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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-02-2026
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 Pumps and Spares
Start date and time of board meeting 10-02-2026   15:00:00
End date and time of board meeting 10-02-2026   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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
Disclosure for the Default on Loans and Debt Securities is not applicable to the entity for this quarter.



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 01-10-2025 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 5,779.20 15,817.29
Other income 54.32 407.20
Total income 5,833.52 16,224.49
2 Expenses
(a) Cost of materials consumed 2,309.28 5,906.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (225.20) (542.72)
(d) Employee benefit expense 1,463.67 4,264.84
(e) Finance costs 62.36 190.56
(f) Depreciation, depletion and amortisation expense 373.90 1,097.50
(f) Other Expenses
1 Other expenses 1,030.68 2,952.45
Total other expenses 1,030.68 2,952.45
Total expenses 5,014.69 13,868.63
3 Total profit before exceptional items and tax 818.83 2,355.86
4 Exceptional items 0.00 0.00
5 Total profit before tax 818.83 2,355.86
6 Tax expense
7 Current tax 197.93 805.76
8 Deferred tax (11.80) (0.76)
9 Total tax expenses 186.13 805.00
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 632.70 1,550.86
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 632.70 1,550.86
17 Other comprehensive income net of taxes 2.12 18.57
18 Total Comprehensive Income for the period 634.82 1,569.43
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 1,884.46 1,884.46
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 0.34 0.82
Diluted earnings (loss) per share from continuing operations 0.34 0.82
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 0.34 0.82
Diluted earnings (loss) per share from continuing and discontinued operations 0.34 0.82
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 standalone un-audited financial results for the third quarter and the cumulative period ended December 31, 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 February 10, 2026. 2. The Companys operations predominantly comprise of only one segment - Pumps and Spares, therefore, the requirements relating to Segment Reporting do not apply. 3. On account of allotment of Bonus Equity Shares on July 14, 2025, in the ratio of 2_1 (two bonus equity shares of Re. 1 each for one existing equity share of Re. 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 comparative periods. 4. The Company has assessed the financial impact of the change in the definition of wages under the Code on Wages, 2019, on its gratuity and leave liabilities. Accordingly, the gratuity and leave liabilities have increased by Rs. 56.50 lakhs and Rs. 24.88 lakhs, respectively, aggregating to Rs. 81.38 lakhs, which have been recognized in the Employee benefits expenses during the third quarter ended December 31, 2025. 5. The Statutory Auditors have carried out a limited review of the above IndAS compliant standalone financial results for the third quarter and the cumulative period ended December 31, 2025 and expressed an unmodified opinion thereon. 6. 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 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 01-10-2025 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



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 01-10-2025 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 Re-measurement of defined benefit plans 1.70 14.84
Total Amount of items that will not be reclassified to profit and loss 1.70 14.84
2 Income tax relating to items that will not be reclassified to profit or loss (0.42) (3.73)
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 2.12 18.57





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 31-08-2027