Integrated Filing — IndAS



General information about company
Scrip Code 505800
NSE Symbol RANEHOLDIN
MSEI Symbol NOTLISTED
ISIN INE384A01010
Name of company RANE HOLDINGS 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 12-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 holds strategic investments in subsidiaries and joint ventures (collectively called the Group), engaged primarily in manufacturing / marketing of components
Start date and time of board meeting 12-Aug-2025   11:30:00
End date and time of board meeting 12-Aug-2025   13:18:00
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 257300000
Other income 18000000
Total income 275300000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 82000000
(e) Finance costs 13500000
(f) Depreciation, depletion and amortisation expense 12000000
(f) Other Expenses
1 Professional charges 37200000 37200000
2 Information systems expenses 24600000 24600000
3 Other expenses 28900000 28900000
Total other expenses 90700000
Total expenses 198200000
3 Total profit before exceptional items and tax 77100000
4 Exceptional items 0
5 Total profit before tax 77100000
6 Tax expense
7 Current tax 9200000
8 Deferred tax -200000
9 Total tax expenses 9000000
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 68100000
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 68100000
17 Other comprehensive income net of taxes 4600000
18 Total Comprehensive Income for the period 72700000
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 142778000
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 4.77
Diluted earnings (loss) per share from continuing operations 4.77
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 4.77
Diluted earnings (loss) per share from continuing and discontinued operations 4.77
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) 1. Exceptional items in the above FS incl the foll: na.RML incurred VRS exp of Rs 101 L for the QTR ended Jun 30 25. nFurther, RML primarily incurred merger related exp, onetime warranty costs & exp towards VRS amounting to Rs 1181 L for QTR ended Mar 31 25 & Rs 1299 L for EOY Mar 31 25. nAlso, RML recognised income on insurance claim towards an overseas customer’s prod liability claim amounting to Rs 425 L & has incd prov towards customer quality claims& merger related exp agg to Rs 406 L for QTR ended June 30 24.ttt nb.During the EOY Mar 31 25, pursuant to a SPA, RHL acqd the bal stake of 51% held by NSK Japan in RNSS & RNSS became a WOS of RHL eff from Sep 19 24. RNSS was thereafter renamed as RSSL. The FS of RSSL have been consl by RHL on a line by line basis eff Sept 19 24. nFurther upon the compln of the appl conds precedent RSSL recvd FnF settl of historical wty & other claims pursuant to the Settl agreement from NSK Japan. Excepl item of Rs 21395 L during the QTR and EOY Mar 31 25 the Company’s gain arising from the aforesaid step acqn & the settl of warranty & other claims. nRSSL incurred an exp of Rs 112 L under the VRS during the QTR ended June 30 25. nDuring the QTR ended June 30 25, the Group recorded excepl inc of Rs 1,757 L primarily arising out of sale of a land parcel & insurance claims related to special warranty obligations.ttt n n2.Pursuant to approval of scheme of amalgamation of REVL & RBL with RML by NCLT RML allotted Equ Share in the Share Exchange Ratio prescribed in the Scheme of Amalgamation to the Company during the QTR ended Jun 30 25.t ntt n3.During the EOY Mar 31 2025, erstwhile REVL has elected to opt for the NTR under the ITA, 1961 with eff from FY 23-24 resulting in an addl tax exp of Rs1420L due to remeasurement of the DTA. tttt n4.RML has entered into an agreement with Canopy Living LLP to sell 3.48 acres of land in Velachery for an agg consdn of Rs 36118 L. Pursuant to this agreement RML has recvd an adv of 10000 L till June 30 25. RML currently owns a total land parcel of 4.50 acres in Velachery & it will retain the balance portion of 1.02 acres for constructing a new office.ttt nt n5.RSSL has been incurring warranty claims w.r.t certain specific lots of products sold to one of its customers. RSSL has determined the provision for warranty amt based on technical estimates. Based on its assessment & pending final outcome of various discussions / initiatives, RSSL believes that the cumulative provision carried by them towards such special warranty obligations as at Jun 30 25, is adequate. n n6.RSSL became a WOS w.e.f Sept 19 24. Pursuant to the requirements of Ind AS 103, the Company has carried out purchase price allocation by determining the FV of net assets acquired during the EOY Mar 31 25. The diff between the FV of net assets acquired over the total purchase consdn paid & FV of existing stake has been recorded in equity.tttt n n7.Since the FS of RSSL has been consolidated on a line by line basis effective Sep 19 24 the prior period fig are not comparable.t ntt n8.The BOD of the Company has approved an inv of Rs 5000 L in RSSL a WOS by subscription to a rights issue.t n9.During the EOY March 31 25 ZLRAI was incorporated as a WOS of our JV/associate entity ZRAI. nttt n10.The BOD of ZRAI at its meeting held on Dec 19 24 approved the draft scheme of arrangement U/S 230 to 232 and other appl provisions of the Companies Act for the demerger transfer & vesting of the Demerged Undertaking comprising of OSD and related investments into ZLRAI Ltd on a going concern basis. The said scheme has been approved by the shareholders and creditors of the respective companies is subject to approval of the Hon NCLT and other approvals as may be required.tttt n n11.The figures for the QTR ended Mar 31 25 as reported in these FS are the balancing fig b/w audited figures i.r.o the full pre FY the published unaudited year to date fig up to the third QTR of the prev FY.



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 Re-measurement gains / (losses) on defined benefit plans, net 200000 200000
2 Net gain / (loss) on fair value through other comprehensive income equity instruments 5200000 5200000
Total Amount of items that will not be reclassified to profit and loss 5400000
2 Income tax relating to items that will not be reclassified to profit or loss 800000
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 4600000