INTEGRATED FILING — NBFC



General information about company

Scrip code 532812
NSE Symbol TFL
MSEI Symbol NOTLISTED
ISIN INE804H01012
Name of company Transwarranty Finance 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 02-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-Apr-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Financial Services
Start date and time of board meeting 02-May-2025   17:45:00
End date and time of board meeting 02-May-2025   22:45:00
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 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 Yes
(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
(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 2025-05-02
Indicate Company website link for updated RPT policy of the Company https://www.transwarranty.com/Transwarranty/PdfViewer?path=PoliciesRelated%20Party%20Transactions%20Policy_policies_1663144630.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


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-Oct-2024 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
(i) Interest Income 15635000 45550000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 5257000 24613000
(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 0 0
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 20892000 70163000
Other income 53076000 54493000
Total income 73968000 124656000
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 5287000 22231000
Finance costs 5739000 35335000
Depreciation, depletion and amortisation expense 576000 2349000
Fees and commission expense 4760000 9127000
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments -1549000 5614000
(f) Other expenses
1 Other expenses 4328000 16117000
Total other expenses 4328000 16117000
Total expenses 19141000 90773000
3 Total profit before exceptional items and tax 54827000 33883000
4 Exceptional items -21020000 -21020000
5 Total profit before tax 33807000 12863000
7 Tax expense
8 Current tax 0 0
9 Deferred tax 6366000 6366000
10 Total tax expenses 6366000 6366000
11 Net Profit Loss for the period from continuing operations 27441000 6497000
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 27441000 6497000
16 Other comprehensive income net of taxes 132000 132000
17 Total Comprehensive Income for the period 27573000 6629000
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 539775000 539745000
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 0.53 0.13
Diluted earnings per share from continuing operations 0.5 0.12
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 0.53 0.13
Diluted earnings per share 0.5 0.12
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


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 12863000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -1770000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 1207000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -9046000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 7596000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -8000
Adjustments for increase (decrease) in other non-current liabilities -63004000
Adjustments for depreciation and amortisation expense 2349000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -139000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 6356000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 18000
Adjustments for interest income 45550000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -54004000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 5614000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 21176000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -129241000
Net cash flows from (used in) operations -116378000
Dividends received 0
Interest paid -34700000
Interest received 36995000
Income taxes paid (refund) -1741000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -42942000
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 1838000
Proceeds from sales of investment property 0
Purchase of investment property 441000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 31000
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 0
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 18000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -2292000
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 -5181000
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 -27774000
Payments of lease liabilities -50860000
Dividends paid 0
Interest paid 28345000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 45108000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -126000
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 -126000
Cash and cash equivalents cash flow statement at beginning of period 10829000
Cash and cash equivalents cash flow statement at end of period 10703000




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 Finanical Asset
Cash and cash equivalents 201000
Bank Balance other than (a) above 10500000
Derivative financial instruments 0
Receivables
(I) Trade Receivables 3900000
(II) Other Receivables 0
Loans 332874000
Investments 190636000
Other Financial assets 117259000
Total Financial Assets 655370000
2 Non Financial Asset
Inventories 0
Current tax assets (Net) 12231000
Deferred tax Assets (Net) 21353000
Investment Property 0
Biological assets other than bearer plants 0
Property, Plant and Equipment 78082000
Capital work-in-progress 0
Intangible assets under development 0
Goodwill 0
Other Intangible assets 0
Other non-financial assets (to be specified) 41516000
Total Non Financial Assets 153182000
Total assets 808552000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 539885000
Other equity -157204000
Total equity attributable to owners of parent 382681000
Non controlling interest
Total equity 382681000
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 0
(b) Payables 0
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 281000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 18554000
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 0
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 485000
(C ) Debt Securities 74748000
(d) Borrowings (Other than Debt Securities) 316876000
(e) Deposits 0
(f) Subordinated Liabilities 0
(g) Other financial liabilities 12236000
Total Financial Liabilities 423180000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 0
(b) Provisions 1193000
(C ) Deferred tax liabilities (Net) 0
(d) Other non-financial liabilities 1498000
Total Non Financial Liabilities 2691000
Total liabilities 425871000
Total equity and liabilites 808552000
Disclosure of notes on assets and liabilities


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-Oct-2024 01-Apr-2024
B 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
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-Oct-2024 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 -132000 -132000
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 0 0
5 Total Other comprehensive income 132000 132000




Details of Impact of Audit Qualification
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 M/s Deoki Bijay & Co Yes 31-Jan-2028


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date


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 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 Transwarranty Finance Limited Mr. Kumar Nair Managing Director Loan 0 Approved 0 3551000200000 3551000200000 Loan 0.12 NA
2 Transwarranty Finance Limited Mrs. Smita Borgaonkar Relative of KMP Interest paid 3182000000 Approved 3182000000 0 0 Issuance of debt 0.1125 NA
3 Transwarranty Finance Limited Mrs. Selina George Relative of KMP Interest paid 73972600000 Approved 73972600000 0 0 Issuance of debt 0.12 NA
4 Transwarranty Finance Limited Mr. Rajendran Unnikrishnan Relative of Director Interest paid 10424300000 Approved 10424300000 0 0 Issuance of debt 0.1125 NA
5 Transwarranty Finance Limited Ms. Jyoti Ramachandran Relative of Director Interest paid 2958900000 Approved 2958900000 0 0 Issuance of debt 0.12 NA
6 Transwarranty Finance Limited Transwarranty Capital Market Services Private Limited Subsidiary Company Any other transaction Expenses incurred debited 210000000 Approved 210000000 147217027000 135427027000
7 Transwarranty Finance Limited Transwarranty Capital Market Services Private Limited Subsidiary Company Any other transaction Amount received 12000000000 Approved 12000000000 147217027000 135427027000
8 Transwarranty Finance Limited Vertex Securities Limited Subsidiary Company Any other transaction Insurance commission received 7400000 Approved 7400000 0 0
9 Transwarranty Finance Limited Vertex Securities Limited Subsidiary Company Any other transaction Income received for use of Software 1428000000 Approved 1428000000 0 0
10 Transwarranty Finance Limited Mr. Gopalakrishnan Balakrishna Independent Director Any other transaction Rent received 6750000000 Approved 6750000000 0 0
11 Transwarranty Finance Limited Mr. George Abraham Independent Director of Subsidiary Company Interest paid 11095900000 Approved 11095900000 0 0
12 Transwarranty Finance Limited Mr. Georege Abraham Independent Director of Subsidiary Company Any other transaction Legal & Professional Fees 10300000000 Approved 10300000000 0 0
13 Transwarranty Finance Limited Vertex Commodities And Finpro Private Limited Step-Down Subsidiary Company Loan 1500000000000 Approved 1500000000000 0 0 Loan 0.11 NA Loan 0.11 NA Unsecured Loan Repaid to Step-Down Subsidiary Textual Information(1)
14 Transwarranty Finance Limited Vertes Commodities And Finpro Private Limited Step-Down Subsidiary Company Interest paid 90296800000 Approved 90296800000 0 0 Inter-corporate deposit 0.11 NA Unsecured Interest paid on NCD
Total value of transaction during the reporting period 1722625900000



Text Block
Textual Information(1) Loan was taken from the Vertex Commodities And Finpro Private Limited, which is a step down subsidiary company, amounting to Rs. 1,50,00,000, which was repaid to by the Transwarranty to Vertex Finpro during the quarter.


Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 42100000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 75700000
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 356800000