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 01-01-2025
Date of end of financial year 31-12-2025
Date of board meeting when results were approved 06-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-09-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 06-11-2025   17:00:00
End date and time of board meeting 06-11-2025   21:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-01-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 4,47,571.30 12,64,511.20
Other income 3,501.50 8,786.00
Total income 4,51,072.80 12,73,297.20
2 Expenses
(a) Cost of materials consumed 2,42,794.40 7,19,394.50
(b) Purchases of stock-in-trade 1,280.10 3,153.70
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 12,888.70 (4,418.60)
(d) Employee benefit expense 32,587.50 96,933.70
(e) Finance costs 23,728.40 68,988.60
(f) Depreciation, depletion and amortisation expense 23,567.60 66,787.10
(f) Other Expenses
1 (Gain) / Loss on foreign currency transactions and translations, net (969.70) 4,813.90
2 Other expenses 96,302.90 2,80,987.00
Total other expenses 95,333.20 2,85,800.90
Total expenses 4,32,179.90 12,36,639.90
3 Total profit before exceptional items and tax 18,892.90 36,657.30
4 Exceptional items 0.00 0.00
5 Total profit before tax 18,892.90 36,657.30
6 Tax expense
7 Current tax 5,621.70 26,035.50
8 Deferred tax 478.70 1,040.20
9 Total tax expenses 6,100.40 27,075.70
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 12,792.50 9,581.60
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 239.90 239.90
16 Total profit (loss) for period 13,032.40 9,821.50
17 Other comprehensive income net of taxes 10,116.00 64,025.40
18 Total Comprehensive Income for the period 23,148.40 73,846.90
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,600.90 2,901.50
Total profit or loss, attributable to non-controlling interests 2,431.50 6,920.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 21,356.70 60,197.80
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,791.70 13,649.10
21 Details of equity share capital
Paid-up equity share capital 6,726.90 6,726.90
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 3.15 0.86
Diluted earnings (loss) per share from continuing operations 3.15 0.86
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 3.15 0.86
Diluted earnings (loss) per share from continuing and discontinued operations 3.15 0.86
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


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-01-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results 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 (a) Carbon 3,46,659.80 9,75,977.20
2 (b) Advanced Materials 99,773.40 2,75,347.60
3 (c) Cement 27,594.10 88,994.00
Total Segment Revenue 4,74,027.30 13,40,318.80
Less: Inter segment revenue 26,456.00 75,807.60
Revenue from operations 4,47,571.30 12,64,511.20
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Carbon 51,358.90 1,50,494.90
2 (b) Advanced Materials 8,442.70 13,141.10
3 (c) Cement 1,916.10 4,824.90
Total Profit before tax 61,717.70 1,68,460.90
i. Finance cost 23,728.40 68,988.60
ii. Other Unallocable Expenditure net off Unallocable income 18,856.50 62,575.10
Profit before tax 19,132.80 36,897.20
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Carbon 0.00 0.00
2 (b) Advanced Materials 0.00 0.00
3 (c) Cement 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 (a) Carbon 0.00 0.00
2 (b) Advanced Materials 0.00 0.00
3 (c) Cement 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Segment results: Other unallocable expenditure net off unallocable income includes Q3 2025 Depreciation and amortisation expense - INR 2,356.76 Interest income - INR (279.76) Unallocable (income) / expense - INR (167.36) Share of profit of associate (net of income tax) - INR (23.99) YTD Sep 2025 Depreciation and amortisation expense - INR 6,678.71 Interest income - INR (755.99) Unallocable (income) / expense - INR 358.78 Share of profit of associate (net of income tax) - INR (23.99) Segmental assets and liabilities: The assets 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 reviewed 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

Amount in (Lakhs)

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 01-07-2025 01-01-2025
B Date of end of reporting period 30-09-2025 30-09-2025
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 329.90 5,613.50
Total Amount of items that will not be reclassified to profit and loss 329.90 5,613.50
2 Income tax relating to items that will not be reclassified to profit or loss 11.10 166.60
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation reserve 10,252.00 83,631.90
2 Exchange difference arising on net investment in foreign operation (454.80) (25,053.40)
Total Amount of items that will be reclassified to profit and loss 9,797.20 58,578.50
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 10,116.00 64,025.40





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 31-07-2027