5002512025-10-012025-12-315002512025-04-012025-12-315002512025-10-012025-12-31in-capmkt:OtherExpenses1Member5002512025-10-012025-12-31in-capmkt:OtherExpenses2Member5002512025-04-012025-12-31in-capmkt:OtherExpenses1Member5002512025-04-012025-12-31in-capmkt:OtherExpenses2Member5002512025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15002512025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25002512025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15002512025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRxbrli:pureiso4217:INRxbrli:shares500251TRENTNOTLISTEDINE849A01020TRENT LIMITEDMain BoardEquity2025-04-012026-03-312026-02-042026-01-14INRCroresQuarterlyThird quarterSingle segmentRetail2026-02-0409:30:002026-02-0416:00:00Not applicablefalsefalseThe Company has not made any default in regards to loans and debt securities2025-10-012025-12-31UnauditedStandalone52594600000153330000054127900000028689100000237800000310720000042390000035449000009827000000458299000008298000000-25790000080401000001682900000-3990000016430000000639710000000006397100000-6530000063318000003555000001018180018180001.The Standalone Financial Results for the quarter and nine months ended 31st December 2025 were reviewed by the Audit Committee and recommended to the Board, which was thereafter approved by the Board of Directors of the Company at its meeting held on 04th February 2026. The statutory auditors of the company have carried out limited review of the above standalone financial results for the current quarter and nine months ended 31st December 2025 and have issued an unmodified review report. <BR> <BR> 2.During FY22 the Company had issued 5000 Redeemable Non-Convertible Debentures of Rs 10 Lakhs each on a private placement basis. These Debentures carry interest @ 5.78% p.a and would be redeemable on 29th May 2026. The Company has utilised entire proceeds towards the objects of the issue. <BR> <BR> 3.The ratios have been computed as follows: <BR> Paid up debt capital represents Loans, Debentures, Commercial papers, Lease Liabilities and Financial Liability under IND AS 116. <BR> Debt Service Coverage Ratio = Earnings before Interest and Tax and exceptional items/ (Interest + Principal Repayment of Debenture, Commercial paper, Lease liabilities and Financial Liability under IND AS 116) <BR> Interest Service Coverage Ratio = Earnings before Interest and Tax and exceptional items/Interest Expenses. <BR> Current ratio = Current assets/Current liabilities excluding Debt Capital. <BR> Current Liability ratio = Current Liabilities excluding Debt Capital / Total Liabilities. <BR> Interest includes interest on borrowing, lease liabilities and Financial Liability under IND AS 116. <BR> <BR> 4.Main business of the company is retailing / trading of merchandise. All other operating activities of the Company are incidental to its main business. Accordingly, there are no separate reportable segments. <BR> <BR> 5.The Government of Inda has consolidated 29 exisitng labour legistations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (Collectively referred to as the "Codes"). The Codes have bene made effective from Novemeber 21, 2025. The Ministry of Labour and Employment published draft Central rules and FAQs to enable assessment of the financial impact due to changes in regulations. <BR> <BR> The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by The Insititute of Chartered Accountants of India , is Rs 25.79 Crores and has been recognized as an exceptional item in the standalone financial results of the company for the quarter and nine months ended December 31, 2025. Once Central/State rules are notified by the Govenment on all aspects of "The Codes", the company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. <BR> <BR> <BR> For and on behalf of the Board of Directors <BR> <BR> <BR> Mumbai N N TATA <BR> 04th February, 2026 Chairman <BR> DIN : 00024713 <BR> <BR> Paid up Debt capital = 2,349.42 Cr. <BR> Debenture Redemption Reserve = 100.00 Cr. <BR> Capital Redemption Reserve = 7.00 Cr. <BR> Net Worth = 7,248.38 Cr. <BR> Current Ratio = 2.15 <BR> Long Term debt to working capital = 0.76 <BR> Bad debt to Account receivable ratio = Nil <BR> Current liability ratio = 40.89% <BR> Total debt to Total Assets = 20.13% <BR> Debtors turnover ratio = 294.05 <BR> Inventory turnover ratio = 5.21 <BR> Operating Margin = 11.76% <BR> Net Profit Margin = 10.36%2025-04-012025-12-31UnauditedStandalone1476477000003133900000150781600000083285100000-13511000008823100000123210000095363000002964740000013117290000019608700000-257900000193508000004431300000-2112000004220100000015130700000000015130700000-13500000151172000003555000001042.5642.560042.5642.560.00320.02990.1719Occupancy cost including rent4009600000Other Expenses5817400000Occupancy cost including rent13016000000Other Expenses16631400000Equity Instruments through OCI-106400000Remeasurement of defined benefit plan28200000-78200000Equity Instruments through OCI21400000Remeasurement of defined benefit plan-48800000-27400000-12900000-13900000-65300000-13500000