Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol RPPL
MSEI Symbol NOTLISTED
ISIN INE760W01023
Name of company RAJSHREE POLYPACK 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Plastic Packaging Product
Start date and time of board meeting 13-Aug-2025   12:35:00
End date and time of board meeting 13-Aug-2025   14:08:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 Standalone
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 825165000
Other income 19285000
Total income 844450000
2 Expenses
(a) Cost of materials consumed 533265000
(b) Purchases of stock-in-trade 2281000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -38167000
(d) Employee benefit expense 73396000
(e) Finance costs 28528000
(f) Depreciation, depletion and amortisation expense 38188000
(f) Other Expenses
1 Other Expenses 152889000 152889000
Total other expenses 152889000
Total expenses 790380000
3 Total profit before exceptional items and tax 54070000
4 Exceptional items 0
5 Total profit before tax 54070000
6 Tax expense
7 Current tax 10683000
8 Deferred tax 2560000
9 Total tax expenses 13243000
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 40827000
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 40827000
17 Other comprehensive income net of taxes 150000
18 Total Comprehensive Income for the period 40977000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 371220000
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 0.55
Diluted earnings (loss) per share from continuing operations 0.55
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 0.55
Diluted earnings (loss) per share from continuing and discontinued operations 0.55
24 Debt equity ratio 0.0056
25 Debt service coverage ratio 0.0245
26 Interest service coverage ratio 0.029
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The above standalone financial results which are published in accordance with Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 Listing Regulations have been reviewed and recommended by Audit Committee and has been approved by the Board of Directors at its Meeting held on Wednesday August 13 2025 nThese financial results have been prepared in accordance with the Companies Indian Accounting Standards Rules2015 Ind AS prescribed under section 133 of the Companies Act 2013 and other recognized accounting practices and policies nThe Company has only one reportable segment ie Plastic Packaging Product as per the requirements of Ind AS 108 Operating Segments nDuring the quarter ended 30 September 2024 the Company on September 18 2024 Record Date sub divided split of existing Equity Shares of the Company from 1 One Equity Share having face value of Rs 10 Rupees ten only each fully paid up into such number of Equity Shares having face value of Rs 5 Rupees five only each fully paid up Accordingly earnings per share of comparative periods presented has been calculated based on number of shares outstanding in respective periods as increased by sub divided split of shares nThe figures for quarter ended March 31 2025 are arrived as difference between audited figures in respect of full financial year and the unaudited published figures upto nine months of the relevant financial years which were subject to limited review nThe Code on Social Security 2020 Code relating to employee benefits during employment and post employment benefits received Presidential assent in September 2020 The Code has been published in the Gazette of India However the date on which the Code will come into effect has not been notified and the final rules interpretation have not yet been issued The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective nDuring this quarter the Company reviewed the estimated useful lives of its items of Plant and Equipment Based on a detailed technical evaluation by independent consultants the company has revised the useful life of certain categories of Plant and machineries from 15 years to 20 to 25 years The revision reflects the realistic useful life over which these plant and machineries are expected to provide economic benefits to the Company nThis change in estimate has been accounted for prospectively in accordance with the requirements of Ind AS 8 Accounting Policies Changes in Accounting Estimates and Errors As a result of this revision the depreciation expense for the quarter is lower by Rs 110 Lakhs with a corresponding increase in the profit before tax for this quarter nDuring the quarter the company has converted 150000 share warrants into 900000 Equity Shares after giving impact of subdivision and bonus issue of Rs 5 each vide board meeting held on 07 June 2025 and 150000 share warrants have been forfeited due to non payment of the balance amount nAs at the reporting date the listing and trading approval for the resultant equity shares is pending from the National Stock Exchange of India Limited NSE However these equity shares have been included in the calculation of EPS nComparative figures have been regrouped reclassified to conform to the current periods years presentation



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 Standalone
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of Defined Benefit Plan 200000 200000
Total Amount of items that will not be reclassified to profit and loss 200000
2 Income tax relating to items that will not be reclassified to profit or loss 50000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 150000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 JASS & Co. LLP (Formely Known as Singrodia & Co. LLP) Yes 31-Oct-2025


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 07-Jun-2025
Amount Raised 23513000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any No Comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Capital Expenditure Not Applicable 40000000 16500000 0 0 The Company has allotted 900000 equity shares upon conversion of the 150000 warrants has been determined after giving effect to the bonus issue of equity shares in the ratio of 2 equity shares for every 1 equity share held as approved by the Board of Directors on January 17 2024 and approved by the Shareholders through a special resolution passed on February 16 2024 and the sub-division split of equity shares from Rs 10 each to Rs 5 each as approved by the Board of Directors on August 06 2024 Shareholders on August 29 2024 in accordance with the respective record dates fixed by the Company for such corporate actions. Further 150000 warrants not exercised by the warrant holder within a period of 18 months from the date of allotment of such warrants the unexercised warrants lapsed and the amount paid by the warrant holders on such Warrants forfeited by the Company Further The minimum amount of Rs 15675000 which is equivalent to 25% of the Warrants Issue Price was paid at the time of subscription and allotment of 300000 Warrant Warrant Subscription Amount Further the Warrant holders have made further payments of Rs 23512500 which is equivalent to the balance 75% of the Warrants Issue Price at the time of exercise of the right attached to the 150000 Warrants to subscribe to equity shares of the Company on June 7 2025 Warrant Exercise Amount
2 Long Term working Capital Not Applicable 139700000 139700000 132625000 0 The Company has allotted 900000 equity shares upon conversion of the 150000 warrants has been determined after giving effect to the bonus issue of equity shares in the ratio of 2 equity shares for every 1 equity share held as approved by the Board of Directors on January 17 2024 and approved by the Shareholders through a special resolution passed on February 16 2024 and the sub-division split of equity shares from Rs 10 each to Rs 5 each as approved by the Board of Directors on August 06 2024 Shareholders on August 29 2024 in accordance with the respective record dates fixed by the Company for such corporate actions. Further 150000 warrants not exercised by the warrant holder within a period of 18 months from the date of allotment of such warrants the unexercised warrants lapsed and the amount paid by the warrant holders on such Warrants forfeited by the Company Further The minimum amount of Rs 15675000 which is equivalent to 25% of the Warrants Issue Price was paid at the time of subscription and allotment of 300000 Warrant Warrant Subscription Amount Further the Warrant holders have made further payments of Rs 23512500 which is equivalent to the balance 75% of the Warrants Issue Price at the time of exercise of the right attached to the 150000 Warrants to subscribe to equity shares of the Company on June 7 2025 Warrant Exercise Amount
3 General Corporate Purpose Not Applicable 45000000 45000000 45000000 0 The Company has allotted 900000 equity shares upon conversion of the 150000 warrants has been determined after giving effect to the bonus issue of equity shares in the ratio of 2 equity shares for every 1 equity share held as approved by the Board of Directors on January 17 2024 and approved by the Shareholders through a special resolution passed on February 16 2024 and the sub-division split of equity shares from Rs 10 each to Rs 5 each as approved by the Board of Directors on August 06 2024 Shareholders on August 29 2024 in accordance with the respective record dates fixed by the Company for such corporate actions. Further 150000 warrants not exercised by the warrant holder within a period of 18 months from the date of allotment of such warrants the unexercised warrants lapsed and the amount paid by the warrant holders on such Warrants forfeited by the Company Further The minimum amount of Rs 15675000 which is equivalent to 25% of the Warrants Issue Price was paid at the time of subscription and allotment of 300000 Warrant Warrant Subscription Amount Further the Warrant holders have made further payments of Rs 23512500 which is equivalent to the balance 75% of the Warrants Issue Price at the time of exercise of the right attached to the 150000 Warrants to subscribe to equity shares of the Company on June 7 2025 Warrant Exercise Amount


Signatory Details
Name of signatory Mahipal Singh Chouhan
Designation of person Company Secretary and Compliance Officer
Place Thane
Date 30-Jun-2025




Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 978146000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 978146000