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 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-06-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
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 Trading in certain products
Start date and time of board meeting 06-08-2026   17:00:00
End date and time of board meeting 06-08-2026   20:30:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 27-02-2026
Indicate Company website link for updated RPT policy of the Company www.rain-industries.com/assets/pdf/ril---related-party-transactions-policy---27.02.2026_20260227160228.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no default on re-payment of Loans. The Company has not issued Debt Securities, accordingly, the disclosure is 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 01-04-2026 01-01-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,608.40 6,767.50
Other income 102.00 161.70
Total income 2,710.40 6,929.20
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 613.40 2,413.70
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 820.00 1,782.00
(e) Finance costs 353.80 696.10
(f) Depreciation, depletion and amortisation expense 14.50 29.50
(f) Other Expenses
1 (Gain) / loss on foreign currency transactions and translations, net 4.70 8.10
2 Other expenses 778.30 1,760.50
Total other expenses 783.00 1,768.60
Total expenses 2,584.70 6,689.90
3 Total profit before exceptional items and tax 125.70 239.30
4 Exceptional items 0.00 0.00
5 Total profit before tax 125.70 239.30
6 Tax expense
7 Current tax 10.50 12.00
8 Deferred tax (7.40) (7.30)
9 Total tax expenses 3.10 4.70
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 122.60 234.60
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 122.60 234.60
17 Other comprehensive income net of taxes (8.20) (4.80)
18 Total Comprehensive Income for the period 114.40 229.80
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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 0.04 0.07
Diluted earnings (loss) per share from continuing operations 0.04 0.07
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 0.04 0.07
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 0.07
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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026
Date of end of reporting period 30-06-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 654.60
Capital work-in-progress
Investment property
Goodwill 0.00
Other intangible assets 2.50
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,04,973.60
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 13.40
Total of other non-current financial assets 13.40
Total non-current financial assets 1,04,987.00
Deferred tax assets (net) 17.60
Other non-current assets
1 Non-current tax assets, net 980.70
2 Other non-current assets 29.40
Total of other non-current assets 1,010.10
Total non-current assets 1,06,671.80
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 818.20
Cash and cash equivalents 204.20
Bank balance other than cash and cash equivalents 1,396.90
Loans, current 0.00
Other current financial assets
Total of other current financial assets 8.30
Total current financial assets 2,427.60
Current tax assets (net)
Other current assets
1 Other current assets 245.50
Total of other current assets 245.50
Total current assets 2,673.10
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,09,344.90
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,726.90
Other equity 83,883.20
Total equity attributable to owners of parent 90,610.10
Non controlling interest
Total equity 90,610.10
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 14,450.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 14,450.00
Provisions, non-current 193.10
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 14,643.10
Current liabilities
Current financial liabilities
Borrowings, current 2,550.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 110.70
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 569.50
Total Trade payable 680.20
Other current financial liabilities
1 Other current financial liabilities 309.20
Total of other current financial liabilities 309.20
Total current financial liabilities 3,539.40
Other current liabilities 70.60
1 Other current liabilities 70.60
Total of other current liabilities 70.60
Provisions, current 186.40
Current tax liabilities (Net) 295.30
Deferred government grants, Current
Total current liabilities 4,091.70
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 18,734.80
Total equity and liabilites 1,09,344.90
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 01-04-2026 01-01-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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 01-04-2026 01-01-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of defined benefit plans (10.90) (6.40)
Total Amount of items that will not be reclassified to profit and loss (10.90) (6.40)
2 Income tax relating to items that will not be reclassified to profit or loss (2.70) (1.60)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (8.20) (4.80)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026
B Date of end of reporting period 30-06-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 239.30
Adjustments for reconcile profit (loss)
Adjustments for finance costs 696.10
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 505.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 46.30
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 (99.30)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (14.60)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 29.50
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 21.40
Adjustments for other financial liabilities, current 61.70
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 4.20
Adjustments for dividend income 0.00
Adjustments for interest income 47.70
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (2.50)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,200.10
Net cash flows from (used in) operations 1,439.40
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (273.30)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,712.70
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 0.00
Purchase of property, plant and equipment 4.60
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 0.00
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 0.00
Interest received 39.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,225.00)
Net cash flows from (used in) investing activities (1,190.20)
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 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 696.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (696.20)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (173.70)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 3.70
Net increase (decrease) in cash and cash equivalents (170.00)
Cash and cash equivalents cash flow statement at beginning of period 374.20
Cash and cash equivalents cash flow statement at end of period 204.20





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


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 OOO Rain Carbon LLC OOO RUTGERS Severtar Fellow Subsidiary Company Any other transaction Rental Income 562.10 Nil 562.10 108.30 114.40
2 OOO RUTGERS Severtar Rain Carbon bv Fellow Subsidiary Company Sale of goods or services 0.00 Nil 0.00 1,940.40 2,041.90
3 OOO RUTGERS Severtar OOO Rain Carbon LLC Fellow Subsidiary Company Interest received 50.40 Nil 50.40 28.70 23.60
4 OOO RUTGERS Severtar OOO Rain Carbon LLC Fellow Subsidiary Company Loan (41.00) Nil (41.00) 579.20 535.20 Loan 17.2500 Short term Unsecured Capital Nature-Purchase of fixed assets Textual Information(1)
5 OOO RUTGERS Severtar Rain Industries Limited Ultimate Holding Company Sale of goods or services 0.00 Nil 0.00 119.60 125.90
6 OOO RUTGERS Severtar Rain Commodities - FZCO Fellow Subsidiary Company Sale of goods or services 0.00 Nil 0.00 181.80 191.30
7 Rain Carbon (Shanghai) Co., Ltd Rain Carbon Germany GmbH Holding Company Sale of goods or services 444.30 Nil 444.30 238.40 128.20
8 Rain Carbon bv VFT France S.A. Subsidiary Company Sale of goods or services 29.60 Nil 29.60 14.40 14.70
9 Rain Carbon bv Rain Carbon Germany GmbH Fellow Subsidiary Company Sale of goods or services 20,001.90 Nil 20,001.90 9,554.40 8,154.70
10 Rain Carbon bv Rain Carbon Inc Holding Company Sale of goods or services 407.50 Nil 407.50 177.20 210.30
11 Rain Carbon bv Rain CII Carbon LLC Fellow Subsidiary Company Sale of goods or services 37,392.30 Nil 37,392.30 15,063.20 17,413.90
12 Rain Carbon bv RAIN Carbon GmBH Fellow Subsidiary Company Interest received 289.50 Nil 289.50 41.40 0.00
13 Rain Carbon bv RAIN Carbon GmBH Fellow Subsidiary Company Loan (3,305.90) Nil (3,305.90) 12,667.20 9,694.80 Loan 4.6300 Short term Unsecured Working capital Textual Information(2)
14 Rain Carbon bv Rain Carbon Poland Sp.zo.o. Fellow Subsidiary Company Sale of goods or services 0.40 Nil 0.40 0.00 0.40
15 Rain Carbon Canada Inc. Rain CII Carbon LLC Holding Company Interest received 539.40 Nil 539.40 4,146.80 4,910.50
16 Rain Carbon Canada Inc. Rain CII Carbon LLC Holding Company Sale of goods or services 23,900.40 Nil 23,900.40 4,520.80 4,856.50
17 Rain Carbon Canada Inc. Rain CII Carbon LLC Holding Company Loan 0.00 Nil 0.00 16,170.90 17,017.40 Loan 6.2300 Short term Unsecured Working capital Textual Information(3)
18 Rain Carbon Germany GmbH Rain Carbon Canada Inc. Fellow Subsidiary Company Sale of goods or services 0.00 Nil 0.00 1,304.10 0.00
19 Rain Carbon Germany GmbH Rain Carbon bv Fellow Subsidiary Company Sale of goods or services 34,262.00 Nil 34,262.00 8,200.90 16,079.80
20 Rain Carbon Germany GmbH Rain Carbon Poland Sp.zo.o. Subsidiary Company Sale of goods or services 4,790.00 Nil 4,790.00 991.10 925.80
21 Rain Carbon Germany GmbH Rain Carbon Inc Intermediate Holding Company Sale of goods or services 696.10 Nil 696.10 0.00 0.00
22 Rain Carbon Germany GmbH Rain CII Carbon LLC Intermediate Holding Company Sale of goods or services 1,251.10 Nil 1,251.10 108.60 729.40
23 Rain Carbon Germany GmbH Rain Carbon (Shanghai) Co., Ltd Subsidiary Company Sale of goods or services 1,816.60 Nil 1,816.60 2,609.10 2,326.80
24 Rain Carbon Germany GmbH InfraTec Duisburg GmbH Associate Company Sale of goods or services 446.00 Nil 446.00 1,131.00 1,780.60
25 Rain Carbon Gewerbeimmobilien GmbH & Co. KG InfraTec Duisburg GmbH Associate to intermediate holding company Sale of goods or services 315.20 Nil 315.20 3.70 11.20
26 RAIN Carbon GmbH Rain Carbon Inc Intermediate Holding Company Interest received 9,709.50 Nil 9,709.50 17,430.70 25,470.00
27 RAIN Carbon GmbH Rain Carbon Inc Intermediate Holding Company Sale of goods or services 183.50 Nil 183.50 0.00 0.00
28 RAIN Carbon GmbH Rain Carbon Inc Intermediate Holding Company Loan 0.00 Nil 0.00 2,58,840.90 2,64,137.40 Loan 7.2500 Long Term Unsecured Loan as part of Internal restructuring
29 RAIN Carbon GmbH Rain Holdings Limited Fellow Subsidiary Company Dividend received 0.00 Nil 0.00 19,792.50 0.00 Textual Information(4)
30 RAIN Carbon GmbH Rain Holdings Limited Fellow Subsidiary Company Interest received 89.50 Nil 89.50 1,292.70 1,485.60
31 RAIN Carbon GmbH Rain Commodities - FZCO Fellow Subsidiary Company Interest received 1,358.00 Nil 1,358.00 0.00 1,336.30
32 RAIN Carbon GmbH Rain Commodities - FZCO Fellow Subsidiary Company Loan 75,404.00 Nil 75,404.00 0.00 75,404.00 Loan 7.1100 Short Term Unsecured Consideration pursuant to sale of preference shares is considered as Loan Textual Information(5)
33 RAIN Carbon GmbH Rain Holdings Limited Fellow Subsidiary Company Loan 0.00 Nil 0.00 1,869.90 2,017.00 Loan 9.00 Short term Unsecured Capital Nature-Purchase of fixed assets Textual Information(6)
34 Rain Holdings Limited OOO Rain Carbon LLC Subsidiary Company Loan 0.00 Nil 0.00 1,877.80 2,002.10 Loan 9.00 Short term Unsecured Capital Nature-Purchase of fixed assets Textual Information(7)
35 Rain Holdings Limited OOO Rain Carbon LLC Subsidiary Company Interest received 91.30 Nil 91.30 1,298.10 1,474.70
36 Rain Holdings Limited Rain Commodities - FZCO Subsidiary Company Interest received 1.60 Nil 1.60 2.90 4.70
37 Rain Holdings Limited Rain Commodities - FZCO Subsidiary Company Loan 0.00 Nil 0.00 90.60 95.20 Loan 3.400 Short term Unsecured Working capital Textual Information(8)
38 Rain Holdings Limited Severtar Holding ILLC Subsidiary Company Any other transaction Reimbursement of expenses 0.00 Nil 0.00 1.40 1.40
39 Rain Holdings Limited Severtar Holding ILLC Subsidiary Company Dividend received 11,557.00 Nil 11,557.00 0.00 0.00
40 Rain Holdings Limited Rain CII Carbon (Vizag) Limited Fellow Subsidiary Company Any other transaction Sale of investment 2.60 Nil 2.60 0.00 2.60
41 Rain Commodities - FZCO Rain Holdings Limited Fellow Subsidiary Company Dividend received 13,574.40 Nil 13,574.40 0.00 13,473.40
42 RAIN Carbon GmbH Rain Commodities - FZCO Fellow Subsidiary Company Any other transaction Sale of preference shares 75,404.00 Nil 75,404.00 0.00 0.00 Textual Information(9)
43 Rain Carbon Poland Sp.zo.o. Rain Carbon Germany GmbH Holding Company Sale of goods or services 6,526.90 Nil 6,526.90 2,174.20 1,142.90
44 Rain Carbon Poland Sp.zo.o. Rain CII Carbon LLC Intermediate Holding Company Sale of goods or services 77.60 Nil 77.60 29.80 0.00
45 Rain Carbon Poland Sp.zo.o. Rain Carbon bv Fellow Subsidiary Company Sale of goods or services 2,070.50 Nil 2,070.50 0.00 389.30
46 Rain CII Carbon LLC Rain Carbon bv Fellow Subsidiary Company Sale of goods or services 4,394.00 Nil 4,394.00 3,254.10 0.00
47 Severtar Holding ILLC Rain Holdings Limited Holding Company Interest received 21.60 Nil 21.60 116.50 141.00
48 Severtar Holding ILLC Rain Holdings Limited Holding Company Loan 0.00 Nil 0.00 727.50 746.60 Loan 4.0800 Short term Unsecured Working capital Textual Information(10)
49 Severtar Holding ILLC OOO RUTGERS Severtar Subsidiary Company Interest received 0.00 Nil 0.00 780.00 804.90
50 Severtar Holding ILLC OOO RUTGERS Severtar Subsidiary Company Dividend received 17,190.80 Nil 17,190.80 0.00 0.00
51 VFT France S.A. Rain Carbon Germany GmbH Fellow Subsidiary Company Interest received 360.30 Nil 360.30 75.80 91.70
52 VFT France S.A. Rain Carbon bv Holding Company Sale of goods or services 35.50 Nil 35.50 14.90 15.20
53 VFT France S.A. Rain Carbon Germany GmbH Fellow Subsidiary Company Loan 2,131.60 Nil 2,131.60 15,306.20 17,773.80 Loan 4.0500 Short term Unsecured Working capital Textual Information(11)
54 Rain Carbon Germany GmbH InfraTec Duisburg GmbH Associate Company Purchase of goods or services (4,475.40) Nil (4,475.40) (17.50) 0.00
55 Rain Carbon Gewerbeimmobilien GmbH & Co. KG InfraTec Duisburg GmbH Associate to intermediate holding company Sale of goods or services 315.20 Nil 315.20 0.00 11.20
56 Rain Industries Limited Rain CII Carbon (Vizag) Limited Subsidiary Company Sale of goods or services 3,976.90 Nil 3,976.90 302.30 414.40
57 Rain Industries Limited Rain Cements Limited Subsidiary Company Sale of goods or services 837.30 Nil 837.30 0.00 0.00
58 Rain Industries Limited Rain Carbon Inc Subsidiary Company Sale of goods or services 1,959.40 Nil 1,959.40 940.50 354.40
59 Rain Industries Limited Rain Holdings Limited Subsidiary Company Sale of goods or services 73.10 Nil 73.10 0.00 46.50
60 Rain Industries Limited Rain CII Carbon (Vizag) Limited Subsidiary Company Any other transaction Rental Income 55.30 Nil 55.30 0.00 0.00
61 Rain Industries Limited Rain Cements Limited Subsidiary Company Any other transaction Rental Income 55.30 Nil 55.30 0.00 0.00
62 Rain Industries Limited T Srinivasa Rao KMP Remuneration 125.90 Nil 125.90 0.00 0.00
63 Rain Industries Limited S Venkat Ramana Reddy KMP Remuneration 39.20 Nil 39.20 0.00 0.00
64 Rain Industries Limited Varun Batra Non-executive Director Any other transaction Sitting fees 3.00 Nil 3.00 0.00 0.00
65 Rain Industries Limited Robert Thomas Tonti Non-executive Director Any other transaction Sitting fees 3.00 Nil 3.00 0.00 0.00
66 Rain Industries Limited Brian Jude Mcnamara Non-executive Director Any other transaction Sitting fees 3.00 Nil 3.00 0.00 0.00
67 Rain Industries Limited Shanti Sree Non-executive Director Any other transaction Sitting fees 3.60 Nil 3.60 0.00 0.00
68 Rain CII Carbon (Vizag) Limited Rain Cements Limited Fellow Subsidiary Sale of goods or services 786.20 Nil 786.20 131.40 106.60
69 Rain CII Carbon (Vizag) Limited Rain CII Carbon LLC Fellow Subsidiary Sale of goods or services 62,545.10 Nil 62,545.10 47,829.50 61,325.20
70 Rain CII Carbon (Vizag) Limited Rain CII Carbon LLC Fellow Subsidiary Any other transaction Reimbursement of expenses 231.50 Nil 231.50 0.00 0.00
71 Rain CII Carbon (Vizag) Limited Pragnya Priya Foundation Entity where KMP with their relatives exercise significant influence Any other transaction Donations 105.00 Nil 105.00 0.00 0.00
72 Rain CII Carbon (Vizag) Limited P.Madhava Rao KMP Remuneration 48.70 Nil 48.70 0.00 0.00
73 Rain CII Carbon (Vizag) Limited N.Sridutt Reddy Executive Director Remuneration 46.50 Nil 46.50 0.00 0.00
74 Rain CII Carbon (Vizag) Limited K Ramesha KMP Remuneration 4.60 Nil 4.60 0.00 0.00
75 Rain CII Carbon (Vizag) Limited S Nagaraju Reddy KMP Remuneration 2.70 Nil 2.70 0.00 0.00
76 Rain CII Carbon (Vizag) Limited Shanti Sree Non-executive Director Any other transaction Sitting fees 0.90 Nil 0.90 0.00 0.00
77 Rain CII Carbon (Vizag) Limited Robert Thomas Tonti Non-executive Director Any other transaction Sitting fees 0.90 Nil 0.90 0.00 0.00
78 Rain CII Carbon (Vizag) Limited Rain Industries Limited Holding company Any other transaction Corporate Guarantee 0.00 Nil 0.00 18,000.00 18,000.00
79 Rain Cements Limited Rain CII Carbon (Vizag) Limited Fellow Subsidiary Sale of goods or services 1.70 Nil 1.70 0.00 0.00
80 Rain Cements Limited Rain CII Carbon LLC Fellow Subsidiary Sale of goods or services 5.80 Nil 5.80 0.00 5.80
81 Rain Cements Limited Renuka Cement Limited Fellow Subsidiary Loan 60.00 Nil 60.00 0.00 60.00 Loan 8.2500 Long term Unsecured Working capital
82 Rain Cements Limited Renuka Cement Limited Fellow Subsidiary Interest received 0.70 Nil 0.70 0.00 0.70
83 Rain Cements Limited Arunachala Logistics Private Limited Entities in which directors are having control Purchase of goods or services 22,701.30 Nil 22,701.30 (305.10) 166.70
84 Rain Cements Limited Arunachala Logistics Private Limited Entities in which directors are having control Sale of goods or services 3.20 Nil 3.20 0.00 0.00
85 Rain Cements Limited Arunachala Logistics Private Limited Entities in which directors are having control Purchase of goods or services 31.80 Nil 31.80 0.00 0.00
86 Rain Cements Limited Arunachala Logistics Private Limited Entities in which directors are having control Sale of goods or services 410.70 Nil 410.70 0.00 63.20
87 Rain Cements Limited Arunachala Logistics Private Limited Entities in which directors are having control Purchase of goods or services 2,014.80 Nil 2,014.80 0.00 0.00
88 Rain Cements Limited Arunachala Logistics Private Limited Entities in which directors are having control Purchase of goods or services 165.80 Nil 165.80 0.00 0.00
89 Rain Cements Limited Arunachala Logistics Private Limited Entities in which directors are having control Purchase of goods or services 28.60 Nil 28.60 0.00 0.00
90 Rain Cements Limited Nivee Property Developers Private Limited Entities in which directors are having control Sale of goods or services 3.60 Nil 3.60 0.00 0.40
91 Rain Cements Limited Protector Facilities Management Private Limited Entities in which directors are having control Purchase of goods or services 602.10 Nil 602.10 86.50 99.50
92 Rain Cements Limited Pragnya Priya Foundation Entities in which directors are having control Sale of goods or services 10.00 Nil 10.00 1.00 3.00
93 Rain Cements Limited Pragnya Priya Foundation Entities in which directors are having control Any other transaction Donations 15.00 Nil 15.00 0.00 0.00
94 Rain Cements Limited N.Shiv Keshav Reddy Non-executive Director Any other transaction Sitting fees 0.90 Nil 0.90 0.00 0.00
95 Rain Cements Limited Samudrala Suri Babu Non-executive Director Any other transaction Sitting fees 0.90 Nil 0.90 0.00 0.00
96 Rain Cements Limited Bolleni Shanti Sree Non-executive Director Any other transaction Sitting fees 0.90 Nil 0.90 0.00 0.00
97 Rain Cements Limited N Sujith Kumar Reddy Managing Director Remuneration 118.80 Nil 118.80 0.00 0.00
98 Rain Cements Limited G N V S R R Kumar Chief Financial Officer Remuneration 58.00 Nil 58.00 0.00 0.00
99 Rain Cements Limited N. Venkata Pranav Reddy Executive Director Remuneration 44.60 Nil 44.60 0.00 0.00
100 Rain Cements Limited Nagaraju Reddy Sanditi Company Secretary Remuneration 4.40 Nil 4.40 0.00 0.00
101 Rain Cements Limited Rajagopal Baribaddala Company Secretary Remuneration 2.40 Nil 2.40 0.00 0.00
102 Rain Cements Limited Rain Industries Limited Subsidiary Company Any other transaction Corporate Guarantee 0.00 Nil 0.00 4,000.00 4,000.00
103 Rain CII Carbon LLC Rain CII Carbon (Vizag) Limited Fellow Subsidiary Any other transaction Reimbursement of expenses 5.40 Nil 5.40 0.00 0.00
104 Rain CII Carbon LLC Rain CII Carbon (Vizag) Limited Fellow Subsidiary Sale of goods or services 1,53,315.40 Nil 1,53,315.40 4,219.00 49,848.80
105 Rain CII Carbon LLC Rain Carbon bv Fellow Subsidiary Sale of goods or services 1,741.80 Nil 1,741.80 0.00 0.00
106 Rain CII Carbon LLC Rain Carbon bv Fellow Subsidiary Any other transaction Reimbursement of expenses 0.00 Nil 0.00 16.50 19.80
107 Rain CII Carbon LLC Rain Carbon Canada Inc. Fellow Subsidiary Any other transaction Reimbursement of expenses 0.00 Nil 0.00 16.50 19.80
108 Rain CII Carbon LLC Rain Carbon Germany GmbH Fellow Subsidiary Any other transaction Reimbursement of expenses 0.00 Nil 0.00 16.50 19.80
109 Rain Carbon Inc. Rain Carbon bv Intermediate Holding company Any other transaction Reimbursement of expenses 2,457.20 Nil 2,457.20 382.70 591.70
110 Rain Carbon Inc. Rain Carbon Poland Sp. z. o. o Intermediate Holding company Any other transaction Reimbursement of expenses 272.30 Nil 272.30 90.90 101.70
111 Rain Carbon Inc. Rain Carbon Canada Inc. Intermediate Holding company Any other transaction Reimbursement of expenses 1,785.20 Nil 1,785.20 466.60 479.50
112 Rain Carbon Inc. Rain Carbon GmbH Intermediate Holding company Any other transaction Reimbursement of expenses 6,166.10 Nil 6,166.10 0.00 3,301.00
113 Rain Carbon Inc. Rain CII Carbon (Vizag) Limited Intermediate Holding company Any other transaction Reimbursement of expenses 558.30 Nil 558.30 0.00 279.30
Total value of transaction during the reporting period 6,03,366.70



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Textual Information(1) CB Key rate +3%
Textual Information(2) Interest rate is 3M-Euribor + actual Revolver margin (2,5%) + Transfer pricing markup (0,05%)
Textual Information(3) Interest rate is 90-Day Average SOFR + 2.55%. Movement during the year pertains to Fx impact
Textual Information(4) Income derecognized pursuant to sale of preference shares.
Textual Information(5) Interest rate is 3M-Euribor + 5%
Textual Information(6) Loan is presumed by other group entity
Textual Information(7) Loan is presumed from other group entity
Textual Information(8) Fixed deposit interest rate of first business day of interest period
Textual Information(9) Sale consideration for preference shares.
Textual Information(10) Interest rate in 3M-Euribor + 2%
Textual Information(11) 3M-Euribor + 2%. Movement during the year related to change in Fx rate.