Integrated Filing — IndAS



General information about company
Scrip Code 532712
NSE Symbol RCOM
MSEI Symbol NOTLISTED
ISIN INE330H01018
Name of company Reliance Communications 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 27-May-2025   17:11:00
End date and time of board meeting 27-May-2025   19:25:00
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 Statement on impact of audit qualification



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 870000000 3580000000
Other income 140000000 330000000
Total income 1010000000 3910000000
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 80000000 340000000
(e) Finance costs 110000000 460000000
(f) Depreciation, depletion and amortisation expense 310000000 1170000000
(f) Other Expenses
1 Access Charges, Licence Fees and Network Expenses 320000000 1480000000
2 Sales and General Administration Expenses 440000000 1870000000
Total other expenses 760000000 3350000000
Total expenses 1260000000 5320000000
3 Total profit before exceptional items and tax -250000000 -1410000000
4 Exceptional items -500000000 -410000000
5 Total profit before tax -750000000 -1820000000
6 Tax expense
7 Current tax 40000000 40000000
8 Deferred tax 0 0
9 Total tax expenses 40000000 40000000
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 -790000000 -1860000000
12 Profit (loss) from discontinued operations before tax -24230000000 -92030000000
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax -24230000000 -92030000000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -25020000000 -93890000000
17 Other comprehensive income net of taxes 250000000 350000000
18 Total Comprehensive Income for the period -24770000000 -93540000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -25020000000 -93890000000
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 -24770000000 -93540000000
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 13830000000 13830000000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.11 -0.83
Diluted earnings (loss) per share from continuing operations -0.11 -0.83
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -8.83 -33.53
Diluted earnings (loss) per share from discontinued operations -8.83 -33.53
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -8.94 -34.36
Diluted earnings (loss) per share from continuing and discontinued operations -8.94 -34.36
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 13520000000
Capital work-in-progress 530000000
Investment property 0
Goodwill 13870000000
Other intangible assets 70000000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 360000000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 720000000
Total non-current financial assets 1080000000
Deferred tax assets (net) 50000000
Other non-current assets 11160000000
Total non-current assets 40280000000
2 Current assets
Inventories 20000000
Current financial asset
Current investments 0
Trade receivables, current 3110000000
Cash and cash equivalents 1940000000
Bank balance other than cash and cash equivalents 2450000000
Loans, current 3850000000
Other current financial assets 1190000000
Total current financial assets 12540000000
Current tax assets (net) 0
Other current assets 48850000000
Total current assets 61410000000
3 Non-current assets classified as held for sale 262560000000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 364250000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 13830000000
Other equity -928730000000
Total equity attributable to owners of parent -914900000000
Non controlling interest -50000000
Total equity -914950000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 4240000000
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 4240000000
Provisions, non-current 20000000
Deferred tax liabilities (net) 2380000000
Deferred government grants, Non-current 0
Other non-current liabilities 1030000000
Total non-current liabilities 7670000000
Current liabilities
Current financial liabilities
Borrowings, current 467920000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 460000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 36110000000
Total Trade payable 36570000000
Other current financial liabilities 636000000000
Total current financial liabilities 1140490000000
Other current liabilities 5370000000
Provisions, current 12320000000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1158180000000
3 Liabilities directly associated with assets in disposal group classified as held for sale 113350000000
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 1279200000000
Total equity and liabilites 364250000000
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 India Operation 970000000 3860000000
2 Global Operation 40000000 80000000
3 Others/ Unallocable 0 0
4 Inter segment Eliminations 0 0
Total Segment Revenue 1010000000 3940000000
Less: Inter segment revenue 0 0
Revenue from operations 1010000000 3910000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India Operation -10000000 -780000000
2 Global Operation -140000000 -170000000
3 Others/ Unallocable 0 0
4 Inter segment Eliminations 0 0
Total Profit before tax -150000000 -950000000
i. Finance cost 110000000 110000000
ii. Other Unallocable Expenditure net off Unallocable income 490000000 490000000
Profit before tax -750000000 -1820000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India Operation 354070000000 354070000000
2 Global Operation 21330000000 21330000000
3 Others/ Unallocable 5580000000 5580000000
4 Inter segment Eliminations 0 0
Total Segment Asset 380980000000 380980000000
Un-allocable Assets -16730000000 -16730000000
Net Segment Asset 364250000000 364250000000
4 Segment Liabilities
Segment Liabilities
1 India Operation 1279250000000 1279250000000
2 Global Operation 14360000000 14360000000
3 Others/ Unallocable 2380000000 2380000000
4 Inter segment Eliminations 0 0
Total Segment Liabilities 1295990000000 1295990000000
Un-allocable Liabilities -16790000000 -16790000000
Net Segment Liabilities 1279200000000 1279200000000
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 Other Comprehensive Income/ (Loss) 250000000 350000000
Total Amount of items that will not be reclassified to profit and loss 250000000 350000000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 250000000 350000000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 -1820000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 11000000000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 660000000
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 82000000000
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 1170000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 80000000
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 470000000
Adjustments for dividend income 0
Adjustments for interest income 530000000
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 -450000000
Other adjustments to reconcile profit (loss) -92030000000
Other adjustments for non-cash items -430000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1940000000
Net cash flows from (used in) operations 120000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -140000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 260000000
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 0
Purchase of property, plant and equipment 0
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 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 240000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -30000000
Net cash flows from (used in) investing activities 210000000
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 0
Repayments of borrowings 90000000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 490000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -580000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -110000000
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 -110000000
Cash and cash equivalents cash flow statement at beginning of period 2050000000
Cash and cash equivalents cash flow statement at end of period 1940000000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Pathak H.D. & Associates LLP Yes 31-Jan-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 3910000000 3910000000
2 Total Expenditure 5320000000 5320000000
3 Net Profit/(Loss) -1820000000 -1820000000
4 Earnings Per Share -34.09 -53.82
5 Total Assets 364250000000 364250000000
6 Total Liabilities 1279250000000 1676800000000
7 Net Worth -914900000000 -1312450000000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Qualified opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)


Text Block
Textual Information(1) Non provision of interest and foreign exchange variation Refer Note No 5
Textual Information(2) Impact is not ascertainable as the Company is under IBC and CIR process initiated
Textual Information(3) Impact is not ascertainable as the Company is under IBC and CIR process initiated
Textual Information(4) Impact is not ascertainable as the Company is under IBC and CIR process initiated
Textual Information(5) Impact is not ascertainable as the Company is under IBC and CIR process initiated
Textual Information(6) (i) Impairment review of tangible and intangible assets, assets held for sale, investments, balance lying in Goods and Service Tax, liabilities and Impairment of goodwill on Consolidation (Refer Note No.4), Lease (Refer Note No.15) n(ii) Qualification on Going Concern in some of Subsidiaries (Refer Note No. 4 & 8) n(iii) Qualification on willful defaulter & Fraud (Refer Note No. 26 & 28) n
Textual Information(7) Impact is not ascertainable as the Company is under IBC and CIR process initiated
Textual Information(8) Impact is not ascertainable as the Company is under IBC and CIR process initiated
Textual Information(9) Impact is not ascertainable as the Company is under IBC and CIR process initiated
Textual Information(10) Refer Basis for Qualified Opinion in audit report read with relevant notes in the Consolidated financial results, the same is self explanatory


Signatories detail
Name of CEO / Managing director Grace Thomas
Name of CFO Srinivasan Gopalan
Name of audit committee chairman NA
Name of statutory auditor Jigar T Shah
Name of other signatory, if any, with designation
Place Mumbai
Date 27-May-2025