Income Statement Regency Ceramics Limited

Stocks

REGENCERAM

INE277C01012

Construction Supplies & Fixtures

Market Closed - NSE India S.E. 07:05:10 2026-09-04 EDT			5-day change	1st Jan Change
34.86 ^INR	-4.41%		+5.64%	-24.81%

08-13	Regency Ceramics Limited Announces Appointment of Pavan Kumar Duvva as Non-Executive Independent Director, Effective August 13, 2026	CI
08-13	Regency Ceramics Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI

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Published financial data: REGENCY CERAMICS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Revenues	-	-	408K	21.59M	131M
Total Revenues	-	-	408K	21.59M	131M
Cost of Goods Sold, Total	33.62K	302K	838K	19.22M	91.21M
Gross Profit	-33.62K	-302K	-430K	2.37M	40.26M
Selling General & Admin Expenses, Total	28.43K	930K	3.79M	40.5M	72.73M
Depreciation & Amortization - (IS)	43.35M	43.1M	42.83M	41.6M	40.53M
Other Operating Expenses	6.56M	12.46M	16.19M	27.62M	90.57M
Other Operating Expenses, Total	49.94M	56.49M	62.81M	110M	204M
Operating Income	-49.97M	-56.79M	-63.24M	-107M	-164M
Interest Expense, Total	-938K	-1.84K	-	-	-3.28M
Interest And Investment Income	-	-	2.49M	240K	101M
Net Interest Expenses	-938K	-1.84K	2.49M	240K	97.76M
Other Non Operating Income (Expenses)	-11.87K	-27.66K	28.95M	-27K	13.91M
EBT, Excl. Unusual Items	-50.92M	-56.82M	-31.8M	-107M	-51.9M
Gain (Loss) On Sale Of Investments	82.5K	1.99M	1.68M	7.19M	84K
Gain (Loss) On Sale Of Assets	-	-	25K	6.17M	3.04M
Asset Writedown	-	-66.4M	-	-	-
Other Unusual Items	-	443M	-126M	-4.3M	-
EBT, Incl. Unusual Items	-50.84M	322M	-156M	-98.07M	-48.78M
Income Tax Expense	-	-	-	-	-71.28M
Earnings From Continuing Operations	-50.84M	322M	-156M	-98.07M	22.5M
Net Income to Company	-50.84M	322M	-156M	-98.07M	22.5M
Net Income - (IS)	-50.84M	322M	-156M	-98.07M	22.5M
Net Income to Common Incl Extra Items	-50.84M	322M	-156M	-98.07M	22.5M
Net Income to Common Excl. Extra Items	-50.84M	322M	-156M	-98.07M	22.5M
Per Share Items
Net EPS - Basic	-1.92	12.17	-5.92	-3.71	0.85
Basic EPS - Continuing Operations	-1.92	12.17	-5.92	-3.71	0.85
Basic Weighted Average Shares Outstanding	26.44M	26.44M	26.44M	26.44M	26.44M
Net EPS - Diluted	-1.92	12.17	-5.92	-3.71	0.85
Diluted EPS - Continuing Operations	-1.92	12.17	-5.92	-3.71	0.85
Diluted Weighted Average Shares Outstanding	26.44M	26.44M	26.44M	26.44M	26.44M
Normalized Basic EPS	-1.2	-1.34	-0.75	-2.53	-1.23
Normalized Diluted EPS	-1.2	-1.34	-0.75	-2.53	-1.23
Supplemental Items
EBITDA	-6.62M	-13.7M	-20.41M	-65.74M	-123M
EBITA	-49.97M	-56.79M	-63.24M	-107M	-162M
EBIT	-49.97M	-56.79M	-63.24M	-107M	-164M
EBITDAR	-	-13.22M	-19.85M	-62.53M	-96.35M
Total Revenues (As Reported)	358K	2.3M	34.05M	35.56M	258M
Effective Tax Rate - (Ratio)	-	-	-	-	146.13
Normalized Net Income	-31.83M	-35.52M	-19.88M	-66.95M	-32.44M
Supplemental Operating Expense Items
Advertising Expense	28.43K	37.8K	-	3.93M	1.24M
Selling and Marketing Expenses	28.43K	37.8K	-	3.93M	1.24M
Net Rental Expense, Total	-	480K	565K	3.21M	26.69M
Imputed Operating Lease Interest Expense	-	8	-	-	969K
Imputed Operating Lease Depreciation	-	480K	-	-	25.72M
Maintenance & Repair Expenses, Total	33.62K	302K	473K	-	9.3M

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Assets
Cash And Equivalents	13.5M	1.21M	3.26M	1.95M	6.91M
Short Term Investments	-	-	-	309K	-
Total Cash And Short Term Investments	13.5M	1.21M	3.26M	2.26M	6.91M
Accounts Receivable, Total	79.74M	79.74M	79.74M	91.73M	127M
Other Receivables	192M	192M	38.69M	56.75M	94.94M
Total Receivables	272M	272M	118M	148M	222M
Inventory	66.4M	-	-	-	241M
Prepaid Expenses	-	-	-	638K	14K
Other Current Assets, Total	194M	194M	194M	201M	228M
Total Current Assets	546M	467M	316M	352M	698M
Gross Property Plant And Equipment	2.09B	2.09B	2.09B	1.94B	1.67B
Accumulated Depreciation	-1.8B	-1.84B	-1.89B	-1.71B	-1.48B
Net Property Plant And Equipment	286M	243M	199M	225M	191M
Long-term Investments	124K	115K	137M	90.84M	72.44M
Other Intangibles, Total	-	-	-	5.49M	8.08M
Loans Receivable Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	1.75M	1.75M	1.75M	11.33M	16.63M
Total Assets	834M	711M	654M	685M	986M
Liabilities
Accounts Payable, Total	250M	250M	248M	262M	432M
Accrued Expenses, Total	149M	149M	142M	137M	125M
Short-term Borrowings	225M	-	-	-	67.93M
Current Portion of Long-Term Debt	255M	-	-	-	-
Current Portion of Leases	-	-	-	-	-
Current Income Taxes Payable	-	-	-	-	-
Unearned Revenue Current, Total	33.72M	33.72M	155M	162M	158M
Other Current Liabilities	61.3M	59.42M	44.07M	59.68M	84.87M
Total Current Liabilities	975M	492M	589M	620M	867M
Long-Term Debt	535M	574M	576M	674M	705M
Pension & Other Post Retirement Benefits	13.62M	13.44M	13.44M	13.44M	13.44M
Other Non Current Liabilities	1.09M	1.09M	1.09M	1.09M	1.09M
Total Liabilities	1.52B	1.08B	1.18B	1.31B	1.59B
Common Stock, Total	264M	264M	264M	264M	264M
Additional Paid In Capital	32.96M	32.96M	32.96M	32.96M	32.96M
Retained Earnings	-988M	-666M	-823M	-921M	-898M
Comprehensive Income and Other	85.86K	86K	86K	86K	86K
Total Common Equity	-691M	-369M	-525M	-623M	-601M
Total Equity	-691M	-369M	-525M	-623M	-601M
Total Liabilities And Equity	834M	711M	654M	685M	986M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	26.44M	26.44M	26.44M	26.44M	26.44M
ECS Total Common Shares Outstanding	26.44M	26.44M	26.44M	26.44M	26.44M
Book Value / Share	-26.12	-13.95	-19.87	-23.58	-22.73
Tangible Book Value	-691M	-369M	-525M	-629M	-609M
Tangible Book Value Per Share	-26.12	-13.95	-19.87	-23.79	-23.03
Total Debt	1.02B	574M	576M	674M	773M
Net Debt	1B	572M	572M	672M	766M
Debt Equivalent Oper. Leases	-	3.84M	4.52M	25.69M	214M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	48.84M	-	-	-	-
Inventories - Work In Process, Total	7.01M	-	-	-	-
Inventories - Finished Goods, Total	5.08M	-	-	-	-
Inventories - Others	5.47M	-	-	-	-
Land - (BS)	6.34M	6.34M	6.34M	6.34M	6.34M
Buildings, Total	184M	184M	184M	184M	184M
Machinery, Total	1.89B	1.89B	1.9B	1.68B	1.39B
Full Time Employees	3	3	9	39	57
Accumulated Allowance for Doubtful Accounts (Supple)	2.87M	2.87M	2.87M	2.87M	2.87M

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Net Income	-50.84M	322M	-156M	-98.07M	22.5M
Depreciation & Amortization - CF	43.35M	43.1M	42.83M	41.6M	39.43M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	1.1M
Depreciation & Amortization, Total	43.35M	43.1M	42.83M	41.6M	40.53M
(Gain) Loss From Sale Of Asset	-	-	-25K	-6.17M	-3.04M
(Gain) Loss on Sale of Investments - (CF)	-82.5K	-1.99M	-	-7.19M	84K
Asset Writedown & Restructuring Costs	-	66.4M	1.39M	-	-
Other Operating Activities, Total	938K	-443M	94.83M	-240K	-116M
Change In Accounts Receivable	824K	423K	26.48M	-38.03M	-352M
Change In Accounts Payable	-168K	-1.81M	2.4M	14.55M	196M
Change in Other Net Operating Assets	-	-178K	123M	16.44M	77.13M
Cash from Operations	-5.97M	-15.29M	135M	-77.12M	-135M
Capital Expenditure	-	-	-1.72M	-88.1M	-24.44M
Sale of Property, Plant, and Equipment	-	-	25K	11.64M	13.47M
Investment in Marketable and Equity Securities, Total	-	2M	-136M	53.65M	18.31M
Other Investing Activities, Total	-	-	2.49M	240K	101M
Cash from Investing	-	2M	-135M	-22.57M	108M
Long-Term Debt Issued, Total	19.43M	38.5M	2.02M	98.38M	31.3M
Total Debt Issued	19.43M	38.5M	2.02M	98.38M	31.3M
Long-Term Debt Repaid, Total	-	-37.5M	-	-	-
Total Debt Repaid	-	-37.5M	-	-	-
Other Financing Activities, Total	-938K	-	-	-	-
Cash from Financing	18.49M	1M	2.02M	98.38M	31.3M
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	12.51M	-12.29M	2.05M	-1.31M	4.96M
Supplemental Items
Cash Interest Paid	938K	-	-	-	-
Cash Income Tax Paid (Refund)	-	-	-	-	-69.81M
Levered Free Cash Flow	13.32M	72.62M	252M	-120M	-250M
Unlevered Free Cash Flow	13.9M	72.62M	252M	-120M	-248M
Change In Net Working Capital	-1.78M	-65.01M	-250M	6.74M	162M
Net Debt Issued / Repaid	19.43M	1M	2.02M	98.38M	31.3M

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Profitability
Return on Assets	-3.68	-4.59	-5.79	-10.02	-12.24
Return on Total Capital	-9.17	-13.41	-31.02	-133.21	-91.79
Return On Equity %	7.64	-60.74	34.98	17.07	-3.68
Return on Common Equity	7.64	-60.74	34.98	17.07	-3.68
Margin Analysis
Gross Profit Margin %	-	-	-105.39	10.99	30.62
SG&A Margin	-	-	928.19	187.59	55.32
EBITDA Margin %	-	-	-5K	-304.53	-93.59
EBITA Margin %	-	-	-15.5K	-497.2	-123.58
EBIT Margin %	-	-	-15.5K	-497.2	-124.42
Income From Continuing Operations Margin %	-	-	-38.34K	-454.27	17.11
Net Income Margin %	-	-	-38.34K	-454.27	17.11
Net Avail. For Common Margin %	-	-	-38.34K	-454.27	17.11
Normalized Net Income Margin	-	-	-4.87K	-310.13	-24.67
Levered Free Cash Flow Margin	-	-	61.7K	-557.4	-190.2
Unlevered Free Cash Flow Margin	-	-	61.7K	-557.4	-188.64
Asset Turnover
Asset Turnover	-	-	0	0.03	0.16
Fixed Assets Turnover	-	-	0	0.1	0.63
Receivables Turnover (Average Receivables)	-	-	0.01	0.25	1.2
Inventory Turnover (Average Inventory)	0	-	-	-	-
Short Term Liquidity
Current Ratio	0.56	0.95	0.54	0.57	0.8
Quick Ratio	0.29	0.56	0.21	0.24	0.26
Operating Cash Flow to Current Liabilities	-0.01	-0.03	0.23	-0.12	-0.16
Days Sales Outstanding (Average Receivables)	-	-	71.34K	1.45K	303.29
Days Outstanding Inventory (Average Inventory)	721K	-	-	-	-
Average Days Payable Outstanding	2.72M	-	108K	4.85K	-
Long Term Solvency
Total Debt/Equity	-147.03	-155.46	-109.56	-108.1	-128.66
Total Debt / Total Capital	312.65	280.32	1.15K	1.33K	448.89
LT Debt/Equity	-77.46	-155.46	-109.56	-108.1	-117.36
Long-Term Debt / Total Capital	164.71	280.32	1.15K	1.33K	409.46
Total Liabilities / Total Assets	182.86	151.86	180.33	190.97	160.96
EBIT / Interest Expense	-53.3	-30.87K	-	-	-49.81
EBITDA / Interest Expense	-7.06	-7.44K	-	-	-37.47
(EBITDA - Capex) / Interest Expense	-7.06	-7.44K	-	-	-44.91
Total Debt / EBITDA	-153.46	-41.88	-28.2	-10.25	-6.28
Net Debt / EBITDA	-151.42	-41.79	-28.04	-10.22	-6.23
Total Debt / (EBITDA - Capex)	-153.46	-41.88	-26.01	-4.38	-5.24
Net Debt / (EBITDA - Capex)	-151.42	-41.79	-25.86	-4.37	-5.2
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	-	-	5.19K	509
Gross Profit, 1 Yr. Growth %	-60.2	798.78	41.91	-594.17	1.88K
EBITDA, 1 Yr. Growth %	7.55	111.48	49.03	221.8	87.16
EBITA, 1 Yr. Growth %	-2.03	13.98	11.35	69.68	51.92
EBIT, 1 Yr. Growth %	-2.03	13.98	11.35	69.68	52.39
Earnings From Cont. Operations, 1 Yr. Growth %	264.26	-733.06	-148.6	-37.31	-122.94
Net Income, 1 Yr. Growth %	264.26	-733.06	-148.6	-37.31	-122.94
Normalized Net Income, 1 Yr. Growth %	-0.17	11.59	-44.04	236.67	-51.55
Diluted EPS Before Extra, 1 Yr. Growth %	264.26	-733.06	-148.64	-37.33	-122.94
Accounts Receivable, 1 Yr. Growth %	-0	0	0	15.03	38.19
Inventory, 1 Yr. Growth %	0	-	-	-	-
Net Property, Plant and Equip., 1 Yr. Growth %	-13.17	-15.08	-17.92	13.03	-15.38
Total Assets, 1 Yr. Growth %	-3.65	-14.66	-8.08	4.79	43.84
Tangible Book Value, 1 Yr. Growth %	7.94	-46.59	42.4	19.71	-3.11
Common Equity, 1 Yr. Growth %	7.94	-46.59	42.4	18.67	-3.61
Cash From Operations, 1 Yr. Growth %	-5.33	155.93	-981.33	-157.96	74.54
Capital Expenditures, 1 Yr. Growth %	-	-	-	5.02K	-72.26
Levered Free Cash Flow, 1 Yr. Growth %	1.35	445.44	246.67	-147.8	107.81
Unlevered Free Cash Flow, 1 Yr. Growth %	5.81	419.15	246.67	-147.8	106.1
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	-	-	1.7K
Gross Profit, 2 Yr. CAGR %	-	89.14	257.64	179.79	815.81
EBITDA, 2 Yr. CAGR %	1.82K	49.18	77.53	119.09	145.42
EBITA, 2 Yr. CAGR %	4.71	5.52	12.66	37.47	60.26
EBIT, 2 Yr. CAGR %	4.71	5.52	12.66	37.47	60.8
Earnings From Cont. Operations, 2 Yr. CAGR %	-0.87	380.2	75.41	-44.8	-62.07
Net Income, 2 Yr. CAGR %	-0.87	380.2	75.41	-44.8	-62.07
Normalized Net Income, 2 Yr. CAGR %	4.89	5.55	-20.97	37.3	27.72
Diluted EPS Before Extra, 2 Yr. CAGR %	-0.87	380.2	75.47	-44.79	-62.09
Accounts Receivable, 2 Yr. CAGR %	-0.05	-0	0	7.25	26.08
Inventory, 2 Yr. CAGR %	-0	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-12.58	-14.13	-16.51	-3.68	-2.11
Total Assets, 2 Yr. CAGR %	-4.3	-9.32	-11.43	-1.86	22.77
Tangible Book Value, 2 Yr. CAGR %	5.05	-24.07	-12.79	30.56	7.67
Common Equity, 2 Yr. CAGR %	5.05	-24.07	-12.79	29.99	6.95
Cash From Operations, 2 Yr. CAGR %	-29.07	55.65	374.93	124.59	0.58
Capital Expenditures, 2 Yr. CAGR %	-	-	-	-	276.73
Levered Free Cash Flow, 2 Yr. CAGR %	-43.79	135.1	334.85	28.73	-0.33
Unlevered Free Cash Flow, 2 Yr. CAGR %	-42.95	135.1	324.23	28.73	-0.74
Compound Annual Growth Rate Over Three Years
Gross Profit, 3 Yr. CAGR %	-	-	72.03	313.22	410.27
EBITDA, 3 Yr. CAGR %	-23.29	812.93	49.13	116.53	107.88
EBITA, 3 Yr. CAGR %	-6.7	7.61	7.43	29.15	41.96
EBIT, 3 Yr. CAGR %	-6.7	7.61	7.43	29.15	42.28
Earnings From Cont. Operations, 3 Yr. CAGR %	15.13	83.91	123.79	24.48	-58.8
Net Income, 3 Yr. CAGR %	15.13	83.91	123.79	24.48	-58.8
Normalized Net Income, 3 Yr. CAGR %	-7.85	7.08	-14.57	28.13	-2.97
Diluted EPS Before Extra, 3 Yr. CAGR %	15.13	83.91	123.84	24.5	-58.8
Accounts Receivable, 3 Yr. CAGR %	-0.3	-0.03	-0	4.78	16.71
Inventory, 3 Yr. CAGR %	-0	-	-	-	-
Net Property, Plant and Equip., 3 Yr. CAGR %	-12.01	-13.42	-15.41	-7.64	-7.69
Total Assets, 3 Yr. CAGR %	-4.96	-7.89	-8.91	-6.32	11.48
Tangible Book Value, 3 Yr. CAGR %	6.35	-16.16	-6.36	-3.08	18.18
Common Equity, 3 Yr. CAGR %	6.35	-16.16	-6.36	-3.36	17.66
Cash From Operations, 3 Yr. CAGR %	-5.04	8.78	177.42	134.58	106.48
Levered Free Cash Flow, 3 Yr. CAGR %	0.05	19.89	167.59	108.3	51.01
Unlevered Free Cash Flow, 3 Yr. CAGR %	-3.69	19.35	167.59	104.9	50.59
Compound Annual Growth Rate Over Five Years
Gross Profit, 5 Yr. CAGR %	-	-	-	-	243.27
EBITDA, 5 Yr. CAGR %	-10.47	7.5	6.84	415.84	82.05
EBITA, 5 Yr. CAGR %	-4.12	-0.21	0.55	18.69	26.07
EBIT, 5 Yr. CAGR %	-4.12	-0.21	0.55	18.69	26.24
Earnings From Cont. Operations, 5 Yr. CAGR %	1.79	37.63	36.25	13.64	10.02
Net Income, 5 Yr. CAGR %	1.79	37.63	36.25	13.64	10.02
Normalized Net Income, 5 Yr. CAGR %	-3.31	-0.35	-13.34	18.27	0.35
Diluted EPS Before Extra, 5 Yr. CAGR %	1.79	37.63	36.27	13.65	10.02
Accounts Receivable, 5 Yr. CAGR %	-0.93	-0.36	-0.18	2.82	9.71
Inventory, 5 Yr. CAGR %	-0	-	-	-	29.44
Net Property, Plant and Equip., 5 Yr. CAGR %	-11.1	-12.25	-13.84	-9.65	-10.32
Total Assets, 5 Yr. CAGR %	-6.06	-7.23	-7.6	-5.52	2.64
Tangible Book Value, 5 Yr. CAGR %	5.03	-9.49	-1.76	0.09	-0.99
Common Equity, 5 Yr. CAGR %	5.03	-9.49	-1.76	-0.08	-1.25
Cash From Operations, 5 Yr. CAGR %	98.07	-5.18	80.78	45.37	84.41
Levered Free Cash Flow, 5 Yr. CAGR %	-13.38	11.76	80.07	23.35	80.26
Unlevered Free Cash Flow, 5 Yr. CAGR %	-12.68	11.62	74.49	23.01	79.96