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 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 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



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 16,059.83 60,249.96
Other income 207.33 790.44
Total income 16,267.16 61,040.40
2 Expenses
(a) Cost of materials consumed 12,172.33 44,712.56
(b) Purchases of stock-in-trade 137.53 492.72
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (349.69) (687.09)
(d) Employee benefit expense 1,108.01 4,394.48
(e) Finance costs 4.29 15.25
(f) Depreciation, depletion and amortisation expense 283.09 1,105.71
(f) Other Expenses
1 OTHER EXPENSES 1,888.17 7,293.65
Total other expenses 1,888.17 7,293.65
Total expenses 15,243.73 57,327.28
3 Total profit before exceptional items and tax 1,023.43 3,713.12
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,023.43 3,713.12
6 Tax expense
7 Current tax 307.53 927.43
8 Deferred tax 74.06 124.50
9 Total tax expenses 381.59 1,051.93
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 641.84 2,661.19
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 641.84 2,661.19
17 Other comprehensive income net of taxes 69.71 69.71
18 Total Comprehensive Income for the period 711.55 2,730.90
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 711.55 2,730.90
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 711.55 2,730.90
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 28,334.12
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.31 5.03
Diluted earnings (loss) per share from continuing operations 1.31 5.03
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 1.31 5.03
Diluted earnings (loss) per share from continuing and discontinued operations 1.31 5.03
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 Audited 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 year ended 31st March 2026 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 Audited standalone and consolidated financial results for the year ended 31st March 2026 were reviewed by the audit committee and approved by the Board of Directors and taken on record at the meetings held on 26th May 2026 and the auditors have issued a modified opinion on the same. 6. The Board of Directors have recommended a final dividend of Rs.2 per share (40%) for the year ended 31.03.2026 subject to the approval of the members in the ensuing Annual General Meeting. 7. The figures for the quarters ended 31st March 2026 and 31st March 2025 are the balancing figures between audited figures in respect of the full financial year up to 31st March 2026 and 31st March 2025 respectively and the unaudited published year to date figures up to 31st December 2025 and 31st December 2024 respectively, being the date of the end of the third quarter of the respective financial years, which were subjected to limited review. 8. 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 financial results for the quarter and year ended March 31, 2026, 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 26-05-2026 MANAGING DIRECTOR



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 16,578.39
Capital work-in-progress 580.75
Investment property 0.00
Goodwill 32.76
Other intangible assets 403.92
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 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 550.78
Total of other non-current financial assets 550.78
Total non-current financial assets 550.78
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 53.68
Total of other non-current assets 53.68
Total non-current assets 18,200.28
2 Current assets
Inventories 4,695.61
Current financial asset
Current investments 0.00
Trade receivables, current 7,892.94
Cash and cash equivalents 965.50
Bank balance other than cash and cash equivalents 2,339.81
Loans, current 3,075.00
Other current financial assets
Total of other current financial assets 198.64
Total current financial assets 14,471.89
Current tax assets (net) 0.00
Other current assets
1 Other current assets 579.75
Total of other current assets 579.75
Total current assets 19,747.25
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 37,947.53
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,713.38
Other equity 28,334.12
Total equity attributable to owners of parent 31,047.50
Non controlling interest
Total equity 31,047.50
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 Other non-current financial liabilities 132.21
Total of other non-current financial liabilities 132.21
Total non-current financial liabilities 132.21
Provisions, non-current 1,485.63
Deferred tax liabilities (net) 1,496.15
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 3,120.49
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,219.30
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,913.33
Total Trade payable 3,132.63
Other current financial liabilities
1 Other current financial liabilities 430.72
Total of other current financial liabilities 430.72
Total current financial liabilities 3,563.35
Other current liabilities 120.64
1 Other current liabilities 120.64
Total of other current liabilities 120.64
Provisions, current 55.41
Current tax liabilities (Net) 40.14
Deferred government grants, Current
Total current liabilities 3,779.54
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 6,900.03
Total equity and liabilites 37,947.53
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)
1 Latex Rubber Thread 13,669.27 50,461.97
2 Corrugated Carton Box 0.0032095 1,271.12
3 Paper Tissue 2,309.52 9,462.56
Total Segment Revenue 16,299.74 61,195.65
Less: Inter segment revenue 239.91 945.69
Revenue from operations 16,059.83 60,249.96
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Latex Rubber Thread 1,127.86 3,432.97
2 Corrugated Carton Box 25.40 123.49
3 Paper Tissue (125.54) 171.91
Total Profit before tax 1,027.72 3,728.37
i. Finance cost 4.29 15.25
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 1,023.43 3,713.12
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Latex Rubber Thread 33,245.93 33,245.93
2 Corrugated Carton Box 1,110.34 1,110.34
3 Paper Tissue 6,763.37 6,763.37
Total Segment Asset 41,119.64 41,119.64
Un-allocable Assets 0.00 0.00
Net Segment Asset 41,119.64 41,119.64
4 Segment Liabilities
Segment Liabilities
1 Latex Rubber Thread 5,157.54 5,157.54
2 Corrugated Carton Box 88.92 88.92
3 Paper Tissue 1,613.44 1,613.44
Total Segment Liabilities 6,859.90 6,859.90
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 6,859.90 6,859.90
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
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 (93.36) (93.36)
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 23.65 23.65
5 Total Other comprehensive income 69.71 69.71



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 3,713.12
Adjustments for reconcile profit (loss)
Adjustments for finance costs 15.25
Adjustments for decrease (increase) in inventories (842.45)
Adjustments for decrease (increase) in trade receivables, current (1,235.27)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (453.45)
Adjustments for decrease (increase) in other non-current assets 51.31
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (164.42)
Adjustments for other bank balances (2,321.77)
Adjustments for increase (decrease) in trade payables, current 542.20
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (282.63)
Adjustments for increase (decrease) in other non-current liabilities 0.80
Adjustments for depreciation and amortisation expense 1,090.03
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (54.35)
Adjustments for provisions, non-current 90.18
Adjustments for other financial liabilities, current (30.35)
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 486.58
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 48.68
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 61.33
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,975.16)
Net cash flows from (used in) operations (262.04)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 982.71
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,244.75)
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 1,572.97
Proceeds from sales of investment property 77.30
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 486.58
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 932.89
Net cash flows from (used in) investing activities (76.20)
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 285.01
Dividends paid 1,085.35
Interest paid 15.25
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,385.61)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,706.56)
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 (2,706.56)
Cash and cash equivalents cash flow statement at beginning of period 3,672.06
Cash and cash equivalents cash flow statement at end of period 965.50





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 61,040.40 61,040.40
2 Total Expenditure 57,327.28 57,207.28
3 Net Profit/(Loss) 2,661.19 2,441.67
4 Earnings Per Share 5.03 4.63
5 Total Assets 37,947.53 37,947.53
6 Total Liabilities 6,900.03 5,890.55
7 Net Worth 31,047.50 32,056.98


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 their 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