| 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 | 25-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 20-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 25-05-2026 15:55:00 |
| End date and time of board meeting | 25-05-2026 17:55:00 |
| 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 |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 1,433.56 | 7,865.08 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 21.57 | 368.49 |
| (v) | Net gain on fair value changes | 0.04 | 20.41 |
| (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 | 1,455.17 | 8,253.98 | |
| Other income | 66.90 | 310.30 | |
| Total income | 1,522.07 | 8,564.28 | |
| 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 | 492.93 | 2,964.91 | |
| Finance costs | 2,072.49 | 7,484.15 | |
| Depreciation, depletion and amortisation expense | 177.49 | 777.54 | |
| Fees and commission expense | 56.50 | 318.41 | |
| 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 | 923.13 | 8,211.77 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 437.29 | 4,040.40 |
| Total other expenses | 437.29 | 4,040.40 | |
| Total expenses | 4,159.83 | 23,797.18 | |
| 3 | Total profit before exceptional items and tax | (2,637.76) | (15,232.90) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (2,637.76) | (15,232.90) |
| 7 | Tax expense | ||
| 8 | Current tax | 0.00 | 0.00 |
| 9 | Deferred tax | (719.45) | (3,967.75) |
| 10 | Total tax expenses | (719.45) | (3,967.75) |
| 11 | Net Profit Loss for the period from continuing operations | (1,918.31) | (11,265.15) |
| 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 | (1,918.31) | (11,265.15) |
| 16 | Other comprehensive income net of taxes | 49.73 | 44.43 |
| 17 | Total Comprehensive Income for the period | (1,868.58) | (11,220.72) |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 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 | 2,722.95 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -2.35 | -9.48 | |
| Diluted earnings per share from continuing operations | -2.35 | -9.48 | |
| 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 | -2.35 | -9.48 | |
| Diluted earnings per share | -2.35 | -9.48 | |
| 23 | Debt equity ratio | 6.2900 | 6.2900 |
| 24 | Debt service coverage ratio | 0.0 | 0.0 |
| 25 | Interest service coverage ratio | 0.0 | 0.0 |
| 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) | Please refer per pdf of financial results submitted to stock exchange. |
|---|
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | (15,232.90) | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | (5,147.42) | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 330.53 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 3,721.20 | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 13,879.09 | |
| Adjustments for other financial assets, current | 15,712.59 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 40.06 | |
| 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 | 482.74 | |
| Adjustments for depreciation and amortisation expense | 0.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 8,211.77 | |
| Adjustments for provisions, current | (27.08) | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | (2,825.18) | |
| 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 | (184.46) | |
| Adjustments for share-based payments | 67.97 | |
| Adjustments for fair value losses (gains) | (20.21) | |
| 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) | (467.82) | |
| Other adjustments for non-cash items | 777.54 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | 34,920.24 | |
| Net cash flows from (used in) operations | 19,687.34 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | (184.46) | |
| Income taxes paid (refund) | (100.21) | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | 19,603.09 | |
| 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 | 3,918.56 | |
| Other cash payments to acquire equity or debt instruments of other entities | (3,900.00) | |
| 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 | 70.54 | |
| Purchase of property, plant and equipment | (3.67) | |
| 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 | 184.46 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 5,278.97 | |
| Net cash flows from (used in) investing activities | 13,356.20 | |
| 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 | (6,547.40) | |
| Repayments of borrowings | 28,281.20 | |
| Payments of lease liabilities | (3.23) | |
| 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 | (34,825.37) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,866.08) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | (1,201.37) | |
| Net increase (decrease) in cash and cash equivalents | (3,067.45) | |
| Cash and cash equivalents cash flow statement at beginning of period | 3,901.53 | |
| Cash and cash equivalents cash flow statement at end of period | 834.08 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 834.07 | ||
| Bank Balance other than (a) above | 1,007.39 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 1,539.93 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 24,418.54 | ||
| Investments | 2,684.46 | ||
| Other Financial assets | |||
| 1 | Other financials asset | 692.62 | |
| Total of Other Financial assets | 692.62 | ||
| Total Financial Assets | 31,177.01 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 612.80 | ||
| Deferred tax Assets (Net) | 5,615.17 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 498.36 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 427.44 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 378.68 | ||
| Other non-financial assets | |||
| 1 | Other non-financials asset | 441.33 | |
| Total of Other non-financial assets | 441.33 | ||
| Total Non Financial Assets | 7,973.78 | ||
| Total assets | 39,150.79 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,377.24 | ||
| Other equity | 2,722.95 | ||
| Total equity attributable to owners of parent | 5,100.19 | ||
| Non controlling interest | 0 | ||
| Total equity | 5,100.19 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.02 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 178.58 | ||
| 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 | 13,915.19 | |
| (d) | Borrowings (Other than Debt Securities) | 19,211.85 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 122.22 | |
| Total of Other financial liabilities | 122.22 | ||
| Total Financial Liabilities | 33,427.86 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 172.74 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 450.00 | |
| Total of Other non-financial liabilities | 450.00 | ||
| Total Non Financial Liabilities | 622.74 | ||
| Total liabilities | 34,050.60 | ||
| Total equity and liabilites | 39,150.79 | ||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results are audited or unaudited | Audited | Audited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Fund Based Activities | 1,522.03 | 8,443.86 |
| 2 | Advisory Services | 0.00 | 0.00 |
| Total Segment Revenue | 1,522.03 | 8,443.86 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 1,522.03 | 8,443.86 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Fund Based Activities | (2,569.57) | (14,652.89) |
| 2 | Advisory Services | (45.64) | (202.02) |
| Total Profit before tax | (2,615.21) | (14,854.91) | |
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | 22.82 | 377.99 | |
| Profit before tax | (2,638.03) | (15,232.90) | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Fund Based Activities | (2,241.29) | (2,241.29) |
| 2 | Advisory Services | 249.12 | 249.12 |
| Total Segment Asset | (1,992.17) | (1,992.17) | |
| Un-allocable Assets | 1,464.21 | 1,464.21 | |
| Net Segment Asset | (527.96) | (527.96) | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Fund Based Activities | 1,053.87 | 1,053.87 |
| 2 | Advisory Services | (10.43) | (10.43) |
| Total Segment Liabilities | 1,043.44 | 1,043.44 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 1,043.44 | 1,043.44 | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | Remeasurement gain/0oss) on defined benefit plan | 6647000 | 5938000 |
| Total Amount of items that will not be reclassified to profit and loss | 6647000 | 5938000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 16.74 | 14.95 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective portion of gain/(Loss) on hedging instruments | 0 | 0 |
| Total Amount of items that will be reclassified to profit and loss | 0 | 0 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 49.73 | 44.43 |
| 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 | KAHNDELWAL KAKANI & COMPANY | Yes | 31-10-2026 | ||
|---|---|---|---|---|---|