5150182025-01-012025-03-315150182025-03-315150182024-03-315150182024-04-012025-03-315150182025-01-012025-03-31in-capmkt:OtherExpenses1Member5150182024-04-012025-03-31in-capmkt:OtherExpenses1Member5150182025-01-012025-03-31RelatedPartyTransactionDomain15150182024-12-31RelatedPartyTransactionDomain15150182025-03-31RelatedPartyTransactionDomain15150182025-01-012025-03-31RelatedPartyTransactionDomain25150182024-12-31RelatedPartyTransactionDomain25150182025-03-31RelatedPartyTransactionDomain25150182025-01-012025-03-31RelatedPartyTransactionDomain35150182024-12-31RelatedPartyTransactionDomain35150182025-03-31RelatedPartyTransactionDomain35150182025-01-012025-03-31RelatedPartyTransactionDomain45150182024-12-31RelatedPartyTransactionDomain45150182025-03-31RelatedPartyTransactionDomain45150182025-01-012025-03-31RelatedPartyTransactionDomain55150182024-12-31RelatedPartyTransactionDomain55150182025-03-31RelatedPartyTransactionDomain55150182025-01-012025-03-31AuditorDomain15150182025-01-012025-03-31in-capmkt:AuditedMember5150182025-03-31in-capmkt:AuditedMember5150182025-01-012025-03-31in-capmkt:AdjustedMember5150182025-03-31in-capmkt:AdjustedMember5150182025-01-012025-03-31AuditQualification15150182025-01-012025-03-31AuditQualification25150182025-01-012025-03-31AuditQualification35150182025-01-012025-03-31AuditQualification45150182025-01-012025-03-31AuditQualification55150182025-01-012025-03-31AuditQualification6iso4217:INRiso4217:INRxbrli:shares515018REGENCERAMNOTLISTEDINE277C01012Regency ceramics LimitedMain BoardEquity2024-04-012025-03-312025-05-292025-05-15INRLakhsQuarterlyFourth quarterSingle segmentCeramics2025-05-2921:30:002025-05-2922:05:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2024-11-11www.regencyceramics.infalsefalseNot Applicable2025-01-012025-03-31AuditedStandalone7019900011547500018567400013473200015004000-100121000162190001623000980400065073000142334000433400000433400000-71282000-71282000011462200000001146220000114622000264416000104.334.33004.334.332024-04-012025-03-31AuditedStandalone13147000012621000025768000020966700033961000-16171700044808000329500040534000135913000306461000-487810000-487810000-71282000-7128200002250100000002250100002250100026441600010-8653580000.850.85000.850.85other expences65073000other expences1359130001989710000000000485000007383700074322000147550002880480002412460000126760000691200000658220001994940004571000252371000697682000985730000264416000-865358000-600942000-600942000705257000705257000145300007197870006792700014184000417376000431560000140079000639566000227319000086688500015866720009857300000000030390000001962550000-77132000-351629000405340000000000-101046000084000000139200000-73883000-122664000000698120000-1924760000000000013471000-2444000027311000000000000000000001010460000-13200016613600000000000313000000000003130000049600000496000019520006912000Regency Ceramics Limited******NARAIAH NAIDU GUDARU******Chairman and Wholetime DirectorLoanNA2000000578437000580437000Regency Ceramics Limited******NARALA SATYENDRA PRASA******Managing Director & CFOLoanNA7370000087620000121320000Regency Ceramics Limited******NARALA RADHIKA PRASAD******non-Executive DirectorLoanNA50000055000000500000Regency Ceramics Limited******NARALA SATYENDRA PRASAD******Managing Director & CFORemunerationNA240000000Regency Ceramics Limited******ANJI REDDY DEVARAPALLI ******Company SecretaryRemunerationNA6050000000139100000AuditedQualified opinionK S RAO & Cotrue2025-08-3125768000025768000030646100030646100022501000225010000.850.8598573000098573000015866710001586671000-600942000-600942000Financial 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.Qualified opinionRepetitiveNilNot DeterminableThe 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. <br></br> <br></br> The 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 <br></br> Impact is not determinableDuring 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.Qualified opinionRepetitiveNilNot DeterminableAfter 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. <br></br> <br></br> In 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. <br></br> Impact is not determinableConfirmation of balances was not obtained from Debtors, Creditors, loans and advances and other current assetsQualified opinionRepetitiveNilNot DeterminableThe 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 unitImpact is not determinableThe 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.Qualified opinionRepetitiveNilNot DeterminableThe 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.Impact is not determinableThe company has not provided liability towards interest and penalties payable on account of old statutory dues.Qualified opinionRepetitiveNilNot DeterminableThe Company is of opinion that the statutory authorities shall waive interest and penalties in view of the unprecedented incident.Impact is not determinableIn the absence of proper Inventory records we are unable to comment on the accuracy of valuation of InventoriesQualified opinionWhether appeared first timeNilNot DeterminableInventory 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.Impact is not determinableSatyendra Prasad NaralaSatyendra Prasad NaralaRamKumar SrinivasanC Venkateswara RaoHyderabad2025-05-28