Integrated Filing — IndAS



General information about company

Scrip Code 543957
NSE Symbol REDTAPE
MSEI Symbol NOTLISTED
ISIN INEOLXT01019
Name of company REDTAPE 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 12-02-2026
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 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 Retail sale of Footwear and Garments Accessories etc
Start date and time of board meeting 12-02-2026   13:10:00
End date and time of board meeting 12-02-2026   13:40:00
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

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 Consolidated Consolidated
1 Income
Revenue from operations 78,655.00 1,74,326.00
Other income 738.00 2,608.00
Total income 79,393.00 1,76,934.00
2 Expenses
(a) Cost of materials consumed 1,243.00 4,061.00
(b) Purchases of stock-in-trade 43,193.00 92,091.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,282.00) 2,067.00
(d) Employee benefit expense 3,383.00 9,360.00
(e) Finance costs 1,798.00 5,317.00
(f) Depreciation, depletion and amortisation expense 2,263.00 6,547.00
(f) Other Expenses
1 Other Expenses 15,060.00 34,708.00
Total other expenses 15,060.00 34,708.00
Total expenses 65,658.00 1,54,151.00
3 Total profit before exceptional items and tax 13,735.00 22,783.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 13,735.00 22,783.00
6 Tax expense
7 Current tax 3,273.00 5,703.00
8 Deferred tax 9.00 13.00
9 Total tax expenses 3,282.00 5,716.00
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 10,453.00 17,067.00
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 10,453.00 17,067.00
17 Other comprehensive income net of taxes (397.00) (164.00)
18 Total Comprehensive Income for the period 10,056.00 16,903.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,453.00 17,067.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10,056.00 16,903.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 11,056.00 11,056.00
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 1.89 3.09
Diluted earnings (loss) per share from continuing operations 1.89 3.09
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 1.89 3.09
Diluted earnings (loss) per share from continuing and discontinued operations 1.89 3.09
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 standalone and consolidated financial results have been reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 12th February 2026. These results have been subjected to limited review by Statutory Auditors who have expressed an unmodified opinion on these results. 2. These financial results are prepared in accordance with the Indian Accounting Standards (“Ind-AS”) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and are in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements} Regulations, 2015 3. The main business of the Company is retailing/ trading of merchandise which primarily consist of apparels and footwears. All other operating activities of the Company are incidental to its main business. Accordingly, the Company has only one identifiable segment reportable under Ind AS 108 “Operating Segment”. The chief operational decision maker monitors the operating results of the entity’s business for the purpose of making decisions about resource allocation and performance assessment. 4. On 5th Feb, 2025, the Company had issued 414,65,700 fully paid-up Bonus Equity Shares of Rs. 2/- each in the ratio of 3:1 to the eligible members of the Company by capitalizing Rs. 82,92,11,400/- out of General Reserve of the Company. As a result of the bonus issue, the paid-up capital of the Company stands increased to Rs.110,56,15,200/- from Rs. 27,64,03,800/-. This has been considered for calculating weighted average number of equity shares for all comparative periods presented as per IND AS 33 (Earnings per Share). In line with the above, EPS (basic and diluted) have been adjusted for all periods presented. 5. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Codes). The Codes have been made effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material and has been recognised in the financial results of the Company for the quarter and nine months ended December 31, 2025. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. 6. Figures for the previous period /quarter have been regrouped/rearranged wherever necessary to make them comparable with current period figures.



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 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 01-10-2025 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain /(loss) of defined benefit obligation (net of taxes) 31.00 24.00
Total Amount of items that will not be reclassified to profit and loss 31.00 24.00
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 Net movement in effective portion of cash flow hedge reserve (net of taxes) (448.00) (181.00)
2 Exchange differences on translating the financial statements of a foreign operation 20.00 (7.00)
Total Amount of items that will be reclassified to profit and loss (428.00) (188.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (397.00) (164.00)