TFCILTD2024-07-012024-09-30 TFCILTD2024-07-012024-09-30 TFCILTD2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member TFCILTD2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member TFCILTD2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member TFCILTD2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member TFCILTD2024-09-30 TFCILTD2024-09-30 TFCILTD2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member TFCILTD2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member TFCILTD2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member TFCILTD2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 526650 TFCILTD NOTLISTED Tourism Finance Corporation of India Limited Equity 2024-04-01 2025-03-31 2024-10-24 2024-10-15 INR Lakhs Half yearly 2024-10-24 12:30:00 2024-10-24 15:20:00 true Cash Flow Indirect Not applicable Single segment Finance 2024-07-01 2024-09-30 Unaudited Standalone 507101000.00 10853000.00 0.00 50912000.00 76908000.00 0.00 0.00 0.00 645774000.00 515000.00 646289000.00 0.00 0.00 0.00 31927000.00 256719000.00 2308000.00 0.00 0.00 0.00 0.00 32527000.00 323481000.00 322808000.00 0.00 322808000.00 67000000.00 0.00 67000000.00 255808000.00 0.00 0.00 0.00 0.00 255808000.00 8680000.00 264488000.00 0.00 0.00 925954000.00 10 2.76 2.76 0.00 0.00 2.76 2.76 Notes: 1. The above financial results of the Company were reviewed by the Audit Committee and approved by the Board of Directors in it's meeting held on October 24, 2024. The Statutory Auditors of the Company has carried out a Limited Review of the aforesaid results, in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015, who have issued an unmodified report thereon. 2. Provision of Expected Credit Loss (ECL) on loan assets has been made as per the methodology adopted by the Board of Directors in accordance with Ind-AS109, which may be further enhancement by the management for certain loan assets or for all the loan assets, wherever considered necessary to take care of business uncertainties. Based on prevailing indicators of future economic scenario, the company has made enhanced ECL provision in the books as on September 30, 2024, which is also higher than provision requirements as per RBI IRACP norms. Accordingly, Impairment Reserve is not required to be created as per RBI regulatory guidelines on implementation of Ind-As in NBFCs vide notification dated March 13, 2020. 3. Listed Bonds/NCDs of Rs.15,974 lakh and MLD of Rs.4,000 lakh are secured by first pari-passu charge on the loan assets receivables with security coverage of 1 times and 1.1 times resepctively. 4. The company is engaged mainly in financing and investment business activity. Since all activities are related to the main activity there is no separate reportable segment as per the Ind AS 108 on 'Operating Segments'. 5. Figures in financial statements have been rounded off to the nearest lakh (except number of shares) and previous period figures have been re-grouped, re-arranged wherever necessary to make them comparable with figures of the current period. 6. Disclosures in compliance with Regulation 52 (4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Ratios Quarter Ended Half Year Ended Quarter Ended Half Year Ended 30.09.2024 30.09.2024 30.09.2023 30.09.2023 (a) Total Debt - Equity ratio 0.90:1 0.90:1 1.12:1 1.12:1 (b) Outstanding redeemable preference shares (quantity and value) Nil Nil Nil Nil (c) Capital redemption reserve/ debenture redemption reserve Nil Nil Nil Nil (d) Tangible Net worth (Rs. In lakh) 1,15,317.79 1,15,317.79 93,430.97 93,430.97 (e) Net Profit After Tax (Rs. In lakh) 2,558.08 5,097.86 1,875.12 4,312.03 (f) Earnings per Share (Not annualised) - Basic (Rs.) 2.76 5.50 2.07 4.77 (g) Earnings per Share (Not annualised) - Diluted (Rs.) 2.76 5.50 2.07 4.77 (h) Total Debt to Total Assets (%) 46.42% 46.42% 51.78% 51.78% (i) Net Profit Margin(%) 39.58% 40.31% 32.42% 36.85% (j) Sector Specific Ratios: 1. Gross NPA (%) 2.82% 2.82% 3.76% 3.76% 2. Net NPA (%) 1.55% 1.55% 2.82% 2.82% 3. Provision Coverage Ratio (%) 45.11% 45.11% 25.00% 25.00% 4. Capital Risk Adequacy Ratio (CRAR) % 56.86% 56.86% 53.03% 53.03% Note : Debt service coverage ratio, Interest service coverage ratio, Current ratio, Long term debt to working capital, Bad debts to Accounts receivable ratio, Current liability ratio, Debtors turnover, Inventory turnover and Operating margin ratio is not applicable to the Company. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 1021175000.00 10853000.00 0.00 103108000.00 128603000.00 0.00 0.00 0.00 1263739000.00 961000.00 1264700000.00 0.00 0.00 0.00 63532000.00 495895000.00 5209000.00 0.00 0.00 0.00 0.00 58278000.00 622914000.00 641786000.00 0.00 641786000.00 132000000.00 0.00 132000000.00 509786000.00 0.00 0.00 0.00 0.00 509786000.00 -8163000.00 501623000.00 0.00 0.00 925954000.00 10 5.50 5.50 0.00 0.00 5.50 5.50 Other operating expenses 27527000.00 Provision/Write-off for Bad & Doubtfull Debts/Investments 5000000.00 Other operating expenses 48278000.00 Provision/Write-off for Bad & Doubtfull Debts/Investments 10000000.00 620443000.00 17889000.00 0.00 0.00 181000.00 15127420000.00 6100177000.00 137340000.00 22003450000.00 0.00 126064000.00 68931000.00 53099000.00 0.00 133251000.00 0.00 0.00 0.00 1388000.00 17218000.00 399951000.00 22403401000.00 925954000.00 10737821000.00 11663775000.00 0.00 0.00 0.00 0.00 0.00 0.00 3740383000.00 6607311000.00 0.00 0.00 380069000.00 10727763000.00 0.00 5867000.00 0.00 5996000.00 11863000.00 22403401000.00 Item that will not be reclassified to profit or loss 455000.00 Item that will not be reclassified to profit or loss -498000.00 455000.00 -498000.00 0.00 0.00 Item that will be reclassified to profit or loss 8225000.00 Item that will be reclassified to profit or loss -7665000.00 8225000.00 -7665000.00 0.00 0.00 8680000.00 -8163000.00 347000.00 0.00 294000.00 0.00 12502000.00 0.00 0.00 -35966000.00 -3354000.00 0.00 0.00 0.00 -1613000.00 5209000.00 0.00 0.00 -10039000.00 18280000.00 571077000.00 0.00 0.00 0.00 0.00 0.00 0.00 -1057088000.00 -8163000.00 0.00 0.00 -508514000.00 133272000.00 0.00 0.00 0.00 97650000.00 0.00 35622000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 108000.00 1070000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -962000.00 0.00 0.00 22230000.00 475214000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1133000.00 231489000.00 0.00 0.00 0.00 264822000.00 299482000.00 0.00 299482000.00 320961000.00 620443000.00