Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol ELGIRUBCO
MSEI Symbol NOTLISTED
ISIN INE819L01012
Name of company Elgi Rubber Company 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 14-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-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 Rubber Industry
Start date and time of board meeting 14-Aug-2025   11:30:00
End date and time of board meeting 14-Aug-2025   15:45:00
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



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 855782000
Other income 92846000
Total income 948628000
2 Expenses
(a) Cost of materials consumed 423875000
(b) Purchases of stock-in-trade 89219000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -110240000
(d) Employee benefit expense 151384000
(e) Finance costs 67007000
(f) Depreciation, depletion and amortisation expense 41122000
(f) Other Expenses
1 Other Expenses 285728000 285728000
Total other expenses 285728000
Total expenses 948095000
3 Total profit before exceptional items and tax 533000
4 Exceptional items 0
5 Total profit before tax 533000
6 Tax expense
7 Current tax 9787000
8 Deferred tax 5891000
9 Total tax expenses 15678000
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 -15145000
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 -15145000
17 Other comprehensive income net of taxes -236000
18 Total Comprehensive Income for the period -15381000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -15145000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -15381000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 50050000
Face value of equity share capital 1
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 -0.3
Diluted earnings (loss) per share from continuing operations -0.3
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 -0.3
Diluted earnings (loss) per share from continuing and discontinued operations -0.3
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) 1 In accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 the above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 14 2025 and subjected to limited review by the statutory auditors of the Company The statutory auditors have expressed an unmodified opinion thereon n2 These statements have been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 Ind AS prescribed under section 133 of the Companies Act 2013 and other recognised accounting practices and policies to the extent applicable n3 The company is engaged primarily in only one segment of providing solutions to the Rubber industry Hence there are no reportable segments as per Ind AS 108 Operating Segments n4 The above Statements includes the results of the following wholly owned subsidiaries n          i Elgi Rubber Company LLC USA n ii Elgi Rubber Company Limited Kenya n  iii Elgi Rubber Company Limited Sri Lanka n iv Treadsdirect Limited Bangladesh n      v Borrachas e Equipamentos Elgi Ltda Brasil n     vi Elgi Rubber Company Holdings B V The Netherlands n a Rubber Resources B V The Netherlands step down wholly owned subsidiary n b Elgi Rubber Company B V The Netherlands step down wholly owned subsidiary n vii  Pincott International Pty Limited Australia n5 The figures for the quarter ended March 31 2025 are the balancing figures between audited figures of the full financial year ended March 31 2025 and published year to date n6 The previous period figures have been regrouped or reclassified wherever necessary



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 Items that will not be reclassified to profit and loss -315000 -315000
Total Amount of items that will not be reclassified to profit and loss -315000
2 Income tax relating to items that will not be reclassified to profit or loss -79000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 0 0
Total Amount of items that will be reclassified to profit and loss 0
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -236000





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 Arun & Co. Yes 31-Jul-2027