Integrated Filing — IndAS



General information about company

Scrip Code 517500
NSE Symbol ROTO
MSEI Symbol NOTLISTED
ISIN INE535D01037
Name of company ROTO PUMPS 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 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-05-2026
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 Pumps and Spares
Start date and time of board meeting 27-05-2026   15:00:00
End date and time of board meeting 27-05-2026   17:55:00
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 8,130.46 28,464.75
Other income 42.32 484.13
Total income 8,172.78 28,948.88
2 Expenses
(a) Cost of materials consumed 2,769.31 9,908.90
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 8.69 (1,106.99)
(d) Employee benefit expense 2,381.86 8,715.80
(e) Finance costs 76.18 313.73
(f) Depreciation, depletion and amortisation expense 401.74 1,654.47
(f) Other Expenses
1 Other expenses 1,691.75 5,786.57
Total other expenses 1,691.75 5,786.57
Total expenses 7,329.53 25,272.48
3 Total profit before exceptional items and tax 843.25 3,676.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 843.25 3,676.40
6 Tax expense
7 Current tax 347.00 1,341.99
8 Deferred tax (76.39) (141.27)
9 Total tax expenses 270.61 1,200.72
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 572.64 2,475.68
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 572.64 2,475.68
17 Other comprehensive income net of taxes (101.95) (73.07)
18 Total Comprehensive Income for the period 470.69 2,402.61
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 572.64 2,475.68
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 470.69 2,402.61
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 1,884.46 1,884.46
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 22,140.71
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.3 1.31
Diluted earnings (loss) per share from continuing operations 0.3 1.31
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 0.3 1.31
Diluted earnings (loss) per share from continuing and discontinued operations 0.3 1.31
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 above IndAS compliant consolidated audited financial results for the fourth quarter and the financial year ended March 31, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on May 27, 2026. The statutory auditors of the Company have expressed an unmodified opinion on the consolidated financial results for the fourth quarter and financial year ended March 31, 2026. 2. The Company's operations predominantly comprise of only one segment - Pumps and Spares, therefore, Segment Reporting does not apply. 3. On account of allotment of Bonus Equity Shares on July 14, 2025, in the ratio of 2:1 (two bonus equity shares of Re. 1/- each for one existing equity share of Re. 1/- each), the Earning Per Share, basic as well as diluted, has been adjusted accordingly in terms of lndAS 33 - Earnings per Share for all the comparative periods. 4. The Company has assessed the financial impact of the change in the definition of wages under the Code on Wages, 2019, on its gratuity and leave liabilities. Accordingly, the gratuity and leave liabilities have increased by Rs. 49.89 lakhs and Rs. 21.14 lakhs, respectively, aggregating to Rs. 71.03 lakhs, which have been recognized in the Employee benefits expenses during the financial year ended March 31, 2026. 5. The consolidated financial results have been prepared by combining the Company’s audited financial results for the fourth quarter and the financial year ended March 31, 2026, with the audited financial results of Roto Pumps Mena FZE, Dubai and Roto Energy Systems Ltd., India, wholly owned subsidiaries, and Roto Pumps (Africa) Pty Ltd. and Roto Pumps (Malaysia) Sdn. Bhd., step-down subsidiaries. The results also include the unaudited financial results of Roto Pumps Americas Inc., Roto Pumps GmbH, Germany, and Roto Overseas Pte. Ltd., Singapore, wholly owned subsidiaries, along with Roto Pumps North America Inc., a step-down subsidiary, for the fourth quarter and the financial year ended March 31, 2026. 6. The Board has recommended a final dividend at rate of Re. 0.19 per equity share i.e. 19 for the financial year ended March 31, 2026. The same shall be paid, after declaration at the ensuing annual general meeting, to the shareholders holding shares in the Company on the Record date as may be fixed for this purpose. 7. Previous period figures have been regrouped/ rearranged, wherever necessary to make them comparable with the figures for the current period.



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 10,534.21
Capital work-in-progress 1,772.09
Investment property 0.00
Goodwill 0.00
Other intangible assets 424.12
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 Financial Assets 50.00
Total of other non-current financial assets 50.00
Total non-current financial assets 50.00
Deferred tax assets (net) 351.90
Other non-current assets
1 Other Non-Current Assets 728.46
Total of other non-current assets 728.46
Total non-current assets 13,860.78
2 Current assets
Inventories 7,071.73
Current financial asset
Current investments 0.00
Trade receivables, current 7,474.68
Cash and cash equivalents 1,657.51
Bank balance other than cash and cash equivalents 619.72
Loans, current 12.67
Other current financial assets
Total of other current financial assets 207.83
Total current financial assets 9,972.41
Current tax assets (net)
Other current assets
1 Other current assets 3,715.11
Total of other current assets 3,715.11
Total current assets 20,759.25
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 34,620.03
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,884.46
Other equity 22,140.71
Total equity attributable to owners of parent 24,025.17
Non controlling interest 0.00
Total equity 24,025.17
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 92.12
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 894.45
Total of other non-current financial liabilities 894.45
Total non-current financial liabilities 986.57
Provisions, non-current 193.74
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,180.31
Current liabilities
Current financial liabilities
Borrowings, current 1,926.38
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 359.43
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,183.31
Total Trade payable 2,542.74
Other current financial liabilities
1 Lease Liabilities 266.58
2 Other financial liabilities 215.57
Total of other current financial liabilities 482.15
Total current financial liabilities 4,951.27
Other current liabilities 2,221.49
1 Other current liabilities 2,221.49
Total of other current liabilities 2,221.49
Provisions, current 219.69
Current tax liabilities (Net) 2,022.10
Deferred government grants, Current 0.00
Total current liabilities 9,414.55
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 10,594.86
Total equity and liabilites 34,620.03
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 Re-measurement of defined benefit plans 18.31 33.94
2 Change in Foreign Currency monetary item translation difference account (FCMITDA) (124.77) (115.39)
Total Amount of items that will not be reclassified to profit and loss (106.46) (81.45)
2 Income tax relating to items that will not be reclassified to profit or loss (4.51) (8.38)
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 (101.95) (73.07)



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 3,676.40
Adjustments for reconcile profit (loss)
Adjustments for finance costs 313.73
Adjustments for decrease (increase) in inventories (1,636.25)
Adjustments for decrease (increase) in trade receivables, current (116.70)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (350.61)
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 (15.13)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 505.29
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 631.24
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,654.47
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 206.05
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (115.39)
Adjustments for dividend income 0.00
Adjustments for interest income 70.99
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 42.32
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (0.25)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (6.16)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,041.62
Net cash flows from (used in) operations 4,718.02
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,033.61
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 3,684.41
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 16.92
Purchase of property, plant and equipment 2,241.27
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 43.44
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 70.99
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2.40)
Net cash flows from (used in) investing activities (2,199.20)
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 (184.31)
Repayments of borrowings 858.55
Payments of lease liabilities 402.89
Dividends paid 502.53
Interest paid 211.11
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,159.39)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (674.18)
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 (674.18)
Cash and cash equivalents cash flow statement at beginning of period 2,951.41
Cash and cash equivalents cash flow statement at end of period 2,277.23





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 R. N. MARWAH & CO. LLP Yes 31-08-2027