5332942026-01-012026-03-315332942026-03-315332942025-03-315332942025-04-012026-03-315332942026-01-012026-03-31in-capmkt:OtherExpenses1Member5332942026-01-012026-03-31in-capmkt:OtherExpenses2Member5332942025-04-012026-03-31in-capmkt:OtherExpenses1Member5332942025-04-012026-03-31in-capmkt:OtherExpenses2Member5332942026-03-31OtherNoncurrentAssetsDomain15332942026-03-31OtherCurrentFinancialAssetsDomain15332942026-03-31OtherCurrentAssetsDomain15332942026-03-31OtherNoncurrentFinancialLiabilitiesDomain15332942026-03-31OtherCurrentFinancialLiabilitiesDomain15332942026-03-31OtherCurrentLiabilitiesDomain15332942026-01-012026-03-31RelatedPartyTransactionDomain15332942025-12-31RelatedPartyTransactionDomain15332942026-03-31RelatedPartyTransactionDomain15332942026-01-012026-03-31RelatedPartyTransactionDomain25332942025-12-31RelatedPartyTransactionDomain25332942026-03-31RelatedPartyTransactionDomain25332942026-01-012026-03-31RelatedPartyTransactionDomain35332942025-12-31RelatedPartyTransactionDomain35332942026-03-31RelatedPartyTransactionDomain35332942026-01-012026-03-31RelatedPartyTransactionDomain45332942025-12-31RelatedPartyTransactionDomain45332942026-03-31RelatedPartyTransactionDomain45332942026-01-012026-03-31RelatedPartyTransactionDomain55332942025-12-31RelatedPartyTransactionDomain55332942026-03-31RelatedPartyTransactionDomain55332942026-01-012026-03-31AuditorDomain15332942026-01-012026-03-31in-capmkt:AuditedMember5332942026-03-31in-capmkt:AuditedMember5332942026-01-012026-03-31in-capmkt:AdjustedMember5332942026-03-31in-capmkt:AdjustedMember5332942026-01-012026-03-31AuditQualification15332942026-01-012026-03-31AuditQualification25332942026-01-012026-03-31AuditQualification35332942026-01-012026-03-31AuditQualification4iso4217:INRiso4217:INRxbrli:shares533294RKDLNOTLISTEDINE722J01012RAVI KUMAR DISTILLERIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-252026-05-19INRLakhsQuarterlyFourth quarterSingle segmentManufactoring of liquor2026-05-2516:05:002026-05-2516:30:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2026-02-06http://www.ravikumardistilleries.com/Policies/POLICY%20ON%20MATERIALITY%20OF%20RELATED%20PARTY%20TRANSACTION.pdffalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone13525100058350001410860003223900094800007407000549700028700013020007315900012937100011715000-109670007480000253000253000049500000004950000495000240000000100.020.02000.020.02For detailed notes, kindly refer results uploaded on BSE and NSE website2025-04-012026-03-31AuditedStandalone5421880002801300057020100013354600042777000-2086300019747000690000421000037750700055761400012587000-1096700016200000253000253000013670000000136700001367000240000000101803820000.060.06000.060.06Excise duty66196000Other Expenses6963000Excise duty339297000Other Expenses38210000404590002500000040200000082571000008257100038800033128100045535100012789600024779000285639000243300000423299000736150000089610008730070000013283580002400000001803820004203820004203820009804000000115417000125221000892100000134142000448749000274500009638100012383100015006300072264300046987000420400000773834000009079760001328358000Other non-current assets331281000Other current financial assets423299000Other current assets8961000Other non-current financial liabilities115417000Other current financial liabilities150063000Other current liabilities469870000-7074000185060000-410000000-600000-982700008506000042100000-1339000064960000000000000015318000169380000-6900000001762800000000000010701000000000000000000000000-1070100000000000542080000006900000-58902000-53840001543000015430008900002433000RAVI KUMAR DISTILLERIES LIMITED******RV. RAVIKUMAR******Key Managerial Relationship of entity or parentLoan50000000APPROVED24668000424082000448750000RAVI KUMAR DISTILLERIES LIMITED******RV. RAVIKUMAR******Key Managerial Relationship of entity or parentAny other transactionRent3000000APPROVED285000000RAVI KUMAR DISTILLERIES LIMITED******R. AMIRTHAVALLI******Promoter GroupAny other transactionRent3000000APPROVED15000000RAVI KUMAR DISTILLERIES LIMITED******L. BHUVANESWARI******Key Managerial Relationship of entity or parentRemuneration0NA28400000RAVI KUMAR DISTILLERIES LIMITED******MANOHAR WAMAN OAK******Key Managerial Relationship of entity or parentRemuneration0NA2400000028192000AuditedQualified opinionRamanand & Associatestrue2027-03-315421880005421880005576140008927930001368000-3338110000.06-13.91132835800099317900090797500090797500042038200085203000Your attention is invited to Note No. 5.1 Amount recoverable under dispute of Rs. 2,900.25 Lakhs; which have been classified as Other Non-Current Assets; the company has filed various cases against the parties and initiated action for recovery. Further, 'Securities and Exchange Board of India' (SEBI) vide its Order dated 12-03-2019 directed the above parties to repay the amounts back to Company. We are unable to comment on reliability/ recoverability of these debts and amount given and no provision for Expected Credit Loss as per Indian Accounting Standards (IND AS) for doubtful recovery of such amount is considered necessary by the company. Qualified opinionRepetitiveThe company has taken legal action and has also filed complaints against the parties and the Merchant Bank Mr.Anil Agrawal. Further, 'Securities and Exchange Board of India' (SEBI) vide its Order dated 12-03-2019 directed Anil Agarwal and others to Pay Rs. 33.83 Crs back to the Company with Interest @ 12% pa w.e.f 01.04.2011.Anil Agarwal and others have filed appeal before SAT. However, the management expects to get back the amounts in due course. Hence, no provision has been made for Expected Credit Losses on these amounts.NANANAYour attention is invited to Note No. 3 Regarding Investment in Liquor India Limited and Amount received from Lemonade Shares & Securities Private Limited (Refer Note No. 17) which is considered as disputed and no adjustment for sale thereof have been incorporated in the financial statements by the Company. The sale agreement entered into with Lemonade Shares & Securities Private Limited for sale of entire undertaking has been challenged in National Company Law Tribunal to rectify the Register of Members and the company petition has been ordered non maintainable and the company has filed an appeal in the National Company Law Appellate Tribunal against the NCLT order and also civil suit has been filed before IInd Additional District Judge, Ranga Reddy District, L B Nagar, Hyderabad, with prayers inter-alia to rescind the agreement as being void and restore the parties back to the position prior to MOU Dated 05-09-2012. The Company has also filed SLP in Supreme Court of India apart from registering various complaints with Police, SEBI, and Enforcement Directorate. Management does not anticipate any liability on this account and accordingly the company has not provided for diminution in value of Investments and not made provision for Expected Credit Loss in respect of Loan to Liquor India Limited during the Financial Year 2025-26. As the matter is sub-judice we are unable to comment whether any adjustments are needed for the recoverability of investments thereof. Accordingly, impact on loss for the year and investments thereof if any, is unascertainable.Qualified opinionRepetitiveThe matter is self-explanatory. Apart from the civil suit, the company has also filed an appeal against the NCLT order in NCLAT and complaints with Police Authorities. The Supreme Court has directed the Investigating Agencies to take all actions according to law and CBCID, Hyderabad has framed charge sheet against Anil Agarwal and others. The Legal proceedings are under-way. Company is confident of succeeding in the matter. Therefore, no provision has been made for Expected Credit Losses on these amount.NANANARegarding Confirmations not obtained as of March 31, 2026 in respect of certain financial assets such as Sundry Debtors, Sundry Creditors, etc. and allowance for expected credit not recognized on these financial assets even though indications of increase in credit risks were observed. Consequential impact on financial results is not ascertained by the Company.Qualified opinionRepetitiveConfirmation from most of the Debtors and creditors are obtained, whereas for remaining we have asked them to confirm the same, which we will able to get in due course, w.r.t. provision for expected credit loss which has not been provided in the books of account, management is in view that in due course, outstanding amount which require provision to be created will be recovered. Hence no provision has been made. NANANAThere are statutory dues amounting to Rs. 266.33 Lacs which are pending to be deposited with appropriate government authorities by the Company. The company has not made provision for interest on thes dues on account of delay in depositing dues. Since the management has not estimated overall liability on account of interest, financial impact on financial Statements is not ascertainable.Qualified opinionRepetitivew.r.t statutory dues which are outstanding from the substantial period of time management is of view that, the operation of company will be improved in coming months and company will be in position to settle all dues along with the interest.NANANAR.V. RavikumarL. BhuvaneshwariShailesh K KathariyaRamanand GuptaPUDUCHERRY2026-05-25