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 15-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-03-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
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 15-05-2026   12:00:00
End date and time of board meeting 15-05-2026   13:25:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,60,865.00 5,88,331.00
Other income 388.00 2,385.00
Total income 1,61,253.00 5,90,716.00
2 Expenses
(a) Cost of materials consumed 99,845.00 3,77,968.00
(b) Purchases of stock-in-trade 4,946.00 17,317.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,042.00 (5,279.00)
(d) Employee benefit expense 17,308.00 68,264.00
(e) Finance costs 1,529.00 7,508.00
(f) Depreciation, depletion and amortisation expense 5,511.00 20,990.00
(f) Other Expenses
1 Other Expenses 23,118.00 86,373.00
Total other expenses 23,118.00 86,373.00
Total expenses 1,55,299.00 5,73,141.00
3 Total profit before exceptional items and tax 5,954.00 17,575.00
4 Exceptional items 682.00 1,980.00
5 Total profit before tax 6,636.00 19,555.00
6 Tax expense
7 Current tax (332.00) 1,227.00
8 Deferred tax 816.00 2,786.00
9 Total tax expenses 484.00 4,013.00
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 6,152.00 15,542.00
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 2,602.00 (1,864.00)
16 Total profit (loss) for period 8,754.00 13,678.00
17 Other comprehensive income net of taxes 657.00 238.00
18 Total Comprehensive Income for the period 9,411.00 13,916.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 7,416.00 9,787.00
Total profit or loss, attributable to non-controlling interests 1,338.00 3,891.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7,984.00 10,231.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,427.00 3,685.00
21 Details of equity share capital
Paid-up equity share capital 1,428.00 1,428.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,13,955.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 51.93 68.54
Diluted earnings (loss) per share from continuing operations 51.93 68.54
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 51.93 68.54
Diluted earnings (loss) per share from continuing and discontinued operations 51.93 68.54
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) The above FR’s ….. approved by the BoD of .. on May 15, 26. …. 3 The above FR’s (FR’s) were reviewed and recommended by the Audit Committee and thereafter approved by the BoD of Rane Holdings Limited ('the Company') at their respective meetings held on May 15, 2026. 4 The Statutory auditors have carried out a limited review of the above FR’s for the qtr and year ended Mar 31, 2026. The FR’s of the material subsidiaries & JV / associate entity were reviewed by the respective statutory auditors, as applicable. 5 The above FR’s have been prepared in accordance with the recognition and measurement principles laid down in IAS 34 'Interim Financial Reporting' ('Ind AS 34'), prescribed under Section 133 of the Co.s Act, 2013 and other accounting principles generally accepted in India and in compliance with Reg. 33 of the SEBI (LODR) Regulations, 2015, as amended. 6 The Co. holds strategic investments and also provides management, IT and business development services to its subsidiaries (the Company and its subsidiaries collectively referred to as ‘the Group’) and jv / associate entity. 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 AS (Ind AS) 108 Operating Segments. 7. Exceptional items in the above FR includes the following: a. RML, a subsidiary co incurred VR expenditure amting to Rs.15 Lks for QE Sept 30, 25, Rs.101 Lks for QE June 30, 25 and Rs.260 Lks for HY ended Sept 30, 25. Further, RML primarily incurred merger related expenses …, one-time warranty costs and expenditure towards VRS amting to Rs.1,299 Lks for year ended Mar 31, 25 and Rs. 44 Lks for the QE Sept 30, 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.450 Lks for HY ended Sept 30, 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 condtns precedent, RSSL received full and final settlement … from NSK Japan. Expl item of Rs.21,395 lks for the QE Sept 30, 24 and 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. 8. 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 QE June 30, 25 and HY ended Sept 30, 25. 9. 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 10. 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.11,500 Lks till Sept 30, 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, amting to INR 2 lks, has been classified under Assets HFS in acc with Ind AS 105. 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 Sept 30, 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 QE Sept 30, 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 appd by the SHs & Crs of the respective cos and is subject to NCLT and other approvals. 15. The unaudited standalone and consolidated FR’s for the quarter and year ended March 31, 2026, are being published in the newspaper as per the format prescribed under SEBI (LODR) Regulations, 2015. The financial results are also being made available on the Stock Exchange websites: www.bseindia.com and www.nseindia.com and on the co's website: www.ranegroup.com.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,10,275.00
Capital work-in-progress 13,857.00
Investment property 0.00
Goodwill 6,485.00
Other intangible assets 1,151.00
Intangible assets under development 3,665.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 23,509.00
Non-current financial assets
Non-current investments 5,109.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 2,623.00
Total of other non-current financial assets 2,623.00
Total non-current financial assets 7,732.00
Deferred tax assets (net) 7,980.00
Other non-current assets
1 Income tax asset (Net) 10,312.00
2 Other non-current assets 8,138.00
Total of other non-current assets 18,450.00
Total non-current assets 1,93,104.00
2 Current assets
Inventories 64,244.00
Current financial asset
Current investments 1,001.00
Trade receivables, current 1,06,610.00
Cash and cash equivalents 5,279.00
Bank balance other than cash and cash equivalents 185.00
Loans, current 121.00
Other current financial assets
Total of other current financial assets 4,200.00
Total current financial assets 1,17,396.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 9,574.00
Total of other current assets 9,574.00
Total current assets 1,91,214.00
3 Non-current assets classified as held for sale 2.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 3,84,320.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,428.00
Other equity 1,13,955.00
Total equity attributable to owners of parent 1,15,383.00
Non controlling interest 27,175.00
Total equity 1,42,558.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 6,989.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 10,851.00
Total of other non-current financial liabilities 10,851.00
Total non-current financial liabilities 17,840.00
Provisions, non-current 4,524.00
Deferred tax liabilities (net) 1,464.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 491.00
Total of other non-current liabilities 491.00
Total non-current liabilities 24,319.00
Current liabilities
Current financial liabilities
Borrowings, current 81,176.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 8,190.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 74,373.00
Total Trade payable 82,563.00
Other current financial liabilities
1 Lease Liabilities 3,083.00
2 Other current financial liabilities 32,840.00
Total of other current financial liabilities 35,923.00
Total current financial liabilities 1,99,662.00
Other current liabilities 12,024.00
1 Other current liabilities 12,024.00
Total of other current liabilities 12,024.00
Provisions, current 5,522.00
Current tax liabilities (Net) 235.00
Deferred government grants, Current 0.00
Total current liabilities 2,17,443.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 2,41,762.00
Total equity and liabilites 3,84,320.00
Disclosure of notes on assets and liabilities



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 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 481.00 (451.00)
2 Fair value changes on equity instruments through other comprehensive income 116.00 491.00
3 Share of other comprehensive loss of equity accounted investees, net of taxes 31.00 93.00
Total Amount of items that will not be reclassified to profit and loss 628.00 133.00
2 Income tax relating to items that will not be reclassified to profit or loss 21.00 (162.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating financial statements of foreign operations 50.00 (57.00)
Total Amount of items that will be reclassified to profit and loss 50.00 (57.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 657.00 238.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 19,555.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7,508.00
Adjustments for decrease (increase) in inventories (8,940.00)
Adjustments for decrease (increase) in trade receivables, current (14,099.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (644.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 6,656.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 4,340.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 20,990.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 664.00
Adjustments for provisions, current 341.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (531.00)
Adjustments for dividend income 22.00
Adjustments for interest income 357.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (415.00)
Other adjustments to reconcile profit (loss) (345.00)
Other adjustments for non-cash items (1,300.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 13,846.00
Net cash flows from (used in) operations 33,401.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 5,446.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 27,955.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 9,948.00
Purchase of property, plant and equipment 31,558.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 107.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 3,560.00
Interest received 140.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 17,971.00
Net cash flows from (used in) investing activities (46.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 6,13,909.00
Repayments of borrowings 6,24,050.00
Payments of lease liabilities 0.00
Dividends paid 6,236.00
Interest paid 7,342.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,909.00)
Net cash flows from (used in) financing activities (25,628.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2,281.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (6.00)
Net increase (decrease) in cash and cash equivalents 2,275.00
Cash and cash equivalents cash flow statement at beginning of period 3,004.00
Cash and cash equivalents cash flow statement at end of period 5,279.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 B S R & Co., LLP Yes 31-07-2028