Integrated Filing — IndAS



General information about company

Scrip Code 544119
NSE Symbol RPTECH
MSEI Symbol NOTLISTED
ISIN INE0J1F01024
Name of company Rashi Peripherals Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment The Company operates in a single operating segment namely Computer Systems Software and Peripherals Mobiles. The Board of Directors is the Chief Operating Decision Maker the CODM of the Company andmakes operating decisions assesses financial performance and allocates resources based upon discrete financial information. Since the Company operate in a single operating segment, separate segment reportinghas not been made under Indian Accounting Standard Ind AS 108 Operating Segment.
Start date and time of board meeting 05-Aug-2025   14:30:00
End date and time of board meeting 05-Aug-2025   16:23:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 31521430000
Other income 79050000
Total income 31600480000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 31359060000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1731430000
(d) Employee benefit expense 419260000
(e) Finance costs 269320000
(f) Depreciation, depletion and amortisation expense 42140000
(f) Other Expenses
1 Other expenses 439390000 439390000
Total other expenses 439390000
Total expenses 30797740000
3 Total profit before exceptional items and tax 802740000
4 Exceptional items 0
5 Total profit before tax 802740000
6 Tax expense
7 Current tax 201770000
8 Deferred tax -16030000
9 Total tax expenses 185740000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 617000000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 617000000
17 Other comprehensive income net of taxes -4480000
18 Total Comprehensive Income for the period 612520000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 613180000
Total profit or loss, attributable to non-controlling interests 3820000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 608860000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 3660000
21 Details of equity share capital
Paid-up equity share capital 329500000
Face value of equity share capital 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.3
Diluted earnings (loss) per share from continuing operations 9.3
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 9.3
Diluted earnings (loss) per share from continuing and discontinued operations 9.3
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) The above statement of consolidated unaudited financial results of Rashi Peripherals Limited the Parent Company have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard Ind AS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015, as amended.The consolidated unaudited financial results of the Parent Company have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 05, 2025. The Statutory Auditors of the Parent Company carried out the review of the consolidated financial results for the quarter ended June 30, 2025.During the year ended March 31, 2024 the Parent Company had completed IPO comprising of fresh issue of 1,92,92,604 equity shares



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Amount of items that will not be reclassified to profit and loss -2370000 -2370000
Total Amount of items that will not be reclassified to profit and loss -2370000
2 Income tax relating to items that will not be reclassified to profit or loss 810000
3 Amount of items that will be reclassified to profit and loss
1 Foreign exchange differences on translation of foreign operations -1300000 -1300000
Total Amount of items that will be reclassified to profit and loss -1300000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -4480000