Integrated Filing — IndAS
General information about company
| Scrip Code |
500330 |
| NSE Symbol |
RAYMOND |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE301A01014 |
| Name of company |
Raymond 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 |
27-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
19-01-2026 |
| 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 |
27-01-2026 11:30:00 |
| End date and time of board meeting |
27-01-2026 12:20:00 |
| 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 |
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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
55,721.00 |
1,60,919.00 |
|
Other income |
2,305.00 |
9,010.00 |
|
Total income |
58,026.00 |
1,69,929.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
18,647.00 |
54,576.00 |
| (b) |
Purchases of stock-in-trade |
778.00 |
3,090.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(147.00) |
(2,253.00) |
| (d) |
Employee benefit expense |
10,712.00 |
30,972.00 |
| (e) |
Finance costs |
2,059.00 |
6,064.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
3,816.00 |
11,510.00 |
| (f) |
Other Expenses |
| 1 |
Manufacturing and operating |
12,990.00 |
38,310.00 |
| 2 |
Others |
6,747.00 |
20,277.00 |
|
Total other expenses |
19,737.00 |
58,587.00 |
|
Total expenses |
55,602.00 |
1,62,546.00 |
| 3 |
Total profit before exceptional items and tax |
2,424.00 |
7,383.00 |
| 4 |
Exceptional items |
(1,399.00) |
(18,139.00) |
| 5 |
Total profit before tax |
1,025.00 |
(10,756.00) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(375.00) |
1,427.00 |
| 8 |
Deferred tax |
677.00 |
(16,583.00) |
| 9 |
Total tax expenses |
302.00 |
(15,156.00) |
| 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 |
723.00 |
4,400.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
5,37,386.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
6,633.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
5,30,753.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
(13.00) |
(239.00) |
| 16 |
Total profit (loss) for period |
710.00 |
5,34,914.00 |
| 17 |
Other comprehensive income net of taxes |
(10,934.00) |
54,112.00 |
| 18 |
Total Comprehensive Income for the period |
(10,224.00) |
5,89,026.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
358.00 |
5,34,014.00 |
|
Total profit or loss, attributable to non-controlling interests |
353.00 |
900.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(10,623.00) |
5,88,080.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
400.00 |
946.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
6,655.00 |
6,655.00 |
|
Face value of equity share capital |
10 |
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 |
0.54 |
4.9 |
|
Diluted earnings (loss) per share from continuing operations |
0.54 |
4.9 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
797.51 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
797.51 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
0.54 |
802.41 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.54 |
802.41 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting
period |
31-12-2025 |
31-12-2025 |
| 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 |
Precision technology and auto component |
41,727.00 |
1,22,477.00 |
| 2 |
Aerospace and defence |
10,455.00 |
27,297.00 |
| 3 |
Others |
3,538.00 |
11,156.00 |
| 4 |
Inter segment |
0.00 |
0.00 |
|
Total Segment Revenue |
55,720.00 |
1,60,930.00 |
|
Less: Inter segment revenue |
0.00 |
11.00 |
|
Revenue from operations |
55,720.00 |
1,60,919.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Precision technology and auto component |
3,764.00 |
9,744.00 |
| 2 |
Aerospace and defence |
943.00 |
2,781.00 |
| 3 |
Others |
(36.00) |
(356.00) |
| 4 |
Inter segment |
0.00 |
0.00 |
|
Total Profit before tax |
4,671.00 |
12,169.00 |
|
i. Finance cost |
1,917.00 |
5,631.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
330.00 |
(845.00) |
|
Profit before tax |
2,424.00 |
7,383.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Precision technology and auto component |
1,45,563.00 |
1,45,563.00 |
| 2 |
Aerospace and defence |
79,288.00 |
79,288.00 |
| 3 |
Others |
10,332.00 |
10,332.00 |
| 4 |
Inter segment |
(583.00) |
(583.00) |
|
Total Segment Asset |
2,34,600.00 |
2,34,600.00 |
|
Un-allocable Assets |
2,59,460.00 |
2,59,460.00 |
|
Net Segment Asset |
4,94,060.00 |
4,94,060.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Precision technology and auto component |
41,469.00 |
41,469.00 |
| 2 |
Aerospace and defence |
11,173.00 |
11,173.00 |
| 3 |
Others |
4,464.00 |
4,464.00 |
| 4 |
Inter segment |
(583.00) |
(583.00) |
|
Total Segment Liabilities |
56,523.00 |
56,523.00 |
|
Un-allocable Liabilities |
96,892.00 |
96,892.00 |
|
Net Segment Liabilities |
1,53,415.00 |
1,53,415.00 |
|
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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| 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 plan - gain/ (loss) |
224.00 |
315.00 |
| 2 |
Fair value changes on equity instruments through OCI - (loss)/ gain |
(4,364.00) |
(4,408.00) |
| 3 |
Share of OCI in associates and joint ventures (net of tax) |
(7,363.00) |
57,629.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(11,503.00) |
53,536.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(562.00) |
(560.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Share of OCI in associates and joint ventures (net of tax) |
7.00 |
16.00 |
|
Total Amount of items that will be reclassified to profit and loss |
7.00 |
16.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(10,934.00) |
54,112.00 |