TRU2024-01-012024-03-31 TRU2024-01-012024-03-31 TRU2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member TRU2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member TRU2024-03-31 TRU2024-03-31 TRU2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member TRU2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540268 TRU NA TruCap Finance Limited Equity 2023-04-01 2024-03-31 2024-05-28 2024-05-21 INR Lakhs Yearly 2024-05-28 16:40:00 2024-05-28 18:45:00 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Standalone 324348000.00 0.00 0.00 83277000.00 4316000.00 0.00 0.00 0.00 411941000.00 115368000.00 527309000.00 0.00 0.00 0.00 118903000.00 226822000.00 21692000.00 5793000.00 0.00 0.00 8338000.00 103099000.00 484647000.00 42662000.00 0.00 42662000.00 6029000.00 -21881000.00 -15852000.00 58514000.00 0.00 0.00 0.00 0.00 58514000.00 -1044000.00 57470000.00 0.00 0.00 233799000.00 2 0.50 0.49 0.00 0.00 0.50 0.49 0.03 0.00 0.00 3 Fee and commission income includes advisory service fee and commission from syndication loan. 4 The Company has primarily two reportable business segments namely Fund based Activities and Advisory services for the quarter and year ended March 31, 2024. The Company publishes audited standalone and consolidated financial results and the Company has disclosed the segment information in the audited consolidated financial results of the Company. 5 The results have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at their respective meeting(s) held on May 28, 2024. 6 The audited standalone financial results for the quarter and year ended March 31, 2024 have been audited by the Statutory Auditors and they have issued an unmodified opinion. 7 The Board of Directors, subject to approval of the Shareholders, has recommended distribution of final dividend of Re.0.01/- per equity share having face value of Rs.2/· each, out of profits of the Company, for the financial year ended March 31, 2024. 8 The Finance Committee has on February 01, 2024 approved allotment of 65,42,372 convertible warrants, having face value of Rs.2/- each at an issue price of Rs.73.75/- per Warrant, for an aggregate amount of Rs. 48,24,99,935/-, rounded off, (“Consideration”) to non-promoter investors by way of a preferential issue. Pursuant to Regulation 169(2) of SEBI ICDR Regulations, as amended (ICDR Regulations), the Company has received 25% of the Consideration upfront amounting to Rs. 12,06,24,984/- (rounded off). The balance 75% of the Consideration will be received at the time of conversion of warrants into equity shares, within eighteen months from the date of allotment of Warrants. Further, with respect to the said preferential issued, there is no deviation or category wise variation in utilization of funds pursuant to Regulation 32 of the Listing Regulations. 9 During the quarter ended March 31, 2024, the Company has allotted 9,599 NCDs having face value of Rs.1,00,000/- each, total aggregating to Rs.95,99,00,000/- and the same are listed on BSE Limited. The NCDs are fully secured by hypothecation of book debts/ loan receivables to the extent as stated in the disclosure documents. The Company has, at all times, for the secured NCDs, maintained sufficient asset cover as stated in the disclosure documents. Further, additional line items in compliance with Regulation 52(4) of the Listing Regulations for the quarter and year ended March 31, 2024 is attached and the disclosure with respect to security cover certified by the Statutory Auditors as required under Regulation 54(3) of the Listing Regulations is enclosed. Further, with respect to the said NCDs alloted, there is no material deviation(s) in the use of issue proceeds of NCDs from the objects of the issue stated in the disclosure documents. 10 Disclosure pertaining to RBI Master Direction Reserve Bank of India (Transfer of Loan Exposures) Directions, 2021 dated September 24, 2021. During the quarter ended March 31, 2024, the Company not transferred/assigned/acquired any loan exposures including stressed loans. 11 Disclosure as required under Master Direction – Reserve Bank of India (Securitisation of Standard Assets) Directions, 2021, issued by the Reserve Bank of India, during the quarter ended March 31, 2024, the Company not undertaken any Securitisation of loan exposures. 12 The figures for the fourth quarter ended March 31, 2024 and quarter ended March 31, 2023 are balancing figures between audited figures in respect of the year ended March 31, 2024 and March 31, 2023 and the unaudited figures for the nine-months ended December 31, 2023 and unaudited figures for the nine-months ended December 31, 2022 respectively. 13 The figures for the previous quarter/year have been regrouped / rearranged wherever necessary to conform to the current quarter presentation. Multi segment 2023-04-01 2024-03-31 Audited Standalone 1157662000.00 0.00 0.00 441473000.00 11448000.00 0.00 0.00 0.00 1610583000.00 209471000.00 1820054000.00 0.00 0.00 0.00 425894000.00 786924000.00 83020000.00 18578000.00 0.00 0.00 41062000.00 342658000.00 1698136000.00 121918000.00 0.00 121918000.00 38103000.00 -33267000.00 4836000.00 117082000.00 0.00 0.00 0.00 0.00 117082000.00 -692000.00 116390000.00 0.00 0.00 233799000.00 2 1959337000.00 1.00 0.99 0.00 0.00 1.00 0.99 0.03 0.00 0.00 Other Expenses 103099000.00 Other Expenses 342658000.00 1013106000.00 319644000.00 0.00 702650000.00 0.00 5926771000.00 599765000.00 156744000.00 8718680000.00 0.00 103604000.00 39764000.00 197480000.00 636000.00 62141000.00 0.00 85656000.00 75571000.00 564852000.00 9283532000.00 233799000.00 1959337000.00 2193136000.00 0.00 0.00 1565000.00 30055000.00 2040000.00 1028000.00 1236487000.00 5624594000.00 0.00 0.00 90996000.00 6986765000.00 0.00 10415000.00 0.00 93216000.00 103631000.00 9283532000.00 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 -1382000.00 Items that will not be reclassified to profit or loss Remeasurementn gain/(loss) on defined benefit plan -916000.00 -1382000.00 -916000.00 -338000.00 -224000.00 -1044000.00 -692000.00 -125343000.00 0.00 -347290000.00 0.00 -9613000.00 0.00 -60848000.00 -1770666000.00 0.00 13348000.00 0.00 0.00 15008000.00 0.00 41062000.00 1002000.00 0.00 25358000.00 0.00 0.00 0.00 0.00 6641000.00 -29538000.00 0.00 0.00 0.00 83020000.00 0.00 -2157859000.00 -2035941000.00 0.00 0.00 -18602000.00 63798000.00 0.00 -2118341000.00 0.00 0.00 2663910000.00 2458096000.00 0.00 0.00 0.00 0.00 8000.00 97760000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 454881000.00 277091000.00 0.00 0.00 0.00 0.00 0.00 18602000.00 0.00 0.00 0.00 304454000.00 0.00 0.00 127278000.00 0.00 0.00 0.00 0.00 0.00 5518983000.00 3182423000.00 0.00 14234000.00 1163000.00 0.00 0.00 0.00 2448441000.00 634554000.00 0.00 634554000.00 378552000.00 1013106000.00