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	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	Audited
Segment Reporting	Multi segment
Description of single segment
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

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	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	14941500000	61767400000
	Other income	856200000	1832400000
	Total income	15797700000	63599800000
2	Expenses
(a)	Cost of materials consumed	2426300000	12196500000
(b)	Purchases of stock-in-trade	5107100000	16074100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-841600000	-521400000
(d)	Employee benefit expense	2249000000	9451700000
(e)	Finance costs	534000000	2073500000
(f)	Depreciation, depletion and amortisation expense	910800000	3213500000
(f)	Other Expenses
1	Manufacturing and operating	2006400000	7391100000
2	Other expenses	3858800000	12497900000
	Total other expenses	5865200000	19889000000
	Total expenses	16250800000	62376900000
3	Total profit before exceptional items and tax	-453100000	1222900000
4	Exceptional items	-19800000	-622800000
5	Total profit before tax	-472900000	600100000
6	Tax expense
7	Current tax	243200000	354000000
8	Deferred tax	-266600000	-135800000
9	Total tax expenses	-23400000	218200000
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	-449500000	381900000
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	-449500000	381900000
17	Other comprehensive income net of taxes	146300000	91700000
18	Total Comprehensive Income for the period	-303200000	473600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-449500000	381900000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	146300000	91700000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		95754900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-7.38	6.27
	Diluted earnings (loss) per share from continuing operations	-7.38	6.27
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	-7.38	6.27
	Diluted earnings (loss) per share from continuing and discontinued operations	-7.38	6.27
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
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	24957100000
	Capital work-in-progress	1236900000
	Investment property	0
	Goodwill	4537700000
	Other intangible assets	47776800000
	Intangible assets under development	346400000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1425700000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	1217500000
	Total non-current financial assets	2643200000
	Deferred tax assets (net)	11450400000
	Other non-current assets	689700000
	Total non-current assets	93638200000
2	Current assets
	Inventories	17567500000
	Current financial asset
	Current investments	8232700000
	Trade receivables, current	9171600000
	Cash and cash equivalents	2645600000
	Bank balance other than cash and cash equivalents	1363200000
	Loans, current	0
	Other current financial assets	444100000
	Total current financial assets	21857200000
	Current tax assets (net)	349400000
	Other current assets	4947700000
	Total current assets	44721800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	138360000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	121800000
	Other equity	95754900000
	Total equity attributable to owners of parent	95876700000
	Non controlling interest	0
	Total equity	95876700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3726000000
	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	8854400000
	Total non-current financial liabilities	12580400000
	Provisions, non-current	0
	Deferred tax liabilities (net)	182500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	178200000
	Total non-current liabilities	12941100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8969700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1123900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	12112800000
	Total Trade payable	13236700000
	Other current financial liabilities	5228300000
	Total current financial liabilities	27434700000
	Other current liabilities	1217500000
	Provisions, current	809000000
	Current tax liabilities (Net)	81000000
	Deferred government grants, Current	0
	Total current liabilities	29542200000
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	42483300000
	Total equity and liabilites	138360000000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Textile	7273500000	30022400000
2	Shirting	1846500000	7995800000
3	Apparel	3911900000	15928400000
4	Garmenting	2480100000	10684100000
5	Others	247500000	946600000
6	Inter segment	0	0
	Total Segment Revenue	15759500000	65577300000
	Less: Inter segment revenue	818000000	818000000
	Revenue from operations	14941500000	61767400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Textile	82800000	2798700000
2	Shirting	517100000	774000000
3	Apparel	-515600000	-662300000
4	Garmenting	-145700000	224000000
5	Others	-45300000	-118200000
6	Inter segment	71900000	9800000
	Total Profit before tax	-34800000	3026000000
	i. Finance cost	312200000	312200000
	ii. Other Unallocable Expenditure net off Unallocable income	106100000	106100000
	Profit before tax	-453100000	1222900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Textile	55547100000	55547100000
2	Shirting	10092400000	10092400000
3	Apparel	34863200000	34863200000
4	Garmenting	12964100000	12964100000
5	Others	599000000	599000000
6	Inter segment	-2416300000	-2416300000
	Total Segment Asset	111649500000	111649500000
	Un-allocable Assets	26710500000	26710500000
	Net Segment Asset	138360000000	138360000000
4	Segment Liabilities
	Segment Liabilities
1	Textile	11815200000	11815200000
2	Shirting	2325600000	2325600000
3	Apparel	13963600000	13963600000
4	Garmenting	3319000000	3319000000
5	Others	249900000	249900000
6	Inter segment	-2289000000	-2289000000
	Total Segment Liabilities	29384300000	29384300000
	Un-allocable Liabilities	13099000000	13099000000
	Net Segment Liabilities	42483300000	42483300000
	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	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 - gain	133700000	133700000
	Total Amount of items that will not be reclassified to profit and loss	133700000	133700000
2	Income tax relating to items that will not be reclassified to profit or loss	31900000	31900000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translating financial statements of foreign operations	44500000	-10100000
	Total Amount of items that will be reclassified to profit and loss	44500000	-10100000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	146300000	91700000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			600100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2073500000
	Adjustments for decrease (increase) in inventories			-447500000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			-1958400000
	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			587500000
	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			3213500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			393500000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			606800000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	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			-380000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2875300000
	Net cash flows from (used in) operations			3475400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-567800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4043200000
	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			32000000
	Purchase of property, plant and equipment			2192000000
	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			121700000
	Purchase of other long-term assets			1370400000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	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			0
	Interest received			602600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2806100000
	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			5480400000
	Repayments of borrowings			1021200000
	Payments of lease liabilities			1184400000
	Dividends paid			600000000
	Interest paid			2090200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			584600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1821700000
	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			1821700000
	Cash and cash equivalents cash flow statement at beginning of period			812900000
	Cash and cash equivalents cash flow statement at end of period			2634600000