IRCTC2024-04-012024-06-30 IRCTC2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member IRCTC2024-04-012024-06-30in-bse-fin:OneOperatingExpenses02Member IRCTC2024-04-012024-06-30in-bse-fin:OneOperatingExpenses03Member IRCTC2024-04-012024-06-30in-bse-fin:OneOperatingExpenses04Member IRCTC2024-06-30 IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue03Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue04Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults03Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults04Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets03Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets04Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member IRCTC2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member IRCTC2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member IRCTC2024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member IRCTC2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities04Member IRCTC2024-06-30in-bse-fin:OneReportableSegmentLiabilities04Member IRCTC2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 542830 IRCTC NOTLISTED Indian Railway Catering And Tourism Corporation Limited Equity 2024-04-01 2025-03-31 2024-08-13 2024-07-29 INR Lakhs First quarter 13:00:00 14:58:00 2024-08-13 2024-08-13 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Consolidated 11201500000.00 514178000.00 11715678000.00 173547000.00 716240000.00 6536000.00 744506000.00 28243000.00 138738000.00 5811421000.00 7619231000.00 4096447000.00 22072000.00 4118519000.00 1057897000.00 -16564000.00 1041333000.00 0.00 3077186000.00 0.00 0.00 0.00 0.00 3077186000.00 2769000.00 3079955000.00 0.00 0.00 0.00 0.00 1600000000.00 2 3.85 3.85 0.00 0.00 3.85 3.85 0.00 0.00 0.00 1. UFR reviewed by AC and approved by BoD on 13.08.2024. Statutory Auditors have conducted limited review of unaudited FR. 2. FR prepared as per Ind-AS u/s 133 of Co. Act, 2013 read with Co. (Ind AS) Rules, 2015. 3. Fig for the qtr ended 31.03.2024 represents derived fig. b/w audited fig. for relevant FY and 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 of 2019 reg. inc. in catg tariff for post and pre-paid trains. Effect of inc. of License Fee from 18.11.2019 to 22.03 2020 (for postpaid trains) and 27.11.2021 to 31.12.2023 (for post and prepaid trains) has not been recog. as some of licensees have challenged Co. decision in resp. High Courts of Delhi, Mumbai, Kolkata and Guwahati & arbitration. As matter is sub-judice & occurrence is dependent on outcome of certain event in future, the impact of increase in License fees for trains not recognized in FS for quarter 30.06.2024 and for PYs up to 31.03.2024. 5. Upto FY 23, Co. provided Rly. share @15% on pft of RN for plants run departmentally as well as plants run on PPP. During FY24, RB advised, Co. provided Railway share @15% on departmentally run Railneer plants and 40% on PPP plants. Prov. for differential amount of profit sharing @25% (40%-15%) upto 31.03.2023 have been made for Rs.1451.24 Lakhs during FY24 & shown as exceptional item in FR for 31.03.2024, even though Co. represented for sharing at 15:85 for all RN plants till FY23. Response from RB awaited. 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, Rs.98.36 L has been accounted during quarter ended 30.06.2024 and Rs.364.83 L for FY24. DCOs represented against the claim for ITC. Being examined by the Mgt. 7. NAA issued notice dt 25.02.22 for profiteering amount of Rs.5041.44 L u/s 171 of CGST Act for not passing benefit of tax reduction to consumers. CCI empowered to adjudicate the matter. Proceedings stands concluded and, if any, to be commenced afresh by CCI & as on date no comm. received from CCI. 8. Certain Licensees invoked arbitration for compensation of diff. rates of regular & combo meal provided under CCs issued by IR and claimed price of welcome drink from 2014 till date. Arbitrator awarded Rs.7471.65 L (approx.) in 13 petitions from Jan 2015 to Mar 2020. On record claimant never claimed said amount while submitting invoices for services rendered. Services provided to passengers of IR & amt. so paid is req. to be reimbursed to IRCTC by IR. In this case, no liability of IRCTC as conseq. of award & no need to make prov. pursuant to awards. Co. filed objection & Hon’ble HC, Delhi directed Co. to deposit amt. to stay execution of Arbitral Award. Deposited a BG to tune of Rs.8471.65 L to stay execution of said award. Hon’ble HC, Delhi has reserved the judgment. 9. a) For qtr ended 30.06.2024, Exceptional items represent Rs.220.72 L towards reversal of RU, Stabling & other charges waived off on GC train by KTDC for pr. FY 23 & 24. (b) For PY FY24, net expense on account of Exceptional items amounting Rs.5853.03 L includes: (i) Rs.5126.20 L being prov. made towards revised fixed, variable & Custody charges for 2 Tejas trains w.e.f. 13.08.21 to 31.03.23 in line with letter received from MOR even though Co. made rep. to RB for waiver amount, (ii)Rs 1451.24 L being provision made twd diff. amt. of profit sharing @25% (40%-15%) up to 31.03.2023 on profits of RN plants operated on PPP model and (iii) Rs.724.41 L being excess prov. written back for PY relating to exp.. 10. Fig. for PY/periods regrouped/reclassified/restated. 11. Subs. Co. was inc. on 10.02.2024 & did not exist during 30.06.23 & hence, fig. for qtr ended 30.06.2023 pertain to parent co. Catering expenses 3941990000.00 Manufacturing and Directe expenses 466982000.00 Other Expenses 426247000.00 Tourism Expenses 976202000.00 Catering 5588859000.00 Internet Ticketing 3290709000.00 Rail Neer 1114743000.00 Tourism 1248791000.00 11243102000.00 41602000.00 11201500000.00 Catering 779216000.00 Internet Ticketing 2723351000.00 Rail Neer 135796000.00 Tourism 93364000.00 3731727000.00 -386792000.00 1. Assets & Liabilities used in company's business are not identified to any of the reportable segments as these are used interchangeably between segments. The 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 qtr.ended 30.6.24 & year ended 31.3.24 include exceptional item representing income of Rs. 220.72 Lakhs & net expenses of Rs. 5853.03 Lakh respectively as under:- For qtr 30.6.24 & year ended 31.3.24 Segment Rs.In Lakhs Rs. In Lakhs Catering - - Railneer - (1,451.24) Internet Ticketing - 724.41 Tourism 220.72 (5,126.20) Total 220.72 (5,853.03) 3. Fig. for qtr. 31.3.24 rep derived fig b/w audited fig. in resp.of full relevant FY & unaudited published year to date FIG. to 31st Dec being date of end of 3rd qtr of the relevant FY which were subjected to limited review by the statutory auditors of the Co 4. The state teertha segment has been merged with the Tourism segment w.e.f. FY 2024-25 as approved by the Board of Directors at their meeting. Accordingly, the figures of Tourism segment include figures of state teertha segment for the quarter ended 30th June, 2024 and corresponding quarters/year. 4118519000.00 Catering 0.00 Internet Ticketing 0.00 Rail Neer 0.00 Tourism 0.00 0.00 Catering 0.00 Internet Ticketing 0.00 Rail Neer 0.00 Tourism 0.00 0.00 0.00 0.00 Remeasurement of Post Employe,ment benefit obligation 3701000.00 3701000.00 932000.00 0.00