TRU2024-07-012024-09-30 TRU2024-07-012024-09-30 TRU2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member TRU2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member TRU2024-09-30 TRU2024-09-30 TRU2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member TRU2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540268 TRU NOTLISTED TruCap Finance Limited Equity 2024-04-01 2025-03-31 2024-11-04 2024-10-28 INR Lakhs Half yearly 2024-11-04 15:21:00 2024-11-04 17:59:00 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Standalone 503155000.00 0.00 0.00 72403000.00 2000.00 0.00 0.00 0.00 575560000.00 6632000.00 582192000.00 0.00 0.00 0.00 119414000.00 270400000.00 20251000.00 6693000.00 0.00 0.00 31066000.00 106002000.00 553826000.00 28366000.00 0.00 28366000.00 13790000.00 2519000.00 16309000.00 12057000.00 0.00 0.00 0.00 0.00 12057000.00 230000.00 12287000.00 0.00 0.00 233799000.00 2 0.10 0.10 0.00 0.00 0.10 0.10 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 half year ended September 30, 2024. The Company publishes unaudited 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. 5 The above results for the quarter and half year ended September 30, 2024 have been reviewed and recommended by the Audit Committee and approved by the Board at their respective meeting(s) held on November 04, 2024.6 The unaudited financial results for the quarter and half year ended September 30, 2024 have been limited reviewed by the Statutory Auditors and they have issued an unmodified opinion.7 The Shareholders have at their 30th AGM held on September 26, 2024, approved dividend of Re.0.01/- per equity share for the financial year ended March 31, 2024.8 Pursuant to the provisions of Reg 23(9) of Listing Regulations, disclosure with respect to the RPTs for the quarter and half ended September 30, 2024 are forming part of the unaudited standalone financial results.9 With respect to the preferential issue(s) made by the Company under ICDR Regulations, there are no deviation or category wise variation in utilization of funds pursuant to Reg 32 of Listing Regulations. Further, the convertible warrants alloted on Feb 01, 2024 and on June 13, 2024 respectively are outstanding as on September 30, 2024 10. During the quarter, the Company has allotted 2,350 Redeemable NCDs aggregating to Rs. 23.50 Crores and the same are listed on BSE Limited. The outstanding NCDs as on September 30, 2024 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 NCDs, maintained sufficient asset cover. Further, with respect to the said NCDs alloted, there is no material deviation(s) in the use of issue proceeds of non-convertible securities from the objects of the issue stated.11. Disclosure pertaining to RBI Master Direction- Reserve Bank of India (Transfer of Loan Exposures) Directions, 2021 dated September 24, 2021. (a) Details of transfer through assignment in respect of loans not in default during the quarter ended September 30, 2024. -Count of loans accounts 3593 -Amount of loan accounts (Rs. In Lakhs) 17229.1 -Weighted average maturity (in months) 12 -Weighted average remaining holding period (in months) 11.49 -Retention of beneficial economic interest(%) -20% -Coverage of tangible security (%) 100% -Rating wise distribution of rated loans- NA -Break-up of loans Transferred through assignment- All Assignment -Instances where we have agreed to replace loans transferred to transferee(s) or pay damages arising out of any representation or warranty- NA. (b) The company has not acquired any loans (not in default) through assignment during the quarter ended September 30, 2024.(c) The Company has neither acquired nor transferred any stressed loans during the quarter ended September 30, 2024.12 Disclosure as required under Master Direction – Reserve Bank of India (Securitisation of Standard Assets) Directions, 2021, during the quarter ended September 30, 2024, the Company not undertaken any Securitisation of loan exposures.13 The figure for the quarter ended September 30, 2024 and quarter ended September 30, 2023 are balancing figures between unaudited figures in respect of the half year ended September 30, 2024 and September 30, 2023 and the unaudited figure of quarter ended June 30, 2024 and unaudited figure of quarter ended June 30, 2023 respectively.14 The figures for the previous quarter/year have been regrouped / rearranged wherever necessary to conform to the current quarter presentation. Multi segment 2024-04-01 2024-09-30 Unaudited Standalone 935149000.00 0.00 0.00 158867000.00 1453000.00 0.00 0.00 0.00 1095469000.00 10327000.00 1105796000.00 0.00 0.00 0.00 242360000.00 531835000.00 41264000.00 11782000.00 0.00 0.00 41543000.00 188083000.00 1056867000.00 48929000.00 0.00 48929000.00 22220000.00 718000.00 22938000.00 25991000.00 0.00 0.00 0.00 0.00 25991000.00 346000.00 26337000.00 0.00 0.00 233799000.00 2 2084312000.00 0.19 0.19 0.00 0.00 0.19 0.19 0.03 0.00 0.00 Other Expenses 106002000.00 Other Expenses 188083000.00 854951000.00 805773000.00 0.00 523705000.00 0.00 6388745000.00 628507000.00 146414000.00 9348095000.00 0.00 79929000.00 34234000.00 0.00 0.00 171994000.00 0.00 62141000.00 0.00 72083000.00 96164000.00 516545000.00 9864640000.00 233799000.00 2084312000.00 2318111000.00 853000.00 17880000.00 2850000.00 0.00 2041470000.00 5368269000.00 44925000.00 7476247000.00 12552000.00 57730000.00 70282000.00 9864640000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Items that will not be reclassified to profit or loss Remeasurementn gain/(loss) on defined benefit plan 305000.00 Items that will not be reclassified to profit or loss Remeasurementn gain/(loss) on defined benefit plan 458000.00 305000.00 458000.00 75000.00 112000.00 0.00 0.00 230000.00 346000.00 -47410000.00 0.00 178945000.00 0.00 7157000.00 0.00 9040000.00 -491071000.00 0.00 -13105000.00 0.00 0.00 -35486000.00 0.00 41543000.00 2136000.00 0.00 -114455000.00 0.00 0.00 0.00 0.00 497000.00 -13899000.00 0.00 0.00 0.00 41264000.00 0.00 -434844000.00 -385915000.00 0.00 0.00 -17837000.00 -1455000.00 0.00 -402297000.00 0.00 0.00 0.00 895120000.00 865120000.00 0.00 0.00 0.00 0.00 1568000.00 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 17837000.00 0.00 -482128000.00 0.00 -495859000.00 0.00 0.00 0.00 100000000.00 0.00 0.00 0.00 0.00 2956700000.00 2301296000.00 0.00 14234000.00 1169000.00 0.00 0.00 0.00 740001000.00 -158155000.00 0.00 -158155000.00 1013106000.00 854951000.00