5444852025-07-012025-09-305444852025-09-305444852025-03-315444852025-04-012025-09-305444852025-07-012025-09-30in-capmkt:OtherExpenses1Member5444852025-04-012025-09-30in-capmkt:OtherExpenses1Member5444852025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15444852025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15444852025-07-012025-09-30RelatedPartyTransactionDomain15444852025-06-30RelatedPartyTransactionDomain15444852025-09-30RelatedPartyTransactionDomain15444852025-07-012025-09-30RelatedPartyTransactionDomain25444852025-06-30RelatedPartyTransactionDomain25444852025-09-30RelatedPartyTransactionDomain25444852025-07-012025-09-30RelatedPartyTransactionDomain35444852025-06-30RelatedPartyTransactionDomain35444852025-09-30RelatedPartyTransactionDomain35444852025-07-012025-09-30RelatedPartyTransactionDomain45444852025-06-30RelatedPartyTransactionDomain45444852025-09-30RelatedPartyTransactionDomain45444852025-07-012025-09-30RelatedPartyTransactionDomain55444852025-06-30RelatedPartyTransactionDomain55444852025-09-30RelatedPartyTransactionDomain55444852025-07-012025-09-30RelatedPartyTransactionDomain65444852025-06-30RelatedPartyTransactionDomain65444852025-09-30RelatedPartyTransactionDomain65444852025-07-012025-09-30RelatedPartyTransactionDomain75444852025-06-30RelatedPartyTransactionDomain75444852025-09-30RelatedPartyTransactionDomain75444852025-07-012025-09-30RelatedPartyTransactionDomain85444852025-06-30RelatedPartyTransactionDomain85444852025-09-30RelatedPartyTransactionDomain85444852025-07-012025-09-30RelatedPartyTransactionDomain95444852025-06-30RelatedPartyTransactionDomain95444852025-09-30RelatedPartyTransactionDomain95444852025-07-012025-09-30RelatedPartyTransactionDomain105444852025-06-30RelatedPartyTransactionDomain105444852025-09-30RelatedPartyTransactionDomain105444852025-09-30Statement15444852025-07-012025-09-30Statement15444852025-09-30StatementDynamic1I1Statement15444852025-09-30StatementDynamic1I2Statement15444852025-09-30StatementDynamic1I3Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544485REGAALNOTLISTEDINE0MHO01029REGAAL RESOURCES LIMITEDMain BoardEquity2025-04-012026-03-312025-11-122025-11-06INRMillionsQuarterlySecond quarterSingle segmentManufacturing of Maize Starch and its Derivatives2025-11-1215:30:002025-11-1217:30:00trueCash Flow IndirecttruetrueNANAfalsetrue2023-05-23https://regaalresources.com/policy/Related%20Party%20Transaction%20Policy.pdftrue1falseNOT APPLICABLE2025-07-012025-09-30UnauditedStandalone3200230000254000032027700001288620000107578000050440000736700008989000039820000361360000297958000022319000002231900004653000095400005607000001671200000000167120000128000016840000051362000051.861.84001.861.841. The above unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations, including relevant circulars issued by the SEBI from time to time. <BR> <BR> 2. The company is primarily engaged in the business of manufacturing of ‘Maize starch and its derivatives' and trading of maize. There are no separate reporting segment under IND AS 108 “Operating Segments” notified under the companies (Indian Accounting Standard) Rules, 2015, as amended. <BR> <BR> 3. During the Quarter ended September 30, 2025, the Company has completed its Initial Public Offer (IPO) of 29,999,520 equity shares of face value Rs. 5 each at an issue price of Rs.102 per share (including a share premium of Rs. 97 per share). Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and Bombay Stock Exchange Limited (BSE) on August 20, 2025. The issue comprised of a fresh issue of 20,587,520 equity shares aggregating to Rs.2,099.93 millions and offer for sale of 9,412,000 equity shares by selling shareholders aggregating to Rs.960.02 millions. <BR> <BR> The total IPO expenses of Rs. 333.00 millions (net of taxes) have been proportionately allocated between the selling shareholders and the Company in the proportion of equity shares sold by the selling shareholders and issued by the Company. The utilization of IPO proceeds (net of IPO expenses) is summarized below : <BR> <BR> Objectives as per Prospectus Amount to be utilised as per the prospectus Utilised Amount upto September 30, 2025 Unutilised amount upto September 30, 2025* Repayment and / or pre-payment, in full or in part, of our certain outstanding borrowings availed by our Company 1,590.00 1,581.08 8.92 <BR> General Corporate Purposes 281.40 248.30 33.10 <BR> Total Proceeds 1,871.40 1,829.38 42.02 <BR> *Net proceeds which were unutilised as at September 30, 2025 are temporarily kept in a designated special current bank account of the Company. <BR> <BR> 4. The paid-up equity share capital and basic/diluted earnings per share have been adjusted and presented to reflect the effects of the share sub-division (face value revised from Rs 10 to Rs.5) and the bonus issue undertaken during the financial year ended 31 March 2025 (i.e., subsequent to September 30, 2024), in accordance with Ind AS 33 -Earnings per Share. <BR> <BR> 5. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on November 12, 2025. Limited review of the above unaudited financial results has been carried out by the Statutory Auditors, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 6. The figures for the quarter and half year ended September 30, 2024 have been prepared by the management and approved by the Board of Directors of the Company, but have not been subjected to review by the statutory auditors since the requirement of submission of quarterly reviewed financial results is applicable on listing of equity shares of the Company, which was from quarter ended June 30, 2025. However, the management has exercised necessary care and diligence to ensure that the financial results for such period are fairly stated. <BR> <BR> 7. Statement of Assets & Liabilities and Cash Flow Statement are annexed herewith. <BR> <BR> 2025-04-012025-09-30UnauditedStandalone56659200005110000567103000026289000001499290000134290000147050000177080000792400006613700005327220000343810000034381000063060000229600008602000002577900000000257790000127000025906000051362000052.962.93002.962.93Other Expenses361360000Other Expenses6613700003677520000247283000000590000000118500000024400000362500000446870000663406000010660300000188133000019951000013230000015999000022540600003170000125223000045754900000011209550000513620000406725000045808700004580870000313169000000041730000317342000029800000205950000003409170000180122000037780000800140000837920000513650000315279000028130000790000378000000321951000000662868000011209550000177080000117420000-5114000000-74472000000003579900000268000000792300006100000000-18200000015770000-6200000-440000-14000000-484240000-14043000000-176000041640000-10000-183840000000000001820000171595000000000000000000000017600000-4300000-17166700000020999300000000017449500001882520000205000001762400000-2130000001571070000-3294400000-329440000528950000199510000Remeasurement of the defined Benefit Plan17100001710000Remeasurement of the defined Benefit Plan170000017000004300004300000012800001270000Regaal Resources Limited******Sriyash Infrastructure LLP******LLP in which Managing Director is a Designated PartnerAny other transactionRent Paid11000000NA510000000Regaal Resources Limited******Anil Kishorepuria******Managing DirectorRemuneration30000000NA1500000000Regaal Resources Limited******Karan Kishorepuria******Whole Time DirectorRemuneration4800000NA240000000Regaal Resources Limited******Shruti Kishorepuria******Relative of Managing DirectorRemuneration7630000NA382000000Regaal Resources Limited******Saikat Chatterjee******Chief Financial OfficerRemuneration4520000NA226000000Regaal Resources Limited******Tinku Kumar Gupta******Company Secretary & Compliance OfficerRemuneration1050000NA53000000Regaal Resources Limited******Krishnav Kishorepuria******Relative of Managing DirectorAny other transactionSponsership Fees for Higher Education0NA62500002025-11-12625000000Regaal Resources Limited******Dinabandhu Mohapatra******Independent DirectorAny other transactionSitting Fees1020000NA102000000Regaal Resources Limited******Sheetal Jhunjhunwala******Independent DirectorAny other transactionSitting Fees1020000NA102000000Regaal Resources Limited******Rajesh Raghunath Pednekar******Independent DirectorAny other transactionSitting Fees540000NA5400000037940000Public Issues2025-08-2020999300002025-09-30trueCARE Ratings LimitedfalseNANANASaikat ChatterjeeChief Financial OfficerKolkata2025-11-12Repayment and/or prepayment, in full or part, of certain borrowings availed by the companyNA1590000000015810000000General Corporate PurposeNA28140000002483000000IPO issue related expenseNA22850000002130000000