RAJMET2025-10-012025-12-31RAJMET2025-04-012025-12-31RAJMET2025-10-012025-12-31in-capmkt:OtherExpenses1MemberRAJMET2025-04-012025-12-31in-capmkt:OtherExpenses1MemberRAJMET2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1RAJMET2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares000000RAJMETNOTLISTEDINE00KV01022Rajnandini Metal LimitedMain BoardEquity2025-04-012026-03-312026-02-112026-02-03INRLakhsQuarterlyThird quarterSingle segmentManufacturing and supplying of Copper Wires2026-02-1115:00:002026-02-1116:00:00Not applicablefalsefalseThe Company has no default on Loan and Debt Securities.2025-10-012025-12-31UnauditedStandalone618400000250000062090000010600000632100000-65700000960000054000003000000178000006128000008100000-40000077000000260000026000000510000000005100000200000530000027650000010.020.02000.020.021. The above unaudited standalone financial results have been reviewed by the audit committee and taken on record by Boad of Directors at their meeting held on February 11, 2026. The statutory auditors have carried out limited review of the financial results of the company for the quarter ended December 31, 2025 under regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 as amended. <BR> <BR> 2. The above results are prepared in accordance with the recognition and measurement principles laid down and specified in Section 133 of the Companies Act, 2013 read with relevant rules framed thereunder and as per requirement of Regulation 33 of SEBI (LODR) Regulations, 2015 and according to applicable circulars issued by SEBI from time to time. <BR> <BR> 3. During the last year, the business premises of the Company had been searched by the GST Authorities in connection with some information in their possession. As a result of the search, the GST Authorities had alleged that the Company had claimed fraudulent ineligible input credit of GST in earlier years and accordingly, passed an Order under Section 74 of the CGST Act, 2017 dated January 16, 2025 directing the Company to deposit the ineligible input credit of GST amounting to Rs 96.14 crores along with interest of Rs 98.42 crores and penalty aggregating to Rs 96.14 crores aggregating to total demand of Rs. 290.70 crores. <BR> <BR> The Management is of the strong view that the Company had legitimately availed the GST input credit and that the allegation made by the GST Authorities is not tenable. The Company is in the process of seeking legal recourse against the demand and, in the interim, had filed a rectification application before the concerned authorities requesting deletion of the entire demand. The rectification application has been rejected, and the Management has filed an appeal. In the opinion of the Management, based on the facts and <BR> circumstances of the case, the full documentary evidence of entitlement to the input credit, and legal advice obtained, this liability will not crystallize. Accordingly, no provision for this liability has been considered necessary in these accounts. <BR> <BR> 4. Pursuant to the notification issued by the Ministry of Labour and Employment, multiple existing labour legislations have been consolidated into a unified framework comprising four Labour Codes, collectively referred to as the 'New Labour Codes' which became effective from November 21, 2025. The Company has reassessed its employee benefit obligations in accordance with the revised definition of wages. Accordingly, an incremental liability of ` 4.49 lakhs has been recognised as an "Exceptional item" during the quarter and nine months ended December 31, 2025. The ministry is in the process of notifying related rules to the New Labour Codes and impact of those will be evaluated and accounted for in the period in which they are notified. <BR> <BR> 5. The Company has identified "Manufacturing and supplying of Copper Wires" as the single operating segment for the continued operations in the standalone financial results as per Ind AS 108- Operating Segments. <BR> <BR> 6. The Company is not having any subsidiary, associate or joint venture; therefore it has prepared only standalone results as consolidated requirement is not applicable to the Company. <BR> <BR> 7. The figures of the previous periods have been regrouped/rearranged/ and / or recast wherever found necessary to make them comparable. <BR> <BR> 8. The above financial results are available on Company website www.rajnandinimetal.com.2025-04-012025-12-31UnauditedStandalone20688000001290000020817000001499800000632100000-16030000030900000262000008900000593000002096900000-15200000-400000-156000000-1100000-11000000-145000000000-145000002200000-123000002765000001-0.04-0.0400-0.04-0.04Other Expenses17800000Other Expenses59300000Items that will not be reclassified to Profit and Loss200000200000Items that will not be reclassified to Profit and Loss2200000220000000002000002200000