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 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 Multi segment
Description of single segment
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



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 Consolidated Consolidated
1 Income
Revenue from operations 5,16,715.80 9,68,788.80
Other income 3,305.70 7,918.70
Total income 5,20,021.50 9,76,707.50
2 Expenses
(a) Cost of materials consumed 2,96,246.30 5,39,565.90
(b) Purchases of stock-in-trade 2,528.10 6,084.50
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (27,063.80) (31,222.40)
(d) Employee benefit expense 43,495.50 81,063.40
(e) Finance costs 25,136.60 48,966.30
(f) Depreciation, depletion and amortisation expense 24,466.50 49,328.50
(f) Other Expenses
1 (Gain) / loss on foreign currency transactions and translations, net (2,420.60) (3,780.60)
2 Other expenses 1,07,526.10 2,11,017.50
Total other expenses 1,05,105.50 2,07,236.90
Total expenses 4,69,914.70 9,01,023.10
3 Total profit before exceptional items and tax 50,106.80 75,684.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 50,106.80 75,684.40
6 Tax expense
7 Current tax 15,190.60 25,708.60
8 Deferred tax 817.60 90.80
9 Total tax expenses 16,008.20 25,799.40
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 34,098.60 49,885.00
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 34,098.60 49,885.00
17 Other comprehensive income net of taxes (3,251.30) 14,300.20
18 Total Comprehensive Income for the period 30,847.30 64,185.20
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 29,620.60 41,764.20
Total profit or loss, attributable to non-controlling interests 4,478.00 8,120.80
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 25,235.50 54,553.90
Total comprehensive income for the period attributable to owners of parent non-controlling interests 5,611.80 9,631.30
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 8.81 12.42
Diluted earnings (loss) per share from continuing operations 8.81 12.42
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 8.81 12.42
Diluted earnings (loss) per share from continuing and discontinued operations 8.81 12.42
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 5,42,295.90
Capital work-in-progress 38,887.50
Investment property
Goodwill 7,20,344.40
Other intangible assets 347.40
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 1,836.10
Non-current financial assets
Non-current investments 757.80
Trade receivables, non-current
Loans, non-current 70.20
Other non-current financial assets
1 Other non-current financial assets 4,952.40
Total of other non-current financial assets 4,952.40
Total non-current financial assets 5,780.40
Deferred tax assets (net) 324.90
Other non-current assets
1 Non-current tax assets, net 3,498.00
2 Other non-current assets 8,395.10
Total of other non-current assets 11,893.10
Total non-current assets 13,21,709.70
2 Current assets
Inventories 4,87,961.60
Current financial asset
Current investments 379.50
Trade receivables, current 2,48,914.10
Cash and cash equivalents 1,19,542.10
Bank balance other than cash and cash equivalents 41,716.60
Loans, current 47.70
Other current financial assets
Total of other current financial assets 4,854.20
Total current financial assets 4,15,454.20
Current tax assets (net) 6,062.30
Other current assets
1 Other current assets 45,311.60
Total of other current assets 45,311.60
Total current assets 9,54,789.70
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 22,76,499.40
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,726.90
Other equity 7,92,738.80
Total equity attributable to owners of parent 7,99,465.70
Non controlling interest 27,829.30
Total equity 8,27,295.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 7,97,413.10
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
1 Other non-current financial liabilities 231.70
Total of other non-current financial liabilities 231.70
Total non-current financial liabilities 7,97,644.80
Provisions, non-current 95,734.20
Deferred tax liabilities (net) 20,276.60
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 9,13,655.60
Current liabilities
Current financial liabilities
Borrowings, current 2,82,050.80
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 762.20
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,46,443.90
Total Trade payable 1,47,206.10
Other current financial liabilities
1 Other current financial liabilities 57,456.80
Total of other current financial liabilities 57,456.80
Total current financial liabilities 4,86,713.70
Other current liabilities 17,659.30
1 Other current liabilities 17,659.30
Total of other current liabilities 17,659.30
Provisions, current 18,000.80
Current tax liabilities (Net) 13,175.00
Deferred government grants, Current
Total current liabilities 5,35,548.80
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 14,49,204.40
Total equity and liabilites 22,76,499.40
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Property, Plant and equipment includes: Property, Plant and equipment - 47,150.65 Right of use asset - 7,078.94 Borrowings, non-current include: Non-current borrowings - 74,506.48 Non-current lease liabilities - 5,234.83 Borrowings, current include: Current Borrowings - 26,138.35 Current lease laibilities - 2,066.73



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 (a) Carbon 4,02,113.20 7,54,875.70
2 (b) Advanced Materials 1,19,787.00 2,17,288.80
3 (c) Cement 29,683.00 57,065.50
Total Segment Revenue 5,51,583.20 10,29,230.00
Less: Inter segment revenue 34,867.40 60,441.20
Revenue from operations 5,16,715.80 9,68,788.80
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Carbon 77,325.40 1,39,342.80
2 (b) Advanced Materials 16,059.40 22,451.60
3 (c) Cement 598.80 485.50
Total Profit before tax 93,983.60 1,62,279.90
i. Finance cost 25,136.60 48,966.30
ii. Other Unallocable Expenditure net off Unallocable income 18,740.20 37,629.20
Profit before tax 50,106.80 75,684.40
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 June 30, 2026 includes Depreciation and amortisation expense - INR 2,446.65 Interest income - INR (288.32) Unallocable (income) expense - INR (284.31) Other Unallocable Expenditure net off Unallocable Income for half year ended June 30, 2026 includes Depreciation and amortisation expense - INR 4,932.85 Interest income - INR (506.82) Unallocable (income) expense - INR (663.11) 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 01-04-2026 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 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 (1,246.70) 329.40
Total Amount of items that will not be reclassified to profit and loss (1,246.70) 329.40
2 Income tax relating to items that will not be reclassified to profit or loss (123.90) 21.70
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference arising on translating the financial statements of foreign operations (4,550.30) 5,838.80
2 Exchange difference arising on net investment in foreign operation 2,421.80 8,153.70
Total Amount of items that will be reclassified to profit and loss (2,128.50) 13,992.50
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (3,251.30) 14,300.20



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 75,684.40
Adjustments for reconcile profit (loss)
Adjustments for finance costs 48,966.30
Adjustments for decrease (increase) in inventories (1,18,501.50)
Adjustments for decrease (increase) in trade receivables, current (36,265.80)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 3,938.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 14,991.40
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 3,743.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 49,328.50
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 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 (1,122.40)
Adjustments for dividend income 0.00
Adjustments for interest income 5,068.20
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (6.60)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (154.70)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (364.30)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (40,516.30)
Net cash flows from (used in) operations 35,168.10
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 16,400.30
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 18,767.80
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 303.60
Purchase of property, plant and equipment 24,329.60
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 6,484.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 16,880.00
Net cash flows from (used in) investing activities (661.20)
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 68,556.00
Repayments of borrowings 0.00
Payments of lease liabilities 10,517.30
Dividends paid 5,965.20
Interest paid 47,371.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 4,701.70
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 22,808.30
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 4,163.60
Net increase (decrease) in cash and cash equivalents 26,971.90
Cash and cash equivalents cash flow statement at beginning of period 92,570.20
Cash and cash equivalents cash flow statement at end of period 1,19,542.10





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