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-Jan-2025
Date of end of financial year	31-Dec-2025
Date of board meeting when results were approved	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-Mar-2025
Description of presentation currency	INR (in Actuals)
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	Multi segment
Description of single segment
Start date and time of board meeting	08-May-2025   17:00:00
End date and time of board meeting	08-May-2025   20:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	37680160000
	Other income	253220000
	Total income	37933380000
2	Expenses
(a)	Cost of materials consumed	23910790000
(b)	Purchases of stock-in-trade	98620000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2956780000
(d)	Employee benefit expense	3136850000
(e)	Finance costs	2243570000
(f)	Depreciation, depletion and amortisation expense	2072620000
(f)	Other Expenses
1	(Gain) / Loss on foreign currency transactions and translations, net	286960000	286960000
2	Other expenses	9400250000	9400250000
	Total other expenses	9687210000
	Total expenses	38192880000
3	Total profit before exceptional items and tax	-259500000
4	Exceptional items	0
5	Total profit before tax	-259500000
6	Tax expense
7	Current tax	839660000
8	Deferred tax	51880000
9	Total tax expenses	891540000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0
11	Net Profit Loss for the period from continuing operations	-1151040000
12	Profit (loss) from discontinued operations before tax	0
13	Tax expense of discontinued operations	0
14	Net profit (loss) from discontinued operation after tax	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0
16	Total profit (loss) for period	-1151040000
17	Other comprehensive income net of taxes	2935350000
18	Total Comprehensive Income for the period	1784310000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-1376950000
	Total profit or loss, attributable to non-controlling interests	225910000	225910000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1040530000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	743780000
21	Details of equity share capital
	Paid-up equity share capital	672690000
	Face value of equity share capital	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	-4.09
	Diluted earnings (loss) per share from continuing operations	-4.09
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0
	Diluted earnings (loss) per share from discontinued operations	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-4.09
	Diluted earnings (loss) per share from continuing and discontinued operations	-4.09
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

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025
Date of end of reporting period		31-Mar-2025
Whether accounts are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Carbon	28823900000	28823900000
2	Advanced Materials	8071600000	8071600000
3	Cement	2880280000	2880280000
	Total Segment Revenue	39775780000
	Less: Inter segment revenue	2095620000	2095620000
	Revenue from operations	37680160000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Carbon	4125980000	4125980000
2	Advanced Materials	-82900000	-82900000
3	Cement	47350000	47350000
	Total Profit before tax	4090430000
	i. Finance cost	2243570000	2243570000
	ii. Other Unallocable Expenditure net off Unallocable income	2106360000	2106360000
	Profit before tax	-259500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Carbon	0	0
2	Advanced Materials	0	0
3	Cement	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Carbon	0	0
2	Advanced Materials	0	0
3	Cement	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

Other Unallocable Expenditure net off Unallocable Income includes nDepreciation and amortisation expense - INR 2,072.62 nInterest income - INR (222.38) nUnallocable (income) expense - INR 256.12 n nSegmental assets and liabilities: n nThe assests and liabilities of the Group are often deployed interchangeably between segments, therefore it is impractical to allocate these assets and liabilities to each segment. Further, total assets and liabilities balances for each reportable segment is not reviewd 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
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-Jan-2025
B	Date of end of reporting period	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or 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, net of tax	536110000	536110000
	Total Amount of items that will not be reclassified to profit and loss	536110000
2	Income tax relating to items that will not be reclassified to profit or loss	14380000
3	Amount of items that will be reclassified to profit and loss
1	Foreign currency translation reserve	2967250000	2967250000
2	Exchange difference arising on net investment in foreign operation	-553630000	-553630000
	Total Amount of items that will be reclassified to profit and loss	2413620000
4	Income tax relating to items that will be reclassified to profit or loss	0
5	Total Other comprehensive income	2935350000