Integrated Filing — IndAS



General information about company

Scrip Code 532661
NSE Symbol RML
MSEI Symbol NOTLISTED
ISIN INE050H01012
Name of company RANE (MADRAS) 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 04-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-12-2025
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 Single segment
Description of single segment The Company operates only in one segment, namely, manufacture and marketing of components and providing technological services for Transportation industry.
Start date and time of board meeting 04-02-2026   12:20:00
End date and time of board meeting 04-02-2026   15:43:00
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 1,01,515.00 2,81,505.00
Other income 396.00 1,186.00
Total income 1,01,911.00 2,82,691.00
2 Expenses
(a) Cost of materials consumed 56,570.00 1,59,280.00
(b) Purchases of stock-in-trade 4,433.00 12,371.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (328.00) (6,128.00)
(d) Employee benefit expense 13,340.00 38,701.00
(e) Finance costs 1,469.00 4,681.00
(f) Depreciation, depletion and amortisation expense 3,646.00 10,868.00
(f) Other Expenses
1 Other Expenses 18,419.00 52,850.00
Total other expenses 18,419.00 52,850.00
Total expenses 97,549.00 2,72,623.00
3 Total profit before exceptional items and tax 4,362.00 10,068.00
4 Exceptional items (87.00) (347.00)
5 Total profit before tax 4,275.00 9,721.00
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 1,223.00 2,669.00
9 Total tax expenses 1,223.00 2,669.00
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 3,052.00 7,052.00
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 3,052.00 7,052.00
17 Other comprehensive income net of taxes 63.00 (815.00)
18 Total Comprehensive Income for the period 3,115.00 6,237.00
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 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 2,764.00 2,764.00
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 11.04 25.52
Diluted earnings (loss) per share from continuing operations 11.04 25.52
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 11.04 25.52
Diluted earnings (loss) per share from continuing and discontinued operations 11.04 25.52
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) 3. The above financial results ... approved by the BoD … on February 04, 2026. 4. The above financial results have been prepared in accordance … Ind AS … 5. RML and its subsidiaries … is considered as the only operating segment of the Group. 6. Exceptional items in the above financial results include the following: - The Co incurred voluntary retirement expenditure amounting to Rs. 0.87 crores for QE December 31, 2025, Rs. 1.59 cr for H1 and Rs. 3.47 cr for nine months ended December 31, 2025. - The Co has recognised income on insurance claim towards an overseas customer's product liability claim amounting to Rs. 4.25 cr and has incurred provision towards customer quality claims and merger related expenses aggregating to Rs. 5.43 crs for nine months ended December 31, 2024. - The Co has primarily incurred merger related expenses including stamp duty charges, onetime warranty costs and expenditure towards VRS amounting to Rs. 12.99 crs for YE March 31, 2025 and Rs. 0.93 cr for the QE December 31, 2024. 7. The BoD of the Co in its meeting held on February 9, 2024, had approved the scheme of amalgamation ...with the relevant RoC on April 07, 2025. The amalgamation has been accounted in accordance with Pooling of interest method … The difference between the assets, liabilities, acquired reserves and shares transferred were transferred to Capital Reserves amounting to Rs. 3.59 crs during the YE March 31, 2025. Pursuant to the allotment of equity shares on April 23, 2025 in accordance with the share exchange ratio prescribed in the Scheme, the issued and paid up share capital of the Co stands increased to INR 27,63,71,370 comprising of 2,76,37,137 equity shares of INR 10 each fully paid up. 8. The Company has entered into an agreement with Canopy Living LLP (A joint venture between Arihant Foundations & Housing Limited and Prestige Estates Project Limited) to sell 3.48 acres of land in Velachery for an aggregate consideration of INR 361.18 crores. Pursuant to this agreement, the Company has received an advance of INR 130 crores till December 31, 2025. The Company currently owns a total land parcel of 4.50 acres in Velachery and it will retain the balance portion of 1.02 acres for constructing a new office. Accordingly, the carrying value of the said land, amounting to INR 0.02 cr, has been classified under Assets Held-for-Sale in accordance with Ind AS 105 Non-current assets held for sale and discontinued operations. 9.The CG has notified the .. New Labour Codes, effective from Nov 21, 2025. Based on its assessment obtained.. the Company has recorded the incremental impact of INR 2.45 crores as Employee benefits expense during the quarter and nine months ended Dec 31, 2025. The Company continues to monitor the developments. 10. During the YE March 31, 2025, erstwhile REVL had elected to opt for the new tax regime under the IT Act, 1961 with effect from FY 2023-24 resulting in an additional tax expense of INR 14.20 crs including INR 5.93 crs on account of reversal of MAT credit due to remeasurement of the deferred tax asset net 11. The .. financial results .. are also available on the SE websites and on the www.ranegroup.com.



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 01-10-2025 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)
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 01-10-2025 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 (i) Remeasurement gains/(losses) on defined benefit plans, net 30.00 (915.00)
Total Amount of items that will not be reclassified to profit and loss 30.00 (915.00)
2 Income tax relating to items that will not be reclassified to profit or loss 14.00 (230.00)
3 Amount of items that will be reclassified to profit and loss
1 (i) Exchange differences on translating financial statements of foreign operations 47.00 (130.00)
Total Amount of items that will be reclassified to profit and loss 47.00 (130.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 63.00 (815.00)