Integrated Filing — IndAS



General information about company
Scrip Code 515018
NSE Symbol REGENCERAM
MSEI Symbol NOTLISTED
ISIN INE277C01012
Name of company Regency ceramics 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-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 Ceramics
Start date and time of board meeting 29-May-2025   21:30:00
End date and time of board meeting 29-May-2025   22:05:00
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
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 2024-11-11
Indicate Company website link for updated RPT policy of the Company www.regencyceramics.in
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
Not Applicable



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 70199000 131470000
Other income 115475000 126210000
Total income 185674000 257680000
2 Expenses
(a) Cost of materials consumed 134732000 209667000
(b) Purchases of stock-in-trade 15004000 33961000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -100121000 -161717000
(d) Employee benefit expense 16219000 44808000
(e) Finance costs 1623000 3295000
(f) Depreciation, depletion and amortisation expense 9804000 40534000
(f) Other Expenses
1 other expences 65073000 135913000
Total other expenses 65073000 135913000
Total expenses 142334000 306461000
3 Total profit before exceptional items and tax 43340000 -48781000
4 Exceptional items 0 0
5 Total profit before tax 43340000 -48781000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -71282000 -71282000
9 Total tax expenses -71282000 -71282000
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 114622000 22501000
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 114622000 22501000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 114622000 22501000
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 264416000 264416000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve -865358000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.33 0.85
Diluted earnings (loss) per share from continuing operations 4.33 0.85
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 4.33 0.85
Diluted earnings (loss) per share from continuing and discontinued operations 4.33 0.85
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 198971000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
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 485000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 73837000
Total non-current financial assets 74322000
Deferred tax assets (net)
Other non-current assets 14755000
Total non-current assets 288048000
2 Current assets
Inventories 241246000
Current financial asset
Current investments 0
Trade receivables, current 126760000
Cash and cash equivalents 6912000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 65822000
Total current financial assets 199494000
Current tax assets (net) 4571000
Other current assets 252371000
Total current assets 697682000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 985730000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 264416000
Other equity -865358000
Total equity attributable to owners of parent -600942000
Non controlling interest
Total equity -600942000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 705257000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 705257000
Provisions, non-current 14530000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 719787000
Current liabilities
Current financial liabilities
Borrowings, current 67927000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 14184000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 417376000
Total Trade payable 431560000
Other current financial liabilities 140079000
Total current financial liabilities 639566000
Other current liabilities 227319000
Provisions, current 0
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 866885000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1586672000
Total equity and liabilites 985730000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -48781000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 0
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 3039000
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 196255000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -77132000
Adjustments for increase (decrease) in other non-current liabilities -351629000
Adjustments for depreciation and amortisation expense 40534000
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 0
Adjustments for interest income -101046000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 84000
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 13920000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -73883000
Net cash flows from (used in) operations -122664000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 69812000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -192476000
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 13471000
Purchase of property, plant and equipment -24440000
Proceeds from sales of investment property 27311000
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 101046000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -132000
Net cash flows from (used in) investing activities 166136000
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 31300000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 31300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4960000
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 4960000
Cash and cash equivalents cash flow statement at beginning of period 1952000
Cash and cash equivalents cash flow statement at end of period 6912000





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 K S RAO & Co Yes 31-Aug-2025


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 257680000 257680000
2 Total Expenditure 306461000 306461000
3 Net Profit/(Loss) 22501000 22501000
4 Earnings Per Share 0.85 0.85
5 Total Assets 985730000 985730000
6 Total Liabilities 1586671000 1586671000
7 Net Worth -600942000 -600942000


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)
3 Textual Information(11) Qualified opinion Repetitive Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)
4 Textual Information(16) Qualified opinion Repetitive Textual Information(17) Textual Information(18) Textual Information(19) Textual Information(20)
5 Textual Information(21) Qualified opinion Repetitive Textual Information(22) Textual Information(23) Textual Information(24) Textual Information(25)
6 Textual Information(26) Qualified opinion Whether appeared first time Textual Information(27) Textual Information(28) Textual Information(29) Textual Information(30)


Text Block
Textual Information(1) Financial statements were prepared without considering the effect of the loss / damage to Buildings, Plant & Machinery and other assets of the company. The condition of the fixed assets & its realizable value could not be estimated post declaration of lock out of the plant on 31.01.2012. The Fixed Assets are disclosed at book value after providing depreciation on account of efflux of time.
Textual Information(2) Nil
Textual Information(3) Not Determinable
Textual Information(4) The Company suffered extensive damage to the Buildings, Plant & Machinery and other assets situated at its factory in Yanam due to unprecedented violence that occurred on January 27, 2012. Stocks of Finished Goods, Raw Materials, Stores and Spares, stocks-in-process and other inventories were largely damaged / looted. The Company declared lock-out of the Plant from January 31, 2012. n nThe Company has refurbished one of its production lines and all associated miscellaneous fixed assets. Some of the production lines installed prior to year 2000 suffered extensive damage and the OEMs expressed their inability to provide spares or repair / refurbish those equipments. Hence, 6 production lines have been scrapped and the amount received on sale of scrap has been accounted in the books of accounts. The corresponding amounts in the book value and accumulated depreciation have been reduced to that extent n
Textual Information(5) Impact is not determinable
Textual Information(6) During the year, the company has not provided the provisional liability towards salary, wages and other benefits to its factory employees. Further, the company has not provided for its liability towards Gratuity and leave encashment in accordance with Ind AS-19 Employee Benefits. We are unable to comment upon the impact of non-provision of additional loss of the company for the year and on the current liabilities as at 31.03.2025.
Textual Information(7) Nil
Textual Information(8) Not Determinable
Textual Information(9) After series of negotiations with the workers union, Memorandum of settlement was arrived on 24.10.2019 at Puducherry under Section 12 (3) of the Industrial Disputes Act, 1947 before the Commissioner of Labour -cum- Chief Conciliation Officer, U T of Puducherry between the Company and the Regency Ceramics Staff and Workers Union. As per the MOU, the management has agreed to provide house sites at Yanam to all the displaced workers of the Company in three categories as proposed by the union. n nIn this connection, two stretches of land owned by ancillary units to the extent of about 25.35 Acres was registered on 18.10.2019 in favour of the union through settlement deeds. The conversion of agricultural land into residential plots, development of land, lying of roads, allotment of plots, etc. is in progress and after the actual allotment of plots to each individual, necessary entries will be made in the books of accounts. n
Textual Information(10) Impact is not determinable
Textual Information(11) Confirmation of balances was not obtained from Debtors, Creditors, loans and advances and other current assets
Textual Information(12) Nil
Textual Information(13) Not Determinable
Textual Information(14) The Management cannot estimate the impact as the exact quantification of these will be known only when the operations start at Yanam and these debtors and creditors are approached after commencement of operations at Yanam factory unit
Textual Information(15) Impact is not determinable
Textual Information(16) The company did not provide the interest on Unsecured loans received from Directors and Body Corporates. Also, interest has not been provided in respect of overdue amount payable to Micro, Small and Medium Enterprises suppliers for a period exceeding 15 days.
Textual Information(17) Nil
Textual Information(18) Not Determinable
Textual Information(19) The Management has agreed with Directors and Bodies Corporate that the interest will not be provided on the Unsecured loans. Interest to MSME suppliers will be negotiated and finalized after mutual discussions with the suppliers and same shall be placed in the Board of Directors meeting of the Company.
Textual Information(20) Impact is not determinable
Textual Information(21) The company has not provided liability towards interest and penalties payable on account of old statutory dues.
Textual Information(22) Nil
Textual Information(23) Not Determinable
Textual Information(24) The Company is of opinion that the statutory authorities shall waive interest and penalties in view of the unprecedented incident.
Textual Information(25) Impact is not determinable
Textual Information(26) In the absence of proper Inventory records we are unable to comment on the accuracy of valuation of Inventories
Textual Information(27) Nil
Textual Information(28) Not Determinable
Textual Information(29) Inventory records are being maintained, and stock records are being maintained in the software. However, management instructed the concerned departments to maintain the records as suggested by the Statutory Auditors.
Textual Information(30) Impact is not determinable


Signatories detail
Name of CEO / Managing director Satyendra Prasad Narala
Name of CFO Satyendra Prasad Narala
Name of audit committee chairman RamKumar Srinivasan
Name of statutory auditor C Venkateswara Rao
Name of other signatory, if any, with designation
Place Hyderabad
Date 28-May-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Regency Ceramics Limited NARAIAH NAIDU GUDARU Chairman and Wholetime Director Loan NA 2000000 578437000 580437000
2 Regency Ceramics Limited NARALA SATYENDRA PRASA Managing Director & CFO Loan NA 73700000 87620000 121320000
3 Regency Ceramics Limited NARALA RADHIKA PRASAD non-Executive Director Loan NA 500000 55000000 500000
4 Regency Ceramics Limited NARALA SATYENDRA PRASAD Managing Director & CFO Remuneration NA 2400000 0 0
5 Regency Ceramics Limited ANJI REDDY DEVARAPALLIt Company Secretary Remuneration NA 60500000 0 0
Total value of transaction during the reporting period 139100000