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 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 Standalone
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 Multi segment
Description of single segment
Start date and time of board meeting 26-05-2026   12:00:00
End date and time of board meeting 26-05-2026   17:20:00
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 Statement on impact of audit qualification
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 12-02-2025
Indicate Company website link for updated RPT policy of the Company https://www.rubfila.com/images/Policy_on_Materiality_of_RPT_RIL.pdf
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 01-01-2026 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 Standalone Standalone
1 Income
Revenue from operations 13,851.15 51,171.86
Other income 187.76 679.07
Total income 14,038.91 51,850.93
2 Expenses
(a) Cost of materials consumed 10,783.68 39,782.67
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (173.51) (427.03)
(d) Employee benefit expense 644.42 2,600.27
(e) Finance costs 0.48 3.45
(f) Depreciation, depletion and amortisation expense 229.99 896.30
(f) Other Expenses
1 OTHER EXPENSES 1,401.06 5,442.26
Total other expenses 1,401.06 5,442.26
Total expenses 12,886.12 48,297.92
3 Total profit before exceptional items and tax 1,152.79 3,553.01
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,152.79 3,553.01
6 Tax expense
7 Current tax 313.82 849.91
8 Deferred tax 14.34 72.97
9 Total tax expenses 328.16 922.88
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 824.63 2,630.13
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 824.63 2,630.13
17 Other comprehensive income net of taxes 86.46 86.46
18 Total Comprehensive Income for the period 911.09 2,716.59
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 2,713.38 2,713.38
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 26,356.97
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.68 5.01
Diluted earnings (loss) per share from continuing operations 1.68 5.01
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 1.68 5.01
Diluted earnings (loss) per share from continuing and discontinued operations 1.68 5.01
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 14,139.86
Capital work-in-progress 125.93
Investment property 0.00
Goodwill 0.00
Other intangible assets 7.32
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 3,200.14
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 303.55
Total of other non-current financial assets 303.55
Total non-current financial assets 3,503.69
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 53.68
Total of other non-current assets 53.68
Total non-current assets 17,830.48
2 Current assets
Inventories 3,310.63
Current financial asset
Current investments 0.00
Trade receivables, current 7,022.04
Cash and cash equivalents 649.24
Bank balance other than cash and cash equivalents 2,339.81
Loans, current 2,575.00
Other current financial assets
Total of other current financial assets 187.70
Total current financial assets 12,773.79
Current tax assets (net) 0.00
Other current assets
1 Other current assets 475.28
Total of other current assets 475.28
Total current assets 16,559.70
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 34,390.18
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,713.38
Other equity 26,356.97
Total equity attributable to owners of parent 29,070.35
Non controlling interest
Total equity 29,070.35
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
Total of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 1,472.70
Deferred tax liabilities (net) 1,084.51
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 6.50
Total of other non-current liabilities 6.50
Total non-current liabilities 2,563.71
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 910.07
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,404.48
Total Trade payable 2,314.55
Other current financial liabilities
1 Other current financial liabilities 253.87
Total of other current financial liabilities 253.87
Total current financial liabilities 2,568.42
Other current liabilities 64.60
1 Other current liabilities 64.60
Total of other current liabilities 64.60
Provisions, current 53.93
Current tax liabilities (Net) 69.17
Deferred government grants, Current 0.00
Total current liabilities 2,756.12
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 5,319.83
Total equity and liabilites 34,390.18
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Latex Rubber Thread 13,669.27 50,461.97
2 Corrugated Carton Box 0.0032095 1,271.12
Total Segment Revenue 13,990.22 51,733.09
Less: Inter segment revenue 139.07 561.23
Revenue from operations 13,851.15 51,171.86
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Latex Rubber Thread 1,127.87 3,432.97
2 Corrugated Carton Box 25.40 123.49
Total Profit before tax 1,153.27 3,556.46
i. Finance cost 0.48 3.45
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 1,152.79 3,553.01
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Latex Rubber Thread 33,245.93 33,245.93
2 Corrugated Carton Box 1,144.25 1,144.25
Total Segment Asset 34,390.18 34,390.18
Un-allocable Assets 0.00 0.00
Net Segment Asset 34,390.18 34,390.18
4 Segment Liabilities
Segment Liabilities
1 Latex Rubber Thread 5,161.74 5,161.74
2 Corrugated Carton Box 88.92 88.92
Total Segment Liabilities 5,250.66 5,250.66
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 5,250.66 5,250.66
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 Standalone Standalone
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 (115.54) (115.54)
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 29.08 29.08
5 Total Other comprehensive income 86.46 86.46



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 3,553.01
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3.45
Adjustments for decrease (increase) in inventories (575.29)
Adjustments for decrease (increase) in trade receivables, current (1,076.92)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (405.08)
Adjustments for decrease (increase) in other non-current assets 50.81
Adjustments for other financial assets, non-current 0.50
Adjustments for other financial assets, current (155.09)
Adjustments for other bank balances (2,321.77)
Adjustments for increase (decrease) in trade payables, current 269.61
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (245.53)
Adjustments for increase (decrease) in other non-current liabilities 1.40
Adjustments for depreciation and amortisation expense 896.30
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (54.24)
Adjustments for provisions, non-current 90.79
Adjustments for other financial liabilities, current (47.32)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 384.94
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 115.54
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (3.67)
Other adjustments for non-cash items 16.65
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,824.80)
Net cash flows from (used in) operations (271.79)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 789.80
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,061.59)
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 77.30
Purchase of property, plant and equipment 1,000.65
Proceeds from sales of investment property 0.00
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 384.94
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (538.41)
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 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 1,085.35
Interest paid 3.45
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,088.80)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,688.80)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (2,688.80)
Cash and cash equivalents cash flow statement at beginning of period 3,338.04
Cash and cash equivalents cash flow statement at end of period 649.24





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 Statement on impact of audit qualification
Auditor's opinion Qualified 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
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


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 51,850.93 51,850.93
2 Total Expenditure 48,297.92 48,177.92
3 Net Profit/(Loss) 2,630.13 2,410.61
4 Earnings Per Share 5.01 4.6
5 Total Assets 34,390.18 34,390.18
6 Total Liabilities 5,319.83 4,310.35
7 Net Worth 29,070.35 30,079.83


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Whether appeared first time Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block

Textual Information(1) The Company has recognised a provisoin for contingecies of Rs.1349 Lacs as at 31st March, 2026 accumulated over 11 years with a current year charge of Rs.120 Lacs and no reversal, utilisation or reclassification in any year despite specific audit inquiries, the company has not identified any present obligation, past event, or counter party underlying this provision. The management's response and the notes to the financial statements describe only generalised uncertainties in the legal and regulatory environment, and the Director's Report characterises the balance as being towards unknon liabilities.



This provision doesnot comply with Ind AS 37 as there are no present obligation arising from a past event has been established, the amount is not a best estimate of any identifiable outflow, but a number caliberated to the size of the company. The notes fail to disclose the nature of the obligation, expected timing of outflows, or basis of estimation.



Consequently, profit before tax for the year ended 31st March, 2026 would have been higher by 120 lacs had the current year charge not been recognised. Further, the appropriatness of the accumulated provision balance of Rs.1349 Lacs could not be established based on the explanations and information made available to us.
Textual Information(2) The practice of creating a provision for contingencies started in 2014-15. Initially, we were providing Rs 15 lakhs every quarter ie Rs 60 lakhs per annum. Later on it was enhanced to Rs 30 lakhs per quarter ie Rs 120 lakhs per annum. This amount was arrived after considerable deliberation by the Board in view of perceived uncertainties in the business especially on the legal and regulatory environment. The Board is of the considered view that this provision is commensurate with the size of the company. As and when the Board feels that the aggregate amount of such provision is adequate the need for further provision will not be necessary.



The company has been consistently specifying the nature of this provision by way of notes to accounts every year very explicitly so that the reader of the report is not misled. The Audit Committee of the company and the Board in thier meeting held on 26-05-2026 has once again deliberated on this issue and considers it prudent to continue with the provision.
Textual Information(3) NA
Textual Information(4) NA
Textual Information(5) NA


Signatories detail

Name of CEO / Managing director G KRISHNA KUMAR
Name of CFO N N PARAMESWARAN
Name of audit committee chairman D G RAJAN
Name of statutory auditor R SURESH MOHAN
Name of other signatory, if any, with designation
Place KANJIKODE
Date 26-05-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Rubfila International Limited Mr. G Krishna Kumar Key Managerial Personnel Remuneration Approved 72.47 0.00 0.00
2 Rubfila International Limited Mr. N N Parameswaran Key Managerial Personnel Remuneration Approved 43.77 0.00 0.03
3 Rubfila International Limited M/s. Premier Tissues India Limited Wholly owned subsidiary Sale of goods or services Approved 198.66 21.88 33.91
4 Rubfila International Limited M/s. Premier Tissues India Limited Wholly owned subsidiary Purchase of goods or services Approved 4.22 0.04 4.20
5 Rubfila International Limited PAT Financial Consultancy Pvt Ltd Companies in which directors are interested Interest received Approved 115.56 19.05 19.68
6 Premier Tissues India Limited Mr. G Krishna Kumar Key Managerial Personnel Remuneration Approved 12.30 0.00 0.00
7 Premier Tissues India Limited Mr. N N Parameswaran Key Managerial Personnel Remuneration Approved 9.30 0.00 0.00
8 Premier Tissues India Limited Mr. Venugopal Perumal Key Managerial Personnel Remuneration Approved 3.00 0.00 0.00
9 Premier Tissues India Limited PAT Financial Consultancy Pvt Ltd Companies in which directors are interested Interest received Approved 21.19 3.49 3.61
10 Rubfila International Limited PAT Financial Consultancy Pvt Ltd Companies in which directors are interested Inter-corporate deposit Approved 0.00 2,575.00 2,575.00
11 Premier Tissues India Limited PAT Financial Consultancy Pvt Ltd Companies in which directors are interested Inter-corporate deposit Approved 0.00 500.00 500.00
Total value of transaction during the reporting period 480.47





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 0.00
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 0.00