Integrated Filing — IndAS



General information about company

Scrip Code 530919
NSE Symbol REMSONSIND
MSEI Symbol NOTLISTED
ISIN INE474C01023
Name of company REMSONS INDUSTRIES 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 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-11-2025
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 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 Single segment
Description of single segment Single segment
Start date and time of board meeting 14-11-2025   11:00:00
End date and time of board meeting 14-11-2025   12:35:00
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 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 Consolidated Consolidated
1 Income
Revenue from operations 11,558.50 21,521.56
Other income 86.83 204.42
Total income 11,645.33 21,725.98
2 Expenses
(a) Cost of materials consumed 5,997.00 10,880.60
(b) Purchases of stock-in-trade 156.58 271.25
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (123.35) (87.77)
(d) Employee benefit expense 2,492.72 4,921.67
(e) Finance costs 211.87 416.03
(f) Depreciation, depletion and amortisation expense 388.95 754.99
(f) Other Expenses
1 Other Expenses 1,703.50 3,144.47
Total other expenses 1,703.50 3,144.47
Total expenses 10,827.27 20,301.24
3 Total profit before exceptional items and tax 818.06 1,424.74
4 Exceptional items 0.00 0.00
5 Total profit before tax 818.06 1,424.74
6 Tax expense
7 Current tax 199.49 337.84
8 Deferred tax (20.82) (32.35)
9 Total tax expenses 178.67 305.49
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 639.39 1,119.25
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 (233.13) (349.10)
16 Total profit (loss) for period 406.26 770.15
17 Other comprehensive income net of taxes 60.17 319.26
18 Total Comprehensive Income for the period 466.43 1,089.41
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.32) (0.51)
21 Details of equity share capital
Paid-up equity share capital 697.58 697.58
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 1.16 2.21
Diluted earnings (loss) per share from continuing operations 1.16 2.21
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 1.16 2.21
Diluted earnings (loss) per share from continuing and discontinued operations 1.16 2.21
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 Group operates in single primary segment only, i.e. Automotive Components parts. 2. The above consolidated results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meetings held on 14th November 2025 as per Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. These consolidated financial results have been prepared in accordance with the recognition and measurement principles under Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. 4. The Group has sold residential property situated at Gurgaon and the Gain realised from the sale have been classified as exceptional item in the previous year. 5. The Board meeting held on 9th April, 2025 announced the following; a. Acquisition of 51.01% stake in Astro Motors Private Limited (‘Astro’) by subscribing for 62,500 new Equity Shares of Rs. 10/- each aggregating to Rs. 10.00 Crore to be issued and allotted on preferential basis and b. Acquired 26,400 Equity Shares of Rs. 10/- each from the existing promoters of the Company, consideration to be paid by issue and allotment of 3,19,994 new Equity Shares of Rs. 2/- each of the Company to be issued on preferential basis at a price of Rs. 132/- (Rupees One Hundred Thirty-Two only) per share. Post-acquisition the Astro Motors Private Limited became subsidiary of the Company c. The Company meeting held on 4th August, 2025 cancel the acquisition of 26,400 Equity Shares of Rs. 10/- each from the existing promoters of the Company in consideration to be paid by issue and allotment of 3,19,994 new Equity Shares of Rs. 2/- each, the Astro remain ‘Associate’ (holding 35.86% equity shares) of the Company instead of becoming subsidiary. Accordingly, the accounting impact has been given in the consolidated financial results. 6. The group has formed the subsidiary company viz. Remsons Edge Technologies Private Limited having Corporate Identity Number (CIN): U30201MH2025PTC449363 on 28th May, 2025, with a capital ratio of 51:49 respectively, with the Registrar of Companies, Mumbai. The Company has subscribed 76,500 Equity Shares of Rs. 10/- each of Remsons Edge Technologies Private Limited on 21st July, 2025 as per Capital Ratio of 51:49. 7. Figures for the corresonding periods in the previous year`s/ periods` have been regrouped/ rearranged/reclassified wherever necessary to make them comparable with the figures for the current period



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 7,758.71
Capital work-in-progress 1,052.73
Investment property 1,790.31
Goodwill 1,438.57
Other intangible assets 1,258.59
Intangible assets under development 1.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 903.04
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 413.91
Total non-current financial assets 1,316.95
Deferred tax assets (net) 0.00
Other non-current assets 195.71
Total non-current assets 14,812.57
2 Current assets
Inventories 7,573.72
Current financial asset
Current investments 0.00
Trade receivables, current 8,422.29
Cash and cash equivalents 2,869.71
Bank balance other than cash and cash equivalents 477.49
Loans, current 0.00
Other current financial assets 219.50
Total current financial assets 11,988.99
Current tax assets (net) 67.29
Other current assets 904.56
Total current assets 20,534.56
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 35,347.13
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 697.58
Other equity 12,861.09
Total equity attributable to owners of parent 13,558.67
Non controlling interest 913.68
Total equity 14,472.35
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 4,572.03
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 0.00
Total non-current financial liabilities 4,572.03
Provisions, non-current 56.37
Deferred tax liabilities (net) 734.65
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 5,363.05
Current liabilities
Current financial liabilities
Borrowings, current 5,819.71
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 559.35
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,127.31
Total Trade payable 6,686.66
Other current financial liabilities 202.88
Total current financial liabilities 12,709.25
Other current liabilities 2,607.20
Provisions, current 60.89
Current tax liabilities (Net) 134.39
Deferred government grants, Current 0.00
Total current liabilities 15,511.73
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 20,874.78
Total equity and liabilites 35,347.13
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 Consolidated Consolidated
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Item that will not be reclassified to profit and loss 19.49 8.96
Total Amount of items that will not be reclassified to profit and loss 19.49 8.96
2 Income tax relating to items that will not be reclassified to profit or loss 5.19 2.54
3 Amount of items that will be reclassified to profit and loss
1 Item that will reclassified to profit and loss 45.55 308.90
Total Amount of items that will be reclassified to profit and loss 45.55 308.90
4 Income tax relating to items that will be reclassified to profit or loss (0.32) (3.94)
5 Total Other comprehensive income 60.17 319.26



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,424.74
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (152.63)
Adjustments for decrease (increase) in trade receivables, current (773.36)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 501.60
Adjustments for decrease (increase) in other non-current assets (23.66)
Adjustments for other financial assets, non-current (68.39)
Adjustments for other financial assets, current 34.18
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,417.32
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 142.34
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 754.99
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (36.89)
Adjustments for provisions, non-current 15.32
Adjustments for other financial liabilities, current 79.06
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (55.99)
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 109.66
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 443.55
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 2,167.78
Net cash flows from (used in) operations 3,592.52
Dividends received 0.00
Interest paid (416.03)
Interest received (35.57)
Income taxes paid (refund) 350.55
Other inflows (outflows) of cash (3.78)
Net cash flows from (used in) operating activities 3,618.65
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 891.19
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 1,645.78
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 104.64
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 428.16
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 35.57
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (2,177.88)
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 0.00
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 1,652.88
Repayments of borrowings 0.00
Payments of lease liabilities 235.77
Dividends paid 686.30
Interest paid 390.39
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 340.42
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,781.19
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 1,781.19
Cash and cash equivalents cash flow statement at beginning of period 1,088.53
Cash and cash equivalents cash flow statement at end of period 2,869.72