| Scrip Code | 530517 |
|---|---|
| NSE Symbol | RELAXO |
| MSEI Symbol | NOTLISTED |
| ISIN | INE131B01039 |
| Name of company | RELAXO FOOTWEARS 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 | 30-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 19-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Footwears and related products |
| Start date and time of board meeting | 30-01-2026 13:00:00 |
| End date and time of board meeting | 30-01-2026 15:50:00 |
| 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 |
| 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? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| There is no default on loans and debt securities made by the Company. | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 66,803.00 | 1,95,106.00 | |
| Other income | 1,096.00 | 3,454.00 | |
| Total income | 67,899.00 | 1,98,560.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 22,954.00 | 73,136.00 |
| (b) | Purchases of stock-in-trade | 2,539.00 | 7,366.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 2,872.00 | (2,658.00) |
| (d) | Employee benefit expense | 11,024.00 | 31,580.00 |
| (e) | Finance costs | 529.00 | 1,571.00 |
| (f) | Depreciation, depletion and amortisation expense | 3,914.00 | 11,815.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 20,475.00 | 60,682.00 |
| Total other expenses | 20,475.00 | 60,682.00 | |
| Total expenses | 64,307.00 | 1,83,492.00 | |
| 3 | Total profit before exceptional items and tax | 3,592.00 | 15,068.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 3,592.00 | 15,068.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,059.00 | 4,440.00 |
| 8 | Deferred tax | (121.00) | (532.00) |
| 9 | Total tax expenses | 938.00 | 3,908.00 |
| 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 | 2,654.00 | 11,160.00 |
| 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 | 2,654.00 | 11,160.00 |
| 17 | Other comprehensive income net of taxes | (115.00) | (11.00) |
| 18 | Total Comprehensive Income for the period | 2,539.00 | 11,149.00 |
| 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 | 2,489.00 | 2,489.00 | |
| Face value of equity share capital | 1 | 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 | 1.06 | 4.48 | |
| Diluted earnings (loss) per share from continuing operations | 1.06 | 4.48 | |
| 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 | 1.06 | 4.48 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.06 | 4.48 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 7.7900 | 10.5900 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes: 1. The above results were reviewed by the Audit Committee and have been approved by the Board of Directors at their meeting held on January 30, 2026. The Statutory auditors have conducted a limited review of the above unaudited financial results and have expressed an unmodified report on the same. 2. Based on guidance given in Ind AS 108 Operating Segments, the Company's business activities fall within a single operating segment namely, Footwear and Related Products, hence no specific disclosures have been made. 3. On November 21, 2025, the Government of India notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Labour Codes”), consolidating 29 existing labour laws. The Company has assessed the incremental impact of the Labour Codes on employee benefit obligations based on the information currently available and in accordance with the guidance and FAQs issued by the Ministry of Labour & Employment and the Institute of Chartered Accountants of India. The resulting increase in employee benefit expenses amounting to INR 5.72 crores, has been recognised in profit or loss in accordance with Ind AS 19 – Employee Benefits. The Company continues to monitor developments relating to the notification of Central and State Rules under the Labour Codes and will assess the accounting implications, if any, arising therefrom. 4. ICRA has reaffirmed Long term rating of the Company at [ICRA] AA with Stable outlook and Short Term rating of [ICRA] A1+. 5. The Company does not have any subsidiary / associate/ joint venture entitie for the period ended December 31, 2025. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | The Company does not have any long term borrowings, hence debt service coverage ratio has not been computed. |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | 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 | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement gains / (losses) on defined benefit plan | (153.00) | (15.00) |
| Total Amount of items that will not be reclassified to profit and loss | (153.00) | (15.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (38.00) | (4.00) |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (115.00) | (11.00) |