TRU2023-10-012023-12-31 TRU2023-10-012023-12-31 TRU2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member TRU2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member TRU2023-12-31 TRU2023-12-31 TRU2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member TRU2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540268 TRU NA TruCap Finance Limited Equity 2023-04-01 2024-03-31 2024-02-13 2024-02-06 INR Lakhs Third quarter 2024-02-13 16:15:00 2024-02-13 18:16:00 false Not applicable Single segment NA 2023-10-01 2023-12-31 Unaudited Standalone 296845000.00 0.00 0.00 98297000.00 852000.00 0.00 0.00 0.00 395994000.00 91654000.00 487648000.00 0.00 0.00 0.00 115255000.00 205113000.00 27368000.00 6503000.00 0.00 0.00 12190000.00 85907000.00 452336000.00 35312000.00 0.00 35312000.00 9187000.00 -4672000.00 4515000.00 30797000.00 0.00 0.00 0.00 0.00 30797000.00 126000.00 30923000.00 0.00 0.00 233799000.00 2 0.25 0.25 0.00 0.00 0.25 0.25 0.02 0.00 0.00 1 Fee and commission income includes advisory service fee and commission from syndication loan.2 The Company has primarily two reportable business segments namely Fund based Activities and Advisory services for the quarter and nine months ended December 31, 2023. The Company publishes unaudited standalone financial results along with the unaudited consolidated financial results and in accordance with Ind AS 108 - Operating Segments, the Company has disclosed the segment information in the unaudited consolidated financial results of the Company.3 The above results for the quarter and nine months ended December 31, 2023 have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Company at their respective meeting(s) held on February 13, 2024.4 The unaudited standalone financial results for the quarter and nine months ended December 31, 2023 have been limited reviewed by the Statutory Auditors and they have issued an unmodified opinion.5 During the quarter ended December 31, 2023, the Company has allotted 6,00,000 equity shares to eligible ESOP holder(s) upon exercise of Options held by them.6 During the quarter ended December 31, 2023, the Shareholders of the Company has, on recommendation of the Board of Directors of the Company, at its Extra Ordinary General Meeting held on December 08, 2023, approved preferential issue under Chapter V of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended, (ICDR Regulations) of 27,11,864, 11% unsecured compulsory convertible debentures having face value of Rs.73.75/- each for an amount aggregating but not exceeding s.19,99,99,970/- and 2,01,01,694 convertible warrants having face value of Rs.2 each at an issue price of Rs.73.75/- for an amount aggregating but not exceeding Rs.148,24,99,933/- to non-promoter category (Investors). However, the in principle approval from National Stock Exchange of India Limited and BSE Limited (Stock Exchange) has been received on January 17, 2024 and January 19, 2024 respectively. Accordingly, since as on December 31, 2023, pursuant to the ICDR Regulations, there was no allotment of the securities under the said preferential issue, the disclosures under regulation 32(1) of the Listing Regulations with respect to fund utilization are not required to be given.7 During the quarter ended December 31, 2023, the Company has allotted 35 unlisted, unrated, secured and redeemable non convertible debentures (NCDs) having face value of Rs.1,00,00,000/- each aggregating to Rs.35,00,00,000/- (Rupees Thirty Five Crores only). Further, since there were no outstanding listed non-convertible securities (NCS) during the quarter ended December 31, 2023, the disclosures under Listing Regulations with respect to fund utilization and other disclosures pertaining to the NCS as required under Chapter V of the Listing Regulations are not required to be given.8 Disclosure pertaining to Reserve Bank of India (Transfer of Loan Exposures) Directions, 2021 dated September 24, 2021 - During the quarter ended December 31, 2023 the Company not transferred/assigned/acquired any loan exposures including stressed loans.9 Disclosure as required under Master Direction – Reserve Bank of India (Securitisation of Standard Assets) Directions, 2021, issued by the Reserve Bank of India on September 24, 2021, during the quarter ended December 31, 2023, the Company not undertaken any Securitisation of loan exposures.10 The figures for the fourth quarter of the previous financial year are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the end of third quarter of the previous financial year which was subject to limited review by the statutory auditors.11 The figures for the previous quarter/year have been regrouped / rearranged wherever necessary to conform to the current quarter presentation. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 833314000.00 0.00 0.00 358196000.00 7132000.00 0.00 0.00 0.00 1198642000.00 94103000.00 1292745000.00 0.00 0.00 0.00 306991000.00 560102000.00 61328000.00 12785000.00 0.00 0.00 32724000.00 239559000.00 1213489000.00 79256000.00 0.00 79256000.00 32074000.00 -11386000.00 20688000.00 58568000.00 0.00 0.00 0.00 0.00 58568000.00 352000.00 58920000.00 0.00 0.00 233799000.00 2 2031890000.00 0.50 0.50 0.00 0.00 0.50 0.50 0.02 0.00 0.00 Other Expenses 85907000.00 Other Expenses 239559000.00 0.00 0.00 0.00 0.00 Items that will not be reclassified to profit or loss Remeasurementn gain/(loss) on defined benefit plan 155000.00 Items that will not be reclassified to profit or loss Remeasurementn gain/(loss) on defined benefit plan 466000.00 155000.00 466000.00 29000.00 114000.00 0.00 0.00 126000.00 352000.00