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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 13-08-2026
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 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 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 13-08-2026   11:15:00
End date and time of board meeting 13-08-2026   12:55:00
Whether cash flow statement is applicable on company No
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 01-04-2026 01-04-2026
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 1,58,688.00 1,58,688.00
Other income 999.00 999.00
Total income 1,59,687.00 1,59,687.00
2 Expenses
(a) Cost of materials consumed 1,05,184.00 1,05,184.00
(b) Purchases of stock-in-trade 4,350.00 4,350.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,104.00) (2,104.00)
(d) Employee benefit expense 17,772.00 17,772.00
(e) Finance costs 2,007.00 2,007.00
(f) Depreciation, depletion and amortisation expense 5,458.00 5,458.00
(f) Other Expenses
1 Other Expenses 22,772.00 22,772.00
Total other expenses 22,772.00 22,772.00
Total expenses 1,55,439.00 1,55,439.00
3 Total profit before exceptional items and tax 4,248.00 4,248.00
4 Exceptional items 250.00 250.00
5 Total profit before tax 4,498.00 4,498.00
6 Tax expense
7 Current tax 1,180.00 1,180.00
8 Deferred tax 51.00 51.00
9 Total tax expenses 1,231.00 1,231.00
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 3,267.00 3,267.00
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 1,560.00 1,560.00
16 Total profit (loss) for period 4,827.00 4,827.00
17 Other comprehensive income net of taxes (165.00) (165.00)
18 Total Comprehensive Income for the period 4,662.00 4,662.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,737.00 3,737.00
Total profit or loss, attributable to non-controlling interests 1,090.00 1,090.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,605.00 3,605.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,057.00 1,057.00
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 26.17 26.17
Diluted earnings (loss) per share from continuing operations 26.17 26.17
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 26.17 26.17
Diluted earnings (loss) per share from continuing and discontinued operations 26.17 26.17
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 (FR) were reviewed and recommended by the Audit Committee and thereafter approved by the BoD of RHL ('the Company') at their respective meetings held on Aug 13, 2026. 2. The Statutory auditors have carried out a Ltd review of the above FR for the QE June 30, 2026. The FR of the material subsidiaries and JV / associate entities were reviewed by the respective statutory auditors, as applicable. 3. The above FR have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under Sec 133 of the CA, 2013 and other accounting principles generally accepted in India and in compliance with Reg 33 of the SEBI (LODR), as amended. 4. The Company holds strategic investments and also provides management, information technology and business development services to its subsidiaries (the Company and its subsidiaries collectively referred to as ‘the Group’) and JV / associate entities. The Group and JV/ associate entities are primarily engaged in manufacturing and supply of components mainly for the transportation industry and is considered as a single operating segment as per Accounting Standard (Ind AS) 108 Operating Segments, is considered as the only operating segment of the Group. There are no unallocated corporate income / expense / asset and liabilities considering that the Group operates in a single segment. 5. The figures for the QE Mar 31, 2026 as reported in these FR are the balancing figures between audited figures in respect of the full FY and the published unaudited year to date figures up to the end of the third qtr of the relevant FY which were subject to Ltd review. 6. Share of profit / (loss) of JV/ associate entities disclosed in the unaudited consolidated FR includes RHL’s share of exceptional item towards warranty provision amounting to Rs. 238 lkhs for the QE Mar 31, 2026 and Rs. 8,701 lkhs for the YE Mar 31, 2026. Based on the assessment conducted by ZLRAI’s management, no additional impact was considered necessary for the quarter ended 30 June 2026, except the impact arising due to forex fluctuations. The provision is based on ZLRAI’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 occupant safety related products manufactured and sold in prior periods that may require corrective action, including voluntary or regulator-mandated recalls. ZLRAI’s mgmt is also engaged in discussions and negotiations with relevant parties to determine and conclude on certain aspects that may impact the quantum of ZLRAI's final warranty liability, which includes, but is not Ltd to extent of product recall by the customer, sharing of costs, expected failure and penetration rates etc. Based on its assessment and pending final outcome of such discussions and negotiations, ZLRAI believes that the cumulative provision carried by them towards such special warranty obligations as at June 30, 2026, is adequate. 7. Exceptional income/(expense) in the above FR includes the following: Expenditure towards VRS for QE June 30, 2026 - Nil and Marc 31, 2026 – Nil , QE June 30, 2025 amounting to Rs. (213) lkhs and for YE Mar 31, 2026 Rs. (459) lkhs, further for Reversal of warranty provisions and Insurance claim settlement amounting to Rs. 250 lkhs for QE June 30, 2026 Rs. 700 lkhs for QE Mar 31, 2026, Rs. 1,432 lkhs for QE June 30, 2025 and Rs. 2,132 for YE Mar 31, 2026, and profit on sale of land and related cost amounting to Rs. (18) lkhs for QE Mar 31, 2026, Rs. 327 lkhs for QE June 30, 2025 and 307 lkhs for YE Mar 31, 2026. 8. Current tax expense for the qtr and YE March 31, 2026 includes reversal of tax provisions relating to prior years amounting to Rs. 485 Lkhs. 9. RML has entered into an agreement with Canopy Living LLP (A JV between Arihant Foundations & Housing Ltd and Prestige Estates Project Ltd) to sell 3.48 acres of land in Velachery, Chennai, India for an aggregate consideration of Rs. 36,118 Lkhs. Pursuant to this agreement, RML has received an advance of Rs. 17,000 Lkhs till June 30, 2026. RML currently owns a total land parcel of 4.50 acres in Velachery, Chennai, India and it will retain the balance portion of 1.02 acres for constructing a new office. Accordingly, the carrying value of the said land, amounting to Rs. 2 Lkhs, has been classified under 'Assets Held-for-Sale' in accordance with Ind AS 105 Non-current assets held for sale and discontinued operations.10. On June 30, 2026, the RML has entered into an agreement with HCL, India to acquire its friction business along with the assets, liabilities, contracts, licenses, employees etc., as a going concern on a slump sale basis for a consideration of Rs. 37,000 Lkhs, subject to fulfilment of customary closing conditions, including receipt of necessary approval(s), consent(s), as specified in the agreement.The proposed acquisition has no impact on these FR for the QE June 30, 2026. 11. During the QE June 30, 2026, the company had received Rs.1,000 Lkhs as warrant subscription money towards allotment of 3,38,030 convertible warrants which were subsequently allotted on July 30, 2026, pursuant to the approvals of the BoD, shareholders and SE’s. The warrants are fully convertible into equivalent ES in one or more tranches within 18 months from the date of allotment of the warrants, subject to receipt of balance Rs.3,000 Lkhs. 12. The unaudited standalone and consolidated FR for the qtr and YE June 30, 2026, are being published in the newspaper as per the format prescribed under SEBI (LODR). The FR are also being made available on the SE websites: www.bseindia.com and www.nseindia.com and on the company's website: 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 01-04-2026 01-04-2026
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)
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 01-04-2026
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 Re-measurement gains / (losses) on defined benefit plans, net (314.00) (314.00)
2 Fair value changes on equity instruments through other comprehensive income (51.00) (51.00)
Total Amount of items that will not be reclassified to profit and loss (365.00)
2 Income tax relating to items that will not be reclassified to profit or loss (80.00) (80.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating financial statements of foreign operations 120.00 120.00
Total Amount of items that will be reclassified to profit and loss 120.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (165.00) (165.00)