Integrated Filing — IndAS
General information about company
| Scrip Code |
544240 |
| NSE Symbol |
RAYMONDLSL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE02ID01020 |
| Name of company |
Raymond Lifestyle 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 09:00:00 |
| End date and time of board meeting |
27-01-2026 11:30:00 |
| 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 |
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 |
1,84,872.00 |
5,11,155.00 |
|
Other income |
3,409.00 |
11,164.00 |
|
Total income |
1,88,281.00 |
5,22,319.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
37,313.00 |
93,981.00 |
| (b) |
Purchases of stock-in-trade |
41,994.00 |
1,44,775.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
3,813.00 |
(7,515.00) |
| (d) |
Employee benefit expense |
23,873.00 |
70,876.00 |
| (e) |
Finance costs |
6,034.00 |
17,776.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
9,234.00 |
27,260.00 |
| (f) |
Other Expenses |
| 1 |
Manufacturing and operating expenses |
18,753.00 |
55,130.00 |
| 2 |
Other expenses |
35,432.00 |
99,917.00 |
|
Total other expenses |
54,185.00 |
1,55,047.00 |
|
Total expenses |
1,76,446.00 |
5,02,200.00 |
| 3 |
Total profit before exceptional items and tax |
11,835.00 |
20,119.00 |
| 4 |
Exceptional items |
(5,682.00) |
(6,150.00) |
| 5 |
Total profit before tax |
6,153.00 |
13,969.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
496.00 |
1,191.00 |
| 8 |
Deferred tax |
1,371.00 |
2,955.00 |
| 9 |
Total tax expenses |
1,867.00 |
4,146.00 |
| 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 |
4,286.00 |
9,823.00 |
| 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 |
4,286.00 |
9,823.00 |
| 17 |
Other comprehensive income net of taxes |
405.00 |
956.00 |
| 18 |
Total Comprehensive Income for the period |
4,691.00 |
10,779.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
4,286.00 |
9,823.00 |
|
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 |
4,691.00 |
10,779.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,218.00 |
1,218.00 |
|
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 |
7.04 |
16.12 |
|
Diluted earnings (loss) per share from continuing operations |
7.04 |
16.12 |
| 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 |
7.04 |
16.12 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
7.04 |
16.12 |
| 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 |
Textile |
95,127.00 |
2,60,444.00 |
| 2 |
Shirting |
20,452.00 |
62,089.00 |
| 3 |
Apparel |
48,165.00 |
1,34,220.00 |
| 4 |
Garmenting |
25,756.00 |
72,388.00 |
| 5 |
Others |
3,271.00 |
8,381.00 |
| 6 |
Inter segment |
0.00 |
0.00 |
|
Total Segment Revenue |
1,92,771.00 |
5,37,522.00 |
|
Less: Inter segment revenue |
7,899.00 |
26,367.00 |
|
Revenue from operations |
1,84,872.00 |
5,11,155.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Textile |
16,502.00 |
37,819.00 |
| 2 |
Shirting |
1,246.00 |
3,714.00 |
| 3 |
Apparel |
(1,871.00) |
(8,517.00) |
| 4 |
Garmenting |
393.00 |
(347.00) |
| 5 |
Others |
17.00 |
243.00 |
| 6 |
Inter segment |
(162.00) |
(1,025.00) |
|
Total Profit before tax |
16,125.00 |
31,887.00 |
|
i. Finance cost |
3,879.00 |
11,302.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
411.00 |
466.00 |
|
Profit before tax |
11,835.00 |
20,119.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Textile |
5,76,744.00 |
5,76,744.00 |
| 2 |
Shirting |
96,814.00 |
96,814.00 |
| 3 |
Apparel |
3,56,566.00 |
3,56,566.00 |
| 4 |
Garmenting |
1,40,426.00 |
1,40,426.00 |
| 5 |
Others |
6,115.00 |
6,115.00 |
| 6 |
Inter segment |
(32,309.00) |
(32,309.00) |
|
Total Segment Asset |
11,44,356.00 |
11,44,356.00 |
|
Un-allocable Assets |
2,73,626.00 |
2,73,626.00 |
|
Net Segment Asset |
14,17,982.00 |
14,17,982.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Textile |
1,24,533.00 |
1,24,533.00 |
| 2 |
Shirting |
22,799.00 |
22,799.00 |
| 3 |
Apparel |
1,35,568.00 |
1,35,568.00 |
| 4 |
Garmenting |
44,963.00 |
44,963.00 |
| 5 |
Others |
3,448.00 |
3,448.00 |
| 6 |
Inter segment |
(30,007.00) |
(30,007.00) |
|
Total Segment Liabilities |
3,01,304.00 |
3,01,304.00 |
|
Un-allocable Liabilities |
1,47,196.00 |
1,47,196.00 |
|
Net Segment Liabilities |
4,48,500.00 |
4,48,500.00 |
|
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 |
Remeasurement of defined benefit plan - gain |
95.00 |
838.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
95.00 |
838.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
21.00 |
208.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translating financial statements of foreign operations |
331.00 |
326.00 |
|
Total Amount of items that will be reclassified to profit and loss |
331.00 |
326.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
405.00 |
956.00 |