Integrated Filing — IndAS
General information about company
| Scrip Code |
544240 |
| NSE Symbol |
RAYMONDLSL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE02ID01020 |
| Name of company |
Raymond Lifestyle 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 |
28-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
21-10-2026 |
| 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 |
28-10-2026 15:15:00 |
| End date and time of board meeting |
28-10-2026 17:50:00 |
| 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 |
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
2,07,510.00 |
3,59,061.00 |
|
Other income |
4,946.00 |
9,422.00 |
|
Total income |
2,12,456.00 |
3,68,483.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
37,660.00 |
73,452.00 |
| (b) |
Purchases of stock-in-trade |
79,400.00 |
1,15,931.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(15,492.00) |
(18,130.00) |
| (d) |
Employee benefit expense |
24,015.00 |
47,876.00 |
| (e) |
Finance costs |
7,369.00 |
13,717.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
10,494.00 |
21,435.00 |
| (f) |
Other Expenses |
| 1 |
Manufacturing and operating cost |
18,146.00 |
34,793.00 |
| 2 |
Other expenses |
41,772.00 |
74,150.00 |
|
Total other expenses |
59,918.00 |
1,08,943.00 |
|
Total expenses |
2,03,364.00 |
3,63,224.00 |
| 3 |
Total profit before exceptional items and tax |
9,092.00 |
5,259.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
9,092.00 |
5,259.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
633.00 |
1,122.00 |
| 8 |
Deferred tax |
1,706.00 |
(357.00) |
| 9 |
Total tax expenses |
2,339.00 |
765.00 |
| 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 |
6,753.00 |
4,494.00 |
| 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 |
6,753.00 |
4,494.00 |
| 17 |
Other comprehensive income net of taxes |
(411.00) |
(1,175.00) |
| 18 |
Total Comprehensive Income for the period |
6,342.00 |
3,319.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
6,753.00 |
4,494.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
6,342.00 |
3,319.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,218.00 |
1,218.00 |
|
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 |
11.08 |
7.38 |
|
Diluted earnings (loss) per share from continuing operations |
11.08 |
7.38 |
| 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 |
11.08 |
7.38 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
11.08 |
7.38 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
2,41,110.00 |
|
Capital work-in-progress |
16,360.00 |
|
Investment property |
0.00 |
|
Goodwill |
45,377.00 |
|
Other intangible assets |
4,82,082.00 |
|
Intangible assets under development |
600.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
53,036.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
7,565.00 |
|
Other non-current financial assets |
|
| 1 |
Other non-current financial assets |
12,557.00 |
|
Total of other non-current financial assets |
12,557.00 |
|
Total non-current financial assets |
73,158.00 |
|
Deferred tax assets (net) |
1,13,118.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
7,522.00 |
|
Total of other non-current assets |
7,522.00 |
|
Total non-current assets |
9,79,327.00 |
| 2 |
Current assets |
|
|
Inventories |
2,14,640.00 |
|
Current financial asset |
|
|
Current investments |
37,943.00 |
|
Trade receivables, current |
1,10,209.00 |
|
Cash and cash equivalents |
41,716.00 |
|
Bank balance other than cash and cash equivalents |
53,715.00 |
|
Loans, current |
42.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
7,898.00 |
|
Total current financial assets |
2,51,523.00 |
|
Current tax assets (net) |
5,526.00 |
|
Other current assets |
|
| 1 |
Other current assets |
61,314.00 |
|
Total of other current assets |
61,314.00 |
|
Total current assets |
5,33,003.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
15,12,330.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,218.00 |
|
Other equity |
9,63,958.00 |
|
Total equity attributable to owners of parent |
9,65,176.00 |
|
Non controlling interest |
0.00 |
|
Total equity |
9,65,176.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
43,567.00 |
|
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 |
88,307.00 |
|
Total of other non-current financial liabilities |
88,307.00 |
|
Total non-current financial liabilities |
1,31,874.00 |
|
Provisions, non-current |
3,430.00 |
|
Deferred tax liabilities (net) |
718.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
1,326.00 |
|
Total of other non-current liabilities |
1,326.00 |
|
Total non-current liabilities |
1,37,348.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,44,624.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
16,956.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,61,725.00 |
|
Total Trade payable |
1,78,681.00 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
16,873.00 |
| 2 |
Other current financial liabilities |
43,119.00 |
|
Total of other current financial liabilities |
59,992.00 |
|
Total current financial liabilities |
3,83,297.00 |
|
Other current liabilities |
12,083.00 |
| 1 |
Other current liabilities |
12,083.00 |
|
Total of other current liabilities |
12,083.00 |
|
Provisions, current |
12,253.00 |
|
Current tax liabilities (Net) |
2,173.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
4,09,806.00 |
| 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 |
5,47,154.00 |
|
Total equity and liabilites |
15,12,330.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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 |
Textile |
97,059.00 |
1,65,433.00 |
| 2 |
Shirting |
22,187.00 |
41,711.00 |
| 3 |
Apparel |
55,910.00 |
90,784.00 |
| 4 |
Garmenting |
33,910.00 |
63,463.00 |
| 5 |
Emerging business |
10,025.00 |
17,913.00 |
| 6 |
Inter segment |
0.00 |
0.00 |
|
Total Segment Revenue |
2,19,091.00 |
3,79,304.00 |
|
Less: Inter segment revenue |
11,581.00 |
20,243.00 |
|
Revenue from operations |
2,07,510.00 |
3,59,061.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Textile |
13,413.00 |
16,727.00 |
| 2 |
Shirting |
1,097.00 |
1,977.00 |
| 3 |
Apparel |
1,120.00 |
(701.00) |
| 4 |
Garmenting |
1,824.00 |
3,208.00 |
| 5 |
Emerging business |
(4,236.00) |
(8,044.00) |
| 6 |
Inter segment |
250.00 |
(133.00) |
|
Total Profit before tax |
13,468.00 |
13,034.00 |
|
i. Finance cost |
5,064.00 |
8,873.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(688.00) |
(1,098.00) |
|
Profit before tax |
9,092.00 |
5,259.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Textile |
5,76,619.00 |
5,76,619.00 |
| 2 |
Shirting |
97,300.00 |
97,300.00 |
| 3 |
Apparel |
3,39,416.00 |
3,39,416.00 |
| 4 |
Garmenting |
1,46,428.00 |
1,46,428.00 |
| 5 |
Emerging business |
55,484.00 |
55,484.00 |
| 6 |
Inter segment |
(29,791.00) |
(29,791.00) |
|
Total Segment Asset |
11,85,456.00 |
11,85,456.00 |
|
Un-allocable Assets |
3,26,874.00 |
3,26,874.00 |
|
Net Segment Asset |
15,12,330.00 |
15,12,330.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Textile |
1,46,567.00 |
1,46,567.00 |
| 2 |
Shirting |
25,529.00 |
25,529.00 |
| 3 |
Apparel |
1,19,156.00 |
1,19,156.00 |
| 4 |
Garmenting |
49,882.00 |
49,882.00 |
| 5 |
Emerging business |
41,295.00 |
41,295.00 |
| 6 |
Inter segment |
(27,385.00) |
(27,385.00) |
|
Total Segment Liabilities |
3,55,044.00 |
3,55,044.00 |
|
Un-allocable Liabilities |
1,92,110.00 |
1,92,110.00 |
|
Net Segment Liabilities |
5,47,154.00 |
5,47,154.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
Remeasurement of defined benefit plan - (loss)/ gain |
(181.00) |
(377.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(181.00) |
(377.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(46.00) |
(95.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translating financial statements of foreign operations |
(276.00) |
(893.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(276.00) |
(893.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(411.00) |
(1,175.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| 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 |
5,259.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
13,717.00 |
|
Adjustments for decrease (increase) in inventories |
(28,135.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(80,864.00) |
|
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 |
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 |
36,539.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
21,435.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
2,930.00 |
|
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 |
112.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
6,169.00 |
|
Adjustments for share-based payments |
(1,115.00) |
|
Adjustments for fair value losses (gains) |
981.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(2,236.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(697.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(43,502.00) |
|
Net cash flows from (used in)
operations |
(38,243.00) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
(1,328.00) |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(36,915.00) |
|
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 |
15.00 |
|
Purchase of property, plant and equipment |
8,670.00 |
|
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 |
2,842.00 |
|
Purchase of other long-term assets |
10,000.00 |
|
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 |
562.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
24,687.00 |
|
Net cash flows from (used in)
investing activities |
9,436.00 |
|
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 |
13,961.00 |
|
Repayments of borrowings |
5,500.00 |
|
Payments of lease liabilities |
13,150.00 |
|
Dividends paid |
601.00 |
|
Interest paid |
7,727.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
58,577.00 |
|
Net cash flows from (used in)
financing activities |
45,560.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
18,081.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
18,081.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
23,635.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
41,716.00 |