TFCILTD2021-01-012021-03-31in-bse-fin:OneOperatingExpenses01Member TFCILTD2021-01-012021-03-31in-bse-fin:OneOperatingExpenses02Member TFCILTD2021-01-012021-03-31in-bse-fin:FourOperatingExpenses01Member TFCILTD2021-01-012021-03-31in-bse-fin:FourOperatingExpenses02Member TFCILTD2021-01-012021-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member TFCILTD2021-01-012021-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member TFCILTD2021-01-012021-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member TFCILTD2021-01-012021-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares TFCILTD 2020-04-01 2021-03-31 2021-05-21 INR Lakhs Yearly true Cash Flow Indirect Single segment Finance 2021-01-01 2021-03-31 Audited Consolidated 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 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 807167000.00 10 0.00 0.00 0.00 0.00 0.00 0.00 0.02 1.The above statement of standalone and consolidated financial results was approved at the meeting of Board of Directors held on May 31, 2021. 2.The Statutory Auditors have expressed unmodified opinion on the standalone and consolidated financial results. 3. The audited accounts of 100% subsidiary company TFCI Capital Limited, promoted with equity share capital of Rs.0.05 crore to carry advisory & consultancy business on 12.7.2019 and operationalised during the current year, has been consolidated for the first time for the year ended March 31, 2021, in accordance with Ind-AS 110. The subsidiary company with nominal equity of Rs.0.05 crore has not generated any income or incurred any significant operating expense since incorporation, as such, it has no material/significant impact on consolidated financial results of the company. 4. In accordance with the RBI guidelines on COVID-19 Regulatory Package vide circulars dated March 27, 2020, April 17, 2020 and May 23, 2020, the Company had offered moratorium on the payment of installments falling due between 1.3.2020 to 31.8.2020 ('moratorium period') to eligible borrowers. In respect of accounts where moratorium benefit was granted, the staging of those accounts as on March 31, 2021 is based on the days past due status considering the benefit of moratorium period as per the aforesaid RBI COVID-19 Regulatory Package guidelines 5. The Hon’ble Supreme Court in Writ petition (CIVIL) No 825 of 2020 by Gajendra Sharma Vs Union of India & ANR and other connected matters vide its interim order dated September 03, 2020 had directed that the accounts which were not declared NPA till August 31, 2020 shall not be declared NPA till further orders, pending disposal of the cases by the Hon’ble Supreme Court. During such period, the Company has considered one borrower account with loan outstanding of Rs.5222.36 lakh in standstill asset classification for financial reporting with ECL provisioning as per Stage-3 categorization. The Hon’ble Supreme Court of India vacated the interim relief granted not to declare accounts of borrowers as NPA vide its judgement in the matter of Small-Scale Industrial Manufacturers Association vs. UOI & Ors. dated March 23, 2021. Accordingly, the Company has downgraded the aforesaid borrower account as NPA in sub-standard category for the quarter and year ended March 31,2021 in accordance with instructions contained in paragraph 5 of the RBI circular no. RBI/2021-22/17DOR.STR.REC.4/ 21.04.048/ 2021-22 dated April 7, 2021. 6.In accordance with the RBI Circular No. RBI/2021-22/17 DOR.STR.REC.4/21.04.048/2021-22 dated April 7, 2021 and the methodology for calculation of ‘interest on interest’ based on guidance issued by Indian Banks' Association, the Company has put in place a Board approved policy to refund/adjust ‘interest on interest’ charged to borrowers during the moratorium period, i.e. March 1, 2020 to August 31, 2020. The Company has estimated the said amount and made a provision in the financial statements for the year ended March 31, 2021. As on March 31, 2021, the Company holds a specific liability of Rs.268.26 lakh which is debited to interest income to meet its obligation towards refund of interest on interest to eligible borrowers as prescribed by the RBI. Accordingly, interest income for the quarter and year ended March 31, 2021 is lower by Rs.268.26 lakh. Single segment 2020-04-01 2021-03-31 Audited Consolidated 2476058000.00 6969000.00 0.00 73046000.00 28448000.00 0.00 0.00 0.00 2584521000.00 548000.00 2585069000.00 0.00 0.00 0.00 173311000.00 1301158000.00 11486000.00 0.00 0.00 0.00 0.00 100922000.00 1586877000.00 998192000.00 0.00 998192000.00 192300000.00 -1237000.00 191063000.00 807129000.00 0.00 0.00 0.00 0.00 807129000.00 18051000.00 825180000.00 0.00 0.00 0.00 0.00 807167000.00 10 7108720000.00 10.00 10.00 0.00 0.00 10.00 10.00 0.02 Other operating expenses 0.00 Provision/write off for Bad and Doubtful Debts 0.00 Other operating expenses 89922000.00 Provision/write off for Bad and Doubtful Debts 11000000.00 0.00 0.00 0.00 19439143000.00 1587184000.00 145126000.00 21353370000.00 189198000.00 13641000.00 492635000.00 0.00 571000.00 0.00 0.00 0.00 0.00 7897768000.00 5698373000.00 0.00 0.00 303709000.00 13899850000.00 23960000.00 8301000.00 32261000.00 0.00 18051000.00 0.00 0.00 0.00 -188000.00 0.00 21825000.00 71635000.00 0.00 0.00 0.00 0.00 0.00 674000.00 0.00 0.00 0.00 6883000.00 0.00 -979249000.00 0.00 0.00 0.00 0.00 0.00 0.00 -1222522000.00 -408707000.00 0.00 0.00 -2509649000.00 -1511457000.00 0.00 0.00 0.00 202215000.00 0.00 -1713672000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1451000.00 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 -1451000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7345000.00 0.00 0.00 0.00 0.00 -7345000.00 -1722468000.00 0.00 -1722468000.00 1884243000.00 161775000.00