Integrated Filing — IndAS



General information about company
Scrip Code 517500
NSE Symbol ROTO
MSEI Symbol NOTLISTED
ISIN INE535D01037
Name of company ROTO PUMPS 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 07-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 Pumps and Spares
Start date and time of board meeting 14-Aug-2025   15:00:00
End date and time of board meeting 14-Aug-2025   18:05:00
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 658838000
Other income 24014000
Total income 682852000
2 Expenses
(a) Cost of materials consumed 212004000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -15537000
(d) Employee benefit expense 201123000
(e) Finance costs 9442000
(f) Depreciation, depletion and amortisation expense 41971000
(f) Other Expenses
1 Other expenses 125482000 125482000
Total other expenses 125482000
Total expenses 574485000
3 Total profit before exceptional items and tax 108367000
4 Exceptional items 0
5 Total profit before tax 108367000
6 Tax expense
7 Current tax 45297000
8 Deferred tax 103000
9 Total tax expenses 45400000
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 62967000
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 62967000
17 Other comprehensive income net of taxes -5000
18 Total Comprehensive Income for the period 62962000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 62967000
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 62962000
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 62815000
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 0.33
Diluted earnings (loss) per share from continuing operations 0.33
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 0.33
Diluted earnings (loss) per share from continuing and discontinued operations 0.33
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 The above IndAS compliant consolidated audited financial results for the first quarter ended June 30 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on August 14 2025 n n2 The Companys operations predominantly comprise of only one segment Pumps and Spares therefore Segment Reporting does not apply n n3 The Consolidated financial results have been prepared by consolidating the Companys audited financial results for the first quarter ended June 30 2025 with the Unaudited financial results Roto Pumps Americas, Inc., USA, Roto Pumps GmbH, Germany, Roto Overseas Pte Ltd, Singapore, Roto Pumps Mena FZE, Dubai and Roto Energy Systems Ltd, India, wholly owned subsidiary companies for the first quarter ended June 30, 2025 n n4 Restatement of comparative figures for the financial year ended 31st March, 2025 due to fraud identified in Step down Subsidiary: nFollowing the issuance of the Financial Results for the quarter and year ended 31st March 2025, the Company become aware of a fraud that had occurred within one of its step-down subsidiaries Ms Roto Pumps Africa Pty. Ltd., through manipulation of accounts. As this development came to light post publication, the previously issued financial statement did not reflect the accounting impact of the said fraud. In the compliance with Ind AS 8- Accounting Policies, Changes in Accounting Estimates and Errors, The Company has restated its comparative financial figures to incorporate the necessary adjustments n nHowever, no provision has made as the management is of the view that amount involved in fraud will be recovered from the involved party, the estimated amount involved in fraud is Rs. 600 lakhs approxmately n nSl.tParticularstQuarter ended 31-03-2025tQuarter ended 31-03-2025 (Restated)tFinancial Year ended n31-03-2025tFinancial Year ended n31-03-2025 (Restated) n1ta.tRevenue from Operationt8305.05t7898.50t29793.75t29387.20 ntb.tOther income t84.17t84.17t363.23t363.23 ntTotal incomet8389.22t7982.67t30156.98t29750.43 n2tExpensestttt nta. Cost of materials consumedt2475.31t1977.84t10236.13t9738.66 ntb. Changes in inventories of finished goods and work in progresst234.44t371.32t(78.31)t58.57 ntc. Employee benefits expensest2049.58t2049.58t7781.69t7781.69 ntd. Finance costst121.52t121.52t408.97t408.97 nte. Depreciation and amortization expenset464.72t464.72t1854.70t1854.70 ntf. Other expensest1474.10t1474.10t5512.14t5512.14 ntTotal Expensest6819.67t6459.08t25715.32t25354.73 n3tProfit (Loss) before taxt1569.55t1523.59t4441.66t4395.70 n4tTax expensestttt nta. Current taxt484.63t443.10t1322.65t1281.12 ntb. Deferred taxt(29.50)t(30.30)t(96.30)t(97.10) ntc. Short (Excess) provisions for previous yearst(143.26)t(143.26)t(151.96)t(151.96) n5tNet Profit (Loss) after taxt1257.68t1254.05t3367.27t3363.64 n6tOther Comprehensive Incometttt nta. Items that will not be reclassified to profit (loss)tttt nti. Re-measurement of defined benefit planst(2.57)t(2.57)t(66.95)t(66.95) ntii. Change in Foreign Currency monetary item translation difference account (FCMITDA)t(90.53)t(89.88)t(89.77)t(89.12) ntb. Income tax relating to items that will not be reclassified to profit or losstttt ntRe-measurement of defined benefit planst(0.62)t(0.62)t(16.83)t(16.83) n7tTotal Other Comprehensive Incomet(93.72)t(93.07)t(173.55)t(172.90) n8tTotal Comprehensive Income for the periodt1163.96t1160.98t3193.72t3190.74 ntProfit (Loss) for the year attributable totttt ntOwners of the Parentt1243.96t1287.07t3336.46t3379.57 ntNon-Controlling Interestt13.72t(33.02)t30.81t(15.93) ntt1257.68t1254.05t3367.27t3363.64 ntOther Comprehensive Income attributable totttt ntOwners of the Parentt(82.80)t(82.31)t(158.54)t(158.05) ntNon-Controlling Interestt(10.92)t(10.76)t(15.01)t(14.85) ntt(93.72)t(93.07)t(173.55)t(172.90) ntTotal Comprehensive Income attributable totttt ntOwners of the Parentt1161.16t1204.75t3177.92t3221.51 ntNon-Controlling Interestt2.80t(43.78)t15.80t(30.78) n9tPaid-up Equity Share Capital (Face value Rs 1 per Share)t1884.45t1884.45t1884.45t1884.45 n10tEarning per Share (EPS) - basic and diluted (in Rs)t0.67t0.67t1.78t1.78 n n n5 Consequent upon sub-division of the equity share of the face value of Rs. 2 each into equity share of face value Rs. 1 each and on account of allotment of Bonus Equity Shares on July 14, 2025, in the ratio of 2_1 (two bonus equity shares of Rs 1 each for one existing equity share of Rs 1 each), the Earning Per Share, basic as well as diluted, has been adjusted accordingly in terms of lndAS 33 - Earnings per Share for all the periods given above n n6 The Statutory Auditors have carried out a limited review of the financial result for the first quarter ended June 30, 2025 n n7 Previous period figures have been regrouped/ rearranged, wherever necessary to make them comparable with the figures for the current period



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 Re-measurement of defined benefit plans -1468000 -1468000
2 Change in Foreign Currency monetary item translation difference account (FCMITDA) 1831000 1831000
Total Amount of items that will not be reclassified to profit and loss 363000
2 Income tax relating to items that will not be reclassified to profit or loss 368000
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 -5000





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 R. N. MARWAH & CO. LLP Yes 31-Aug-2027