RAIN2023-04-012023-06-30 RAIN2023-04-012023-06-30 RAIN2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member RAIN2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member RAIN2023-04-012023-06-30in-bse-fin:FourOperatingExpenses01Member RAIN2023-04-012023-06-30in-bse-fin:FourOperatingExpenses02Member RAIN2023-06-30 RAIN2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member RAIN2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member RAIN2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue03Member RAIN2023-04-012023-06-30in-bse-fin:FourReportableSegmentRevenue01Member RAIN2023-04-012023-06-30in-bse-fin:FourReportableSegmentRevenue02Member RAIN2023-04-012023-06-30in-bse-fin:FourReportableSegmentRevenue03Member RAIN2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member RAIN2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member RAIN2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults03Member RAIN2023-04-012023-06-30in-bse-fin:FourReportableSegmentResults01Member RAIN2023-04-012023-06-30in-bse-fin:FourReportableSegmentResults02Member RAIN2023-04-012023-06-30in-bse-fin:FourReportableSegmentResults03Member RAIN2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member RAIN2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member RAIN2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets03Member RAIN2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member RAIN2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member RAIN2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member RAIN2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member RAIN2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member RAIN2023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member RAIN2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member RAIN2023-04-012023-06-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member RAIN2023-04-012023-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member RAIN2023-04-012023-06-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500339 RAIN NOTLISTED Rain Industries Limited Equity 2023-01-01 2023-12-31 2023-08-04 2023-06-30 INR Millions Half yearly 17:00:00 19:45:00 2023-08-04 2023-08-04 true Cash Flow Indirect Not applicable Multi segment 2023-04-01 2023-06-30 Unaudited Consolidated 46271470000.00 333190000.00 46604660000.00 18171220000.00 8537750000.00 286180000.00 3276700000.00 1693330000.00 1956740000.00 9547910000.00 43469830000.00 3134830000.00 0.00 3134830000.00 1187110000.00 -117710000.00 1069400000.00 0.00 2065430000.00 0.00 0.00 0.00 0.00 2065430000.00 -1463350000.00 602080000.00 1656450000.00 408980000.00 673560000.00 -71480000.00 672690000.00 2 4.93 4.93 0.00 0.00 4.93 4.93 Multi segment 2023-01-01 2023-06-30 Unaudited Consolidated 98806410000.00 581180000.00 99387590000.00 38781330000.00 19670350000.00 1719790000.00 6629620000.00 3321130000.00 3884000000.00 20216240000.00 94222460000.00 5165130000.00 0.00 5165130000.00 1607000000.00 73910000.00 1680910000.00 0.00 3484220000.00 0.00 0.00 0.00 0.00 3484220000.00 -2171470000.00 1312750000.00 2710170000.00 774050000.00 1281030000.00 31720000.00 672690000.00 2 8.06 8.06 0.00 0.00 8.06 8.06 Loss on foreign currency transactions and translations, net 88080000.00 Other expenses 9459830000.00 Loss on foreign currency transactions and translations, net 182810000.00 Other expenses 20033430000.00 3592550000.00 50568460000.00 4586730000.00 68485640000.00 63230000.00 95340000.00 46470000.00 4640000.00 341610000.00 392720000.00 2495270000.00 1949360000.00 128636750000.00 38051650000.00 827610000.00 22519870000.00 14574300000.00 7953390000.00 411430000.00 329080000.00 46615680000.00 110640000.00 3254020000.00 88031990000.00 216668740000.00 672690000.00 84540360000.00 85213050000.00 88805600000.00 81975710000.00 36810000.00 82012520000.00 9459460000.00 3925700000.00 4200000.00 95401880000.00 11745570000.00 13323210000.00 4181520000.00 29250300000.00 1400710000.00 881480000.00 928770000.00 32461260000.00 127863140000.00 216668740000.00 Notes to Assets and Liabilities: 1. Property, plant and equipment includes Property, plant and equipment amounting to INR 45,925.61 and Right of use asset amounting to INR 4,642.85 2. Other non-current assets include Non-current tax assets, net amounting to INR 1,021.10 and Other non-current assets amounting to INR 928.26 3. Borrowings, non-current includes Non-current borrowings amounting to INR 77,996.92 and Non-current lease liabilities amounting to INR 3,978.79 4. Borrowings, current includes Current borrowings amounting to INR 10,651.19 and Current lease liabilities amounting to INR 1,094.38. Notes to Cash Flow Statement - Indirect: Adjustments for other financial assets, current includes Financial assets and other assets Adjustments for increase (decrease) in trade payables, current includes Trade payables, other liabilities and provisions Adjustments for fair value losses (gains) includes Fair value gain from current investments Other adjustments for which cash effects are investing or financing cash flow includes profit on sale of property, plant and equipment, net Other adjustments for non-cash items includes o Depreciation and amortisation expense – INR 3,884.00 o Assets written off – INR 15.26 o Liabilities / provisions no longer required written back – INR (31.27) o Provision / (reversal of provision) for loss allowance on trade receivables – INR (5.31) Other inflows (outflows) of cash includes o Inter corporate deposits placed – INR (619.91) o Inter corporate deposits redeemed – INR 1,407.76 o Purchase of current investments – INR (838.70) o Fixed/restricted deposits with banks placed – INR (8,184.63) o Fixed/restricted deposits with banks refunded – INR 5,075.77 Repayments of borrowings includes o Repayment of non-current borrowings – INR 0.27 o Proceeds / (repayments) of current borrowings, net – INR (3,576.42) o Sales tax deferment paid – INR (63.76) Interest paid includes o Payment of interest on lease liabilities – INR (119.36) o Interest and other borrowing costs paid – INR (3,302.85) Advanced Materials 10334490000.00 Carbon 35596790000.00 Cement 3740010000.00 Advanced Materials 19583640000.00 Carbon 78294290000.00 Cement 7513470000.00 49671290000.00 105391400000.00 3399820000.00 6584990000.00 46271470000.00 98806410000.00 Advanced Materials 957460000.00 Carbon 5495930000.00 Cement 86400000.00 Advanced Materials 1241580000.00 Carbon 10413190000.00 Cement 317120000.00 6539790000.00 11971890000.00 1693330000.00 3321130000.00 1711630000.00 Other unallocable expenditure net of unallocable income includes Q2 2023 1. Depreciation and amortisation expense - INR 1,956.74 2. Interest income - INR (285.61) 3. Unallocable (income) / expense - INR 40.50 H1 2023 1. Depreciation and amortisation expense - INR 3,884.00 2. Interest income - INR (501.37) 3. Unallocable (income) / expense - INR 103.00 Segmental assets and liabilities: The assets and liabilities of the Company are often deployed interchangeably between segments, it is impractical to allocate these assets and liabilities to each segment. Hence, the details for segment assets and liabilities have not been disclosed in the above table. 3485630000.00 3134830000.00 5165130000.00 Advanced Materials 0.00 Carbon 0.00 Cement 0.00 0.00 Advanced Materials 0.00 Carbon 0.00 Cement 0.00 0.00 3321130000.00 7014750000.00 2230440000.00 0.00 0.00 0.00 0.00 153040000.00 0.00 -2528210000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -53890000.00 0.00 501370000.00 0.00 -7230000.00 0.00 -7030000.00 0.00 3862680000.00 0.00 13484310000.00 18649440000.00 0.00 0.00 0.00 1601780000.00 0.00 17047660000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8940000.00 3406850000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 690040000.00 0.00 -3159710000.00 0.00 -5867580000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3639910000.00 0.00 388400000.00 336350000.00 3422210000.00 0.00 0.00 -7786870000.00 3393210000.00 -495800000.00 2897410000.00 11676890000.00 14574300000.00 Remeasurements of defined benefit plans, net of tax -202990000.00 Remeasurements of defined benefit plans, net of tax -202990000.00 -202990000.00 -202990000.00 0.00 0.00 Foreign currency translation reserve -1260360000.00 Foreign currency translation reserve -1968480000.00 -1260360000.00 -1968480000.00 0.00 0.00