5150182026-01-012026-03-315150182026-03-315150182025-03-315150182025-04-012026-03-315150182026-01-012026-03-31in-capmkt:OtherExpenses1Member5150182025-04-012026-03-31in-capmkt:OtherExpenses1Member5150182026-03-31OtherNoncurrentFinancialAssetsDomain15150182026-03-31OtherNoncurrentFinancialAssetsDomain25150182026-03-31OtherNoncurrentAssetsDomain15150182026-03-31OtherCurrentFinancialAssetsDomain15150182026-03-31OtherCurrentFinancialAssetsDomain25150182026-03-31OtherCurrentFinancialAssetsDomain35150182026-03-31OtherCurrentFinancialAssetsDomain45150182026-03-31OtherCurrentAssetsDomain15150182026-03-31OtherCurrentAssetsDomain25150182026-03-31OtherCurrentAssetsDomain35150182026-03-31OtherCurrentFinancialLiabilitiesDomain15150182026-03-31OtherCurrentFinancialLiabilitiesDomain25150182026-03-31OtherCurrentLiabilitiesDomain15150182026-03-31OtherCurrentLiabilitiesDomain25150182026-03-31OtherCurrentLiabilitiesDomain35150182026-03-31OtherCurrentLiabilitiesDomain45150182026-01-012026-03-31RelatedPartyTransactionDomain15150182025-12-31RelatedPartyTransactionDomain15150182026-03-31RelatedPartyTransactionDomain15150182026-01-012026-03-31RelatedPartyTransactionDomain25150182025-12-31RelatedPartyTransactionDomain25150182026-03-31RelatedPartyTransactionDomain25150182026-01-012026-03-31RelatedPartyTransactionDomain35150182025-12-31RelatedPartyTransactionDomain35150182026-03-31RelatedPartyTransactionDomain35150182026-01-012026-03-31RelatedPartyTransactionDomain45150182025-12-31RelatedPartyTransactionDomain45150182026-03-31RelatedPartyTransactionDomain45150182026-01-012026-03-31RelatedPartyTransactionDomain55150182025-12-31RelatedPartyTransactionDomain55150182026-03-31RelatedPartyTransactionDomain55150182026-01-012026-03-31AuditorDomain15150182026-01-012026-03-31in-capmkt:AuditedMember5150182026-03-31in-capmkt:AuditedMember5150182026-01-012026-03-31in-capmkt:AdjustedMember5150182026-03-31in-capmkt:AdjustedMember5150182026-01-012026-03-31AuditQualification15150182026-01-012026-03-31AuditQualification25150182026-01-012026-03-31AuditQualification35150182026-01-012026-03-31AuditQualification45150182026-01-012026-03-31AuditQualification55150182026-01-012026-03-31AuditQualification65150182026-01-012026-03-31AuditQualification75150182026-01-012026-03-31AuditQualification8iso4217:INRiso4217:INRxbrli:shares515018REGENCERAMNOTLISTEDINE277C01012Regency Ceramics LimitedMain BoardEquity2025-04-012026-03-312026-05-302026-05-22INRLakhsQuarterlyFourth quarterSingle segmentBuilding Materials2026-05-3014:30:002026-05-3015:35:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2024-11-11www.regencyceramics.infalsefalseNot applicable2026-01-012026-03-31AuditedStandalone1126440004202000116846000872750003426000618910001131800014780001002100066377000241786000-1249400000-1249400000000-1249400000000-1249400000-12494000026441600010-4.73-4.7300-4.73-4.732025-04-012026-03-31AuditedStandalone3826780002593000040860800029782400036855000-1207100039891000611900039245000254052000661915000-2533070000-253307000-148590000-148590000-2384480000000-2384480000-23844800026441600010-1103804000-9.02-9.0200-9.02-9.02other expenses66377000other expenses2540520001677100000000000521000007424000074761000018036000260507000279463000019205000012317000006599300027036000037830003915850009451910001205698000264416000-1103804000-839388000-8393880001039340000103934000001039340000524160001418400046855200048273600017485500071000700028120900014530000100574600020450860001205698000Deposit with bank maturity more than 12 months72403000Depost with Electricity Dept1837000Advance for purchase of assets18036000Advance to Staff1667000Deposits recoverable28716000Interest Accured1863000Claims Receivable33747000Advance for purchase309225000Blance with Govt. Dept82284000Prepaid Expenses76000Employee Benefits98206000other Payables76649000Statutory liabilities22587000Advance From custmers97578000Insurance Claim Receivable121568000Trade Deposits3947600000-2456670000000005117700003477600038379000392450000000000222850000-12000000000-104495000-357802000000-148590000-3429430000000000007984000000000000000000000222850000-360001426500000000000334083000000000334083000540500005405000691200012317000Regency Ceramics Limited******NARAIAH NAIDU GUDARU******Chairman and Wholetime DirectorLoanNA0580437000580437000Regency Ceramics Limited******NARALA SATYENDRA PRASA******Managing Director & CFOLoanNA102850000136921000239771000Regency Ceramics Limited******NARALA RADHIKA PRASAD******non-Executive DirectorLoanNA100633000115500000216133000Regency Ceramics Limited******NARALA SATYENDRA PRASAD******Managing Director & CFORemunerationNA240000000Regency Ceramics Limited******ANJI REDDY DEVARAPALLI ******Company SecretaryRemunerationNA65000000206533000AuditedQualified opinionK S RAO & Cotrue2027-08-31408608000408608000661914000661914000-253306000-253306000-9.02-9.0294519200094519200020450860002045086000-839388000-839388000Financial statements were prepared without considering the effect of the Impairment in the value of Property Plant and Equipment of the Company. Qualified opinionRepetitiveNilNot DeterminableThe Company suffered extensive damage to the Buildings, Plant & Machinery and other assets situated at its factory in Yanam due to unprecedented violence that occurred on January 27, 2012. Stocks of Finished Goods, Raw Materials, Stores and Spares, stocks-in-process and other inventories were largely damaged / looted. The Company declared lock-out of the Plant from January 31, 2012. <br></br> <br></br> The Company has refurbished one of its production lines and all associated miscellaneous fixed assets. Some of the production lines installed prior to year 2000 suffered extensive damage and the OEMs expressed their inability to provide spares or repair / refurbish those equipments. The delay in insurance settlement is the prime reason for inability of the company to bring back the equipment fit for production. Hence, out of 10 production lines, 6 lines have been scrapped and the amount received on sale of scrap has been accounted in the books of accounts. The corresponding amounts in the book value and accumulated depreciation have been reduced to that extentImpact is not determinableSubsequent to the Lock-out of the Company from Date: 31.01.2012, the company has not provided the provisional liability towards salary, wages and other benefits to its factory employees. Further, the company has not provided for its liability towards Gratuity and leave encashment in accordance with Ind AS-19 Employee Benefits. We are unable to comment upon the impact of non-provision on the profit or loss of the company for the year and on the current liabilities as at 31.03.2026.Qualified opinionRepetitiveNiLNot DeterminableAfter series of negotiations with the workers union, Memorandum of settlement was arrived on 24.10.2019 at Puducherry under Section 12 (3) of the Industrial Disputes Act, 1947 before the Commissioner of Labour -cum- Chief Conciliation Officer, U T of Puducherry between the Company and the Regency Ceramics Staff and Workers Union. As per the MOU, the management has agreed to provide house sites at Yanam to all the displaced workers of the Company in three categories as proposed by the union. <br></br> <br></br> In this connection, two stretches of land owned by ancillary units to the extent of about 25.35 Acres was registered on 18.10.2019 in favour of the union through settlement deeds. The conversion of agricultural land into residential plots, development of land, laying of roads, and other associated infrastructure is completed. The actual allotment of plots to the correct beneficiary is yet to be done, and necessary entries will be made in the books of accounts after the allotment. <br></br> Impact is not determinableIn the absence of proper information regarding the Debtors, Creditor, Loans and Advances and Other receivables the company could not obtain confirmation from the Respective partiesQualified opinionWhether appeared first timeNilNot DeterminableThe Management cannot estimate the impact as the exact quantification of these will be known only when the operations start at Yanam and these debtors and creditors are approached after commencement of operations at Yanam factory unit.Impact is not determinableAs on 31.03.2026, the Company has certain long pending Trade Receivables and advances as aggregating to Rs.2419.65 Lakhs, of which the period of Limitation is already expired as per the provisions of The Limitation Act, 1969. In the absence of sufficient evidence to demonstrate the recoverability, we are unable to comment on the recoverability of the above amount and consequential effect on Financial StatementsQualified opinionWhether appeared first timeNilNot DeterminableThe Management has taken due note of the qualification and confirms that a detailed review of the said balances shall be undertaken in FY 202627. Based on the outcome of such review, the irrecoverable amounts shall be written off in accordance with the applicable Accounting Standards and the Company's accounting policies. Adequate monitoring controls shall also be put in place to prevent recurrence of similar situations going forward.Impact is not determinable The Company has certain long pending Trade payables aggregating to Rs.2,320.49 lakhs. In the absence of sufficient evidence to demonstrate the liability, we are unable to comment the liability of the above amount and consequential effect on Financial Statements.Qualified opinionRepetitiveNilNot DeterminableThe Management has taken due note of the qualification and confirms that a detailed review of the said balances shall be undertaken in FY 202627. Based on the outcome of such review, the amounts which are no longer payable shall be written back to the Statement of Profit & Loss in accordance with the applicable Accounting Standards and the Company's accounting policies. Adequate monitoring controls shall also be put in place to ensure timely identification and settlement or write-back of such balances going forwardImpact is not determinableThe company did not provide the interest on Unsecured loans received from Directors and Body Corporates. Also, interest has not been provided in respect of overdue amount payable to Micro, Small and Medium Enterprises suppliers for a period exceeding 15 days.Qualified opinionRepetitiveNilNot DeterminableThe Management has agreed with Directors and Bodies Corporate that the interest will not be provided on the Unsecured loans. Interest to MSME suppliers will be negotiated and finalized after mutual discussions with the suppliers and same shall be placed in the Board of Directors meeting of the Company. Further, it may be noted that the outstanding dues payable to MSME vendors pertain to transactions undertaken prior to the financial year 2012-13 and have remained outstanding since then.Impact is not determinableThe company has not provided liability towards interest and penalties payable on account of old statutory dues.Qualified opinionRepetitiveNilNot DeterminableThe Company is of opinion that the statutory authorities shall waive the interest and penalties in view of the unprecedented incident.Impact is not determinableOn verification of Inventory records, we are unable to comment on the accuracy of valuation of Inventories and considered the values given by the Management.Qualified opinionRepetitiveNilNot DeterminableThe Company maintains inventory records through a software system, and physical stock records are updated on an ongoing basis. As part of the year-end closing process, a comprehensive Stock Audit covering Raw Materials, Stores & Spares, Packing Materials, and Finished Goods was conducted during 14th May 2026 to 23rd May 2026 by M/s. Tirupathi Associates, an independent firm entrusted with this exercise. <br></br> <br></br> The valuation and reconciliation of inventories has since been completed based on the findings of the said Stock Audit, and the Management is satisfied that the inventory values as reported in the Financial Statements are fairly stated in accordance with the applicable Accounting Standards. <br></br> <br></br> The Management assures that going forward, the inventory reconciliation process shall be strengthened to ensure timely completion well before the finalization of Financial Statements. <br></br> Impact is not determinableSatyendra Prasad NaralaSatyendra Prasad NaralaRamKumar SrinivasanC Venkateswara RaoHyderabad2026-05-30