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ItemsThatWillNotBeReclassifiedToProfitAndLoss1

iso4217:INRiso4217:INRxbrli:shares

542830

IRCTC

INE335Y01020

Indian Railway Catering and Tourism Corporation Ltd.

Equity

2022-04-01

2023-03-31

2022-08-10

2022-07-30

INR

Lakhs

First quarter

Multi segment

2022-08-10

13:00:00

2022-08-10

15:30:00

Not applicable

2022-04-01

2022-06-30

Unaudited

Standalone

8525906000

244172000

8770078000

196520000

304947000

-5522000

553340000

24817000

135724000

4267222000

5477048000

3293030000

838990000

-1199000

837791000

2455239000

29648000

2484887000

1600000000

3.07

1. The UFR of the Co. reviewed by Audit Committee and approved by BOD at their meetings held on 10.08.22. The SA has conducted LR of UFR. 2. The UFR of the Co. prepared in accordance with the Ind-AS as prescribed under Sec 133 of the CA, 2013 read with Companies (Ind-AS) Rules, 2015. 3. Catering contracts awarded before 22.03.22 have been treated as zero period due to Pandemic and accordingly, no income as well as Rly share payable has accrued during the year 2020-21 & for the period up to 26.11.2021. Catering services has been restarted with cooked food from 27.11.2021 in a phased manner & income & Rly share payable has been accrued accordingly. However, the effect of enhancement of LF for the periods from 18.11.2019 to 22.03.2020 and 27.11.2021 to 30.06.2022 has not been ascertained & recognized on account of increase in catering tariff as per the CC-60 of 2019 issued by the Rly Bd., since due to Pandemic, the sales assessment by the Co. was pending which is now in progress. 4. During FY 2021-22, an amt. of Rs.2713.32 lakhs was paid & charged to revenue on account of 15% Rly share in profits of Railneer plants (owned and PPP plants) up to 31.3.2021 as Rly have not agreed with the contention of the company i.e railneer is part of catering segment which is in loss & also demands 40% revenue share for PPP Plants. No provision was made for FY2021-22 in view of the loss incurred in Railneer segment after considering above payment of Rs.2713.32 lakhs as expense for that year. For the qtr ended 30.06.22, an amt. of Rs.137.79 Lakhs booked as expense which is @15% of the Profits of Railneer Plants. These matters are subject to confirmation and reconciliation with Rly. 5. As per the terms & conditions of tender, in respect of 4 PPP Railneer plants, DCOs are to be reimbursed the GST on sales net of ITC availed by them. The impact for the same was accounted for in FY2021-22 except for one plant where fig. of ITC cliamed by the DCO was not available. Further, due to non-availability of fig. of ITC claimed by respective DCOs of 3 PPP Rail Neer Plants for the qtr ending 30.06.22, the same could not be estimated & accounted for in the qtr ended 30.06.22 & these DCOs have represented against the claim of IRCTC for ITC. IRCTC has nominated a committee to examine the provisions of contract agreement vis-à-vis applicable laws and impact will be given in the books as per the approval of the Competent Authority. 6. The Anti Profiteering Authority issued notice dated 25.02.22 for profiteering amt. of Rs. 5041.44 Lakhs u/s 171 of the CGST Act, 2017 for not passing the benefit of tax reduction to consumers. The SCN is being contested by the Co. and the matter is pending. 7. Arbitration award was pronounced in April, 2022 amounting to Rs. 7400 Lakhs + simple interest @6% pa from July, 2018 onwards, in favour of certain licensees which represents principal amt. towards claims for supply of welcome drinks not paid to licensees and recovery of differential costs for the supply of regular meals to the passengers on the instructions of Rly whereas the price of combo meal, which is lower than the price of regular meal, was reimbursed to theses licensees. The matter has been referred to the Rly for instructions on the matter as the main liability in this matter would be of Rly & the Co. has the right to recovery from Rly in case ultimately it is made liable to pay. The matter is pending. 8. For the FY 2021-22, net Exceptional expenses amounting Rs.400.45 Lakhs includes (i) Rs.2248.54 Lakhs being reversal of excess provisions for previous years relating to PRP, (ii) Rs.2713.32 lakhs being expense on account of 15% Rly share in profits of Railneer plants up to 31.3.2021 (refer Note no.4); and (iii) Rs.64.33 Lakhs being excess provisions written back for previous years relating to various other exp.. 9. During FY 2021-22, the Co. has Sub-divided its 1600 Lakhs equity shares of FV of Rs.10/- each fully paid up into 8000 Lakhs equity shares of FV of Rs.2/- each fully paid up w.e.f. 29.10.21. EPS have been calculated /restated, as applicable, for all the period(s) presented after considering the new number of equity shares post such sub-division in line with the provisions of the applicable Ind AS and to make fig. of EPS comparable with previous periods/year. 10. Fig. for the qtr. ended 31.03.22 represents the derived fig. between audited fig. in respect of the full FY ended 31.0322 and the unaudited published year to date figures upto 31.12.21 being the date of the end of the 3rd qtr of the relevant FY which were subjected to LR by the statutory auditors of the Co. 11. The fig. for the previous periods have been regrouped/reclassified/restated, wherever considered necessary.

Expenses of Catering Services

2615826000

Expenses of Tourism

904170000

Manufacturing & direct expenses

434114000

other expenses

313112000

Catering

3521513000

Rail neer

836477000

Internet Ticketing

3016574000

Tourism

819295000

State Teertha

332047000

8525906000

Catering

422476000

Rail neer

91862000

Internet Ticketing

2549477000

Tourism

8629000

State Teertha

63776000

3136220000

-156810000

3293030000

Catering

Rail neer

Internet Ticketing

Tourism

State Teertha

Catering

Rail neer

Internet Ticketing

Tourism

State Teertha

# Railneer segment results for the quarter and year ended 31st March, 2022 includes expenses of Rs.2713.32 Lakhs on account of Railway share in profits for earlier years. Notes: 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. The Company 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 quarter and year ended 31st March, 2022, segment results include net exceptional items representing expenses of Rs.400.45 Lakhs which is allocated to various segment results as under:- Segment Rs.In Lakhs Catering 605.81 Railneer (2,506.00) Internet Ticketing 1,275.27 Tourism 188.54 State Teertha 35.93 Total (400.45) 3. Figures for the quarter ended 31st March, 2022 represents the derived figures between audited figures in respect of the full Financial Year ended 31st March, 2022 and the unaudted published year to date figures upto 31st December, 2021 being the date of the end of the third quarter of the relevant Financial Year which were subjected to limited review by the statutory auditors of the Company.

Remeasurement of post employment benefit obligation

39620000

9972000