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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Single segment
Description of single segment	Textile and Apparel
Start date and time of board meeting	12-May-2025   11:30:00
End date and time of board meeting	12-May-2025   16:00:00
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	2025-01-30
Indicate Company website link for updated RPT policy of the Company	https://raymondlifestyle.com/uploads/Related-Party-Transaction-Policy2.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
Disclosure for default on Loans and Debt Securities is not applicable to the Company.

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	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
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	11429800000	46812800000
	Other income	367100000	1311200000
	Total income	11796900000	48124000000
2	Expenses
(a)	Cost of materials consumed	684400000	5527000000
(b)	Purchases of stock-in-trade	5112400000	15841200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-550600000	-339400000
(d)	Employee benefit expense	1344300000	5912800000
(e)	Finance costs	461500000	1831700000
(f)	Depreciation, depletion and amortisation expense	746100000	2566800000
(f)	Other Expenses
1	Manufacturing and operating costs	1417700000	5243000000
2	Other expenses	3368900000	10966400000
	Total other expenses	4786600000	16209400000
	Total expenses	12584700000	47549500000
3	Total profit before exceptional items and tax	-787800000	574500000
4	Exceptional items	-19800000	-622800000
5	Total profit before tax	-807600000	-48300000
6	Tax expense
7	Current tax	62800000	62800000
8	Deferred tax	-225500000	-21100000
9	Total tax expenses	-162700000	41700000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-644900000	-90000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-644900000	-90000000
17	Other comprehensive income net of taxes	111100000	111100000
18	Total Comprehensive Income for the period	-533800000	21100000
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	121800000	121800000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		94657000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-11	-1
	Diluted earnings (loss) per share from continuing operations	-11	-1
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	-1
	Diluted earnings (loss) per share from continuing and discontinued operations	-11	-1
24	Debt equity ratio	0.1	0.1
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
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	18969400000
	Capital work-in-progress	384300000
	Investment property	16900000
	Goodwill	0
	Other intangible assets	46253600000
	Intangible assets under development	346400000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	11814500000
	Non-current financial assets
	Non-current investments	1425700000
	Trade receivables, non-current	0
	Loans, non-current	562500000
	Other non-current financial assets	1166700000
	Total non-current financial assets	3154900000
	Deferred tax assets (net)	11504900000
	Other non-current assets	318500000
	Total non-current assets	92763400000
2	Current assets
	Inventories	13642100000
	Current financial asset
	Current investments	8129400000
	Trade receivables, current	6539800000
	Cash and cash equivalents	2443500000
	Bank balance other than cash and cash equivalents	1269400000
	Loans, current	750000000
	Other current financial assets	431600000
	Total current financial assets	19563700000
	Current tax assets (net)	309100000
	Other current assets	4057900000
	Total current assets	37572800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	130336200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	121800000
	Other equity	94657000000
	Total equity attributable to owners of parent	94778800000
	Non controlling interest
	Total equity	94778800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	11588800000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	11588800000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	44800000
	Total non-current liabilities	11633600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	7890800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1041200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	10234000000
	Total Trade payable	11275200000
	Other current financial liabilities	3366400000
	Total current financial liabilities	22532400000
	Other current liabilities	985700000
	Provisions, current	405700000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	23923800000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	35557400000
	Total equity and liabilites	130336200000
	Disclosure of notes on assets and liabilities

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	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
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
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	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
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	Items that will not be reclassified to profit or loss - Gains(net of tax)	148500000	148500000
	Total Amount of items that will not be reclassified to profit and loss	148500000	148500000
2	Income tax relating to items that will not be reclassified to profit or loss	37400000	37400000
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	111100000	111100000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-48300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1831700000
	Adjustments for decrease (increase) in inventories			-294400000
	Adjustments for decrease (increase) in trade receivables, current			454600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1130800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2566800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-18100000
	Adjustments for dividend income			0
	Adjustments for interest income			714400000
	Adjustments for share-based payments			-3600000
	Adjustments for fair value losses (gains)			-228500000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			247100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4972000000
	Net cash flows from (used in) operations			4923700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-630800000
	Other inflows (outflows) of cash			-615000000
	Net cash flows from (used in) operating activities			4939500000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			16800000
	Purchase of property, plant and equipment			1408200000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			1000000000
	Cash receipts from repayment of advances and loans made to other parties			687500000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			100000
	Interest received			714400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1340200000
	Net cash flows from (used in) investing activities	-2329600000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			4051500000
	Repayments of borrowings			1000000000
	Payments of lease liabilities			1208400000
	Dividends paid			600000000
	Interest paid			1114800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-743100000
	Net cash flows from (used in) financing activities			-614800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1995100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			1995100000
	Cash and cash equivalents cash flow statement at beginning of period			437300000
	Cash and cash equivalents cash flow statement at end of period			2432400000