Integrated Filing — IndAS



General information about company
Scrip Code 533552
NSE Symbol RUPA
MSEI Symbol NOTLISTED
ISIN INE895B01021
Name of company RUPA & 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-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 Hosiery and related service
Start date and time of board meeting 12-Aug-2025   14:45:00
End date and time of board meeting 12-Aug-2025   16:00:00
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 1839008000
Other income 53411000
Total income 1892419000
2 Expenses
(a) Cost of materials consumed 1279343000
(b) Purchases of stock-in-trade 29487000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -855387000
(d) Employee benefit expense 154931000
(e) Finance costs 47701000
(f) Depreciation, depletion and amortisation expense 36886000
(f) Other Expenses
1 Sub Contracting/Job Worker Expenses 691748000 691748000
2 Other Expenses 416593000 416593000
Total other expenses 1108341000
Total expenses 1801302000
3 Total profit before exceptional items and tax 91117000
4 Exceptional items -15700000
5 Total profit before tax 75417000
6 Tax expense
7 Current tax 14819000
8 Deferred tax 5354000
9 Total tax expenses 20173000
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 55244000
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 55244000
17 Other comprehensive income net of taxes 107000
18 Total Comprehensive Income for the period 55351000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
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 0
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 79524000
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 0.69
Diluted earnings (loss) per share from continuing operations 0.69
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 0.69
Diluted earnings (loss) per share from continuing and discontinued operations 0.69
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) Notes: n1. The above consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards Ind AS prescribed under section 133 of the Companies Act 2013 read with relevant rules thereunder and in terms of Regulation 33 of SEBI Listing Obligations and Disclosures Requirements Regulations 2015 as amended. The said results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 12 2025. n2. As the Groups business activity falls within a single significant primary business segment i.e. Hosiery and related service no separate segment information is disclosed. These in the context of Ind AS 108 on Operating Segments are considered to constitute one segment and hence the Company has not made any additional segment disclosures. n3. The Consolidated figures includes figures of wholly owned subsidiaries viz Imoogi Fashions Private Limited Euro Fashion Inners International Private Limited Oban Fashions Private Limited and Rupa Bangladesh Private Limited. During the quarter the Parent Company has divested its entire stake in one of the Wholly owned Subsidiary Rupa Fashions Private Limited. n4. The figures for the Quarter ended March 31 2025 represents derived figures between the audited figures in respect of the year ended March 31 2025 and the unaudited published period to date figures upto December 31 2024 which was subject to Limited Review by the statutory Auditors n5. During the quarter ended June 2025 the Parent Company has recognised an amount of Rs. 157 lakhs as an exceptional item pursuant to settlement with a creditor of erstwhile licensed brand undertaking which license has since been surrendered. n6. Figures for the previous period or year have been regrouped and or reclassified to conform to the classification of current period wherever necessary. n n



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 (net of tax) 112000 112000
Total Amount of items that will not be reclassified to profit and loss 112000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit and loss (net of tax) -5000 -5000
Total Amount of items that will be reclassified to profit and loss -5000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 107000