Integrated Filing — IndAS



General information about company
Scrip Code 500356
NSE Symbol RAMANEWS
MSEI Symbol NOTLISTED
ISIN INE278B01020
Name of company SHREE RAMA NEWSPRINT 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 07-Aug-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 Water Bottling
Start date and time of board meeting 12-Aug-2025   16:30:00
End date and time of board meeting 12-Aug-2025   17:45:00
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



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 91729000
Other income 9713000
Total income 101442000
2 Expenses
(a) Cost of materials consumed 44556000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2812000
(d) Employee benefit expense 3501000
(e) Finance costs 90483000
(f) Depreciation, depletion and amortisation expense 10403000
(f) Other Expenses
1 Other Expenses 30771000 30771000
Total other expenses 30771000
Total expenses 182526000
3 Total profit before exceptional items and tax -81084000
4 Exceptional items 0
5 Total profit before tax -81084000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
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 -81084000
12 Profit (loss) from discontinued operations before tax -21694000
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax -21694000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -102778000
17 Other comprehensive income net of taxes -191000
18 Total Comprehensive Income for the period -102969000
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 1475220000
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 -0.55
Diluted earnings (loss) per share from continuing operations -0.55
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.15
Diluted earnings (loss) per share from discontinued operations -0.15
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.7
Diluted earnings (loss) per share from continuing and discontinued operations -0.7
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) Notes: n n1 The above unaudited financial results for the quarter ended June 30, 2025, were reviewed by Audit Committee and approved by the Board of Directors in their meetings held on August 12, 2025. n n2 These unaudited financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder, other accounting principles generally accepted in India and compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended from time to time. The statutory auditors have expressed an unmodified moderate assurance on these results. n n3 During the financial year 2022-23, the Paper Division of the Company had been classified as a discontinued operation and approval of the shareholders was obtained on 26th September 2023 for disposal of all the assets of Paper Division. The plant and machinery and liabilities related to the Paper Division are presented separately as discontinued operations. For better realisation of the value of the assets, the Company is disposing these assets on a piecemeal basis and remains committed to the disposal of the remaining assets of the paper division. n nConsidering the response during the sale of assets and time being taken, during the quarter ended December 31, 2024, the Company has reassessed the fair valuation of the assets forming part of the discontinued operations as per the requirements of Ind AS 105 - Non-current Assets held for sale and discontinued operations based on the valuer report and accordingly, recognised an further impairment loss of Rs.6,956.48 lakhs. n n n Rs. in Lakhs nParticularstt Quarter ended Year endedt ntt 30.06.2025 31.03.2025 30.06.2024 31.03.2025 ntt Unaudited Audited Unaudited t Audited t t Refer Note 7 nTotal Income t 19.00 250.27 t 16.14 411.91 nTotal Expeneset 235.94 121.30 306.71 8179.21 t nProfit or Loss before tax -216.94 t 128.97 -290.57 -7767.30 nTax expense or benefit - - - - nProfit or Loss after tax -216.94 t 128.97 -290.57 -7767.30t n n4 The Paper division has been identified as Discontinued operations and accordingly, its operations are presented in accordance with Ind AS 105 and related assets and liabilities are shown separately from assets/liabilities pertaining to continuing operations. Since the paper division has been discontinued it is no longer an operating segment and the water bottle division is the only single operating segment as on June 30, 2025, accordingly segment reporting is not applicable in accordance with Ind AS 108. n n5 The Company has incurred a total comprehensive loss of Rs 1029.69 lakhs for the quarter ended June 30, 2025 (Rs 10,627.76 lakhs for the year ended March 31, 2025). As at that date, the Company’s current liabilities (pertaining to continuing operations) exceeded its current assets by Rs 7,620.82 lakhs. These conditions indicate the existence of a material uncertainty that may cast significant doubt on the Company’s ability to continue as a going concern and, therefore, the Company may be unable to realise its assets and discharge its liabilities in the normal course of business. n nDespite the above, the financial results have been prepared on a going-concern basis, based on management’s assessment of the Company’s future operations and plans. The Company believes that management is in the process of disposal of certain non-core assets and exploring funding options to strengthen the working capital position, if required. n nThe management of the Company believes that these plans, once executed, enable the Company to meet its obligations as they fall due and continue its operations for the foreseeable future. Accordingly, the financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or to the amounts and classification of liabilities that may be necessary if the Company is unable to continue as a going concern. n n6. Due to losses of current quarter ended on June 30, 2025, unabsorbed depreciation, and brought forward business losses, the Company has not made any provision for income tax. Further, the Company has not recognized deferred tax assets during the quarter, as there is uncertainty regarding the availability of probable future taxable profits against which such assets can be utilized. n n7. The figures for the quarter ended March 31, 2025 are balancing figures between the audited figures In respect of the full financial year and the published year-to-date figures up to the third quarter of the relevant financial year. n n8. The figures for previous year / period have been regrouped / reclassified wherever necessary. n



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 of defined benefit obligation -45000 -45000
2 Equity Instrument through OCI -146000 -146000
Total Amount of items that will not be reclassified to profit and loss -191000
2 Income tax relating to items that will not be reclassified to profit or loss 0
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 -191000