IRCTC2024-01-012024-03-31 IRCTC2024-01-012024-03-31 IRCTC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member IRCTC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member IRCTC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses03Member IRCTC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses04Member IRCTC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member IRCTC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member IRCTC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses03Member IRCTC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses04Member IRCTC2024-03-31 IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue03Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue04Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue05Member IRCTC2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member IRCTC2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member IRCTC2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue03Member IRCTC2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue04Member IRCTC2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue05Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults03Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults04Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults05Member IRCTC2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member IRCTC2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member IRCTC2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults03Member IRCTC2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults04Member IRCTC2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults05Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets03Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets04Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets05Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member IRCTC2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member IRCTC2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member IRCTC2024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities04Member IRCTC2024-03-31in-bse-fin:OneReportableSegmentLiabilities04Member IRCTC2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities05Member IRCTC2024-03-31in-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 2024-05-28 2024-05-14 INR Lakhs Yearly 15:00:00 19:05:00 2024-05-28 2024-05-28 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Consolidated 11547730000.00 326345000.00 11874075000.00 167381000.00 357518000.00 -8621000.00 837841000.00 53469000.00 156231000.00 6569185000.00 8133004000.00 3741071000.00 78861000.00 3819932000.00 990070000.00 -11986000.00 978084000.00 0.00 2841848000.00 0.00 0.00 0.00 0.00 2841848000.00 -1491000.00 2840357000.00 0.00 0.00 0.00 0.00 1600000000.00 2 3.55 3.55 0.00 0.00 3.55 3.55 0.00 0.00 0.00 1. Results by AC & BoD on 28.5.24. 2. FR prepared as per Ind-AS u/s 133 of Co. Act 2013 read with Co. (Ind AS) Rules, 2015. 3. Fig for qtr ended 31.3.24 & 31.3.23 rep derived fig b/w aud fig. for relevant FY & unaud yr to date fig. upto 31st Dec, date of end of 3rd qtr of relevant FY subjected to ltd review by stat aud . 4. RB vide CC60 inc. ctg tariff for post & pre-paid trains. Effect of inc of LF from 18.11.19 to 22.3.20 (for postpaid trains) & 27.11.21 to 31.12.23(for post & prepaid trains) on a/c of inc not recognized pending sale assessment. Post resumption from 27.11.21, Co. completed sales assessment .Co. raised notices for inc. LF, some licensees challenged Co’s decision of inc. LF in HCs of Delhi, Mumbai, Kolkata, Guwahati. Some licensees requested arbitration. As matter is sub-judice , impact of inc LF for trains not recognized in FS for yr ed 31.3.24 & for PYs up to 31.3.23. 5. Upto FY 23, Co. provided Rly share on pft of RN @ 15% for plants . RB advised for RN departmental plants, pft b/w IR & Co. shared in 15: 85 & for PPP plants, profits shared as 40: 60. Prov. for diff. of profit @25% (40%-15%) upto 31.3.23 for Rs. 1451.24 L during FY24 & as excep. item in FR for 31.3.24, Co. represented for sharing at 15:85 for all RN plants till FY 23. Response from RB awaited. During yr, prov. of Rly share for departmental& PPP plants made @15% and 40%. Co. recognized rly Share of Rs. 320.33 L, 15% of profit of Dptl RN plants & Rs. 452.25 L, 40% profits of PPP plants during yr ended 31.3.24 after charging rly Share of Rs. 1451.24 L. 6. As per T&C of tender, for 4 PPP RN plants, DCOs to be reimbursed GST on sales (net of ITC) availed by them. In absence of info of ITC availed by DCOs, ITC receivable of Rs. 364.83 L during yr ended on 31.3.24 for 2 plants & in PY22-23, impact of Rs. 442.46 L for 2 plants only. DCOs represented. Being examined by Mgt. 7. NAA issued notice dt 25.2.22 for profiteering amount of Rs.5041.44 L u/s 171 of CGST Act, 2017 for not passing the benefit of tax reduction to consumers. CCI empowered to adjudicate matter. Proceedings stands concluded and, if any, to be commenced afresh by CCI & as on date no comm. received from CCI 8.Some Licensees invoked arbitration for compensation of diff. rates of regular & combo meal provided under CCs by IR & claimed price of welcome drink from 2014 till date. Arbitrator awarded Rs. 7471.65 L (approx.) in 13 petitions from Jan. 15 to Mar. 20. On record claimant never claimed said amt while invoices for services. Services provided to passengers of IR & amt. so paid req. to be reimbursed to IRCTC by IR. In this case, no liability of IRCTC as consequence of award & no need to make prov. pursuant to awards Co. filed objection & Hon’ble HC, Delhi directed Co. to deposit amount to stay execution of Arbitral Award. Deposited a BG of Rs. 8471.65 L . HC, Delhi reserved judgment. 9.For FY 23-24, net exp for Excep. items of Rs. 853.03 L, incl: (i) Rs. 5126.20 L prov for charges for 2 Tejas w.e.f. 13.8.21 to 31.3.23 as per MoR . Co. represented waiver. (ii) Rs. 1451.24 L, - diff. amt of profit sharing @25% (40%-15%) up to 31.3.23 on profits of PPP RN plants (iii) Rs. 724.41 L, excess prov written back for PYs for expense.(b) For FY 23, net Y on a/c of Excep. items of Rs. 2720 L , incl: (i) Rs. 1198.59 L, excess prov. written back for PYs for PRP, (ii) Rs. 1085.74 L, excess prov. written back for PYs for M&D charges for IT & (iii) Rs. 435.67 L, excess written back for PYs for expenses. 10.BoD proposed final Div of Rs. 4 per share (FV of Rs. 2) subject to AGM in addn to int. dividend of Rs. 2.5 in Nov. 23, total Rs. 6.50 for FY 24 11.Fig. for PY/periods regrouped/reclassified/restated 12.Subsidiary formed on 10.2.24. Consolidated for qtr & yr ended 31.3.24 given above. Since, subsidiary did not exist till 31.12.23, fig for qtr ended 31.12.23 & qtr & yr ended 31.3.23 for parent company. Multi segment 2023-04-01 2024-03-31 Audited Consolidated 42701785000.00 1644777000.00 44346562000.00 719898000.00 1749590000.00 -15271000.00 2890481000.00 186449000.00 572164000.00 22697524000.00 28800835000.00 15545727000.00 -585303000.00 14960424000.00 3958023000.00 -108372000.00 3849651000.00 0.00 11110773000.00 0.00 0.00 0.00 0.00 11110773000.00 3070000.00 11113843000.00 0.00 0.00 0.00 0.00 1600000000.00 2 30697884000.00 13.89 13.89 0.00 0.00 13.89 13.89 0.00 0.00 0.00 Expenses of Catering Services 3940615000.00 Expenses of Tourism 1504421000.00 Manufacturing and Direct Expenses 526774000.00 Other Expenses 597375000.00 Expenses of Catering Services 13670402000.00 Expenses of Tourism 5504228000.00 Manufacturing and Direct Expenses 1746286000.00 Other Expenses 1776608000.00 0.00 2259099000.00 4425183000.00 262073000.00 0.00 906447000.00 0.00 0.00 0.00 0.00 0.00 0.00 11719000.00 11719000.00 1412836000.00 192597000.00 9469954000.00 109651000.00 0.00 13743419000.00 7063387000.00 15713073000.00 0.00 2574972000.00 39094851000.00 1608860000.00 10628337000.00 51441699000.00 0.00 0.00 60911653000.00 1600000000.00 30697884000.00 32297884000.00 32297884000.00 0.00 0.00 960830000.00 960830000.00 1160951000.00 0.00 3943000.00 171303000.00 2297027000.00 0.00 9976510000.00 5759007000.00 15735517000.00 10272725000.00 304072000.00 0.00 4428000.00 26316742000.00 0.00 0.00 28613769000.00 60911653000.00 Catering 5308207000.00 Internet Ticketing 3424109000.00 Rail Neer 798740000.00 State teertha 470619000.00 Tourism 1546055000.00 Catering 19471907000.00 Internet Ticketing 12953060000.00 Rail Neer 3266603000.00 State teertha 1517974000.00 Tourism 5492241000.00 11547730000.00 42701785000.00 11547730000.00 42701785000.00 Catering 463509000.00 Internet Ticketing 2750284000.00 Rail Neer 106376000.00 State teertha 97716000.00 Tourism 91753000.00 Catering 2686925000.00 Internet Ticketing 10675188000.00 Rail Neer 292040000.00 State teertha 294234000.00 Tourism -191700000.00 3509638000.00 13756687000.00 0.00 0.00 -310294000.00 1. A &L in Co’s business not identified to any of reportable segments as used interchangeably b/w segments. Co. believes that it is not practicable to provide segmental disclosure for total assets & liabilities as meaningful segregation data could be onerous. 2. FY 24 & FY 23 segment results incl. excep. item for net expenses of Rs. 5853.03 L & net income of Rs.2720 L, allocated to various seg result For 31.3.24 For 31.3.23 Segment Rs. In L Rs. In L Catering - 528.04 Railneer (1,451.24) 174.15 IT 724.41 1,584.99 Tourism (5,126.20) 378.30 State Teertha - 54.52 Total (5,853.03) 2,720.00 -1203737000.00 3819932000.00 14960424000.00 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 60605000.00 -13556000.00 -2411465000.00 0.00 -1141556000.00 -628000.00 476000.00 -366729000.00 0.00 1454963000.00 0.00 -1041820000.00 146298000.00 572164000.00 0.00 28292000.00 110616000.00 2095674000.00 42649000.00 0.00 0.00 1163379000.00 0.00 0.00 0.00 -23498000.00 -108067000.00 98147000.00 0.00 -1660814000.00 13299610000.00 0.00 0.00 0.00 4477877000.00 0.00 8821733000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 773000.00 2324950000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 71085000.00 0.00 0.00 0.00 0.00 0.00 1065831000.00 0.00 -674030000.00 0.00 -2003461000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 382731000.00 3600000000.00 60605000.00 0.00 0.00 -4043336000.00 2774936000.00 0.00 2774936000.00 4288451000.00 7063387000.00 -1993000.00 4102000.00 -502000.00 1032000.00