Integrated Filing — IndAS



General information about company

Scrip Code 505800
NSE Symbol RANEHOLDIN
MSEI Symbol NOTLISTED
ISIN INE384A01010
Name of company RANE HOLDINGS 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 14-02-2026
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 holds strategic investments in subsidiaries and joint ventures (collectively called the Group), engaged primarily in manufacturing / marketing of components and providing technological services for the transportation industry, mainly the automotive sector and also provides management information technology and business development services to the Group
Start date and time of board meeting 14-02-2026   12:25:00
End date and time of board meeting 14-02-2026   13:06:00
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 1,53,462.00 4,27,466.00
Other income 464.00 1,997.00
Total income 1,53,926.00 4,29,463.00
2 Expenses
(a) Cost of materials consumed 99,943.00 2,78,121.00
(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 (1,716.00) (8,320.00)
(d) Employee benefit expense 17,750.00 50,956.00
(e) Finance costs 1,914.00 5,979.00
(f) Depreciation, depletion and amortisation expense 5,248.00 15,480.00
(f) Other Expenses
1 Other Expenses 21,876.00 63,255.00
Total other expenses 21,876.00 63,255.00
Total expenses 1,49,448.00 4,17,842.00
3 Total profit before exceptional items and tax 4,478.00 11,621.00
4 Exceptional items (87.00) 1,298.00
5 Total profit before tax 4,391.00 12,919.00
6 Tax expense
7 Current tax 330.00 1,559.00
8 Deferred tax 1,080.00 1,970.00
9 Total tax expenses 1,410.00 3,529.00
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 2,981.00 9,390.00
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 (6,932.00) (4,466.00)
16 Total profit (loss) for period (3,951.00) 4,924.00
17 Other comprehensive income net of taxes 273.00 (419.00)
18 Total Comprehensive Income for the period (3,678.00) 4,505.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (5,056.00) 2,371.00
Total profit or loss, attributable to non-controlling interests 1,105.00 2,553.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (4,806.00) 2,247.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,128.00 2,258.00
21 Details of equity share capital
Paid-up equity share capital 1,427.78 1,427.78
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 -35.41 16.6
Diluted earnings (loss) per share from continuing operations -35.41 16.6
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 -35.41 16.6
Diluted earnings (loss) per share from continuing and discontinued operations -35.41 16.6
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 financial results ... approved by the BoD … on February 14, 2026. 2. Statutory Auditors have carried out Limited review of the above FR for Qtr and 9 months ended Dec 31,25. 3. The above financial results have been prepared in accordance … Ind AS … 4. The Group and JV / associate entity are primarily engaged in manufacturing and supply of components mainly for the transportation industry and is considered as a single operating segment as per Ind AS 108 Operating Segments. 5. Share of P/L of JV / associate entity disclosed in the unaudited CFR includes RHL’s share of exceptional item, recorded by ZRAI towards warranty provision amounting to Rs.8,463 Lks for the quarter and 9 months ended Dec 31,25. ZRAI has recognized this provision based on management’s best estimate of the expenditure required to settle the claim in respect to product recall liability towards quality and safety-related issues in certain products manufactured and sold in prior periods that may require corrective action, including voluntary or regulator-mandated recalls. 6. Exceptional items in the above FR includes the following: a. RML, a subsidiary co incurred VR expenditure amounting to Rs.87 Lks for QE Dec 31, 25, Rs.159 Lks for QE Sep 30, 25 and Rs.347 Lks for 9 months ended Dec 31, 25. Further, RML primarily incurred merger related expenses …, one-time warranty costs and expenditure towards VRS amounting to Rs.1,299 Lks for year ended Mar 31, 25 and Rs. 93 Lks for the QE Dec 31, 24. Also, RML has recg income on insurance claim towards an overseas customer's product liability claim amtg to Rs. 425 lks and has incurred provision towards customer quality claims and merger related expenses agg to Rs.543 Lks for 9 months ended Dec 31, 24. b.During the year ended Mar 31, 25, pursuant to a SPA, RHL acquired the balance stake of 51% held by NSK Japan in RNSS, and acc RNSS became a WOS of RHL effective from Sept 19, 24. RNSS was thereafter renamed as RSSL. Further, upon the completion of the applicable conditions precedent, RSSL received full and final settlement … from NSK Japan. Expl item of Rs.21,395 lks for the YE Mar 31, 25 represents the Cos gain arising from the aforesaid step acq. and the settlement of warranty and other claims. RSSL incurred an exp of Rs.112 Lks under the VRS during the QE June 30, 25 and HY ended Sept 30, 25. During the QE June 30, 25 and HY ended Sept 30,25, the Grp recorded exc. income of Rs. 1,757 Lks primarily arising out of sale of a land parcel and insurance claims related to spl warranty obligations. 7. Pursuant to the approval of amalg of REVL & RBL with RML by NCLT, RML allotted EQ shares in accordance with share exchange ratio prescribed in the Scheme to the Co during the 9 months ended Dec 31, 25. 8. During the YE Mar 31, 25, erstwhile REVL has elected to opt for the new tax regime under the IT Act, 1961 with effect from FY 23-24 resulting in an additional tax expense of Rs.1,420 Lks including Rs.593 Lks on account of reversal of MAT credit due to remeasurement of the deferred tax asset. 9. RML has entered into an agreement with Canopy Living LLP A JV between Arihant Foundations & Housing Limited and Prestige Estates Project Ltd to sell 3.48 acres of land in Velachery for an aggr consideration of Rs.36,118 Lks. Pursuant to this agreement, RML has received an adv of Rs.13,000 Lks till Dec 31, 25. RML currently owns a total land parcel of 4.50 acres in Velachery and it will retain the bal portion of 1.02 acres for constructing a new office. Accordingly, the carrying value of the said land, amounting to INR 2 lks, has been classified under Assets HFS in acc with Ind AS 105. 10. 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 618 lks as Employee benefits expense during the quarter and nine months ended Dec 31, 25. The Company continues to monitor the developments. 11. RSSL … has been incurring warranty claims with respect to certain specific lots of products sold to one of its customers. RSSL has determined the provision for warranty amt based on technical estimates. Based on its assessment and pending final outcome of various discussions / initiatives, RSSL believes that the cuml provision carried by them towards such spl warranty obligations as at Dec 31, 25, is adequate. … 12. RSSL became a WOS with effect from Sept 19, 24. Accordingly, the FR of RSSL … have been consolidated by RHL on a line by line basis effective Sept 19, 24. Hence, the prior period fig are not comparable. 13. During the 9 months ended Dec 31, 25, RSSL has issued and alloted 20 Lks equity shares of FV Rs.10 each at a price of Rs.250 incl a share premium of Rs.240 per share, aggregating to Rs.5000 Lks, to the Co on a rights basis. 14. The BoD of ZRAI at its meeting held on Dec 19, 24, approved the draft SOA under Sec 230 to 232 … for the demerger… comprising of OSD and related investments, into ZLRAI, on a going concern basis. The said scheme has been … sanctioned by NCLT …. Appointed & effective date of the Scheme shall be Feb 1, 26 being the date of filing of certified copy of NCLT order … with the ROC, Chennai. ZLRAI allotted 42,81,740 EQ shares of FV Rs.10/- each. 15. 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 Re-measurement gains / (losses) on defined benefit plans, net 59.00 (932.00)
2 Fair value changes on equity instruments through other comprehensive income 178.00 375.00
3 Share of other comprehensive loss of equity accounted investees, net 27.00 62.00
Total Amount of items that will not be reclassified to profit and loss 264.00 (495.00)
2 Income tax relating to items that will not be reclassified to profit or loss 42.00 (183.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating financial statements of foreign operations 51.00 (107.00)
Total Amount of items that will be reclassified to profit and loss 51.00 (107.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 273.00 (419.00)