IRCTC2023-10-012023-12-31 IRCTC2023-10-012023-12-31 IRCTC2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member IRCTC2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member IRCTC2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member IRCTC2023-10-012023-12-31in-bse-fin:OneOperatingExpenses04Member IRCTC2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member IRCTC2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member IRCTC2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member IRCTC2023-10-012023-12-31in-bse-fin:FourOperatingExpenses04Member IRCTC2023-12-31 IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue04Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue05Member IRCTC2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member IRCTC2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member IRCTC2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member IRCTC2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue04Member IRCTC2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue05Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults04Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults05Member IRCTC2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member IRCTC2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member IRCTC2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member IRCTC2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults04Member IRCTC2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults05Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets04Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets05Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member IRCTC2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member IRCTC2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member IRCTC2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities04Member IRCTC2023-12-31in-bse-fin:OneReportableSegmentLiabilities04Member IRCTC2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities05Member IRCTC2023-12-31in-bse-fin:OneReportableSegmentLiabilities05Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 542830 IRCTC NOTLISTED Indian Railway Catering And Tourism Corporation Limited Equity 2023-04-01 2024-03-31 2024-02-13 2024-01-29 INR Lakhs Third quarter 18:15:00 19:48:00 2024-02-13 2024-02-13 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Standalone 11183022000.00 455615000.00 11638637000.00 181394000.00 504256000.00 5575000.00 751793000.00 47531000.00 139035000.00 5800307000.00 7429891000.00 4208746000.00 -145124000.00 4063622000.00 1131804000.00 -68161000.00 1063643000.00 0.00 2999979000.00 0.00 0.00 0.00 0.00 2999979000.00 -1018000.00 2998961000.00 0.00 0.00 1600000000.00 2 3.75 3.75 0.00 0.00 3.75 3.75 0.00 0.00 0.00 1 Results reviewed by AC & BOD on 13.02.23. SA conducted ltd. review of UFR. 2 UFR prepared in acc. with Ind-AS, u/s 133 of Co. Act read with Cos. (IAS) Rules, 2015. 3 Rly. Bd. inc. catering tariff for post & pre-paid trains. Effect of inc. of LF from 18.11.19 to 22.03.20 (for post paid trains) & 27.11.21 to 31.12.23 (for post & pre-paid trains) on a/c of inc. in tariff, not recognized. Co. completed sales assessment & raised demand notices for inc. LF, but some of licensees challenged in HC, Delhi, Mumbai, Kolkata & Guwahati. Matter is sub-judice, impact of inc. in LF is not recognized in fin. Sts. for Q3 & for PYs upto 31.03.23. 4 Co. recognized Rly Share of Rs. 254.70 L, 15% of PFT of Deptlly run RNP & Rs 197.69 L being 40% of profits of plants run on PPP model during Q3 after charging Rly Share of Rs. 1451.24 L towards differential Rly Share @25% on profits from PPP plants for PY. Further, Rs. 546.60 L provided towards Rly Share during FY23, 15% for Departmental & PPP Plants. During FY 22, Rs. 2713.32 L was paid & charged to revenue for 15% Rly share in profits of RN plants (owned & PPP plants) up to FY21 as Rlys have not agreed with contention of Co. No provision made for FY 22 in RN segment after considering pyt. of Rs. 2713.32 L as expense. Remaining information in point no 4 is as mentioned in para8(a)(ii). 5 For 4 PPP RNP, DCOs to be reimbursed GST (net of ITC) availed by them. In absence of info. of ITC, the ITC receivable of Rs.195.95 L accounted for Q3 only for 1 plant & in PY 22-23, the impact of Rs.442.46 L (FY 2021-22 Rs. 309.28 L) was accounted for 2 plants only. DCOs represented against claim of Co. for ITC. Matter is being examined. 6 NAA issued notice dated 25.02.22 for profiteering amt. of Rs.5041.44 L u/s 171 of CGST Act for not passing the benefit of tax reduction to consumers. CCI is empowered to adjudicate matter. Proceedings stands concluded & now, if any, will be commenced afresh by CCI & no communication has been received from CCI in this matter. 7 Arbitration pronounced in Apr’22 of Rs. 7400 L & simple int. at 6% pa from July’18 onwards, in favour of certain licensees. Matter referred to Rlys as the main liability would be of Rlys & Co. has right to recovery from Rlys. As per Order dated 09.10.23, of HC, Co. has been advised to deposit BG of Rs.10521 L(Rs.7400 L & simple int. at 6% pa upto 19.08.23 i.e. till the date of filing petition). In compliance of Delhi HC, BG of Rs. 7400 L deposited with court & the award by arbitrator stayed & next hearing is on 14.02.24. 8 (a) (i) Co. received revised fixed, variable & Custody charges for 2 Tejas trains w.e.f. 13.08.21. Prov. for amt. of PY (13.08.21 to 31.03.2023) made for Rs.5190.40 L & shown as an exceptional items in FR for qtr ended 30.06.23 even though Co. made representation to Rlys for waiver. Response is awaited. (ii) MoR advised that the profits of departmentally run RNP shall be shared between IR & Co. in the ratio of 15: 85 & in case of plants operated under PPP model/run by DCO, profits between IR and Co. shall be shared in the ratio of 40: 60. Provision for nine months ended 31.12.23 in the qtr. ended 31.12.23 as per the instructions of MoR. However, provision for the differential amt. of profit sharing @25% (40%-15%) up to 31.03.23 of Rs.1451.24 L & exceptional item in FR for qtr. ended 31.12.23, even though representation made to Rly Bd. for sharing of profit in 15:85 for all RNP till FY 2022-23. Response is awaited. (b) For 22-23, net Y of Excep. items of Rs.2720 Lakhs incl. Rs.1198.59 L excess provisions written back for PY for PRP, Rs.1085.74L excess provisions written back for PY for Mnd. charges for IT & Rs. 435.67 L ex. Prov. written back for PY for various other exp. 9 Arbitral award, in C&K vs IRCTC sent to ICA, for Claim of Rs.2270 L along with interest. Co. prevailed & reliefs claimed by C&K have not been fully accepted. No fin. imp. 10. Fig. for PYs regrouped/reclassified/restated. Multi segment 2023-04-01 2023-12-31 Unaudited Standalone 31154055000.00 1318432000.00 32472487000.00 552517000.00 1392072000.00 -6650000.00 2052640000.00 132980000.00 415933000.00 16128339000.00 20667831000.00 11804656000.00 -664164000.00 11140492000.00 2967953000.00 -96386000.00 2871567000.00 0.00 8268925000.00 0.00 0.00 0.00 0.00 8268925000.00 4561000.00 8273486000.00 0.00 0.00 1600000000.00 2 10.34 10.34 0.00 0.00 10.34 10.34 0.00 0.00 0.00 Expenses on Catering 3487493000.00 Expenses on Tourism 1491910000.00 Manufacturing and Direct expenses 435712000.00 Other Expenses 385192000.00 Expenses on Catering 9729787000.00 Expenses on Tourism 3999807000.00 Manufacturing and Direct expenses 1219512000.00 Other Expenses 1179233000.00 Catering 5077667000.00 Internet Ticketing 3353195000.00 Rail neer 837659000.00 State teertha 279688000.00 Tourism 1675022000.00 Catering 14163700000.00 Internet Ticketing 9528951000.00 Rail neer 2577102000.00 State teertha 1047355000.00 Tourism 3946186000.00 11223231000.00 31263294000.00 40209000.00 109239000.00 11183022000.00 31154055000.00 Catering 783907000.00 Internet Ticketing 2783687000.00 Rail neer -32627000.00 State teertha 62719000.00 Tourism 173783000.00 Catering 2223416000.00 Internet Ticketing 7924904000.00 Rail neer 185664000.00 State teertha 196518000.00 Tourism -283453000.00 3771469000.00 10247049000.00 -292153000.00 1. Assets and Liabilities used in the company's business are not identified to any of the reportable segments as these are used interchangeably between segments. Co. believes that it is currently not practicable to provide segmental disclosure relating to total assets and liabilities since a meaningful segregation of the available data could be onerous. 2. For the nine months ended 31.12.23 and for the year ended 31.03.23 segment results include exceptional item representing expenses of Rs.6641.64 Lakhs and net income of Rs.2720.00 Lakh respectively which are allocated to various segment results as under:- For the nine months ended 31.12.23 For the year ended 31.03.23 Segment Rs. In Lakhs Rs. In Lakhs Catering - 528.04 Railneer 1,451.24 174.15 Internet Ticketing - 1,584.99 Tourism 5,190.40 378.30 State Teertha - 54.52 Total 6,641.64 2,720.00 -893443000.00 4063622000.00 11140492000.00 Catering 0.00 Internet Ticketing 0.00 Rail neer 0.00 State teertha 0.00 Tourism 0.00 0.00 Catering 0.00 Internet Ticketing 0.00 Rail neer 0.00 State teertha 0.00 Tourism 0.00 0.00 0.00 0.00 -1360000.00 6095000.00 -342000.00 1534000.00