Integrated Filing — IndAS

General information about company

Scrip Code	544485
NSE Symbol	REGAAL
MSEI Symbol	NOTLISTED
ISIN	INE0MHO01029
Name of company	REGAAL RESOURCES LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-11-2025
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Second 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	Unaudited
Segment Reporting	Single segment
Description of single segment	Manufacturing of Maize Starch and its Derivatives
Start date and time of board meeting	12-11-2025 15:30:00
End date and time of board meeting	12-11-2025 17:30:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(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	NA
(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.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(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?	Yes
Latest Date on which RPT policy is updated	23-05-2023
Indicate Company website link for updated RPT policy of the Company	https://regaalresources.com/policy/Related%20Party%20Transaction%20Policy.pdf
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

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	01-04-2025
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	Standalone	Standalone
1	Income
	Revenue from operations	32,002.30	56,659.20
	Other income	25.40	51.10
	Total income	32,027.70	56,710.30
2	Expenses
(a)	Cost of materials consumed	12,886.20	26,289.00
(b)	Purchases of stock-in-trade	10,757.80	14,992.90
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	504.40	1,342.90
(d)	Employee benefit expense	736.70	1,470.50
(e)	Finance costs	898.90	1,770.80
(f)	Depreciation, depletion and amortisation expense	398.20	792.40
(f)	Other Expenses
1	Other Expenses	3,613.60	6,613.70
	Total other expenses	3,613.60	6,613.70
	Total expenses	29,795.80	53,272.20
3	Total profit before exceptional items and tax	2,231.90	3,438.10
4	Exceptional items	0.00	0.00
5	Total profit before tax	2,231.90	3,438.10
6	Tax expense
7	Current tax	465.30	630.60
8	Deferred tax	95.40	229.60
9	Total tax expenses	560.70	860.20
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	1,671.20	2,577.90
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	0.00	0.00
16	Total profit (loss) for period	1,671.20	2,577.90
17	Other comprehensive income net of taxes	12.80	12.70
18	Total Comprehensive Income for the period	1,684.00	2,590.60
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	5,136.20	5,136.20
	Face value of equity share capital	5	5
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	1.86	2.96
	Diluted earnings (loss) per share from continuing operations	1.84	2.93
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	1.86	2.96
	Diluted earnings (loss) per share from continuing and discontinued operations	1.84	2.93
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. The above unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations, including relevant circulars issued by the SEBI from time to time. 2. The company is primarily engaged in the business of manufacturing of ‘Maize starch and its derivatives' and trading of maize. There are no separate reporting segment under IND AS 108 “Operating Segments” notified under the companies (Indian Accounting Standard) Rules, 2015, as amended. 3. During the Quarter ended September 30, 2025, the Company has completed its Initial Public Offer (IPO) of 29,999,520 equity shares of face value Rs. 5 each at an issue price of Rs.102 per share (including a share premium of Rs. 97 per share). Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and Bombay Stock Exchange Limited (BSE) on August 20, 2025. The issue comprised of a fresh issue of 20,587,520 equity shares aggregating to Rs.2,099.93 millions and offer for sale of 9,412,000 equity shares by selling shareholders aggregating to Rs.960.02 millions. The total IPO expenses of Rs. 333.00 millions (net of taxes) have been proportionately allocated between the selling shareholders and the Company in the proportion of equity shares sold by the selling shareholders and issued by the Company. The utilization of IPO proceeds (net of IPO expenses) is summarized below : Objectives as per Prospectus Amount to be utilised as per the prospectus Utilised Amount upto September 30, 2025 Unutilised amount upto September 30, 2025* Repayment and / or pre-payment, in full or in part, of our certain outstanding borrowings availed by our Company 1,590.00 1,581.08 8.92 General Corporate Purposes 281.40 248.30 33.10 Total Proceeds 1,871.40 1,829.38 42.02 *Net proceeds which were unutilised as at September 30, 2025 are temporarily kept in a designated special current bank account of the Company. 4. The paid-up equity share capital and basic/diluted earnings per share have been adjusted and presented to reflect the effects of the share sub-division (face value revised from Rs 10 to Rs.5) and the bonus issue undertaken during the financial year ended 31 March 2025 (i.e., subsequent to September 30, 2024), in accordance with Ind AS 33 -Earnings per Share. 5. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on November 12, 2025. Limited review of the above unaudited financial results has been carried out by the Statutory Auditors, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 6. The figures for the quarter and half year ended September 30, 2024 have been prepared by the management and approved by the Board of Directors of the Company, but have not been subjected to review by the statutory auditors since the requirement of submission of quarterly reviewed financial results is applicable on listing of equity shares of the Company, which was from quarter ended June 30, 2025. However, the management has exercised necessary care and diligence to ensure that the financial results for such period are fairly stated. 7. Statement of Assets & Liabilities and Cash Flow Statement are annexed herewith.

Textual Information(1)

1. The above unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations, including relevant circulars issued by the SEBI from time to time. 2. The company is primarily engaged in the business of manufacturing of ‘Maize starch and its derivatives' and trading of maize. There are no separate reporting segment under IND AS 108 “Operating Segments” notified under the companies (Indian Accounting Standard) Rules, 2015, as amended. 3. During the Quarter ended September 30, 2025, the Company has completed its Initial Public Offer (IPO) of 29,999,520 equity shares of face value Rs. 5 each at an issue price of Rs.102 per share (including a share premium of Rs. 97 per share). Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and Bombay Stock Exchange Limited (BSE) on August 20, 2025. The issue comprised of a fresh issue of 20,587,520 equity shares aggregating to Rs.2,099.93 millions and offer for sale of 9,412,000 equity shares by selling shareholders aggregating to Rs.960.02 millions. The total IPO expenses of Rs. 333.00 millions (net of taxes) have been proportionately allocated between the selling shareholders and the Company in the proportion of equity shares sold by the selling shareholders and issued by the Company. The utilization of IPO proceeds (net of IPO expenses) is summarized below : Objectives as per Prospectus Amount to be utilised as per the prospectus Utilised Amount upto September 30, 2025 Unutilised amount upto September 30, 2025* Repayment and / or pre-payment, in full or in part, of our certain outstanding borrowings availed by our Company 1,590.00 1,581.08 8.92 General Corporate Purposes 281.40 248.30 33.10 Total Proceeds 1,871.40 1,829.38 42.02 *Net proceeds which were unutilised as at September 30, 2025 are temporarily kept in a designated special current bank account of the Company. 4. The paid-up equity share capital and basic/diluted earnings per share have been adjusted and presented to reflect the effects of the share sub-division (face value revised from Rs 10 to Rs.5) and the bonus issue undertaken during the financial year ended 31 March 2025 (i.e., subsequent to September 30, 2024), in accordance with Ind AS 33 -Earnings per Share. 5. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on November 12, 2025. Limited review of the above unaudited financial results has been carried out by the Statutory Auditors, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 6. The figures for the quarter and half year ended September 30, 2024 have been prepared by the management and approved by the Board of Directors of the Company, but have not been subjected to review by the statutory auditors since the requirement of submission of quarterly reviewed financial results is applicable on listing of equity shares of the Company, which was from quarter ended June 30, 2025. However, the management has exercised necessary care and diligence to ensure that the financial results for such period are fairly stated. 7. Statement of Assets & Liabilities and Cash Flow Statement are annexed herewith.

Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	36,775.20
	Capital work-in-progress	24,728.30
	Investment property	0.00
	Goodwill	0.00
	Other intangible assets	5.90
	Intangible assets under development	0.00
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	0.00
	Non-current financial assets
	Non-current investments	118.50
	Trade receivables, non-current	0.00
	Loans, non-current	0.00
	Other non-current financial assets	244.00
	Total non-current financial assets	362.50
	Deferred tax assets (net)	0.00
	Other non-current assets	4,468.70
	Total non-current assets	66,340.60
2	Current assets
	Inventories	10,660.30
	Current financial asset
	Current investments	0.00
	Trade receivables, current	18,813.30
	Cash and cash equivalents	1,995.10
	Bank balance other than cash and cash equivalents	132.30
	Loans, current	0.00
	Other current financial assets	1,599.90
	Total current financial assets	22,540.60
	Current tax assets (net)	31.70
	Other current assets	12,522.30
	Total current assets	45,754.90
3	Non-current assets classified as held for sale	0.00
4	Regulatory deferral account debit balances and related deferred tax Assets	0.00
	Total assets	1,12,095.50
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	5,136.20
	Other equity	40,672.50
	Total equity attributable to owners of parent	45,808.70
	Non controlling interest
	Total equity	45,808.70
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	31,316.90
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0.00
	Total Trade payable	0.00
	Other non-current financial liabilities	417.30
	Total non-current financial liabilities	31,734.20
	Provisions, non-current	298.00
	Deferred tax liabilities (net)	2,059.50
	Deferred government grants, Non-current	0.00
	Other non-current liabilities	0.00
	Total non-current liabilities	34,091.70
	Current liabilities
	Current financial liabilities
	Borrowings, current	18,012.20
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	377.80
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	8,001.40
	Total Trade payable	8,379.20
	Other current financial liabilities	5,136.50
	Total current financial liabilities	31,527.90
	Other current liabilities	281.30
	Provisions, current	7.90
	Current tax liabilities (Net)	378.00
	Deferred government grants, Current	0.00
	Total current liabilities	32,195.10
3	Liabilities directly associated with assets in disposal group classified as held for sale	0.00
4	Regulatory deferral account credit balances and related deferred tax liability	0.00
	Total liabilities	66,286.80
	Total equity and liabilites	1,12,095.50
	Disclosure of notes on assets and liabilities

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	01-04-2025
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		Standalone	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

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	01-04-2025
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of the defined Benefit Plan	1710000	1700000
	Total Amount of items that will not be reclassified to profit and loss	17.10	17.00
2	Income tax relating to items that will not be reclassified to profit or loss	4.30	4.30
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	0.00	0.00
5	Total Other comprehensive income	12.80	12.70

Cash flow statement, indirect

Amount in (Lakhs)

Particulars			Year ended (dd-mm-yyyy)
A	Date of start of reporting period		01-04-2025
B	Date of end of reporting period		30-09-2025
C	Whether results are audited or unaudited		Unaudited
D	Nature of report standalone or consolidated		Standalone
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax		3,438.10
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs		1,770.80
	Adjustments for decrease (increase) in inventories		1,174.20
	Adjustments for decrease (increase) in trade receivables, current		(5,114.00)
	Adjustments for decrease (increase) in trade receivables, non-current		0.00
	Adjustments for decrease (increase) in other current assets		(7,447.20)
	Adjustments for decrease (increase) in other non-current assets		0.00
	Adjustments for other financial assets, non-current		0.00
	Adjustments for other financial assets, current		0.00
	Adjustments for other bank balances		0.00
	Adjustments for increase (decrease) in trade payables, current		3,579.90
	Adjustments for increase (decrease) in trade payables, non-current		0.00
	Adjustments for increase (decrease) in other current liabilities		268.00
	Adjustments for increase (decrease) in other non-current liabilities		0.00
	Adjustments for depreciation and amortisation expense		792.30
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss		6.10
	Adjustments for provisions, current		0.00
	Adjustments for provisions, non-current		0.00
	Adjustments for other financial liabilities, current		0.00
	Adjustments for other financial liabilities, non-current		0.00
	Adjustments for unrealised foreign exchange losses gains		(18.20)
	Adjustments for dividend income		0.00
	Adjustments for interest income		0.00
	Adjustments for share-based payments		157.70
	Adjustments for fair value losses (gains)		(6.20)
	Adjustments for undistributed profits of associates		0.00
	Other adjustments for which cash effects are investing or financing cash flow		(4.40)
	Other adjustments to reconcile profit (loss)		(1.40)
	Other adjustments for non-cash items		0.00
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships		0.00
	Total adjustments for reconcile profit (loss)		(4,842.40)
	Net cash flows from (used in) operations		(1,404.30)
	Dividends received		0.00
	Interest paid		0.00
	Interest received		(17.60)
	Income taxes paid (refund)		416.40
	Other inflows (outflows) of cash		(0.10)
	Net cash flows from (used in) operating activities		(1,838.40)
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses		0.00
	Cash flows used in obtaining control of subsidiaries or other businesses		0.00
	Other cash receipts from sales of equity or debt instruments of other entities		0.00
	Other cash payments to acquire equity or debt instruments of other entities		0.00
	Other cash receipts from sales of interests in joint ventures		0.00
	Other cash payments to acquire interests in joint ventures		0.00
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships		0.00
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships		0.00
	Proceeds from sales of property, plant and equipment		18.20
	Purchase of property, plant and equipment		17,159.50
	Proceeds from sales of investment property		0.00
	Purchase of investment property		0.00
	Proceeds from sales of intangible assets		0.00
	Purchase of intangible assets		0.00
	Proceeds from sales of intangible assets under development		0.00
	Purchase of intangible assets under development		0.00
	Proceeds from sales of goodwill		0.00
	Purchase of goodwill		0.00
	Proceeds from biological assets other than bearer plants		0.00
	Purchase of biological assets other than bearer plants		0.00
	Proceeds from government grants		0.00
	Proceeds from sales of other long-term assets		0.00
	Purchase of other long-term assets		0.00
	Cash advances and loans made to other parties		0.00
	Cash receipts from repayment of advances and loans made to other parties		0.00
	Cash payments for future contracts, forward contracts, option contracts and swap contracts		0.00
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts		0.00
	Dividends received		0.00
	Interest received		17.60
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		(43.00)
	Net cash flows from (used in) investing activities	(17,166.70)
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries		0.00
	Payments from changes in ownership interests in subsidiaries		0.00
	Proceeds from issuing shares		20,999.30
	Proceeds from issuing other equity instruments		0.00
	Payments to acquire or redeem entity's shares		0.00
	Payments of other equity instruments		0.00
	Proceeds from exercise of stock options		0.00
	Proceeds from issuing debentures notes bonds etc		0.00
	Proceeds from borrowings		17,449.50
	Repayments of borrowings		18,825.20
	Payments of lease liabilities		20.50
	Dividends paid		0.00
	Interest paid		1,762.40
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		(2,130.00)
	Net cash flows from (used in) financing activities		15,710.70
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes		(3,294.40)
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents		0.00
	Net increase (decrease) in cash and cash equivalents		(3,294.40)
	Cash and cash equivalents cash flow statement at beginning of period		5,289.50
	Cash and cash equivalents cash flow statement at end of period		1,995.10

Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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

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

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

Amount in (Lakhs)

Mode of Fund Raising	Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds	20-08-2025
Amount Raised	20,999.30
Report filed for Quarter ended	30-09-2025
Monitoring Agency	Applicable
Monitoring Agency Name, if applicable	CARE 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	NA
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	Repayment and/or prepayment, in full or part, of certain borrowings availed by the company	NA	15,900.00	0.00	15,810.00	0.00
2	General Corporate Purpose	NA	2,814.00	0.00	2,483.00	0.00
3	IPO issue related expense	NA	2,285.00	0.00	2,130.00	0.00

Signatory Details

Name of signatory	Saikat Chatterjee
Designation of person	Chief Financial Officer
Place	Kolkata
Date	12-11-2025

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Notes
Sr No.													Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
	Details of the party (listed entity/subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction	In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments		Details of the loans, inter-corporate deposits, advances or investments	Notes
1	Regaal Resources Limited	Sriyash Infrastructure LLP	LLP in which Managing Director is a Designated Partner	Any other transaction	Rent Paid	110.00	NA	51.00	0.00	0.00
2	Regaal Resources Limited	Anil Kishorepuria	Managing Director	Remuneration		300.00	NA	150.00	0.00	0.00
3	Regaal Resources Limited	Karan Kishorepuria	Whole Time Director	Remuneration		48.00	NA	24.00	0.00	0.00
4	Regaal Resources Limited	Shruti Kishorepuria	Relative of Managing Director	Remuneration		76.30	NA	38.20	0.00	0.00
5	Regaal Resources Limited	Saikat Chatterjee	Chief Financial Officer	Remuneration		45.20	NA	22.60	0.00	0.00
6	Regaal Resources Limited	Tinku Kumar Gupta	Company Secretary & Compliance Officer	Remuneration		10.50	NA	5.30	0.00	0.00
7	Regaal Resources Limited	Krishnav Kishorepuria	Relative of Managing Director	Any other transaction	Sponsership Fees for Higher Education	0.00	NA	62.50	0.00	0.00
8	Regaal Resources Limited	Dinabandhu Mohapatra	Independent Director	Any other transaction	Sitting Fees	10.20	NA	10.20	0.00	0.00
9	Regaal Resources Limited	Sheetal Jhunjhunwala	Independent Director	Any other transaction	Sitting Fees	10.20	NA	10.20	0.00	0.00
10	Regaal Resources Limited	Rajesh Raghunath Pednekar	Independent Director	Any other transaction	Sitting Fees	5.40	NA	5.40	0.00	0.00
Total value of transaction during the reporting period										379.40