 July 2025. However, during the quarter ended September 30, 2025, the Company has repaid its entire obligation towards the aforesaid NCDs in multiple tranches and on September 23, 2025, the Company has re-paid the obligation towards these NCDs in full. 11 Disclosure pertaining to RBI Master Direction - RBI/DOR/2021-22/86 DOR.STR.REC.51/21.04.048/2021-22 Reserve Bank of India (Transfer of Loan Exposures) Directions, 2021 dated September 24, 2021. a. The company has not transfer any loan through assignment in respect of loans not in default during the quarter ended Sept 30, 2025 b. The company has not acquired any loans (not in default) through assignment during the quarter ended Sept 30, 2025 c. The Company has neither acquired nor transferred any stressed loans during the quarter ended Sept 30, 2025 12 Disclosure as required under Master Direction – Reserve Bank of India (Securitisation of Standard Assets) Directions, 2021, issued by the Reserve Bank of India on September 24, 2021, during the quarter ended Sept 30, 2025, the Company not undertaken any Securitisation of loan exposures 13 The figure for the quarter ended September 30, 2025 and quarter ended September 30, 2024 are balancing figures between unaudited figures in respect of the half year ended September 30, 2025 and September 30, 2024 and the unaudited figure of quarter ended June 30, 2025 and unaudited figure of quarter ended June 30, 2024 respectively 14 The figures for the previous quarter/year have been regrouped / rearranged wherever necessary to conform to current quarter presentation. For and on behalf of the Board of TruCap Finance Limited sd/- Rohanjeet Singh Juneja Managing Director and Chief Executive Officer Mumbai, November 13, 2025 DIN: 08342094 |
|---|
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | (6,085.97) | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | (1,005.30) | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 2,910.90 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (1,687.37) | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 210.88 | |
| Adjustments for other financial assets, current | 11,808.51 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 133.27 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | (290.52) | |
| Adjustments for depreciation and amortisation expense | 0.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 3,763.82 | |
| Adjustments for provisions, current | (27.05) | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 2,932.82 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 0.00 | |
| Adjustments for share-based payments | 21.21 | |
| Adjustments for fair value losses (gains) | 138.31 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 2.48 | |
| Other adjustments for non-cash items | 365.46 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | 19,277.42 | |
| Net cash flows from (used in) operations | 13,191.45 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | (138.56) | |
| Income taxes paid (refund) | 20.56 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | 13,032.33 | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 3,899.83 | |
| Other cash payments to acquire equity or debt instruments of other entities | 3,899.83 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 3.60 | |
| Purchase of property, plant and equipment | 0.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 138.54 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 3,732.92 | |
| Net cash flows from (used in) investing activities | 3,875.06 | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 6,877.40 | |
| Repayments of borrowings | 27,120.22 | |
| Payments of lease liabilities | 2.80 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | (20,245.62) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (3,338.23) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | (3,338.23) | |
| Cash and cash equivalents cash flow statement at beginning of period | 3,806.12 | |
| Cash and cash equivalents cash flow statement at end of period | 467.89 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 467.89 | ||
| Bank Balance other than (a) above | 2,068.99 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 1,278.07 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 30,042.24 | ||
| Investments | 4,203.65 | ||
| Other Financial assets | 1,157.04 | ||
| Total Financial Assets | 39,217.88 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 514.78 | ||
| Deferred tax Assets (Net) | 3,532.57 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 1,211.92 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 26.26 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 467.87 | ||
| Other non-financial assets (to be specified) | 385.26 | ||
| Total Non Financial Assets | 6,138.66 | ||
| Total assets | 45,356.54 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,377.24 | ||
| Other equity | 8,473.62 | ||
| Total equity attributable to owners of parent | 10,850.86 | ||
| Non controlling interest | |||
| Total equity | 10,850.86 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | ||
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 7.17 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 340.99 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 12,604.36 | |
| (d) | Borrowings (Other than Debt Securities) | 20,308.48 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| (g) | Other financial liabilities | 484.07 | |
| Total Financial Liabilities | 33,745.07 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 118.52 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| (d) | Other non-financial liabilities | 642.09 | |
| Total Non Financial Liabilities | 760.61 | ||
| Total liabilities | 34,505.68 | ||
| Total equity and liabilites | 45,356.54 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | Standalone | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | - Fund Based Activities | 0.00 | 0.00 |
| 2 | - Advisory Services | 0.00 | 0.00 |
| Total Segment Revenue | 0.00 | 0.00 | |
| Less: Inter segment revenue | |||
| Revenue from operations | 0.00 | 0.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | - Fund Based Activities | 0.00 | 0.00 |
| 2 | - Advisory Services | 0.00 | 0.00 |
| Total Profit before tax | 0.00 | 0.00 | |
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | 0.00 | 0.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | - Fund Based Activities | 0.00 | 0.00 |
| 2 | - Advisory Services | 0.00 | 0.00 |
| Total Segment Asset | 0.00 | 0.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 0.00 | 0.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | - Fund Based Activities | 0.00 | 0.00 |
| 2 | - Advisory Services | 0.00 | 0.00 |
| Total Segment Liabilities | 0.00 | 0.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 0.00 | 0.00 | |
| Disclosure of notes on segments | |||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | Remeasurement gain/(loss) on defined benefit plan | -59000 | -532000 |
| Total Amount of items that will not be reclassified to profit and loss | -59000 | -532000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (0.18) | (1.34) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective portion of gain/(Loss) on hedging instruments in cash flow hedges | -2692000 | -3133000 |
| Total Amount of items that will be reclassified to profit and loss | -2692000 | -3133000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (5.90) | (7.89) |
| 5 | Total Other comprehensive income | (21.43) | (27.42) |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| 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 & Company | Yes | 31-10-2026 | ||
|---|---|---|---|---|---|
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 | TruCap Finance Limited | DFL Technolgoies Private Limited | subsidiary | Loan | 350.00 | Approved | 350.00 | 0.00 | 353.11 | ||||||||||||||||
| 2 | TruCap Finance Limited | DFL Technolgoies Private Limited | subsidiary | Interest paid | 6.33 | Approved | 6.33 | 0.00 | 0.00 | ||||||||||||||||
| 3 | TruCap Finance Limited | DFL Technolgoies Private Limited | subsidiary | Any other transaction | Reimbursement of expenses | 70.44 | Approved | 70.44 | 0.00 | 17.78 | |||||||||||||||
| 4 | TruCap Finance Limited | Prolific Ventures Pvt Ltd | Other related parties | Any other transaction | Reimbursement of expenses | 0.89 | Approved | 0.89 | 0.00 | 0.28 | |||||||||||||||
| 5 | TruCap Finance Limited | NM FAMILY INVESTMENT TRUST | Other related parties | Loan | 2,000.00 | Approved | 1,000.00 | 0.00 | 1,008.88 | ||||||||||||||||
| 6 | TruCap Finance Limited | NM FAMILY INVESTMENT TRUST | Other related parties | Interest paid | 30.25 | Approved | 30.25 | 0.00 | 0.00 | ||||||||||||||||
| 7 | TruCap Finance Limited | Wilson Holdings Private Limited | Other related parties | Loan | 1,400.00 | Approved | 1,400.00 | 0.00 | 1,412.43 | ||||||||||||||||
| 8 | TruCap Finance Limited | Wilson Holdings Private Limited | Other related parties | Interest paid | 23.34 | Approved | 23.34 | 0.00 | 0.00 | ||||||||||||||||
| 9 | TruCap Finance Limited | Ms. Abha Kapoor | Director | Any other transaction | Sitting Fees | 0.00 | As approved by the Board of Directors | 4.00 | 0.00 | 0.00 | |||||||||||||||
| 10 | TruCap Finance Limited | Mr. Krishipal Raghuvanshi | Director | Any other transaction | Sitting Fees | 0.00 | As approved by the Board of Directors | 6.00 | 0.00 | 0.00 | |||||||||||||||
| 11 | TruCap Finance Limited | Mr. Nirmal Vinod Momaya | Director | Any other transaction | Sitting Fees | 0.00 | As approved by the Board of Directors | 5.00 | 0.00 | 0.00 | |||||||||||||||
| 12 | TruCap Finance Limited | Mr. Rajiv Kapoor | Director | Any other transaction | Sitting Fees | 0.00 | As approved by the Board of Directors | 5.00 | 0.00 | 0.90 | |||||||||||||||
| 13 | TruCap Finance Limited | Ms. Rushina Nimir Mehta | Director | Any other transaction | Sitting Fees | 0.00 | As approved by the Board of Directors | 2.00 | 0.00 | 0.00 | |||||||||||||||
| 14 | TruCap Finance Limited | Mr. Rohanjeet Singh Juneja | Key Management Personnel (KMP) | Remuneration | 94.35 | As approved by the Board of Directors | 94.35 | 0.00 | 0.00 | ||||||||||||||||
| 15 | TruCap Finance Limited | Mr. Rohanjeet Singh Juneja | Key Management Personnel (KMP) | Any other transaction | Reimbursement of expenses | 24.92 | As approved by the Board of Directors | 5.79 | 0.05 | 0.15 | |||||||||||||||
| 16 | TruCap Finance Limited | Mr. Sanjay Kukreja | Key Management Personnel (KMP) | Remuneration | 35.74 | As approved by the Board of Directors | 36.85 | 0.00 | 0.00 | ||||||||||||||||
| 17 | TruCap Finance Limited | Mr. Sanjay Kukreja | Key Management Personnel (KMP) | Any other transaction | Reimbursement of expenses | 3.27 | As approved by the Board of Directors | 2.89 | 0.11 | 0.00 | |||||||||||||||
| 18 | TruCap Finance Limited | Mr. Lalit Chendvankar | Key Management Personnel (KMP) | Remuneration | 34.73 | As approved by the Board of Directors | 34.73 | 0.00 | 0.00 | ||||||||||||||||
| 19 | TruCap Finance Limited | Mr. Lalit Chendvankar | Key Management Personnel (KMP) | Any other transaction | Reimbursement of expenses | 2.94 | As approved by the Board of Directors | 2.94 | 0.00 | 0.00 | |||||||||||||||
| 20 | TruCap Finance Limited | Ms. Sonal Sharma | Key Management Personnel (KMP) | Remuneration | 13.24 | As approved by the Board of Directors | 13.24 | 0.00 | 0.00 | ||||||||||||||||
| 21 | TruCap Finance Limited | Ms. Sonal Sharma | Key Management Personnel (KMP) | Purchase of fixed assets | 0.08 | As approved by the Board of Directors | 0.08 | 0.00 | 0.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 3,094.12 | ||||||||||||||||||||||||
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 203.08 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 203.08 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 5.33 | |
| B | Of the total amount outstanding, amount of default as on date | 5.33 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 329.13 | |