INTEGRATED FILING — Other than Banks



General information about company

Scrip code 520073
NSE Symbol RACLGEAR
MSEI Symbol NOTLISTED
ISIN INE704B01017
Name of Company RACL Geartech 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 07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-Apr-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 Manufacturing of Automotive Components
Start date and time of board meeting 07-May-2025   12:00:00
End date and time of board meeting 07-May-2025   15:00:00
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 Yes
(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
(III) 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 2025-01-31
Indicate Company website link for updated RPT policy of the Company www.raclgeartech.com
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
The Company has not done any defaults on loans and have not issued any debt securities.


Financial Results — Other than Bank
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 Revenue From Operations
Revenue from operations 1010900000 4173700000
Other income 49400000 99200000
Total Income 1060300000 4272900000
2 Expenses
(a) Cost of materials consumed 299100000 1242900000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1200000 -7800000
(d) Employee benefit expense 113900000 464400000
(e) Finance costs 72200000 294400000
(f) Depreciation and amortisation expense
(g) Other Expenses
1 Other Expenses 408000000 1636000000
Total other expenses 408000000 1636000000
Total expenses 970800000 3929200000
3 Profit before exceptional and extraordinary items and tax
4 Exceptional items
5 Profit before extraordinary items and tax
6 Extraordinary items
7 Profit before tax 89500000 343700000
8 Tax Expense
Current tax 14400000 54000000
Deferred tax 8400000 33700000
Total tax expenses 22800000 87700000
9 Net Profit Loss for the period from continuing operations
10 Profit (loss) from discontinuing operations before tax
11 Tax expense of discontinuing operations
12 Net profit (loss) from discontinuing operation after tax
13 Profit (loss) for period before minority interest
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period
17 Details of equity share capital
Paid-up equity share capital 107800000 107800000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 2175600000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.19 23.74
Diluted earnings (loss) per share from continuing and discontinued operations 6.19 23.74
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 294400000
Adjustments for depreciation and amortisation expense 299300000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -700000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -8300000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss)
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -143500000
Adjustments for decrease (increase) in trade receivables
Adjustments for decrease (increase) in other current assets 76300000
Adjustments for increase (decrease) in trade payables
Adjustments for increase (decrease) in other current liabilities 23500000
Adjustments for provisions
Total adjustments for working capital
Total adjustments for reconcile profit (loss) 346600000
Net cash flows from (used in) operations 690300000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 50700000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items
Proceeds from extraordinary items
Payment for extraordinary items
Net cash flows from (used in) operating activities 639600000
4 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 18600000
Purchase of property plant and equipment 452400000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 25900000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items
Proceeds from extraordinary items
Payment for extraordinary items
Net cash flows from (used in) investing activities -459700000
Cash flows from used in financing activities
Proceeds from issuing shares
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 127800000
Repayments of borrowings 0
Dividends paid 16200000
Interest paid 293600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1700000
Net cash flows from (used in) financing activities before extraordinary items
Proceeds from extraordinary items
Payment for extraordinary items
Net cash flows from (used in) financing activities -180300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -400000
6 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 -400000
Cash and cash equivalents cash flow statement at beginning of period 700000
Cash and cash equivalents cash flow statement at end of period 300000


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
Equity and liabilities
1 Shareholders' funds
Share capital
Reserves and surplus
Money received against share warrants
Total shareholders' funds
2 Share application money pending allotment
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings
Deferred tax liabilities (net) 156900000
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions
Total non-current liabilities 1196700000
6 Current liabilities
Short-term borrowings
Trade Payables
(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 current liabilities 48000000
Short-term provisions
Total current liabilities 2832000000
Total equity and liabilities 6316300000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 3221200000
Producing properties
Intangible assets
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets
ii Non-current investments 0
v Deferred tax assets (net) 0
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances
viii Other non-current assets 25900000
Total non-current assets 3336200000
Current assets
Current investments 0
Inventories 1331600000
Trade receivables
Cash and cash equivalents 300000
Bank balance other than cash and cash equivalents 18800000
Short-term loans and advances
Other current assets 226100000
Total current assets 2980100000
Total assets 6316300000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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 results 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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 Gianender & Associates 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
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date


Signatory Details
Name of signatory
Designation of person
Place
Date


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 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 Racl Geartech Limited Guraharan Singh Chairmen & Managing Director Remuneration 26800000 Approved 26800000 10500000 22100000
2 Racl Geartech Limited Narinder Paul Kaur Non- Executive Director Remuneration 3000000 Approved 3000000 200000 200000
3 Racl Geartech Limited Neha Bahal Company Secretary & Compliance Officer Remuneration 1300000 Approved 1300000 0 0
4 Racl Geartech Limited Jitender Jain CFO Remuneration 7600000 Approved 7600000 0 0
5 Racl Geartech Limited Anil Sharma Non- Executive Director Remuneration 3000000 Approved 3000000 200000 200000
6 Racl Geartech Limited Prabh Mehar Singh Relative of Director Remuneration 2700000 Approved 2700000 0 0
7 Racl Geartech Limited Anil Sharma Non- Executive Director Any other transaction Sitting Fees 300000 Approved 300000 0 0
8 Racl Geartech Limited Narinder Paul Kaur Non- Executive Director Any other transaction Sitting Fees 200000 Approved 200000 0 0
9 Racl Geartech Limited Shashank Ramesh Anikhindi Independent Director Any other transaction Sitting Fees 400000 Approved 400000 0 0
10 Racl Geartech Limited Jagdish Keswani Independent Director Any other transaction Sitting Fees 500000 Approved 500000 0 0
11 Racl Geartech Limited Brig. Harinderpal Singh Bedi (retd.) Independent Director Any other transaction Sitting Fees 200000 Approved 200000 0 0
12 Racl Geartech Limited Malini Bansal Independent Director Any other transaction Sitting Fees 400000 Approved 200000 0 0
13 Racl Geartech Limited RACL Geartech Gmbh-Austria Subsidiary Company Any other transaction Business Support Services 15200000 Approved 15200000 400000 1100000
14 Racl Geartech Limited RACL Geartech Gmbh-Austria Subsidiary Company Sale of goods or services 153100000 Approved 153100000 80200000 75200000
15 Racl Geartech Limited RACL Geartech Gmbh-Austria Subsidiary Company Purchase of goods or services 100000 Approved 100000 0 0
16 Racl Geartech Limited Sun-UP Foundation (CSR Trust) CSR Trust of the Listed Entity Any other transaction CSR EXPENDITURE 7400000 Approved 7400000 0 0
17 Racl Geartech Limited RACL Geartech Gmbh-Austria Subsidiary Company Investment 0 Approved 0 3700000 3700000
Total value of transaction during the reporting period 222000000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt