Integrated Filing — IndAS



General information about company

Scrip Code 532923
NSE Symbol RGL
MSEI Symbol NOTLISTED
ISIN INE722H01024
Name of company Renaissance Global 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 Jewellery manufacturing
Start date and time of board meeting 12-Aug-2025   16:00:00
End date and time of board meeting 12-Aug-2025   18:30:00
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? Yes
No. of times funds raised during the quarter 1
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 2782267000
Other income 18400000
Total income 2800667000
2 Expenses
(a) Cost of materials consumed 1733516000
(b) Purchases of stock-in-trade 409926000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -26563000
(d) Employee benefit expense 116675000
(e) Finance costs 71047000
(f) Depreciation, depletion and amortisation expense 31355000
(f) Other Expenses
1 Foreign Exchange (Gain) /Loss (net) 11564000 11564000
2 Other Expenditure 404435000 404435000
Total other expenses 415999000
Total expenses 2751955000
3 Total profit before exceptional items and tax 48712000
4 Exceptional items -119740000
5 Total profit before tax -71028000
6 Tax expense
7 Current tax 0
8 Deferred tax -12017000
9 Total tax expenses -12017000
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 -59011000
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 -59011000
17 Other comprehensive income net of taxes 41097000
18 Total Comprehensive Income for the period -17914000
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 214576000
Face value of equity share capital 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 -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
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.55
Diluted earnings (loss) per share from continuing and discontinued operations -0.55
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: n1.tThe above unaudited standalone financial results have been prepared in accordance with Applicable Indian Accounting Standard as prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. n n2.tThe limited review as required under regulation 33 of Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulations, 2015 has been carried out by the statutory auditor of the Company n n3.tThe above unaudited standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 12, 2025. n n4.tDuring the quarter under review, the Company has closed its manufacturing unit at the Bhavnagar, Gujarat w.e.f. April 15, 2025 for rebalancing and restructuring the Company’s manufacturing capacities. The restructuring cost pertaining to the Bhavnagar unit amounting to Rs. 1197.45 Lakhs has been disclosed as an exceptional item. nDuring the quarter and year ended March 31, 2025, the Company has made provision for diminution in the value of Investment in Compulsory Fully Convertible Debentures (CCD) made in Verigold Jewellery India Pvt Ltd amounting to Rs. 1,000/- Lakhs, which has been disclosed as an exceptional item. n n5.tThe Company is engaged primarily in the business of 'Jewellery' and hence there is no separate reportable segment within the criteria defined under Indian Accounting Standard (Ind AS) -108 'Operating Segments'. n n6.tThe Standalone figures for the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of full financial year 2024-25 and published year to date figures up to third quarter of 2024-25. n n7.tThe figures for the previous quarters / year have been re-group/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 Re-measurement gains (losses) on defined benefit plans 0 0
2 Equity instrument through OCI 19651000 19651000
3 Mutual fund equity instrument through OCI 286000 286000
4 Income tax effect on above -4819000 -4819000
Total Amount of items that will not be reclassified to profit and loss 15118000
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
1 Fair Value Changes on derivatives designated on cash flow hedges 34716000 34716000
2 Mutual fund debts instruments yhrough OCI 0 0
3 Income tax efforts on above -8737000 -8737000
Total Amount of items that will be reclassified to profit and loss 25979000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 41097000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 20-Dec-2024
Amount Raised 1634931000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL RATINGS LIMITED
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review No. The Audit Committee has noted there was no deviation variation in the utilization of funds raised through Preferential Issue of Shares
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To invest in business growth opportunities of the Company i.e. Acquisitions/Joint Ventures (JVs) directly or through a subsidiary, Funding of Capital Expenditure (Capex) for purchase of plant and machinery, equipment’s, manufacturing units, building, land, premises etc. and Refurbishment and Renovation of Company Assets. NA 250000000 266335000 266335000 0
2 To invest in following subsidiaries of the Company: Verigold Jewellery FZCO, Renaissance Jewelry New York Inc., RD2C Ventures Inc., Renaissance FMI Inc. NA 900000000 883665000 883665000 0
3 und Raising Expenses such as professional fees payable to Advisors/ Merchant Bankers, Credit Rating Agency and other intermediaries. NA 150000000 0 150000000 0
4 Meet general corporate purposes of the Company and /or its subsidiaries NA 334931000 0 334931000 0


Signatory Details

Name of signatory VISHAL DHOKAR
Designation of person Company Secretary and Compliance Officer
Place MUMBAI
Date 12-Aug-2025