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FINANCE LIMITEDMain BoardEquity2025-04-012026-03-312026-05-252026-05-19INRLakhsQuarterlyFourth quarterSingle segmentNon Banking Financial Company2026-05-2517:45:002026-05-2518:20:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2024-08-06www.tcifl.infalsetrue2026-01-012026-03-31AuditedStandalone000000000048140004814000000149000012390006000000009750003764000105000001050000000105000000001050000-7128000-6078000128700000100.080.08000.080.082025-04-012026-03-31AuditedStandalone00000000004837000483700000080110009293000600000000530800022672000-178350000-17835000000-178350000000-178350001119000-16716000128700000100-1.39-1.3900-1.39-1.39Others0Others0Other expenses975000Other expenses530800051500000000547520001040005537100000088160000373000000001254600067917000141963000-910437000-768474000-768474000000789000000255650000080340300082975700032690009260002439000663400083639100067917000Other Financial assets104000Other financial liabilities80340300000Remeasurement gain/(loss) on Investments-7662000Deferred tax on remeasurement gain on investment534000Remeasurement gain/(loss) on Corporate Guarantee0Remeasurement gain/(loss) Defined Benefit Plan0-7128000Remeasurement gain/(loss) on Investments1763000Deferred tax on remeasurement gain on investment-644000Remeasurement gain/(loss) on Corporate Guarantee0Remeasurement gain/(loss) Defined Benefit Plan0111900000-71280001119000000000055100005750000006000004380000-111500000000000000509000-1732600000000-1732600000000000000000000000000000000000000000000-9672000000009672000-76540000-76540008169000515000TCI Finance Limited******Amit Kumar Ray******KMPRemuneration588000NA58800000TCI Finance Limited******D N V Sai Anusha******KMPRemuneration313000NA31300000TCI Finance Limited******S Jasminder Singh******KMPRemuneration686000NA68600000TCI Finance Limited******Dhanpat Ram Agarwal******DirectorRemuneration92000NA9200000TCI Finance Limited******Meera Madhusudan Singh******DirectorRemuneration92000NA9200000TCI Finance Limited******M Sreenivasuloo******DirectorRemuneration45000NA4500000TCI Finance Limited******I M Usman Sherifff******DirectorRemuneration45000NA4500000TCI Finance Limited******Y S R Rajeev Kumar******DirectorRemuneration92000NA9200000TCI Finance Limited******Arun Kumar Agarwal******DirectorRemuneration30000NA30000001983000AuditedQualified opinionG.D.UPADHYAY & COtrue2027-02-2848370004837000376400018047610001050000-17999240000.08-139.8367917000679170008363910002618480000-768474000-2550563000a. Note no 3 regarding claims on the Company by the lenders of Amrit Jal Ventures Private Limited and Gati Infrastructure Bhasmey Power Private Limited aggregating to Rs. 25,619.80 Lakhs due to the invocation of corporate guarantee given by the Company. Against the said liability, the company during the year 2019-20, considering the disputed nature of the claim and unlawful invocation of the corporate guarantee made a provision of Rs. 7,798.91 Lakhs. As at March 31, 2026 The Company has disclosed the balance amount of liability Rs.17,820.89 Lakhs as contingent liability in its financial statements. In the absence of adequate basis for recognition of partial liability, in our opinion the Company ought to have recognized the liability in its books. Had the liability been recognized, the loss for the year and accordingly the other equity (negative balance) will be higher by Rs.17,820.89 Lakhs. <br></br> <br></br> b.Note no 6 regarding preparation of the financial statements by the management on a going concern basis for the reasons stated therein. In the absence of sufficient and appropriate evidence and the liabilities devolved on the Company upon invocation of guarantees by the lenders of other entities, in our opinion, preparation of financial statements on a going concern is not appropriate. Hence, we are unable to comment on the effect on carrying value of assets and liabilities had the financial statements been prepared not as a going concern. <br></br> <br></br> In view of the matters reported at para (a) and (b) above and considering cumulative effect of these matters on the carrying values of assets and liabilities as at end of the year, we are unable to comment on the effect on the loss for the year ended and the retained earnings, had these matters been given effect in the financial results and financial information for the current year. <br></br> <br></br> Note no 7 regarding the receipt of communication from Reserve Bank of India regarding the non-compliance with the maintenance of minimum Net Owned Funds as required under RBI Act 1934 advising the Company for surrender of Certificate of Registration.Qualified opinionRepetitiveThe Company has made a provision on an estimated basis considering the disputed nature of the claim and unlawful invocation of the corporate guarantee. <br></br> Management of the Company is in the process of identifying various alternatives / new areas to venture into for reviving the company. In view of the same, financial statements of the company have been prepared on going concern basis <br></br> NoneGuarantee invocations by the lenders and ability of the entities on whose behalf the guarantees were given, prepared by the management and approved by the Board of Directors / Audit Committee. These estimates have been considered and in view of the uncertainties involved in the estimates, the same has been reported under "Basis for qualified Opinion " section of this reportM SreenivasulooD N V Sai AnushaD R AgarwalG D UpadhyayHyderabad2026-05-2500000