| Scrip Code | 500350 |
|---|---|
| NSE Symbol | RSWM |
| MSEI Symbol | NOTLISTED |
| ISIN | INE611A01016 |
| Name of company | RSWM 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 | 11-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 28-01-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 11-02-2026 14:00:00 |
| End date and time of board meeting | 11-02-2026 16:15:00 |
| 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 was no default on loan and not applicable for debt securities. | |
| 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 | 1,09,288.00 | 3,41,202.00 | |
| Other income | 1,367.00 | 3,437.00 | |
| Total income | 1,10,655.00 | 3,44,639.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 60,236.00 | 1,91,243.00 |
| (b) | Purchases of stock-in-trade | 6,220.00 | 21,043.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (546.00) | (2,996.00) |
| (d) | Employee benefit expense | 13,197.00 | 40,936.00 |
| (e) | Finance costs | 2,900.00 | 9,325.00 |
| (f) | Depreciation, depletion and amortisation expense | 3,649.00 | 11,233.00 |
| (f) | Other Expenses | ||
| 1 | Power & Fuel | 12,791.00 | 37,231.00 |
| 2 | Other Expenses | 10,567.00 | 33,014.00 |
| Total other expenses | 23,358.00 | 70,245.00 | |
| Total expenses | 1,09,014.00 | 3,41,029.00 | |
| 3 | Total profit before exceptional items and tax | 1,641.00 | 3,610.00 |
| 4 | Exceptional items | (1,021.00) | (1,021.00) |
| 5 | Total profit before tax | 620.00 | 2,589.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 108.00 | 452.00 |
| 8 | Deferred tax | 92.00 | 394.00 |
| 9 | Total tax expenses | 200.00 | 846.00 |
| 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 | 420.00 | 1,743.00 |
| 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 | 420.00 | 1,743.00 |
| 17 | Other comprehensive income net of taxes | 1,929.00 | 1,887.00 |
| 18 | Total Comprehensive Income for the period | 2,349.00 | 3,630.00 |
| 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 | 4,710.00 | 4,710.00 | |
| Face value of equity share capital | 10 | 10 | |
| 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 | 0.89 | 3.7 | |
| Diluted earnings (loss) per share from continuing operations | 0.89 | 3.7 | |
| 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 | 0.89 | 3.7 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.89 | 3.7 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1 The Other Comprehensive Income/Loss (OCI/OCL) that will not be reclassified to profit or loss in the Statement of Profit and Loss, includes unrealized gain on fair valuation of equity investments amounting to Rs.22.89 Crore (Corresponding previous period gain of Rs.23.12 Crore) for the nine months ended on 31st December 2025. 2 The above financial results have been reviewed by the Audit Committee and subsequently approved and taken on record by the Board of Directors at its meeting held on 11th February, 2026. The Limited Review for the quarter and nine months ended December 31, 2025 results as required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been carried out by the Statutory Auditors. 3 Pursuant to the Notification issued by the Ministry of Labour & Employment (MoLE), Government of India, multiple existing Labour legislations have been consolidated into a unified framework comprising four Labour Codes, collectively referred to as the ‘New Labour Codes’ which became effective from 21st November 2025. Based on the information available, the Company has re-assessed its Employee Benefits Obligations arising from implementation of the ‘New Labour Codes’ at the current estimate, based on its best judgement is of Rs.10.21 Crores and recognized the same as ‘Exceptional Item’ during the quarter & nine months ended 31st December 2025. The Company continues to monitor the Finalization of the Central/State Rules & further Clarifications from the Government and will account for any additional impact as required. 4 Pursuant to the approval of the Board of Directors, the Company has acquired 100% equity stake, comprising 2,00,10,000 equity shares of face value Rs.10/- each, in M/s LNJ GreenPet Private Limited (LNJGPL), engaged in the bottle-to-bottle recycled PET resin business, from M/s Bhilwara Energy Limited (related party) for a total consideration of Rs.20.01 crore. Consequently, LNJGPL has become a wholly owned subsidiary of the Company with effect from 21st January 2026. |
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| Debt equity ratio | |
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| Debt service coverage ratio | |
| 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) | |||||||
| 1 | Yarn | 92,343.00 | 2,88,532.00 | ||||
| 2 | Fabric | 26,277.00 | 80,937.00 | ||||
| Total Segment Revenue | 1,18,620.00 | 3,69,469.00 | |||||
| Less: Inter segment revenue | 9,332.00 | 28,267.00 | |||||
| Revenue from operations | 1,09,288.00 | 3,41,202.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Yarn | 3,057.00 | 8,710.00 | ||||
| 2 | Fabric | 900.00 | 3,737.00 | ||||
| Total Profit before tax | 3,957.00 | 12,447.00 | |||||
| i. Finance cost | 2,900.00 | 9,325.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (584.00) | (488.00) | |||||
| Profit before tax | 1,641.00 | 3,610.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Yarn | 2,19,624.00 | 2,19,624.00 | ||||
| 2 | Fabric | 65,032.00 | 65,032.00 | ||||
| Total Segment Asset | 2,84,656.00 | 2,84,656.00 | |||||
| Un-allocable Assets | 54,342.00 | 54,342.00 | |||||
| Net Segment Asset | 3,38,998.00 | 3,38,998.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Yarn | 1,62,046.00 | 1,62,046.00 | ||||
| 2 | Fabric | 30,091.00 | 30,091.00 | ||||
| Total Segment Liabilities | 1,92,137.00 | 1,92,137.00 | |||||
| Un-allocable Liabilities | 12,448.00 | 12,448.00 | |||||
| Net Segment Liabilities | 2,04,585.00 | 2,04,585.00 | |||||
| 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 | Item that will not be reclassified to profit or loss | 1,924.00 | 2,289.00 |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (191.00) | (194.00) |
| Total Amount of items that will not be reclassified to profit and loss | 1,733.00 | 2,095.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Item that will be reclassified to profit or loss | 301.00 | (320.00) |
| 2 | Income tax relating to items that will be reclassified to profit or loss | (105.00) | 112.00 |
| Total Amount of items that will be reclassified to profit and loss | 196.00 | (208.00) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 1,929.00 | 1,887.00 |