Raj Rayon Industries Limited — Quarter and year ended March 31, 2026
| Sr. No. | Nature of outstanding | As on 01/04/2025 | As on 31/03/2026 |
|---|---|---|---|
| 1 | Outstanding Qualified Borrowings | 194.46 | 173.52 |
| 2 | Highest credit rating | BBB/Stable/IND A3+ | BBB/Stable/IND A3+ |
| 3 | Incremental borrowing done | – | 20.94 |
| 4 | Borrowings by way of issuance of debt securities | – | – |
| 5 | Net worth | Rs. 122.47 Crore | Rs.156.47 Crore |
| Particulars | 31st March, 2026 (Audited) | 31st December, 2025 (Unaudited) | 31st March, 2025 (Audited) | 31st March, 2026 (Audited) – Year Ended | 31st March, 2025 (Audited) – Year Ended |
|---|---|---|---|---|---|
| 1. INCOME | |||||
| (a) Revenue from operations | 29,481.72 | 30,539.01 | 20,584.51 | 117,971.70 | 84,937.94 |
| (b) Other income | 106.37 | 57.67 | 261.17 | 490.04 | 475.18 |
| TOTAL INCOME | 29,588.09 | 30,596.68 | 20,845.68 | 118,461.74 | 85,413.12 |
| 2. EXPENSES | |||||
| (a) Cost of materials consumed | 26,284.61 | 24,231.99 | 17,757.46 | 97,263.18 | 68,260.83 |
| (b) Purchases of Stock-In-Trade | 71.60 | – | – | 71.60 | – |
| (c) Changes in inventories of finished goods | (3,222.57) | (198.21) | (1,630.12) | (3,913.76) | 986.19 |
| (d) Employee benefits expense | 451.52 | 428.00 | 343.50 | 1,620.46 | 1,199.55 |
| (e) Finance costs | 479.23 | 490.20 | 266.05 | 1,791.95 | 1,358.02 |
| (f) Depreciation and amortisation expense | 486.26 | 491.95 | 312.25 | 1,837.40 | 1,244.01 |
| (g) Other expenses | 4,281.67 | 4,413.94 | 3,050.61 | 16,560.14 | 11,538.17 |
| TOTAL EXPENSES | 28,832.32 | 29,857.87 | 20,099.75 | 115,230.97 | 84,586.77 |
| 3. PROFIT BEFORE EXCEPTIONAL ITEMS AND TAX (1-2) | 755.77 | 738.81 | 745.93 | 3,230.77 | 826.35 |
| 4 Exceptional Items | – | – | – | – | – |
| 5. PROFIT BEFORE TAX (3-4) | 755.77 | 738.81 | 745.93 | 3,230.77 | 826.35 |
| 6. TAX EXPENSE | |||||
| Current Tax | – | – | – | – | – |
| Deferred Tax | 647.44 | (151.99) | 598.42 | 168.51 | 554.26 |
| TOTAL TAX EXPENSE | 647.44 | (151.99) | 598.42 | 168.51 | 554.26 |
| 7. PROFIT AFTER TAX (5-6) | 1,403.21 | 586.82 | 1,344.35 | 3,399.28 | 1,380.61 |
| 8 Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | |||||
| Re-Measurement Gain / (Loss) on Defined Benefit Plans | (11.71) | 4.39 | 16.27 | 1.47 | 17.57 |
| Income Tax Effect on Above | 2.95 | (1.11) | (4.10) | (0.37) | (4.42) |
| 9 TOTAL COMPREHENSIVE INCOME FOR THE PERIOD (7+8) | 1,394.45 | 590.10 | 1,356.52 | 3,400.38 | 1,393.76 |
| 10 Paid-up Equity Share Capital (Face Value of Re. 1/- each) | 5,560.82 | 5,560.82 | 5,560.82 | 5,560.82 | 5,560.82 |
| 11 Other Equity | – | – | – | 7,586.64 | 4,186.27 |
| 12 Earning Per Equity Share (Face Value of Re. 1/- each) | |||||
| Basic (in `) | 0.25 | 0.11 | 0.24 | 0.61 | 0.25 |
| Diluted (in `) | 0.17 | 0.07 | 0.17 | 0.42 | 0.17 |
| Note No. | Details |
|---|---|
| 1 | The above financial results for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 14, 2026 and have been subjected to review by the Statutory Auditors of the Company. |
| 2 | Other Income includes amount of Rs. 2.50 crores received from VAT department in Q2 of FY 2025-26, which was earlier provision/written off as Exceptional item in financial year 2021-22. |
| 3 | The Management has sent letters with Board Resolutions to the in-operative bank accounts which are continuing in the name of the Company from prior to the Corporate Insolvency Resolution Process when the current management was not in charge of the affairs of the Company for closure and awaits response from these bankers. |
| 4 | The status of implementation and assessment of the new labour codes remains unchanged from the previous quarter. Management had earlier indicated that the impact assessment and compliance readiness were under review. However, implementation has now been deferred to the next financial year, as management is in the process of finalizing the same in consultation with the HR department. |
| 5 | The Company has reversed a provision of ₹55 lakhs that was created in earlier quarters for non-compliance with the minimum public shareholding requirement of 25% under Regulation 38 of SEBI (LODR) Regulations, along with Rule 19(2) and Rule 19A of the Securities Contracts (Regulation) Rules, 1957, on the pretext that the application has been made to the concerned authorities for its waiver. |
| 6 | The Company is primarily engaged in a single business segment of Manufacturing & Marketing of Textiles Yarns. |
| 7 | The figures for the corresponding previous quarter / year have been regrouped / reclassified wherever necessary, to make them comparable. The figure for quarter ended March 31, 2026 are balancing figures between the audited figures of the full financial year and the limited reviewed year to date figures upto the third quarter of the financial year. |
| Particulars | As at 31st March, 2026 Audited | As at 31st March, 2025 Audited |
|---|---|---|
| Assets | ||
| Non-Current Assets | ||
| – Property, Plant and Equipment | 34,242.23 | 21,241.55 |
| – Capital Work-in-progress | 87.38 | 10,145.72 |
| – Other Intangiable Asset | 2.29 | 3.03 |
| – Financial Assets | ||
| — Other financial assets | 147.10 | 131.09 |
| – Other Non-Current Assets | 134.56 | 428.02 |
| – Deferred Tax Assets (Net) | 144.84 | – |
| Total Non current assets | 34,758.40 | 31,949.41 |
| Current Assets | ||
| – Inventories | 11,809.98 | 10,866.43 |
| – Financial Assets | ||
| — Investment | 2,531.84 | – |
| — Trade Receivables | 3,019.64 | 2,857.92 |
| — Cash and Cash Equivalents | 1,242.26 | 802.82 |
| — Bank Balances other than Cash and Cash Equivalents | 1,027.25 | 1.21 |
| – Current tax assets (net) | 112.98 | 93.23 |
| – Other Current Assets | 5,328.07 | 3,587.61 |
| Total Current Assets | 25,072.02 | 18,209.21 |
| Total Assets | 59,830.42 | 50,158.62 |
| Equity and Liabilities | ||
| Equity | ||
| – Equity Share Capital | 5,560.82 | 5,560.82 |
| – Instruments entirely equity in nature | 2,500.00 | 2,500.00 |
| – Other Equity | 7,586.64 | 4,186.27 |
| Total Equity | 15,647.46 | 12,247.09 |
| Liabilities | ||
| Non-Current Liabilities | ||
| – Financial Liabilities | ||
| — Borrowings | 15,078.37 | 16,061.25 |
| — Provisions | 43.34 | 18.40 |
| — Deferred Tax Liabilities (Net) | – | 23.30 |
| Total Non Current Liabilities | 15,121.71 | 16,102.95 |
| Current Liabilities | ||
| – Financial liabilities | ||
| — Borrowings | 7,170.90 | 7,811.73 |
| — Trade Payables | ||
| — Total outstanding dues of micro enterprises and small enterprises | 426.01 | 426.01 |
| — Total outstanding dues of creditors other than micro enterprises and small enterprises | 20,461.02 | 12,492.49 |
| — Other Financial Liabilities | 946.75 | 1,018.41 |
| – Other Current Liabilities | 56.39 | 59.85 |
| – Provisions | 0.18 | 0.09 |
| Total Current Liabilities | 29,061.25 | 21,808.58 |
| Total Equity and Liabilities | 59,830.42 | 50,158.62 |
| Particulars | For the year ended | |
|---|---|---|
| March 31, 2026 | March 31, 2025 | |
| (A) CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit / (Loss) before Tax | 3,230.77 | 826.36 |
| Adjustment for: | ||
| – Depreciation | 1,837.40 | 1,244.00 |
| – Provision for expected credit loss | 0.16 | (0.77) |
| – Provision for Employee Benefits | 26.50 | 16.90 |
| – Sundry balance Written Off | – | (5.07) |
| – Guarantee Commission Expenses | 13.98 | – |
| – Prepaid Expenses on Borrowing Cost | 5.05 | – |
| – Loss on Discard of property, plant and equipment (net) | – | 38.24 |
| – Net unrealised gain on Investments | (31.84) | – |
| – Net unrealised foreign exchange loss/(gain) | – | (147.42) |
| – (Profit) / Loss on Sale of Sale of property, plant and equipment (net) | – | 5.30 |
| – Interest Income | (19.56) | (86.45) |
| – Finance Costs | 1,541.35 | 1,408.14 |
| Operating Profit Before Working Capital Changes | 6,603.81 | 3,299.23 |
| Adjustment For: | ||
| – (Increase)/Decrease in Trade Receivables | (161.88) | 773.65 |
| – (Increase)/ Decrease in Financial and Other Assets | (1,466.02) | (856.05) |
| – (Increase)/Decrease in Inventories | (943.55) | (620.23) |
| – Increase/(Decrease) in Trade Payables | 7,968.52 | 949.70 |
| – Increase/(Decrease) in Financial and Other liabilities | (75.12) | 148.57 |
| Cash Used in Operations | 11,925.76 | 3,694.87 |
| Direct Taxes Paid | (19.75) | (12.60) |
| NET CASH FLOW USED IN OPERATING ACTIVITIES | 11,906.01 | 3,682.27 |
| (B) CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Property, Plant & Equipment and Capital Work in Progress | (4,779.00) | (10,535.64) |
| Sale of Property, Plant & Equipment | – | 4.50 |
| Investments of MF | (2,500.00) | – |
| Investments of FDRs | (1,022.50) | 2,126.48 |
| Interest Income | – | 86.45 |
| NET CASH FLOWS FROM INVESTING ACTIVITIES | (8,301.50) | (8,318.21) |
| (C) CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds/(Repayment) of Long Term Borrowings | 768.20 | 6,371.42 |
| Proceeds/(Repayment) of Short Term Borrowings | (2,277.20) | (206.33) |
| Interest & Other Borrowing Cost | (1,656.05) | (1,429.28) |
| NET CASH USED IN FINANCING ACTIVITIES | (3,165.05) | 4,735.81 |
| NET INCREASE IN CASH AND CASH EQUIVALENTS (A+B+C) | 439.44 | 99.87 |
| Opening Balance of Cash and Cash Equivalents | 802.82 | 702.95 |
| Closing Balance of Cash and Cash Equivalents | 1,242.26 | 802.82 |
| I | Sr No | Particulars | Audited Figures (as reported before adjusting for qualifications) Rs. In Lacs | Adjusted Figures (audited figures after adjusting for qualifications) Rs. In Lacs |
|---|---|---|---|---|
| 1. | Turnover / Total income | 118,461.74 | 118,461.74 | |
| 2. |