5444852026-01-012026-03-315444852026-03-315444852025-03-315444852025-04-012026-03-315444852026-01-012026-03-31in-capmkt:OtherExpenses1Member5444852025-04-012026-03-31in-capmkt:OtherExpenses1Member5444852026-03-31OtherNoncurrentFinancialAssetsDomain15444852026-03-31OtherNoncurrentAssetsDomain15444852026-03-31OtherNoncurrentAssetsDomain25444852026-03-31OtherCurrentFinancialAssetsDomain15444852026-03-31OtherCurrentAssetsDomain15444852026-03-31OtherNoncurrentFinancialLiabilitiesDomain15444852026-03-31OtherCurrentFinancialLiabilitiesDomain15444852026-03-31OtherCurrentFinancialLiabilitiesDomain25444852026-03-31OtherCurrentLiabilitiesDomain15444852026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15444852025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15444852026-01-012026-03-31RelatedPartyTransactionDomain15444852025-12-31RelatedPartyTransactionDomain15444852026-03-31RelatedPartyTransactionDomain15444852026-01-012026-03-31RelatedPartyTransactionDomain25444852025-12-31RelatedPartyTransactionDomain25444852026-03-31RelatedPartyTransactionDomain25444852026-01-012026-03-31RelatedPartyTransactionDomain35444852025-12-31RelatedPartyTransactionDomain35444852026-03-31RelatedPartyTransactionDomain35444852026-01-012026-03-31RelatedPartyTransactionDomain45444852025-12-31RelatedPartyTransactionDomain45444852026-03-31RelatedPartyTransactionDomain45444852026-01-012026-03-31RelatedPartyTransactionDomain55444852025-12-31RelatedPartyTransactionDomain55444852026-03-31RelatedPartyTransactionDomain55444852026-01-012026-03-31RelatedPartyTransactionDomain65444852025-12-31RelatedPartyTransactionDomain65444852026-03-31RelatedPartyTransactionDomain65444852026-01-012026-03-31RelatedPartyTransactionDomain75444852025-12-31RelatedPartyTransactionDomain75444852026-03-31RelatedPartyTransactionDomain75444852026-01-012026-03-31RelatedPartyTransactionDomain85444852025-12-31RelatedPartyTransactionDomain85444852026-03-31RelatedPartyTransactionDomain85444852026-01-012026-03-31RelatedPartyTransactionDomain95444852025-12-31RelatedPartyTransactionDomain95444852026-03-31RelatedPartyTransactionDomain95444852026-01-012026-03-31RelatedPartyTransactionDomain105444852025-12-31RelatedPartyTransactionDomain105444852026-03-31RelatedPartyTransactionDomain105444852026-01-012026-03-31AuditorDomain15444852026-03-31Statement15444852026-01-012026-03-31Statement15444852026-03-31StatementDynamic1I1Statement15444852026-03-31StatementDynamic1I2Statement15444852026-03-31StatementDynamic1I3Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544485REGAALNOTLISTEDINE0MHO01029REGAAL RESOURCES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-272026-05-21INRMillionsQuarterlyFourth quarterSingle segmentManufacturing of Maize Starch and its Derivatives2026-05-2713:15:002026-05-2716:10:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-05-27https://regaalresources.com/policy/Related%20Party%20Transaction%20Policy.pdftrue1falseNOT APPLICABLE2026-01-012026-03-31AuditedStandalone24460800003230000244931000011277900001335900004353700006277000063510000388600003614500002223340000225970000022597000048250000123700006062000001653500000000165350000194000016729000051362000051.631.62001.631.621. The audited financial results of the Company have been prepared in accordance with the Indian Accounting Standards as prescribed under section 133 of the Companies Act, 2013 (Ind AS) read with relevant rules issued thereunder and other accounting principles generally accepted in India. <BR> <BR> 2. The above audited financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 27, 2026. <BR> <BR> <BR> 3. The company is primarily engaged in the business of manufacturing of ‘Maize starch and its derivatives and trading of maize. There is no separate reporting segment under Ind AS 108 “Operating Segments” notified under the companies (Indian Accounting Standard) Rules, 2015, as amended. <BR> <BR> 4. During the year ended March 31, 2026, 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) and 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 and offer for sale of 9,412,000 equity shares by selling shareholders. <BR> <BR> <BR> 5. The figures of quarter ended March 31,2025 are the balancing figures between audited figures in respect of full financial year and the audited figures for interim financial statements for the nine months period ended 31st December,2024. <BR> <BR> 6. The figures for the quarter ended March 31,2026 is the balancing figures between the audited figure in respect of the full financial year and the published year to date figures up to the third quarter for the financial year which were subjected to limited review by the statutory auditors. <BR> <BR> <BR> 7. The Company has claimed/received subsidy as reimbursement of Goods & Service Tax subsidy (SGST reimbursement) under the Bihar Industrial Promotion Policy, 2016/2011 (State Government Policy) from April 2019 on sale of products which includes for supplies to certain distributors who were found to have made payment of IGST on subsequent interstate sales by utilizing SGST credit claimed on supplies by the Company during the period from April 2019 to September 2025, which is not in accordance with the Resolution No.108 dated 20.01.2020 issued by the department of Industries, as intimated by the department during the year and as such is refundable/reversable. However, in terms of the agreement entered into with certain distributors from time to time, Rs.104.64 Million is recoverable/recovered from the concerned distributors, due to breach of clause of the agreement for not utilizing the SGST credits to discharge IGST liabilities and the balance amount of Rs.66.57 Million has been provided during the year which is disclosed as Exceptional Item in these financial results. Although no demand has been received from the department till date but the above accounting is made as a matter of prudence. Accordingly, management is of the view that further impact, if any, is unlikely to be material on the financial results. <BR> <BR> 8. The Government of India implemented the New Labour Codes with effect from November 21,2025 and subsequently issued draft Rules and FAQs to facilitate assessment of the related financial impact. The Company has assessed the impact of the New Labour Codes and recognised total expenses of Rs.4.22 Millions as per actuarial valuation reports for the year ended March 31,2026. The Management will continue to track and evaluate the impact of the rules notified by the Central/State Government post March 31,2026 and consider the appropriate accounting effect in the relevant period, as needed. <BR> <BR> <BR> 9. The Board of Directors have recommended dividend of Rs. 0.25/- per equity share (@ 5 %) of the face value of Rs. 5 each for the financial year ended March 31, 2026 (subject to the approval of the Shareholders at the ensuing Annual General Meeting). <BR> <BR> 10. The Company has successfully commissioned enhanced crushing capacity from 825 MT per day (TPD) to 1,650 TPD and commissioned a new Liquid Glucose ("LG") manufacturing facility with a production capacity of 180 TPD and a new Maltodextrin Powder (“MDP”) manufacturing facility with a production capacity of 50 TPD at its factory situated at Kishanganj, Bihar and also enhanced Captive co-generation power plant capacity from 7.1 MW to 15.8 MW from 26th May 2026. <BR> 2025-04-012026-03-31AuditedStandalone11341700000119500001135365000050583800003060830000264840000290240000309340000157780000140176000010543170000810480000-6657000074391000014196000046350000188310000055560000000005556000004420000560020000513620000505.865.81005.865.81Other Expenses361450000Other Expenses14017600003657730000463787000000560000000107900000032520000433100000199890000853936000078467000001488920000650960000251000000176000000234098000031700001699040000482786000000133672200005136200004380680000489430000048943000003934510000000393500003973860000328700002304000004582000042829500002166140000658500006778000007436500001215910000412570000024660000960000386500000418997000000847292000013367220000Other Financial Assets32520000Right of use Assets35350000Other Non-Current Assets164540000Other Financial Assets176000000Other Current Assets1699040000Lease Liabilities39350000Lease Liablity4640000Other Financial Liabilities1211270000Other Current Liabilities24660000309340000398780000-1199100000-119777000000002644900000241600000015778000012600000000-15400000024770000440000000007924000082315000000-2410000119690000-1290000699760000000000002370000315502000000000000000000000024100000-22720000-31729600000020999300000000032231800002193010000422000003051600000-22551000025952100001220100000122010000528950000650960000Remeasurement of the defined benefit plan25900002590000Remeasurement of the defined benefit plan5910000591000065000014900000019400004420000Regaal Resources Limited******Sriyash Infrastructure LLP******LLP in which Managing Director is a Designated PartnerAny other transactionRent Paid11000000NA355000000Regaal Resources Limited******Anil Kishorepuria******Managing DirectorRemuneration30000000NA1500000000Regaal Resources Limited******Karan Kishorepuria******Whole Time DirectorRemuneration4800000NA240000000Regaal Resources Limited******Shruti Kishorepuria******Relative of Managing DirectorRemuneration7630000NA381000000Regaal Resources Limited******Saikat Chatterjee******Chief Financial OfficerRemuneration4520000NA226000000Regaal Resources Limited******Tinku Kumar Gupta******Company Secretary & Compliance OfficerRemuneration1050000NA52000000Regaal Resources Limited******Krishnav Kishorepuria******Relative of Managing DirectorAny other transactionSponsership Fees for Higher Education3970000NA397000000Regaal Resources Limited******Dinabandhu Mohapatra******Independent DirectorAny other transactionSitting Fees480000NA48000000Regaal Resources Limited******Sheetal Jhunjhunwala******Independent DirectorAny other transactionSitting Fees480000NA48000000Regaal Resources Limited******Rajesh Raghunath Pednekar******Independent DirectorAny other transactionSitting Fees180000NA1800000032650000AuditedtrueM/S Singhi & Cotrue2028-08-31Public Issues2025-08-2020999300002026-03-31trueCARE Ratings LimitedtruefalseThe funds utilized towards GCP exceeded by Rs.0.06 crore pertaining to share of offer expenses of the company. Hence, there is a deviation of Rs.0.06 crore, however, such deviation remains within 10% of the amount projected in the offer documents.NoneNoneSaikat ChatterjeeChief Financial OfficerKolkata2026-05-27Repayment and/or prepayment, in full or part, of certain borrowings availed by the company.NA1590000000015900000000General Corporate PurposeNA2814000000282000000600000There has been an over-utilisation towards GCP by Rs.0.60 million which has been funded by funds which were available for meeting other objects of the companyIPO issue related expenseNA22850000002216000000