5003562025-04-012025-06-305003562025-04-012025-06-30in-capmkt:OtherExpenses1Member5003562025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15003562025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares500356RAMANEWSNOTLISTEDINE278B01020SHREE RAMA NEWSPRINT LIMITEDMain BoardEquity2025-04-012026-03-312025-08-122025-08-07INRLakhsQuarterlyFirst quarterSingle segmentWater Bottling2025-08-1216:30:002025-08-1217:45:00Not applicablefalsefalseNot Applicable2025-04-012025-06-30UnauditedStandalone91729000971300010144200044556000028120003501000904830001040300030771000182526000-810840000-810840000000-81084000-216940000-216940000-102778000-191000-102969000147522000010-0.55-0.55-0.15-0.15-0.7-0.7Notes: <BR> <BR> 1 The above unaudited financial results for the quarter ended June 30, 2025, were reviewed by Audit Committee and approved by the Board of Directors in their meetings held on August 12, 2025. <BR> <BR> 2 These unaudited financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder, other accounting principles generally accepted in India and compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended from time to time. The statutory auditors have expressed an unmodified moderate assurance on these results. <BR> <BR> 3 During the financial year 2022-23, the Paper Division of the Company had been classified as a discontinued operation and approval of the shareholders was obtained on 26th September 2023 for disposal of all the assets of Paper Division. The plant and machinery and liabilities related to the Paper Division are presented separately as discontinued operations. For better realisation of the value of the assets, the Company is disposing these assets on a piecemeal basis and remains committed to the disposal of the remaining assets of the paper division. <BR> <BR> Considering the response during the sale of assets and time being taken, during the quarter ended December 31, 2024, the Company has reassessed the fair valuation of the assets forming part of the discontinued operations as per the requirements of Ind AS 105 - Non-current Assets held for sale and discontinued operations based on the valuer report and accordingly, recognised an further impairment loss of Rs.6,956.48 lakhs. <BR> <BR> <BR> Rs. in Lakhs <BR> Particulars Quarter ended Year ended <BR> 30.06.2025 31.03.2025 30.06.2024 31.03.2025 <BR> Unaudited Audited Unaudited Audited Refer Note 7 <BR> Total Income 19.00 250.27 16.14 411.91 <BR> Total Expenese 235.94 121.30 306.71 8179.21 <BR> Profit or Loss before tax -216.94 128.97 -290.57 -7767.30 <BR> Tax expense or benefit - - - - <BR> Profit or Loss after tax -216.94 128.97 -290.57 -7767.30 <BR> <BR> 4 The Paper division has been identified as Discontinued operations and accordingly, its operations are presented in accordance with Ind AS 105 and related assets and liabilities are shown separately from assets/liabilities pertaining to continuing operations. Since the paper division has been discontinued it is no longer an operating segment and the water bottle division is the only single operating segment as on June 30, 2025, accordingly segment reporting is not applicable in accordance with Ind AS 108. <BR> <BR> 5 The Company has incurred a total comprehensive loss of Rs 1029.69 lakhs for the quarter ended June 30, 2025 (Rs 10,627.76 lakhs for the year ended March 31, 2025). As at that date, the Company’s current liabilities (pertaining to continuing operations) exceeded its current assets by Rs 7,620.82 lakhs. These conditions indicate the existence of a material uncertainty that may cast significant doubt on the Company’s ability to continue as a going concern and, therefore, the Company may be unable to realise its assets and discharge its liabilities in the normal course of business. <BR> <BR> Despite the above, the financial results have been prepared on a going-concern basis, based on management’s assessment of the Company’s future operations and plans. The Company believes that management is in the process of disposal of certain non-core assets and exploring funding options to strengthen the working capital position, if required. <BR> <BR> The management of the Company believes that these plans, once executed, enable the Company to meet its obligations as they fall due and continue its operations for the foreseeable future. Accordingly, the financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or to the amounts and classification of liabilities that may be necessary if the Company is unable to continue as a going concern. <BR> <BR> 6. Due to losses of current quarter ended on June 30, 2025, unabsorbed depreciation, and brought forward business losses, the Company has not made any provision for income tax. Further, the Company has not recognized deferred tax assets during the quarter, as there is uncertainty regarding the availability of probable future taxable profits against which such assets can be utilized. <BR> <BR> 7. The figures for the quarter ended March 31, 2025 are balancing figures between the audited figures In respect of the full financial year and the published year-to-date figures up to the third quarter of the relevant financial year. <BR> <BR> 8. The figures for previous year / period have been regrouped / reclassified wherever necessary. <BR> Other Expenses30771000Remeasurement of defined benefit obligation-45000Equity Instrument through OCI-146000-19100000-191000