5444852026-04-012026-06-305444852026-06-305444852026-04-012026-06-30in-capmkt:OtherExpenses1Member5444852026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15444852026-06-30Statement15444852026-04-012026-06-30Statement15444852026-06-30StatementDynamic1I1Statement15444852026-06-30StatementDynamic1I2Statement15444852026-06-30StatementDynamic1I3Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544485REGAALNOTLISTEDINE0MHO01029REGAAL RESOURCES LIMITEDMain BoardEquity2026-04-012027-03-312026-08-142026-08-11INRMillionsQuarterlyFirst quarterSingle segmentManufacturing of Maize Starch and its Derivatives2026-08-1412:15:002026-08-1415:00:00true1falseNot Applicable2026-04-012026-06-30UnauditedStandalone202149000042300002025720000127655000065520000-125880000801300007909000056340000415340000184709000017863000001786300005460000398900004535000001332800000000133280000-61000013267000051362000051.31.29001.31.291. The above unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations, including relevant circulars issued by the SEBI from time to time. <br /> 2. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on August 14, 2026. Limited review of the above unaudited financial results has been carried out by the Statutory Auditors, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <br /> 3. The company is primarily engaged in the business of manufacturing of ‘Maize starch and its derivatives'. There are no separate reporting segment under Ind AS 108 “Operating Segments” notified under the companies (Indian Accounting Standard) Rules, 2015, as amended. <br /> 4. 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 /> 5. 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 financial year 2025-26 and as such is refundable/reversable. However, in terms of the agreement entered into with certain distributors from time to time, Rs.104.64 Millions 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 Millions has been provided during the said financial year which is disclosed as Exceptional Item. Although no demand has been received from the department till date but the above accounting was made as a matter of prudence. Accordingly, management is of the view that further financial impact, if any, is unlikely to be material. <br /> 6. During the current quarter, 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 and also enhanced Captive co-generation power plant capacity from 7.1 MW to 15.8 MW at its factory situated at Kishanganj, Bihar. <br /> 7. On July 21, 2026, the Company has issued and allotted 2,70,400 equity shares, face value of Rs 5/- each, under the Company’s employee stock option plan (“Plan” or “Scheme”). Consequently, the issued and paid-up share capital of the Company stands increased from Rs 513.62 Millions to Rs 514.97 Millions. <br /> Other Expenses415340000Remeasurement of the defined benefits plan-820000-820000-2100000-610000Public Issues2025-08-2020999300002026-06-30trueCARE Ratings LimitedfalseNANANASaikat ChatterjeeChief Financial OfficerKolkata2026-08-14Repayment and/or prepayment, in full or part, of certain borrowings availed by the company.NA1590000000015900000000General Corporate PurposeNA28140000002873000000IPO issue related expenseNA22850000002226000000