Integrated Filing — IndAS



General information about company

Scrip Code 538119
NSE Symbol RNBDENIMS
MSEI Symbol NOTLISTED
ISIN INE012Q01021
Name of company R&B DENIMS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Textile
Start date and time of board meeting 14-11-2025   16:00:00
End date and time of board meeting 14-11-2025   22:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 11,262.70 21,524.02
Other income 292.96 887.14
Total income 11,555.66 22,411.16
2 Expenses
(a) Cost of materials consumed 7,337.96 14,446.81
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 564.79 1,180.79
(d) Employee benefit expense 682.34 1,355.44
(e) Finance costs 184.75 390.81
(f) Depreciation, depletion and amortisation expense 374.82 753.11
(f) Other Expenses
1 Other expenses 1,478.97 2,214.29
Total other expenses 1,478.97 2,214.29
Total expenses 10,623.63 20,341.25
3 Total profit before exceptional items and tax 932.03 2,069.91
4 Exceptional items 0.00 0.00
5 Total profit before tax 932.03 2,069.91
6 Tax expense
7 Current tax 263.30 490.86
8 Deferred tax (44.32) 43.50
9 Total tax expenses 218.98 534.36
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 713.05 1,535.55
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 713.05 1,535.55
17 Other comprehensive income net of taxes (0.84) 1.77
18 Total Comprehensive Income for the period 712.21 1,537.32
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 554.62 1,224.63
Total profit or loss, attributable to non-controlling interests 157.59 312.69
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 1,799.47 1,799.47
Face value of equity share capital 2 2
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 0.79 1.71
Diluted earnings (loss) per share from continuing operations 0.79 1.71
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.79 1.71
Diluted earnings (loss) per share from continuing and discontinued operations 0.79 1.71
24 Debt equity ratio 0.40 0.40
25 Debt service coverage ratio 3.40 2.24
26 Interest service coverage ratio 8.27 8.34
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Ratios: (01-07-2025 to 30-09-2025) (01-04-2025 to 30-09-2025) Debt equity ratio 0.40 0.40 Debt service coverage ratio 3.40 2.24 Interest service coverage ratio 8.27 8.34 Notes: 1) The above consolidated financial results are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended. They have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act, 2013 and have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 14, 2025. These results have been subjected to limited review by statutory auditors who have expressed an unmodified review conclusion. 2) The figures for the quarter ended 30 September, 2025 are the balancing figures between the unaudited figures of half year ended then and the unaudited published figures up to quarter ended 30 June, 2025. 3) The figures of the present period have been regrouped wherever deemed necessary. 4) Pursuant to the Regulations 13(3) of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, we are enclosing herewith the details regarding investor’s complaints: Particulars No. of Complaints No. of investor complaints pending at the beginning of quarter NIL Received during the quarter NIL Disposed during the quarter NIL Remaining unresolved at the end of quarter NIL 5) During the current year, the Company has ceased reporting the Solar and Wind Energy activities as a separate reportable segment under Ind AS 108, ‘Operating Segments’, as these activities were solely undertaken to support the core textile business by reducing its power costs. As the Solar and Wind operations are no longer managed or reviewed separately by the Chief Operating Decision Maker, the criteria for segment reporting under Ind AS 108 are no longer met, and as such, they are no longer classified as reportable segments. Correspondingly, no separate segment revenue, results, assets or liabilities for Solar and Wind Energy are presented from this quarter onwards. Notes on cash flow statements: (1) The above statement of cash flow from operating activities has been prepared under the 'Indirect method' as set out in Indian Accounting Standard (Ind AS) 7-Statement of Cash Flows. (2) As there are no non-cash movements in borrowings made by the Company, the statement of Net Debt movement as required by Ind AS 7 - Statement of Cash Flows is not applicable.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 9,023.24
Capital work-in-progress 403.09
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.11
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 935.12
Trade receivables, non-current 0.00
Loans, non-current 4,530.27
Other non-current financial assets 347.85
Total non-current financial assets 5,813.24
Deferred tax assets (net) 6.28
Other non-current assets 407.46
Total non-current assets 15,653.42
2 Current assets
Inventories 6,900.87
Current financial asset
Current investments 1,011.85
Trade receivables, current 6,593.80
Cash and cash equivalents 200.38
Bank balance other than cash and cash equivalents 206.51
Loans, current 9.82
Other current financial assets 0.00
Total current financial assets 8,022.36
Current tax assets (net) 0.00
Other current assets 2,231.95
Total current assets 17,155.18
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 32,808.60
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,799.47
Other equity 17,674.24
Total equity attributable to owners of parent 19,473.71
Non controlling interest 2,044.28
Total equity 21,517.99
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,787.63
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 0.00
Total non-current financial liabilities 1,787.63
Provisions, non-current 56.59
Deferred tax liabilities (net) 222.57
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 2,066.79
Current liabilities
Current financial liabilities
Borrowings, current 6,933.49
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 36.90
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 656.03
Total Trade payable 692.93
Other current financial liabilities 21.78
Total current financial liabilities 7,648.20
Other current liabilities 1,364.71
Provisions, current 104.66
Current tax liabilities (Net) 106.25
Deferred government grants, Current 0.00
Total current liabilities 9,223.82
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 11,290.61
Total equity and liabilites 32,808.60
Disclosure of notes on assets and liabilities



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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated 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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated 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 -79000 243000
Total Amount of items that will not be reclassified to profit and loss (0.79) 2.43
2 Income tax relating to items that will not be reclassified to profit or loss 0.05 0.66
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 (0.84) 1.77



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,069.91
Adjustments for reconcile profit (loss)
Adjustments for finance costs 390.81
Adjustments for decrease (increase) in inventories (93.41)
Adjustments for decrease (increase) in trade receivables, current (279.63)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (363.43)
Adjustments for decrease (increase) in other non-current assets (798.66)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (726.42)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,004.50
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 753.11
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 6.00
Adjustments for provisions, non-current 172.00
Adjustments for other financial liabilities, current 3.10
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 8.64
Adjustments for interest income 386.12
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (316.27)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (643.06)
Net cash flows from (used in) operations 1,426.85
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 558.73
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 868.12
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 1,008.30
Other cash payments to acquire equity or debt instruments of other entities 1,330.40
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.29
Purchase of property, plant and equipment 343.12
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 4,540.09
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 8.64
Interest received 254.77
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 5,007.39
Net cash flows from (used in) investing activities 65.78
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 1,950.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 259.46
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 309.76
Net cash flows from (used in) financing activities (1,899.70)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (965.80)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (965.80)
Cash and cash equivalents cash flow statement at beginning of period 1,166.18
Cash and cash equivalents cash flow statement at end of period 200.38