Integrated Filing — IndAS



General information about company

Scrip Code 500367
NSE Symbol RUBFILA
MSEI Symbol NOTLISTED
ISIN INE642C01025
Name of company RUBFILA INTERNATIONAL 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 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 13-02-2026   16:00:00
End date and time of board meeting 13-02-2026   16:55:00
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



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 14,673.44 44,190.13
Other income 167.09 583.11
Total income 14,840.53 44,773.24
2 Expenses
(a) Cost of materials consumed 10,431.79 32,540.23
(b) Purchases of stock-in-trade 141.18 355.19
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 254.94 (337.40)
(d) Employee benefit expense 1,100.05 3,286.47
(e) Finance costs 2.66 10.96
(f) Depreciation, depletion and amortisation expense 281.65 822.62
(f) Other Expenses
1 OTHER EXPENSES 1,882.20 5,405.48
Total other expenses 1,882.20 5,405.48
Total expenses 14,094.47 42,083.55
3 Total profit before exceptional items and tax 746.06 2,689.69
4 Exceptional items 0.00 0.00
5 Total profit before tax 746.06 2,689.69
6 Tax expense
7 Current tax 161.94 619.90
8 Deferred tax 33.80 50.44
9 Total tax expenses 195.74 670.34
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 550.32 2,019.35
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 550.32 2,019.35
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 550.32 2,019.35
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 550.32 2,019.35
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 550.32 2,019.35
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 2,713.38 2,713.38
Face value of equity share capital 5 5
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 1.01 3.72
Diluted earnings (loss) per share from continuing operations 1.01 3.72
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 1.01 3.72
Diluted earnings (loss) per share from continuing and discontinued operations 1.01 3.72
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 unaudited standalone and consolidated financial results have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under section 133 of the Companies Act,2013 read with relevant rules thereunder and in terms of the Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 as amended. 2.The Consolidated statement of profit and loss for the nine months ended 31st Dec 2025 includes the financial results of its wholly owned subsidiary M/s Premier Tissues India Limited. 3.The company’s reportable business segments are Latex Rubber Thread and Corrugated Carton Box and its subsidiary has one reportable business segment viz Paper Tissue.The Company publishes the standalone financial results along with the consolidated financial results. 4.The number of Investor Complaints pending at the beginning of the quarter was nil, one complaint was received and resolved during the quarter and no complaints were pending at the end of the quarter. 5.The unaudited standalone and consolidated financial results for the months ended 31st Dec 2025 were reviewed by the audit committee and approved by the Board of Directors and taken on record at the meetings held on 13th February 2026 and the auditors have issued an unmodified opinion on the same. 6. On November 21, 2025, the Government of India notified the four Labour Codes - 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 - replacing 29 existing labour laws, collectively referred to as the 'New Labour Codes'. The Group has assessed the incremental financial impact if any, due to these changes, taking into consideration the best information available read with the FAQs released by the Ministry of Labour & Employment and the Institute of Chartered Accountants of India. Considering the materiality and non-recurring nature of this impact, the Group has no incremental charges in the standalone and consolidated interim financial results for the quarter and nine months ended December 31, 2025, respectively. The Group continues to monitor developments on the rules to be notified by regulatory authorities, including clarifications/ additional guidance from authorities and will continue to assess the accounting implications basis such developments/ guidance if any For and On Behalf of Board of Directors RUBFILA INTERNATIONAL LIMITED PALAKKAD G KRISHNAKUMAR 13-02-2026 MANAGING DIRECTOR



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)
1 LATEX RUBBER THREAD 11,994.25 36,792.70
2 CORRUGATED CARTON BOX 0.0031326 0.0095017
3 PAPER TISSUE 2,610.17 7,153.04
Total Segment Revenue 14,917.68 44,895.91
Less: Inter segment revenue 244.24 705.78
Revenue from operations 14,673.44 44,190.13
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 LATEX RUBBER THREAD 631.77 2,305.11
2 CORRUGATED CARTON BOX 31.63 98.09
3 PAPER TISSUE 85.32 297.45
Total Profit before tax 748.72 2,700.65
i. Finance cost 2.66 10.96
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 746.06 2,689.69
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 LATEX RUBBER THREAD 31,728.24 31,728.24
2 CORRUGATED CARTON BOX 1,154.55 1,154.55
3 PAPER TISSUE 6,688.84 6,688.84
Total Segment Asset 39,571.63 39,571.63
Un-allocable Assets 0.00 0.00
Net Segment Asset 39,571.63 39,571.63
4 Segment Liabilities
Segment Liabilities
1 LATEX RUBBER THREAD 4,642.37 4,642.37
2 CORRUGATED CARTON BOX 88.37 88.37
3 PAPER TISSUE 1,313.37 1,313.37
Total Segment Liabilities 6,044.11 6,044.11
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 6,044.11 6,044.11
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
Total Amount of items that will not be reclassified to profit and loss
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
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 0.00 0.00





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 Mohan & Mohan Associates Yes 30-06-2027