Integrated Filing — IndAS



General information about company

Scrip Code 500339
NSE Symbol RAIN
MSEI Symbol NOTLISTED
ISIN INE855B01025
Name of company RAIN INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-01-2026
Date of end of financial year 31-12-2026
Date of board meeting when results were approved 08-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-03-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 08-05-2026   17:00:00
End date and time of board meeting 08-05-2026   20:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-01-2026 01-01-2026
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 4,52,073.00 4,52,073.00
Other income 4,613.00 4,613.00
Total income 4,56,686.00 4,56,686.00
2 Expenses
(a) Cost of materials consumed 2,43,319.60 2,43,319.60
(b) Purchases of stock-in-trade 3,556.40 3,556.40
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,158.60) (4,158.60)
(d) Employee benefit expense 37,567.90 37,567.90
(e) Finance costs 23,829.70 23,829.70
(f) Depreciation, depletion and amortisation expense 24,862.00 24,862.00
(f) Other Expenses
1 (Gain) / loss on foreign currency transactions and translations, net (1,360.00) (1,360.00)
2 Other expenses 1,03,491.40 1,03,491.40
Total other expenses 1,02,131.40 1,02,131.40
Total expenses 4,31,108.40 4,31,108.40
3 Total profit before exceptional items and tax 25,577.60 25,577.60
4 Exceptional items 0.00 0.00
5 Total profit before tax 25,577.60 25,577.60
6 Tax expense
7 Current tax 10,518.00 10,518.00
8 Deferred tax (726.80) (726.80)
9 Total tax expenses 9,791.20 9,791.20
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 15,786.40 15,786.40
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 15,786.40 15,786.40
17 Other comprehensive income net of taxes 17,551.50 17,551.50
18 Total Comprehensive Income for the period 33,337.90 33,337.90
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 12,143.60 12,143.60
Total profit or loss, attributable to non-controlling interests 3,642.80 3,642.80
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 29,318.40 29,318.40
Total comprehensive income for the period attributable to owners of parent non-controlling interests 4,019.50 4,019.50
21 Details of equity share capital
Paid-up equity share capital 6,726.90 6,726.90
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 3.61 3.61
Diluted earnings (loss) per share from continuing operations 3.61 3.61
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 3.61 3.61
Diluted earnings (loss) per share from continuing and discontinued operations 3.61 3.61
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 01-01-2026 01-01-2026
Date of end of reporting period 31-03-2026 31-03-2026
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 (a) Carbon 3,52,762.50 3,52,762.50
2 (b) Advanced Materials 97,501.80 97,501.80
3 (c) Cement 27,382.50 27,382.50
Total Segment Revenue 4,77,646.80 4,77,646.80
Less: Inter segment revenue 25,573.80 25,573.80
Revenue from operations 4,52,073.00 4,52,073.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Carbon 62,017.40 62,017.40
2 (b) Advanced Materials 6,392.20 6,392.20
3 (c) Cement (113.30) (113.30)
Total Profit before tax 68,296.30 68,296.30
i. Finance cost 23,829.70 23,829.70
ii. Other Unallocable Expenditure net off Unallocable income 18,889.00 18,889.00
Profit before tax 25,577.60 25,577.60
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Carbon 0.00 0.00
2 (b) Advanced Materials 0.00 0.00
3 (c) Cement 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 (a) Carbon 0.00 0.00
2 (b) Advanced Materials 0.00 0.00
3 (c) Cement 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Segment results: The Group evaluates performance and determines resource allocations based on a number of factors, the primary measure being operating profit. Segment results represents operating profit which does not include depreciation and amortisation expense, finance costs, interest income, share of profit of associate, unallocable (income) / expense and income taxes. Other Unallocable Expenditure net off Unallocable Income for Quarter ended March 31, 2026 includes Depreciation and amortisation expense - INR 2,486.20 Interest income - INR (218.50) Unallocable (income) expense - INR (378.80) Segmental assets and liabilities: Total assets and liabilities balances for each reportable segment is not reviewed by or provided to the Chief Operating Decision Maker (CODM). Hence, the details for segment assets and liabilities have not been disclosed in the above table.



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 01-01-2026 01-01-2026
B Date of end of reporting period 31-03-2026 31-03-2026
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 plans 1,576.10 1,576.10
Total Amount of items that will not be reclassified to profit and loss 1,576.10
2 Income tax relating to items that will not be reclassified to profit or loss 145.60 145.60
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference arising on translating the financial statements of foreign operations 10,389.10 10,389.10
2 Exchange difference arising on net investment in foreign operation (Refer note 3 below) 5,731.90 5,731.90
Total Amount of items that will be reclassified to profit and loss 16,121.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 17,551.50 17,551.50





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.R. Batliboi & Associates LLP Yes 31-07-2027