Integrated Filing — IndAS

General information about company
Scrip Code	500330
NSE Symbol	RAYMOND
MSEI Symbol	NOTLISTED
ISIN	INE301A01014
Name of company	Raymond 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	Audited
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	Real Estate
Start date and time of board meeting	12-May-2025   16:00:00
End date and time of board meeting	12-May-2025   19:30:00
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	2025-01-29
Indicate Company website link for updated RPT policy of the Company	https://api.raymond.in/uploads/investor/1740996002854Related%20Party%20Transaction%20Policy.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	Audited	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	12400000	60900000
	Other income	444300000	1842600000
	Total income	456700000	1903500000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	61100000	258600000
(e)	Finance costs	100000	1100000
(f)	Depreciation, depletion and amortisation expense	70800000	303100000
(f)	Other Expenses
1	Other expenses	184100000	514500000
2	Profit (loss) from discontinued operations before tax	-1520500000	-90755700000
	Total other expenses	-1336400000	-90241200000
	Total expenses	-1204400000	-89678400000
3	Total profit before exceptional items and tax	1661100000	91581900000
4	Exceptional items	-125000000	-329300000
5	Total profit before tax	1536100000	91252600000
6	Tax expense
7	Current tax	83900000	202800000
8	Deferred tax	-78600000	-65300000
9	Total tax expenses	5300000	137500000
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	1530800000	91115100000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	428300000	831500000
14	Net profit (loss) from discontinued operation after tax	-428300000	-831500000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1102500000	90283600000
17	Other comprehensive income net of taxes	-508100000	467800000
18	Total Comprehensive Income for the period	594400000	90751400000
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	665500000	665500000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		32560900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0	5
	Diluted earnings (loss) per share from continuing operations	0	5
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	16	1351
	Diluted earnings (loss) per share from discontinued operations	16	1351
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	16	1356
	Diluted earnings (loss) per share from continuing and discontinued operations	16	1356
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	3397600000
	Capital work-in-progress	0
	Investment property	1100000
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	2482100000
	Non-current financial assets
	Non-current investments	3842800000
	Trade receivables, non-current	0
	Loans, non-current	2474100000
	Other non-current financial assets	258600000
	Total non-current financial assets	6575500000
	Deferred tax assets (net)	0
	Other non-current assets	17200000
	Total non-current assets	12473500000
2	Current assets
	Inventories	40900000
	Current financial asset
	Current investments	4697500000
	Trade receivables, current	8900000
	Cash and cash equivalents	146200000
	Bank balance other than cash and cash equivalents	2627900000
	Loans, current	500000000
	Other current financial assets	379300000
	Total current financial assets	8359800000
	Current tax assets (net)	0
	Other current assets	153900000
	Total current assets	8554600000
3	Non-current assets classified as held for sale	26490400000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	47518500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	665500000
	Other equity	32560900000
	Total equity attributable to owners of parent	33226400000
	Non controlling interest
	Total equity	33226400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	8400000
	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	8400000
	Provisions, non-current	0
	Deferred tax liabilities (net)	181200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	189600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	266100000
	Total Trade payable	269600000
	Other current financial liabilities	158200000
	Total current financial liabilities	429900000
	Other current liabilities	79600000
	Provisions, current	19400000
	Current tax liabilities (Net)	69500000
	Deferred government grants, Current	0
	Total current liabilities	598400000
3	Liabilities directly associated with assets in disposal group classified as held for sale	13504100000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	14292100000
	Total equity and liabilites	47518500000
	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		Audited	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	Audited	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)	-591300000	547500000
	Total Amount of items that will not be reclassified to profit and loss	-591300000	547500000
2	Income tax relating to items that will not be reclassified to profit or loss	-83200000	79700000
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	-508100000	467800000

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			Audited
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			91252600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			285700000
	Adjustments for decrease (increase) in inventories			695700000
	Adjustments for decrease (increase) in trade receivables, current			-3123800000
	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			3824000000
	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			461800000
	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			0
	Adjustments for dividend income			500000
	Adjustments for interest income			1226300000
	Adjustments for share-based payments			119100000
	Adjustments for fair value losses (gains)			-682800000
	Adjustments for undistributed profits of associates			87797600000
	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			10500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-87434200000
	Net cash flows from (used in) operations			3818400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1020300000
	Other inflows (outflows) of cash			615000000
	Net cash flows from (used in) operating activities			3413100000
	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			5400000
	Purchase of property, plant and equipment			298800000
	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			2697000000
	Cash receipts from repayment of advances and loans made to other parties			599700000
	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			500000
	Interest received			1065500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1062600000
	Net cash flows from (used in) investing activities	-2387300000
	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			148800000
	Repayments of borrowings			1228200000
	Payments of lease liabilities			27700000
	Dividends paid			665500000
	Interest paid			249600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			599000000
	Net cash flows from (used in) financing activities			-1423200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-397400000
	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			-397400000
	Cash and cash equivalents cash flow statement at beginning of period			849900000
	Cash and cash equivalents cash flow statement at end of period			452500000