Integrated Filing — IndAS



General information about company
Scrip Code 505800
NSE Symbol RANEHOLDIN
MSEI Symbol NOTLISTED
ISIN INE384A01010
Name of company RANE HOLDINGS 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Mar-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 Single segment
Description of single segment The Company holds strategic investments in subsidiaries and joint ventures (collectively called the Group), engaged primarily in manufacturing / marketing of components and providing technological services for the transportation industry, mainly the automotive sector and also provides management information technology and business development services to the Group
Start date and time of board meeting 30-May-2025   12:10:00
End date and time of board meeting 30-May-2025   13:33:00
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 13736800000 43615900000
Other income 33600000 187500000
Total income 13770400000 43803400000
2 Expenses
(a) Cost of materials consumed 8485400000 26958300000
(b) Purchases of stock-in-trade 359600000 442100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 174700000 -238500000
(d) Employee benefit expense 1550600000 5620700000
(e) Finance costs 238100000 856400000
(f) Depreciation, depletion and amortisation expense 523500000 1684500000
(f) Other Expenses
1 Other Expenses 2213700000 7554500000
Total other expenses 2213700000 7554500000
Total expenses 13545600000 42878000000
3 Total profit before exceptional items and tax 224800000 925400000
4 Exceptional items -118000000 2009500000
5 Total profit before tax 106800000 2934900000
6 Tax expense
7 Current tax -167300000 116800000
8 Deferred tax 340700000 962200000
9 Total tax expenses 173400000 1079000000
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 -66600000 1855900000
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 183900000 352600000
16 Total profit (loss) for period 117300000 2208500000
17 Other comprehensive income net of taxes 49000000 64800000
18 Total Comprehensive Income for the period 166300000 2273300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 93900000 2072200000
Total profit or loss, attributable to non-controlling interests 23400000 136300000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 133900000 2129000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 32400000 144300000
21 Details of equity share capital
Paid-up equity share capital 142800000 142800000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 10915000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.58 145.13
Diluted earnings (loss) per share from continuing operations 6.58 145.13
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 6.58 145.13
Diluted earnings (loss) per share from continuing and discontinued operations 6.58 145.13
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Refer Notes as per Signed Financial Results n



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 9952700000
Capital work-in-progress 1086800000
Investment property 0
Goodwill 689100000
Other intangible assets 756800000
Intangible assets under development 226500000
Biological assets other than bearer plants 0
Investments accounted for using equity method 2881700000
Non-current financial assets
Non-current investments 462500000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 242100000
Total non-current financial assets 704600000
Deferred tax assets (net) 1103600000
Other non-current assets 1086000000
Total non-current assets 18487800000
2 Current assets
Inventories 5522000000
Current financial asset
Current investments 343000000
Trade receivables, current 9206300000
Cash and cash equivalents 403400000
Bank balance other than cash and cash equivalents 16200000
Loans, current 12700000
Other current financial assets 401700000
Total current financial assets 10383300000
Current tax assets (net) 0
Other current assets 955500000
Total current assets 16860800000
3 Non-current assets classified as held for sale 261300000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 35609900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 142800000
Other equity 10915000000
Total equity attributable to owners of parent 11057800000
Non controlling interest 2429000000
Total equity 13486800000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2676500000
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 555600000
Total non-current financial liabilities 3232100000
Provisions, non-current 309300000
Deferred tax liabilities (net) 189500000
Deferred government grants, Non-current
Other non-current liabilities 51500000
Total non-current liabilities 3782400000
Current liabilities
Current financial liabilities
Borrowings, current 7268500000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 227600000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 7377000000
Total Trade payable 7604600000
Other current financial liabilities 1775500000
Total current financial liabilities 16648600000
Other current liabilities 990300000
Provisions, current 701800000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 18340700000
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 22123100000
Total equity and liabilites 35609900000
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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains / (losses) on defined benefit plans, net 49900000 36100000
2 Fair value changes on equity instruments through other comprehensive income equity instruments 11900000 40300000
3 Share of other comprehensive loss of equity accounted investees, net 600000 -7000000
Total Amount of items that will not be reclassified to profit and loss 62400000 69400000
2 Income tax relating to items that will not be reclassified to profit or loss 6000000 900000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating financial statements of foreign operations -7400000 -3700000
Total Amount of items that will be reclassified to profit and loss -7400000 -3700000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 49000000 64800000



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 2934900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 856400000
Adjustments for decrease (increase) in inventories 68800000
Adjustments for decrease (increase) in trade receivables, current -1184000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -260800000
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 391300000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 863600000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1684500000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 203900000
Adjustments for provisions, current 71200000
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 8200000
Adjustments for dividend income 1700000
Adjustments for interest income 60300000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -397300000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 1500000
Other adjustments to reconcile profit (loss) -24200000
Other adjustments for non-cash items 81800000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 2302900000
Net cash flows from (used in) operations 5237800000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 107500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 5130300000
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 328900000
Purchase of property, plant and equipment 2245300000
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 -450000000
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 360300000
Interest received 76500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -66800000
Net cash flows from (used in) investing activities -1996400000
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 1087500000
Repayments of borrowings 2901600000
Payments of lease liabilities 86100000
Dividends paid 487900000
Interest paid 854300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -3242400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -108500000
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 -108500000
Cash and cash equivalents cash flow statement at beginning of period 396800000
Cash and cash equivalents cash flow statement at end of period 288300000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 B S R & Co., LLP Yes 31-Jul-2025