Integrated Filing — IndAS



General information about company
Scrip Code 500339
NSE Symbol RAIN
MSEI Symbol NOTLISTED
ISIN INE855B01025
Name of company RAIN INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Jan-2025
Date of end of financial year 31-Dec-2025
Date of board meeting when results were approved 06-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-Jun-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 06-Aug-2025   17:00:00
End date and time of board meeting 06-Aug-2025   20:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-Jan-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
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 44013830000 81693990000
Other income 275230000 528450000
Total income 44289060000 82222440000
2 Expenses
(a) Cost of materials consumed 23749220000 47660010000
(b) Purchases of stock-in-trade 88740000 187360000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1226050000 -1730730000
(d) Employee benefit expense 3297770000 6434620000
(e) Finance costs 2282450000 4526020000
(f) Depreciation, depletion and amortisation expense 2249330000 4321950000
(f) Other Expenses
1 (Gain) / loss on foreign currency transactions and translations, net 291400000 578360000
2 Other expenses 9068160000 18468410000
Total other expenses 9359560000 19046770000
Total expenses 42253120000 80446000000
3 Total profit before exceptional items and tax 2035940000 1776440000
4 Exceptional items 0 0
5 Total profit before tax 2035940000 1776440000
6 Tax expense
7 Current tax 1201720000 2041380000
8 Deferred tax 4270000 56150000
9 Total tax expenses 1205990000 2097530000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 829950000 -321090000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 829950000 -321090000
17 Other comprehensive income net of taxes 2455590000 5390940000
18 Total Comprehensive Income for the period 3285540000 5069850000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 607010000 -769940000
Total profit or loss, attributable to non-controlling interests 222940000 448850000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2843580000 3884110000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 441960000 1185740000
21 Details of equity share capital
Paid-up equity share capital 672690000 672690000
Face value of equity share capital 2 2
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 1.8 -2.29
Diluted earnings (loss) per share from continuing operations 1.8 -2.29
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.8 -2.29
Diluted earnings (loss) per share from continuing and discontinued operations 1.8 -2.29
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025
Date of end of reporting period 30-Jun-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 53689000000
Capital work-in-progress 5050160000
Investment property 0
Goodwill 66272430000
Other intangible assets 37690000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 147550000
Non-current financial assets
Non-current investments 102760000
Trade receivables, non-current 0
Loans, non-current 6250000
Other non-current financial assets 412360000
Total non-current financial assets 521370000
Deferred tax assets (net) 32920000
Other non-current assets 1121380000
Total non-current assets 126872500000
2 Current assets
Inventories 35392720000
Current financial asset
Current investments 33020000
Trade receivables, current 20571750000
Cash and cash equivalents 11982160000
Bank balance other than cash and cash equivalents 4193310000
Loans, current 4750000
Other current financial assets 817280000
Total current financial assets 37602270000
Current tax assets (net) 352290000
Other current assets 4766050000
Total current assets 78113330000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 204985830000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 672690000
Other equity 69588040000
Total equity attributable to owners of parent 70260730000
Non controlling interest 3059180000
Total equity 73319910000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 74276640000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 34580000
Total non-current financial liabilities 74311220000
Provisions, non-current 9926660000
Deferred tax liabilities (net) 2082650000
Deferred government grants, Non-current 0
Other non-current liabilities 670000
Total non-current liabilities 86321200000
Current liabilities
Current financial liabilities
Borrowings, current 23216380000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 24280000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 12800940000
Total Trade payable 12825220000
Other current financial liabilities 5088520000
Total current financial liabilities 41130120000
Other current liabilities 1478540000
Provisions, current 1557540000
Current tax liabilities (Net) 1178520000
Deferred government grants, Current 0
Total current liabilities 45344720000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 131665920000
Total equity and liabilites 204985830000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Property, Plant and equipment includes: nProperty, Plant and equipment - 45,850.94 nRight of use asset - 7,838.06 n nOther non-current assets includes: nNon-current tax assets - 701.88 nOther non-current assets - 419.50 n nBorrowings, non-current include: nNon-current borrowings - 68,360.48 nNon-current lease liabilities - 5,916.16 n nBorrowings, current include: nCurrent Borrowings - 20,929.57 nCurrent lease laibilities - 2,286.81 n n



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 01-Jan-2025
Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Carbon 34107840000 62931740000
2 Advanced Materials 9485820000 17557420000
3 Cement 3259710000 6139990000
Total Segment Revenue 46853370000 86629150000
Less: Inter segment revenue 2839540000 2839540000
Revenue from operations 44013830000 81693990000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Carbon 5787620000 9913600000
2 Advanced Materials 552740000 469840000
3 Cement 243530000 290880000
Total Profit before tax 6583890000 10674320000
i. Finance cost 2282450000 2282450000
ii. Other Unallocable Expenditure net off Unallocable income 2265500000 2265500000
Profit before tax 2035940000 1776440000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Carbon 0 0
2 Advanced Materials 0 0
3 Cement 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Carbon 0 0
2 Advanced Materials 0 0
3 Cement 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Other Unallocable Expenditure net off Unallocable Income for Quarter ended Jun 30, 2025 includes nDepreciation and amortisation expense - INR 2,249.33 nInterest income - INR (253.85) nUnallocable (income) expense - INR 270.02 n nOther Unallocable Expenditure net off Unallocable Income for Half year ended Jun 30, 2025 includes nDepreciation and amortisation expense - INR 4,321.95 nInterest income - INR (476.23) nUnallocable (income) expense - INR 526.14 n n nSegmental assets and liabilities: n nThe assests and liabilities of the Group are often deployed interchangeably between segments, therefore it is impractical to allocate these assets and liabilities to each segment. Further, total assets and liabilities balances for each reportable segment is not reviewd by or provided to the Chief Operating Decision Maker (CODM). Hence, the details for segment assets and liabilities have not been disclosed in the above table.



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 01-Jan-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of defined benefit plans, net of tax -7750000 528360000
Total Amount of items that will not be reclassified to profit and loss -7750000 528360000
2 Income tax relating to items that will not be reclassified to profit or loss 1170000 15550000
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation reserve 4370740000 7337990000
2 Exchange difference arising on net investment in foreign operation -1906230000 -2459860000
Total Amount of items that will be reclassified to profit and loss 2464510000 4878130000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 2455590000 5390940000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1776440000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4526020000
Adjustments for decrease (increase) in inventories -3220470000
Adjustments for decrease (increase) in trade receivables, current -2321730000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -2381700000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -3023720000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 4321950000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -1005230000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 429070000
Adjustments for dividend income 0
Adjustments for interest income 476230000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -700000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -2090000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 71590000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -3083240000
Net cash flows from (used in) operations -1306800000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 660610000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -1967410000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 30850000
Purchase of property, plant and equipment 2447360000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 622730000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1234930000
Net cash flows from (used in) investing activities -558850000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 10010060000
Repayments of borrowings 3897520000
Payments of lease liabilities 1020500000
Dividends paid 0
Interest paid 4629750000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 462290000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2063970000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 834270000
Net increase (decrease) in cash and cash equivalents -1229700000
Cash and cash equivalents cash flow statement at beginning of period 13211860000
Cash and cash equivalents cash flow statement at end of period 11982160000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.R. Batliboi & Associates LLP Yes 31-Jul-2027