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	Consolidated
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	Multi segment
Description of single segment
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

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	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	5574600000	19468400000
	Other income	439400000	1584000000
	Total income	6014000000	21052400000
2	Expenses
(a)	Cost of materials consumed	1752000000	6939300000
(b)	Purchases of stock-in-trade	75400000	419500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	351100000	-403300000
(d)	Employee benefit expense	944100000	3820200000
(e)	Finance costs	174900000	652800000
(f)	Depreciation, depletion and amortisation expense	367300000	1461000000
(f)	Other Expenses
1	Manufacturing and operating expenses	1307300000	4909900000
2	Other expenses	596400000	2019000000
	Total other expenses	1903700000	6928900000
	Total expenses	5568500000	19818400000
3	Total profit before exceptional items and tax	445500000	1234000000
4	Exceptional items	0	0
5	Total profit before tax	445500000	1234000000
6	Tax expense
7	Current tax	221800000	483400000
8	Deferred tax	-134000000	-220200000
9	Total tax expenses	87800000	263200000
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	357700000	970800000
12	Profit (loss) from discontinued operations before tax	1541600000	76634400000
13	Tax expense of discontinued operations	421100000	798400000
14	Net profit (loss) from discontinued operation after tax	1120500000	75836000000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-103500000	-450600000
16	Total profit (loss) for period	1374700000	76356200000
17	Other comprehensive income net of taxes	-581000000	372200000
18	Total Comprehensive Income for the period	793700000	76728400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1327600000	76313600000
	Total profit or loss, attributable to non-controlling interests	47100000	47100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-572900000	380300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-8100000	-8100000
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		36495900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3	7
	Diluted earnings (loss) per share from continuing operations	3	7
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	17	1140
	Diluted earnings (loss) per share from discontinued operations	17	1137
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	20	1147
	Diluted earnings (loss) per share from continuing and discontinued operations	20	1144
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	8903600000
	Capital work-in-progress	49000000
	Investment property	0
	Goodwill	2649800000
	Other intangible assets	6167600000
	Intangible assets under development	54300000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	2629800000
	Non-current financial assets
	Non-current investments	3845100000
	Trade receivables, non-current	0
	Loans, non-current	3900000
	Other non-current financial assets	409200000
	Total non-current financial assets	4258200000
	Deferred tax assets (net)	0
	Other non-current assets	281000000
	Total non-current assets	24993300000
2	Current assets
	Inventories	4191400000
	Current financial asset
	Current investments	4721600000
	Trade receivables, current	4056000000
	Cash and cash equivalents	343700000
	Bank balance other than cash and cash equivalents	2641400000
	Loans, current	277100000
	Other current financial assets	203500000
	Total current financial assets	12243300000
	Current tax assets (net)	138300000
	Other current assets	1095400000
	Total current assets	17668400000
3	Non-current assets classified as held for sale	34501400000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	77163100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	665500000
	Other equity	36495900000
	Total equity attributable to owners of parent	37161400000
	Non controlling interest	4413700000
	Total equity	41575100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3450300000
	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	3450300000
	Provisions, non-current	0
	Deferred tax liabilities (net)	1973300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	2700000
	Total non-current liabilities	5426300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3953000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	290900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2247900000
	Total Trade payable	2538800000
	Other current financial liabilities	729000000
	Total current financial liabilities	7220800000
	Other current liabilities	435900000
	Provisions, current	605800000
	Current tax liabilities (Net)	70300000
	Deferred government grants, Current	0
	Total current liabilities	8332800000
3	Liabilities directly associated with assets in disposal group classified as held for sale	21828900000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	35588000000
	Total equity and liabilites	77163100000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Tools and hardware	1217500000	4261300000
2	Auto components	1147200000	4264900000
3	Precision	2919700000	9713400000
4	Others	290300000	1230100000
5	Revenue from discontinued operations	7663300000	35112600000
6	Inter segment	0	0
	Total Segment Revenue	13238000000	54582300000
	Less: Inter segment revenue	100000	100000
	Revenue from operations	13237900000	54581000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Tools and hardware	85100000	114100000
2	Auto components	199200000	680300000
3	Precision	232800000	440000000
4	Others	5000000	-78300000
5	Revenue from discontinued operations	1120500000	75836000000
6	Inter segment	0	0
	Total Profit before tax	1642600000	76992100000
	i. Finance cost	170300000	170300000
	ii. Other Unallocable Expenditure net off Unallocable income	-93700000	-93700000
	Profit before tax	1566000000	77070000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Tools and hardware	1993800000	1993800000
2	Auto components	2723700000	2723700000
3	Precision	18573500000	18573500000
4	Others	979200000	979200000
5	Revenue from discontinued operations	34501400000	34501400000
6	Inter segment	-72800000	-72800000
	Total Segment Asset	58698800000	58698800000
	Un-allocable Assets	18464300000	18464300000
	Net Segment Asset	77163100000	77163100000
4	Segment Liabilities
	Segment Liabilities
1	Tools and hardware	1137700000	1137700000
2	Auto components	935000000	935000000
3	Precision	2395500000	2395500000
4	Others	318400000	318400000
5	Revenue from discontinued operations	21828900000	21828900000
6	Inter segment	-72800000	-72800000
	Total Segment Liabilities	26542700000	26542700000
	Un-allocable Liabilities	9045200000	9045200000
	Net Segment Liabilities	35587900000	35587900000
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	OCI from continuing operations - (loss)/ gain	-622700000	498200000
2	OCI from discontinued operations - (loss)	-1000000	-1000000
	Total Amount of items that will not be reclassified to profit and loss	-623700000	497200000
2	Income tax relating to items that will not be reclassified to profit or loss	-90600000	71600000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translating financial statements of foreign operations	0	300000
2	Exchange differences on translating financial statements of foreign operations- discontinued operations	0	-9800000
3	Share of OCI in associates and joint ventures (net of tax)	-47900000	-43900000
	Total Amount of items that will be reclassified to profit and loss	-47900000	-53400000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-581000000	372200000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1234000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1155800000
	Adjustments for decrease (increase) in inventories			-2214200000
	Adjustments for decrease (increase) in trade receivables, current			-7053700000
	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			7100000
	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			6465000000
	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			1633800000
	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			-9500000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			600000
	Adjustments for interest income			765300000
	Adjustments for share-based payments			119100000
	Adjustments for fair value losses (gains)			-693500000
	Adjustments for undistributed profits of associates			73937100000
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			76634400000
	Other adjustments for non-cash items			2900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			309500000
	Total adjustments for reconcile profit (loss)			1653700000
	Net cash flows from (used in) operations			2887700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1171300000
	Other inflows (outflows) of cash			615000000
	Net cash flows from (used in) operating activities			2331400000
	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			161100000
	Purchase of property, plant and equipment			1578600000
	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			95400000
	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			600000
	Interest received			751900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1557000000
	Net cash flows from (used in) investing activities	-2317400000
	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			1732900000
	Repayments of borrowings			1540800000
	Payments of lease liabilities			43100000
	Dividends paid			659100000
	Interest paid			1105400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			577600000
	Net cash flows from (used in) financing activities			-1037900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1023900000
	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			-1023900000
	Cash and cash equivalents cash flow statement at beginning of period			1815700000
	Cash and cash equivalents cash flow statement at end of period			791800000