Integrated Filing — IndAS



General information about company
Scrip Code 532661
NSE Symbol RML
MSEI Symbol NOTLISTED
ISIN INE050H01012
Name of company RANE (MADRAS) LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jun-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment The Company operates only in one segment, namely, manufacture and marketing of components and providing technological services for Transportation industry.
Start date and time of board meeting 05-Aug-2025   10:35:00
End date and time of board meeting 05-Aug-2025   14:09:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable since there is no default



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 8808800000
Other income 17900000
Total income 8826700000
2 Expenses
(a) Cost of materials consumed 5126000000
(b) Purchases of stock-in-trade 202000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -221400000
(d) Employee benefit expense 1270600000
(e) Finance costs 163600000
(f) Depreciation, depletion and amortisation expense 351500000
(f) Other Expenses
1 Other Expenses 1674600000 1674600000
Total other expenses 1674600000
Total expenses 8566900000
3 Total profit before exceptional items and tax 259800000
4 Exceptional items -10100000
5 Total profit before tax 249700000
6 Tax expense
7 Current tax 0
8 Deferred tax 62500000
9 Total tax expenses 62500000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 187200000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 187200000
17 Other comprehensive income net of taxes -1100000
18 Total Comprehensive Income for the period 186100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 276400000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.77
Diluted earnings (loss) per share from continuing operations 6.77
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.77
Diluted earnings (loss) per share from continuing and discontinued operations 6.77
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Exceptional items in the above FR includes nThe Co incurred voluntary retirement expenditure amounting to Rs.1.01Cr for QE Jun30 2025. n The Co has primarily incurred merger related expenses one time warranty costs and exp towards VRS amounting to Rs.11.81cr for QE Mar 31 2025 and Rs 12.99 cr for YE Mar 31 2025. nThe Co has recognised income on insurance claim towards overseas customer's product liability claim amounting to Rs.4.25Crs and has incurred provision towards customer quality claims and merger related exp aggregating to Rs. 4.06cr for QE Jun 302024.ttt nThe BoD of Co in its meeting held on Feb 092024 approved the scheme of amalgamation of the fellow subsidiaries of the Co viz. RBL and REVL with Co w.e.f Apr 1 2024 under CA2013 and other applicable provisions. The Scheme was sanctioned by NCLT vide order dated Mar24 2025. become effective from Apr 01 2024. nThe amalgamation has been accounted in accordance with Pooling of interest method as laid down in Appendix C Business combinations of entities under common control of Ind AS 103 notified under Sec. 133 of the CA read with the Co Ind As Rules 2015. Accordingly comparatives have been restated to give effect of the amalgamation from the beginning of Apr 01 2023. The difference between the assets liabilities acquired reserves and shares transferred were transferred to CR amounting to Rs 3.59Cr during the YE Mar 31 2025. nPursuant to the allotment of eq.sh on Apr 232025 in accordance with the share exch ratio prescribed in the Scheme the issued and PSC of the Co increased to INR 276371370 comprising of 27637137 eq.sh of INR 10 each fully paid up.t nThe Co has entered into an agreement with Canopy Living LLP to sell 3.48 acres of land in Velachery for INR 361.18 cr. Pursuant to this agreement the Co has received an advance of INR 100 Cr till 30Jun2025. During the YE Mar 312025 erstwhile REVL had elected to opt for the new tax regime under the IT Act1961 wef FY 23 24 resulting in add. tax exp of INR 14.20Cr inc INR 5.93Cr on reversal of MAT credit due to remeasurement of the deferred tax asset net. The Standalone and CFS for QE Jun302025 are being published in the NP as per the format prescribed under Reg.33 of SEBI LODR. The Standalone and CFS are also available on the SE websites of BSE and NSE and on the Co website.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gains/(losses) on defined benefit plans, net -1500000 -1500000
Total Amount of items that will not be reclassified to profit and loss -1500000
2 Income tax relating to items that will not be reclassified to profit or loss -400000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -1100000