5003562025-10-012025-12-315003562025-04-012025-12-315003562025-10-012025-12-31in-capmkt:OtherExpenses1Member5003562025-04-012025-12-31in-capmkt:OtherExpenses1Member5003562025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15003562025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25003562025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15003562025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares500356RAMANEWSNOTLISTEDINE278B01020SHREE RAMA NEWSPRINT LIMITEDMain BoardEquity2025-04-012026-03-312026-02-072026-02-03INRLakhsQuarterlyThird quarterSingle segmentPackaged Water Bottling Division2026-02-0711:15:002026-02-0712:00:00Not applicablefalsefalseNo Default2025-10-012025-12-31UnauditedStandalone884280001659600010502400045501000018370003299000928900001063300030482000184642000-796180000-796180000000-79618000-218480000-218480000-101466000-184000-101650000147522000010-0.54-0.54-0.15-0.15-0.69-0.69Notes: <BR> <BR> 1 The above unaudited financial results for the quarter and half year ended December 31, 2025, were reviewed by Audit Committee and approved by the Board of Directors in their meetings held on February 7, 2026. <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 conclusion 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> Particulars Quarter ended Nine Months ended Year ended <BR> 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 <BR> Unaudited Unaudited Unaudited Unaudited Unaudited Audited <BR> <BR> Total Income 0.00 0.00 36.96 19.00 161.64 411.91 <BR> <BR> Total Expense 218.84 224.61 7405.57 679.39 8057.91 8179.21 <BR> <BR> Profit/Loss before tax (218.84) (224.61) (7368.61) (660.03) (7896.27) (7767.30) <BR> <BR> Tax Expense - - - - - - <BR> Profit/Loss after tax (218.84) (224.61) (7368.61) (660.03) (7896.27) (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 December 31, 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. 3,065.01 lakhs for the nine months ended December 31, 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 (pertaining to continuing operations) by Rs. 11,675.13 lakhs. These conditions indicate the existence of a material uncertainty that may cast significant doubt on the Companys 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 managements assessment of the Companys 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 nine year ended on December 31, 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. On November 21, 2025, the Government of India notified four Labour Codes the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 existing labour laws. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in the regulations. <BR> <BR> The Company has assessed the incremental impact of these changes on the basis the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. New Labour Codes has not any significant financial impact. The Company continues to monitor the finalisation of Central State Rules and clarifications from the Government on other aspects of the Labour Code and would take appropriate steps as required. <BR> <BR> 8 The figures for previous year period have been regrouped reclassified wherever necessary.2025-04-012025-12-31UnauditedStandalone248476000482200002966960001233340000427300099190002765840003144000091372000536922000-2402260000-2402260000000-240226000-660030000-660030000-306229000-272000-306501000147522000010-1.63-1.63-0.45-0.45-2.08-2.08Other Expenses30482000Other Expenses91372000a. Remeasurement of defined benefit obligation-45000b. Equity Instrument through OCI-139000-184000a. Remeasurement of defined benefit obligation-135000b. Equity Instrument through OCI-137000-2720000000-184000-272000