3 Regency 
Date: August 04, 2023 
To, To, 
BSE Limited, The National Stock Exchange of India PhirozeJeejeebhoy Towers, Limited, Dalal Street, Mumbai — 400001 Exchange Plaza, BandraKurla Complex, Tel:022-22721233/34 Bandra (East), Mumbai: 400051 Fax: 022-22722131/1072/2037/2061/41 Tel: 022-26598235/36/452 Email: <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> Fax: 022-26598237/38 
<PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> Email: <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> Scrip Code: 515018 SYMBOL: REGENCERAM 
Dear Sir/Ma’am, 
Subject: Outcome of Board Meeting held on August 04, 2023 
With reference to the subject cited above, it is hereby informed that the meeting of the Board of Directors of the Company was held on Friday, August 04, 2023 at 12:10 PM and 
concluded at 2:30 pm at the Registered Office of the Company. 
The outcome of the Board Meeting, inter alia, is as under: 
1. To consider and approve the Unaudited Financial Results for the quarter ended 
June 30, 2023. 
The Board considered and approved the Unaudited Financial Results of the Company for quarter ended June 30, 2023. 
2. To take on record the Limited Review Report issued by the Statutory Auditor of the 
Company for the quarter ended June 30, 2023. 
The Board took note of the Limited Review Report issued by M/s K.S Rao & Co., 
Statutory Auditor of the Company for the quarter ended June 30, 2023. 
Kindly take the above information on record. 
Thanking you, 
For Regency Ceramics Limited 
Narala Satyendra Prasad 
‘Whole-time Director and CFO 
DIN: 01410333 
Regency Ceramics Ltd., Plot No. 83, 4th Floor, Dwaraka Summit, Kavuri Hills, Hyderabad 500 033 
Tel: <PRESIDIO_ANONYMIZED_PHONE_NUMBER> | <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> | www.regencyceramics.in 
GST: 36AABCR0720Q129 CIN: L26914TG1983PLC004249
@2% K.S. RAO & Co 
CHARTERED ACCOUNTANTS 
Independent Auditor's Review Report on Quarterly Unaudited Financial Results of the Company 
Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) 
Regulations, 2015, as amended 
To the Board of Directors of REGENCY CERAMICS LIMITED. 
We have reviewed the accompanying statement of unaudited financial results of REGENCY CERAMICS 
LIMITED (“the Company”) for the quarter ended 30%" June, 2023 (the “Statement”) being submitted by 
the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and 
Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 
This Statement is the responsibility of the Company's Management and approved by the Company's 
Board of Directors, has been prepared in accordance with the recognition and measurement principles 
laid down in Indian Accounting Standard 34 “Interim Financial Reporting”, prescribed under Section 
133 of the Companies Act, 2013 as amended read with relevant rules issued thereunder and other 
accounting principles generally accepted in India. Our responsibility is to express a conclusion on the 
Statement based on our review. 
We conducted our review of the Statement in accordance with the Standard on Review Engagement 
(SRE) 2410, “Review of Interim Financial information performed by the Independent Auditor of the 
Entity”, issued by Institute of Chartered Accountants of India. This standard requires that we plan and 
perform the review to obtain moderate assurance as to whether the Statement is free from material 
misstatement. A review of interim financial information consists of making inquiries, primarily of 
personnel responsible for financial and accounting matters and applying analytical and other review 
procedures. A review is substantially less in scope than an audit conducted in accordance with 
Standards on Auditing and consequently does not enable us to obtain assurance that we would 
become aware of all significant matters that might be identified in an audit. Accordingly, we do not 
express an audit opinion. 
1. Manufacturing operations of the company were stopped due to riots, strike and malicious 
damage at factory since 27.01.2012. The condition of the fixed assets, raw materials, stores and 
spares and its present realizable value could not be estimated, not insured and disclosed at book 
value after providing depreciation on Fixed Assets on account of efflux of time. 
2. During the period from 01.04.2012 to 30.09.2012, the company has provided provisional liability 
towards salary, wages and other benefits to its factory employee’s upto 30.09.2012. Further, the 
company has not provided for its liability towards Gratuity and leave encashment in accordance 
to Ind AS-19 “Employee Benefits”. The company could not compute the liability in the absence of 
complete records. 
3. There are no confirmatory letters in respect of Debtors, Creditors, loans and advances and other 
current assets. 
4. The Company did not provide interest on Unsecured loans received from Directors and Body 
Corporates. Also, Interest was not provided in respect of overdue amount payable to Micro, Small 
and Medium Enterprises suppliers for a period exceeding 45 days. 
Flat No. 601A, Golden Green Apartments, Irrum Manzil Colony, Hyderabad - 500 082. 
Phone : <PRESIDIO_ANONYMIZED_PHONE_NUMBER>, Email: <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> / <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> 
Locations: Hvderabad | Viiavawadal Chennai | Benaaluru
2% K.S. RAO & Co 
CHARTERED ACCOUNTANTS 
5. The company has not provided the liability towards interest and penalties payable on account of 
statutory dues. The company is of the opinion that the statutory authorities shall waive the same 
in view of the unprecedented incident. 
Based on our review conducted as above, we are unable to comment on the financial statements 
due to non-availability of information/damages suffered by the Company due to fire and 
violence by the workers at the manufacturing facility situated at Yanam. 
for KS RAO & CO. 
Chartered Accountants 
Firm's Regn No. 0031095 
4! YaaoA. 
A. NAGA PRASADU) 
Place : Hyderabad Partner 
Date :04.08.2023 ferfibership No. 231388 UDIN: 2392) 283 RGyL DZ ZS 
Flat No. 601A, Golden Green Apartments, Irrum Manzil Colony, Hyderabad - 500 082. 
Phone : <PRESIDIO_ANONYMIZED_PHONE_NUMBER>, Email: <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> / <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> 
Locations: Hvderabad | Vilavawadal Chennai | Bengaluru
Regency 
TILES 
STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE 2023 
(Rs.. in lakhs except for share data) 
Quarter ended Year Ended 
S.No Particulars 30.06.2023 | 31.03.2023 30.06.2022 31.03.2023 
(Unaudited)| (Audited) (Unaudited) (Audited) 
1 |Revenue from Operations } 15.97 4.08 0.00 4.08 
11 [Other Income 25.73 313.11 1.01 336.39 
m [Total income (I + II) 41.69 317.19 1.01 340.47 
IV |Expenses 
(a) Cost of Materials Consumed - - 0.00 0.00 
(b) Purchase of Stock-in-Trade 10.82 3.65 0.00 3.65 
(c) Changes in Inventories of Finished - - 0.00 0.00 
Goods, Work-in-Progress and Stock-inTrade . 
(d) Employee Benefits Expense 48.16 28.47 0.75 32.22 
(e) Finance Cost 0.06 0.65 0.00 0.65 
(f) Depreciation and ~~ Amortisation 107.36 107.38 106.97 428.30 
g) Other expenses 87.74 113.70 22.98 176.59 
Total Expenses 254.14 253.85 130.70] 641.41 
v |Profit / (Loss) before Tax(III-1V) (212.44) 63.34 (129.69) (300.94) 
VI |Exceptional Items-income/(expense) (43.00)] = (1,263.34) - (1263.34) 
VII | Tax expense - - - 0.00 
vin |(Loss) / Profit for the period (255.44) (1,200.00) (129.69) (1,564.28) 
IX [Other comprehensive income 
Items that will not be re classified to - - - - 
profit or loss-(net of taxes) 
Other comprehensive income - - - - 
xX Total comprehensive income (VII + (255.44) (1200.00) (129.69) (1564.28) 
VII+IX) 
x1 |Paid-up equity share capital 2644.16 2644.16 2644.16 2644.16 
Face Value of Rs.Each 10.00 10.00 10.00 10.00 
Earning per Share after extrodinary 
items 
Basic and Diluted earnings per Share 0.97) (4.54) (0.49) (5.92) 
Regency Ceramics Ltd., Plot No. 83, 4th Floor, Dwaraka Summit, Kavuri Hills, Hyderabad 500 033 
Tel: <PRESIDIO_ANONYMIZED_PHONE_NUMBER> | <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> | www.regencyceramics.in 
GST: 36AABCR0720Q1Z9 CIN: L26914TG1983PLC004249
|) PN 
Statement of Assets and Liabilities 
Regency TILES © 
Particulars As at 30.06.2023 As at 31.03.2023 
(Un- Audited) (Audited) 
A. EQUITY AND LIABILITIES 
1. Equity 
(a) Equity Share Capital 2644.16 2644.16 
(b) Other Equity (8153.34) (7897.90) 
Total Equity (5509.18) (5253.74) 
2. Non-current liabilities 
(a) Financial Liabilities-Borrowings 5817.39 5755.76 
(b) Provisions 145.30 145.30 
Total - Non-current liabilities 5962.69 5901.06 
3. Current liabilities 
(a) Financial Liabilites 
(i) Borrowings = = 
(ii) Trade Payables 
Micro and Small Enterprises 141.84 141.84 
Creditors other than Micro and 2342.40 2333.24 
Small Enterprises 
(iii) Other Financial Liabilities 1123.21 1100.27 
(b) Other Current Liabilities 2271.47 2317.30 
Total - Current Liabilities 5878.92 5892.65 
TOTAL - EQUITY AND LIABILITIES 6332.42 6539.96 
B. ASSETS 
1. Non-Current Assets 
(a) Property,Plant and Equipment 1891.87 1992.16 
(b) Capital Work-in-Progress - - 
(c) Non-Current Investments ; 1189.96 : 1373.44 
(d) Long-term Loans and Advances 17.05 17.05 
Total - Non-Current Assets 3098.87 3382.65 
2. Current Assets 
(a) Inventories - - 
(b) Financial Assets 
Trade Receivables 797.43 797.43 
Cash and Cash Equivalents 63.05 32.61 
Other Financial Assets 423.27 425.74 
(c) Other Current Assets 1919.86 1871.59 
(d) Current Tax Assets (Net) 29.94 29.94 
Total - Current Assets 3233.55 3157.31 
TOTAL - ASSETS 6332.42 6539.96 
Executive Chk dy AD 
Regency Ceramics Ltd., Plot No. 83, 4th Floor, Dwaraka Summit, Kavuri Hills, Hyderabad 500 033 Tel: <PRESIDIO_ANONYMIZED_PHONE_NUMBER> | <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> | www.regencyceramics.in 
GST: 36AABCR0720Q1Z9 CIN: L26914TG1983PLC004249
Regency 
Statement of Unaudited Financial Results for the Quarter ended 30th June, 2023 
Notes to Financial results 
These financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act,2013 read with relevant rules issued thereunder and in terms of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as modified by Circular No. CIR/CFD/FAC/62/2016 dated July 05, 2016. 
. The above results have been reviewed by the audit committee and approved by the Board at their meeting held on 4th August, 2023. These results have been subjected to Limited Review. 
The above results were prepared without considering the effect of the loss / damage to Buildings, Plant & Machinery and other assets of the company. 
- The condition of the fixed assets and its present realisable value could not be estimated and not insured. . 
. Depreciation on fixed assets calculated as per provisions of Companies Act, 2013 has been provided in the normal course due to efflux of time without considering the effect of loss / damage. 
- The unprecedented industrial violence on 27.01.2012 resulted in deaths of personnel and destruction of buildings and equipment in the factory. Consequent to this, a lock-out was declared at the factory from 31.01.2012. After 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. In this connection, two stretches of land owned by ancillary units of the Company 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 to residential plots, development of land, laying of roads, allotment of plots, etc is in progress and after the actual allotment of plots to each individual, necessary entries will be made in the books of accounts. 
. Gratuity Provision as per Ind AS-19 and Leave Encashment were not provided in the books due to loss of employee records in the factory during the incident. 
- The company has recorded a Net Loss of Rs.255.44 lakhs during the quarter ended 30th June, 2023 and has accumulated Loss of Rs.8153.34 lakhs as on 30.06.2023 resulting in erosion of the net worth. The business activities of the company have been initiated resulting in revenue and consequent cash flows. The company is in the process of refurbishing the plant to recommence the plant operations. In view of the above, the financial statements have been prepared by the company on a "going concern” basis. 
. The interest on Unsecured Loans received from Directors and Body Corporates have not been provided in the books. Also interest in respect of dues payable to Micro, Small and Medium Enterprises suppliers for a period exceeding 45 days has not been provided. 
Regency 
10. The Liability provision for Interest and Penalties payable on account of Statutory Dues were not provided in the books expecting waiver in the current situation. 
11. As claim preferred in respect of loss/damage to Company’s Property Plant and Equipment, Finished Goods and Raw Materials during the Labour unrest on 27.01.2012 was not settled by the Insurance company on reinstatement/ replacement basis, and the company invoked arbitration clause as per the terms of Policy. Hon'ble Arbitral Tribunal has pronounced an award in favour of the company. However, the Insurance Company filed set-aside petition U/s 34 of the Arbitration and Conciliation Act,1996 before the Court of Principal District Judge. Puducherry. Pending final Judgement, the Principal District Judge ordered the Insurance Company to pay the amount assessed by the Insurance Company along with interest to the company. Accordingly, Rs. 15.14 crores including interest Rs.24.89 Lakhs was received in January 2023. Out of the said amount, Rs. 2.76 crores (claim accepted on Inventories) was adjusted against the claim receivable and the balance is shown in current liabilities since the same is to be utilised for reinstatement/replacement of the Assets destroyed. 
12. During the period, the Company has paid an amount of Rs. 43.00 lakhs as late filing fee to BSE. Hence, the same is being shown as an Exceptional item in the statement. 
13. Segment reporting is not applicable since the entire operations of the company are related to one segment. i.e. Manufacturing of Ceramic Tiles in terms of Ind AS 108 on operating segments. 
14. Previous period/year figures have been regrouped or rearranged wherever necessary to confirm to current year classification. 
For REGENCY CERAMICS LIMITED EST 
Narala Satyendra Prasad of J8) 
Wholetime Director & CFO . 4 
DIN:01410333 = Place: Hyderabad 
Date 04.08.2023
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