| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 29-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 19-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Single segment |
| Description of single segment | NBFC-IFC |
| Start date and time of board meeting | 29-01-2026 11:30:00 |
| End date and time of board meeting | 29-01-2026 15:50:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | 14,51,840.00 | 43,59,772.00 |
| (ii) | Dividend Income | 0.00 | 3,329.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 39,248.00 | 1,01,042.00 |
| (v) | Net gain on fair value changes | 0.00 | 0.00 |
| (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 | 14,91,088.00 | 44,64,143.00 | |
| Other income | 4,162.00 | 13,949.00 | |
| Total income | 14,95,250.00 | 44,78,092.00 | |
| 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 | 6,374.00 | 18,049.00 | |
| Finance costs | 9,24,293.00 | 27,30,964.00 | |
| Depreciation, depletion and amortisation expense | 667.00 | 1,987.00 | |
| Fees and commission expense | 259.00 | 1,374.00 | |
| Net loss on fair value changes | 26,390.00 | 89,906.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 11,101.00 | (37,092.00) | |
| (f) | Other expenses | ||
| 1 | Net translation/ transaction exchange loss/ (gain) | 4,751.00 | 17,843.00 |
| 2 | Corporate social responsibility expenses | 5,586.00 | 10,534.00 |
| 3 | Other expenses | 4,189.00 | 12,917.00 |
| Total other expenses | 14,526.00 | 41,294.00 | |
| Total expenses | 9,83,610.00 | 28,46,482.00 | |
| 3 | Total profit before exceptional items and tax | 5,11,640.00 | 16,31,610.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 5,11,640.00 | 16,31,610.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 1,01,155.00 | 3,20,223.00 |
| 9 | Deferred tax | 6,177.00 | 19,391.00 |
| 10 | Total tax expenses | 1,07,332.00 | 3,39,614.00 |
| 11 | Net Profit Loss for the period from continuing operations | 4,04,308.00 | 12,91,996.00 |
| 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 | 4,04,308.00 | 12,91,996.00 |
| 16 | Other comprehensive income net of taxes | 67,612.00 | (1,11,952.00) |
| 17 | Total Comprehensive Income for the period | 4,71,920.00 | 11,80,044.00 |
| 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 | 2,63,322.00 | 2,63,322.00 | |
| 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 | 15.35 | 49.07 | |
| Diluted earnings per share from continuing operations | 15.35 | 49.07 | |
| 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 | 15.35 | 49.07 | |
| Diluted earnings per share | 15.35 | 49.07 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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) | |||
| 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 | |||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | Re-measurement gains/(losses) on defined benefit plans | -90100000 | -500000 |
| 2 | Changes in Fair Value of Equity Instruments measured at Fair Value through Other Comprehensive Income (FVOCI) | -940800000 | -255600000 |
| Total Amount of items that will not be reclassified to profit and loss | -1030900000 | -256100000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (570.00) | (1.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective Portion of Cash Flows Hedges | -8471400000 | -47433900000 |
| 2 | Cost of Hedge reserve | 18808000000 | 32815500000 |
| Total Amount of items that will be reclassified to profit and loss | 10336600000 | -14618400000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 26,015.00 | (36,792.00) |
| 5 | Total Other comprehensive income | 67,612.00 | (1,11,952.00) |
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 3,34,300.00 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 44,40,968.00 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 4,98,82,828.00 | |