Integrated Filing — IndAS



General information about company

Scrip Code 533552
NSE Symbol RUPA
MSEI Symbol NOTLISTED
ISIN INE895B01021
Name of company RUPA & COMPANY 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 26-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Hosiery & related services
Start date and time of board meeting 26-05-2026   14:45:00
End date and time of board meeting 26-05-2026   16:05:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 44,149.92 1,25,910.26
Other income 611.59 2,285.39
Total income 44,761.51 1,28,195.65
2 Expenses
(a) Cost of materials consumed 17,270.08 57,291.56
(b) Purchases of stock-in-trade 330.11 1,051.55
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 5,239.54 806.24
(d) Employee benefit expense 1,676.35 6,578.31
(e) Finance costs 557.83 1,983.91
(f) Depreciation, depletion and amortisation expense 380.71 1,499.93
(f) Other Expenses
1 Sub-contracting/ Job Worker Expenses 8,895.33 30,387.10
2 Other Expenses 5,234.67 18,260.74
Total other expenses 14,130.00 48,647.84
Total expenses 39,584.62 1,17,859.34
3 Total profit before exceptional items and tax 5,176.89 10,336.31
4 Exceptional items (294.68) (561.78)
5 Total profit before tax 4,882.21 9,774.53
6 Tax expense
7 Current tax 1,222.02 2,402.84
8 Deferred tax 39.31 122.91
9 Total tax expenses 1,261.33 2,525.75
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 3,620.88 7,248.78
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 3,620.88 7,248.78
17 Other comprehensive income net of taxes (43.97) (3.29)
18 Total Comprehensive Income for the period 3,576.91 7,245.49
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 795.24 795.24
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,05,814.79
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.55 9.12
Diluted earnings (loss) per share from continuing operations 4.55 9.12
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 4.55 9.12
Diluted earnings (loss) per share from continuing and discontinued operations 4.55 9.12
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) 3. The above Audited Consolidated Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (“Ind AS”) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 and 52 of SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015 (as amended). The said results have been reviewed by the Audit Committee and approved by the Board of Directors of the Parent at their respective meetings held on May 26, 2026. 4. As the Group's business activity falls within a single significant primary business segment i.e. 'Hosiery and related service', no separate segment information is disclosed. These in the context of Ind AS 108 on Operating Segments are considered to constitute one segment and hence, the Group has not made any additional segment disclosures. 5. The Consolidated figures includes figures of wholly owned subsidiaries viz Imoogi Fashions Private Limited, Euro Fashion Inners International Private Limited, Oban Fashions Private Limited and Rupa Bangladesh Private Limited. During the quarter ended June 2025 the Parent Company has divested its entire stake in one of the Wholly owned Subsidiary Rupa Fashions Pvt Ltd. 6. The Board of Directors of the Parent Company has recommended a dividend of Rs 3/- per share (300%) for the year ended March 31, 2026 subject to approval of shareholders at their ensuing Annual General Meeting. 7a. During the quarter ended March 31, 2026, the Parent Company recognised exceptional items aggregating to Rs.294.68 lakhs, comprising Rs.236.46 lakhs towards settlement of Entry Tax liability under the West Bengal Sales Tax (Settlement of Dispute) Act, 2025 and Rs.58.22 lakhs towards impairment of certain Property, Plant and Equipment. 7b. Pursuant to the notifications issued by the Ministry of Labour and Employment, 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 “New Labour Codes”) became effective from November 21, 2025. Consequent to the implementation of the New Labour Codes, the Group has reassessed its employee benefit obligations in accordance with the revised definition of wages prescribed under the New Labour Codes. Accordingly, an incremental liability of Rs.110.10 lakhs arising from past service cost and recognised in accordance with Ind AS 19 – Employee Benefits, has been presented as an Exceptional Item for the quarter ended December 31, 2025. The Group continues to monitor developments relating to the implementation of the New Labour Codes and will review its estimates and assumptions on an ongoing basis. 7c. During the quarter ended June 2025 the Parent Company has recognised an amount of Rs 157 lakhs as an exceptional item pursuant to settlement with a creditor of erstwhile licensed brand undertaking, which license has since been surrendered. 8. The figures for the quarter ended March 31, 2026 and March 31, 2025 are balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial years. Also, the figures up to the end of third quarter had only been reviewed and not subjected to audit. 9. Figures for the previous period/year have been regrouped and / or reclassified to conform to the classification of current period wherever necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 23,652.71
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 60.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1,603.17
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 1,487.79
Total of other non-current financial assets 1,487.79
Total non-current financial assets 3,090.96
Deferred tax assets (net) 0.56
Other non-current assets
1 Non-Current Tax Assets (Net) 1.16
2 Other non-current assets 31.42
Total of other non-current assets 32.58
Total non-current assets 26,836.81
2 Current assets
Inventories 44,591.52
Current financial asset
Current investments 0.00
Trade receivables, current 57,799.70
Cash and cash equivalents 450.78
Bank balance other than cash and cash equivalents 25,026.52
Loans, current 200.00
Other current financial assets
Total of other current financial assets 383.28
Total current financial assets 83,860.28
Current tax assets (net)
Other current assets
1 Other Current Assets 6,152.39
Total of other current assets 6,152.39
Total current assets 1,34,604.19
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,61,441.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 796.29
Other equity 1,05,814.79
Total equity attributable to owners of parent 1,06,611.08
Non controlling interest
Total equity 1,06,611.08
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 853.43
2 Other financial liabilities 13.25
Total of other non-current financial liabilities 866.68
Total non-current financial liabilities 866.68
Provisions, non-current 369.33
Deferred tax liabilities (net) 1,515.33
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 148.27
Total of other non-current liabilities 148.27
Total non-current liabilities 2,899.61
Current liabilities
Current financial liabilities
Borrowings, current 24,769.26
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 827.70
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 16,126.41
Total Trade payable 16,954.11
Other current financial liabilities
1 Lease Liabilities 202.93
2 Other financial liabilities 8,515.45
Total of other current financial liabilities 8,718.38
Total current financial liabilities 50,441.75
Other current liabilities 427.06
1 Other current liabilities 427.06
Total of other current liabilities 427.06
Provisions, current 232.02
Current tax liabilities (Net) 829.48
Deferred government grants, Current 0.00
Total current liabilities 51,930.31
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 54,829.92
Total equity and liabilites 1,61,441.00
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Items that will not be reclassified to Profit and loss (net of tax) (44.25) (3.92)
Total Amount of items that will not be reclassified to profit and loss (44.25) (3.92)
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 Items that will be reclassified to Profit and loss (net of tax) 0.28 0.63
Total Amount of items that will be reclassified to profit and loss 0.28 0.63
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (43.97) (3.29)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 9,774.53
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,983.91
Adjustments for decrease (increase) in inventories 131.65
Adjustments for decrease (increase) in trade receivables, current (6,561.18)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,193.51)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (4.73)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,245.39
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (9.24)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,499.93
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 58.22
Adjustments for provisions, current 128.02
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 452.23
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (140.92)
Adjustments for dividend income 0.00
Adjustments for interest income 1,976.64
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (2.39)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 142.93
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,246.33)
Net cash flows from (used in) operations 6,528.20
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,001.40
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 4,526.80
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 808.40
Proceeds from sales of investment property 13.71
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 1,891.08
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (5,040.50)
Net cash flows from (used in) investing activities (3,944.11)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 2,606.08
Repayments of borrowings 389.37
Payments of lease liabilities 261.81
Dividends paid 2,385.74
Interest paid 1,809.61
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,240.45)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,657.76)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 2,089.83
Net increase (decrease) in cash and cash equivalents 432.07
Cash and cash equivalents cash flow statement at beginning of period 18.71
Cash and cash equivalents cash flow statement at end of period 450.78





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 Singhi & Co. Yes 31-08-2028