Integrated Filing — IndAS
General information about company
| Scrip Code |
544731 |
| NSE Symbol |
RSL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE313L01016 |
| Name of company |
RAJPUTANA STAINLESS 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 |
09-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
03-04-2026 |
| 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 |
Sale of Stainless Steel Bars and Rods |
| Start date and time of board meeting |
09-04-2026 16:00:00 |
| End date and time of board meeting |
09-04-2026 16:45:00 |
| 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? |
Yes |
|
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 |
25,063.23 |
75,216.17 |
|
Other income |
39.97 |
173.21 |
|
Total income |
25,103.20 |
75,389.38 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
19,655.05 |
54,686.35 |
| (b) |
Purchases of stock-in-trade |
1,288.25 |
7,031.02 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(861.88) |
(2,286.77) |
| (d) |
Employee benefit expense |
531.88 |
1,618.47 |
| (e) |
Finance costs |
485.25 |
1,510.01 |
| (f) |
Depreciation, depletion and amortisation expense
|
238.37 |
698.27 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
2,095.21 |
7,229.43 |
|
Total other expenses |
2,095.21 |
7,229.43 |
|
Total expenses |
23,432.13 |
70,486.78 |
| 3 |
Total profit before exceptional items and tax |
1,671.07 |
4,902.60 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
1,671.07 |
4,902.60 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
448.91 |
1,315.35 |
| 8 |
Deferred tax |
(8.47) |
(84.34) |
| 9 |
Total tax expenses |
440.44 |
1,231.01 |
| 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 |
1,230.63 |
3,671.59 |
| 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 |
1,230.63 |
3,671.59 |
| 17 |
Other comprehensive income net of taxes |
5.19 |
36.74 |
| 18 |
Total Comprehensive Income for the period |
1,235.82 |
3,708.33 |
| 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 |
6,891.77 |
6,891.77 |
|
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 |
1.79 |
5.33 |
|
Diluted earnings (loss) per share from continuing operations |
1.79 |
5.33 |
| 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 |
1.79 |
5.33 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.79 |
5.33 |
| 24 |
Debt equity ratio |
48.00 |
48.00 |
| 25 |
Debt service coverage ratio |
108.6100 |
222.7400 |
| 26 |
Interest service coverage ratio |
506.0600 |
491.3600 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Remeasurement of the defined benefit plans |
(3.67) |
28.72 |
|
Total Amount of items that will not be reclassified to profit and loss |
(3.67) |
28.72 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(0.92) |
14.90 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Remeasurement of Fair Value Investments |
10.61 |
48.26 |
|
Total Amount of items that will be reclassified to profit and loss |
10.61 |
48.26 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
2.67 |
25.34 |
| 5 |
Total Other comprehensive income |
5.19 |
36.74 |
Format for Disclosing Outstanding Default on Loans and Debt Securities
Amount in (Lakhs)
<
| Sr. No. |
Particulars |
Amount |
Remarks |
| 1. |
Loans / revolving facilities like cash credit
from banks / financial institutions |
| A |
Total amount outstanding as on date |
9,035.52 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 2. |
Unlisted debt securities i.e. NCDs and NCRPS
|
| A |
Total amount outstanding as on date |
0.00 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 3. |
Total financial indebtedness of the listed entity including short-term
and long-term debt |
9,035.52 |
|