| Scrip Code | 538119 |
|---|---|
| NSE Symbol | RNBDENIMS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE012Q01039 |
| Name of company | R & B DENIMS 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 | 29-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 25-05-2026 |
| 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 | Single segment |
| Description of single segment | Denim |
| Start date and time of board meeting | 29-05-2026 15:00:00 |
| End date and time of board meeting | 29-05-2026 17:15:00 |
| 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 |
| 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 | 27-06-2024 |
| Indicate Company website link for updated RPT policy of the Company | https://rnbdenims.com/investor/polices/Related%20Party%20Transaction%20Policy.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? | No |
| The company has neither defaulted in repayment of loans nor it has issued any debt securities. | |
| 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 | 8,936.32 | 29,108.03 | |
| Other income | (33.35) | 933.34 | |
| Total income | 8,902.97 | 30,041.37 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 8,047.19 | 22,418.85 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (120.83) | 1,131.81 |
| (d) | Employee benefit expense | 367.46 | 1,430.46 |
| (e) | Finance costs | 59.29 | 281.90 |
| (f) | Depreciation, depletion and amortisation expense | 153.60 | 605.19 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 591.68 | 2,222.42 |
| Total other expenses | 591.68 | 2,222.42 | |
| Total expenses | 9,098.39 | 28,090.63 | |
| 3 | Total profit before exceptional items and tax | (195.42) | 1,950.74 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (195.42) | 1,950.74 |
| 6 | Tax expense | ||
| 7 | Current tax | 28.65 | 553.18 |
| 8 | Deferred tax | (69.13) | (46.59) |
| 9 | Total tax expenses | (40.48) | 506.59 |
| 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 | (154.94) | 1,444.15 |
| 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 | (154.94) | 1,444.15 |
| 17 | Other comprehensive income net of taxes | 4.20 | 10.09 |
| 18 | Total Comprehensive Income for the period | (150.74) | 1,454.24 |
| 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 | 1,799.47 | 1,799.47 | |
| Face value of equity share capital | 2 | 2 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 17,951.38 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | -0.17 | 1.62 | |
| Diluted earnings (loss) per share from continuing operations | -0.17 | 1.62 | |
| 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 | -0.17 | 1.62 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.17 | 1.62 | |
| 24 | Debt equity ratio | 0.1900 | 0.1900 |
| 25 | Debt service coverage ratio | 0.0600 | 5.8600 |
| 26 | Interest service coverage ratio | -2.4600 | 8.100 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes: 1. During the financial year ended March 31, 2026, the Board of Directors of the Company vide resolution dated February 14, 2026 proposed and agreed to increase the authorised capital of the Company from existing Rs.25,50,00,000 comprising of 12,75,00,000 equity shares of Face Value Rs. 2/- each to Rs. 30,00,00,000 comprising of 30,00,00,000 equity shares of Face Value Rs. 1/- each. In the same board meeting, it was further proposed to split each existing equity share of the Company having Face Value Rs. 2/- each into 2 equity shares of Face Value Re. 1/- each. Further, it was also proposed to issue bonus shares of the Company in the ratio of 1:2 post giving effect to share split, i.e., 1 bonus equity share of the Company of Face Value Re. 1/- against 2 equity shares of the Company of Face Value Re. 1/- held by the shareholder. The above proposed increase in authorised capital, share split and issue of bonus shares was approved by the members of the Company at their Extra Ordinary General Meeting held on March 13, 2026. Further, the same was also intimated to the Registrar of Companies (RoC) Ahmedabad, vide filing of Form SH-7 by the Company on March 28, 2026. However, the same got effective on April 02, 2026 post approval from stock exchange. And accordingly, the proposed bonus equity shares were issued on April 06, 2026 to the respective shareholders of the Company. Accordingly, the effect of share split and bonus issue which got effective post the closure date of financials for F.Y. 2025-26 has not been given effect to in the current financial statements. 2. The above standalone financial results are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended. They have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act, 2013 and have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 29, 2026.The Statutory Auditors of the Company have issued audit report with unmodified opinion on the above results. 3. The figures for the quarter ended March 31, 2026 and the corresponding quarter in the previous year as reported in the financial results are the balancing figures between the audited figures in respect of the full financial year and the limited reviewed year-to-date figures upto the third quarter of the relevant financial year. 4. The figures of the present period have been regrouped wherever deemed necessary. 5. Pursuant to the Regulations 13(3) of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, we are enclosing herewith the details regarding investor’s complaints: Particulars No. of Complaints No. of investor complaints pending at the beginning of quarter NIL Received during the quarter 30 Disposed during the quarter 20 Remaining unresolved at the end of quarter 10 6. During the current year, the Company has ceased reporting the Solar and Wind Energy activities as a separate reportable segment under Ind AS 108, ‘Operating Segments’, as these activities were solely undertaken to support the core textile business by reducing its power costs. As the Solar and Wind operations are no longer managed or reviewed separately by the Chief Operating Decision Maker, the criteria for segment reporting under Ind AS 108 are no longer met, and as such, they are no longer classified as reportable segments. Correspondingly, no separate segment revenue, results, assets or liabilities for Solar and Wind Energy are presented from this year onwards. 7. The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on Wages, 2019, Code on Social Security, 2020, Industrial Relation Code, 2020 and Occupational Safety, Health and Working Condition Code, 2020 (collectively referred to as the New Labour Codes). These Codes have been made effective from November 21, 2025, while the corresponding rules are yet to be notified. The Company is in the process of evaluating the full impact of these New Labour Codes announced and has not identified any material or substantive change in its provision towards employee liabilities. The Company is further monitoring the developments and finalisation of rules in these regards and would provide appropriate accounting effect (if any) on the basis of such developments. 8. Certain ratios presented for the unaudited periods have been restated to reflect corrections of prior period errors identified during the current period. These adjustments were made to ensure consistency and accuracy in financial reporting and to provide a more reliable basis for comparison across periods. The impact of these corrections has been appropriately incorporated into the relevant ratios, and corresponding figures for the unaudited periods have been adjusted accordingly. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 3,427.02 | |
| Capital work-in-progress | ||
| Investment property | ||
| Goodwill | 0.00 | |
| Other intangible assets | 0.22 | |
| Intangible assets under development | ||
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 9,129.91 | |
| Trade receivables, non-current | ||
| Loans, non-current | 2,458.98 | |
| Other non-current financial assets | ||
| 1 | Other Financial Assets | 104.35 |
| Total of other non-current financial assets | 104.35 | |
| Total non-current financial assets | 11,693.24 | |
| Deferred tax assets (net) | ||
| Other non-current assets | ||
| 1 | Other non-current assets | 4.16 |
| Total of other non-current assets | 4.16 | |
| Total non-current assets | 15,124.64 | |
| 2 | Current assets | |
| Inventories | 3,519.45 | |
| Current financial asset | ||
| Current investments | 525.08 | |
| Trade receivables, current | 5,685.72 | |
| Cash and cash equivalents | 3.25 | |
| Bank balance other than cash and cash equivalents | 26.09 | |
| Loans, current | 3.72 | |
| Other current financial assets | ||
| Total of other current financial assets | ||
| Total current financial assets | 6,243.86 | |
| Current tax assets (net) | 48.64 | |
| Other current assets | ||
| 1 | Other current assets | 589.52 |
| Total of other current assets | 589.52 | |
| Total current assets | 10,401.47 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 25,526.11 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,799.47 | |
| Other equity | 17,951.38 | |
| Total equity attributable to owners of parent | 19,750.85 | |
| Non controlling interest | ||
| Total equity | 19,750.85 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 356.08 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| Total Trade payable | ||
| Other non-current financial liabilities | ||
| Total of other non-current financial liabilities | ||
| Total non-current financial liabilities | 356.08 | |
| Provisions, non-current | 29.16 | |
| Deferred tax liabilities (net) | 149.84 | |
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 535.08 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 3,376.84 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 1,143.94 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 471.28 | |
| Total Trade payable | 1,615.22 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 8.35 |
| Total of other current financial liabilities | 8.35 | |
| Total current financial liabilities | 5,000.41 | |
| Other current liabilities | 175.06 | |
| 1 | Other current liabilities | 175.06 |
| Total of other current liabilities | 175.06 | |
| Provisions, current | 64.71 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 5,240.18 | |
| 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 | 5,775.26 | |
| Total equity and liabilites | 25,526.11 | |
| Disclosure of notes on assets and liabilities | ||
| 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) | |||||||
| 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 | |||||||
| 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 | ||
| 1 | Items that will not be reclassified to profit and loss | 5.61 | 13.48 |
| Total Amount of items that will not be reclassified to profit and loss | 5.61 | 13.48 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1.41 | 3.39 |
| 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 | 4.20 | 10.09 |
| 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 | 1,950.74 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 274.67 | |||||
| Adjustments for decrease (increase) in inventories | (413.54) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,763.01) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 88.32 | |||||
| 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 | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 532.31 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (225.75) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 605.19 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 7.57 | |||||
| Adjustments for provisions, non-current | 15.31 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 4.14 | |||||
| Adjustments for interest income | 1,103.14 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 258.27 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (58.58) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | (64.22) | |||||
| Total adjustments for reconcile profit (loss) | (1,850.74) | |||||
| Net cash flows from (used in) operations | 100.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 602.06 | |||||
| Other inflows (outflows) of cash | (0.15) | |||||
| Net cash flows from (used in) operating activities | (502.21) | |||||
| 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 | 301.54 | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 216.83 | |||||
| Proceeds from sales of investment property | 14.69 | |||||
| Purchase of investment property | 1,088.92 | |||||
| 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 | 4.14 | |||||
| Interest received | 1,103.14 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 1,674.25 | |||||
| Net cash flows from (used in) investing activities | 1,188.93 | |||||
| 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 | 1,026.28 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 274.67 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (1,300.95) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (614.23) | |||||
| 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 | (614.23) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 681.34 | |||||
| Cash and cash equivalents cash flow statement at end of period | 67.11 | |||||
| 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 | M/s. R P R & Co. | Yes | 31-12-2028 | ||
|---|---|---|---|---|---|
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 | R&B Denims Limited | RAJKUMAR MANGILAL BORANA | Director | Remuneration | Rs. 2.85 lacs per month exclusive of all perquisite has been approved by audit committee | 17.18 | 0.00 | 2.42 | |||||||||||||||||
| 2 | R&B Denims Limited | RAJKUMAR MANGILAL BORANA | Director | Any other transaction | Lease rent | Rs. 2000 per month has been approved by audit committee | 0.12 | 0.00 | 0.00 | ||||||||||||||||
| 3 | R&B Denims Limited | AMIT DALMIA | Director | Remuneration | Rs. 3.5 lacs per month exclusive of all perquisite has been approved by members at their EOGM | 21.14 | 0.00 | 3.00 | |||||||||||||||||
| 4 | R&B Denims Limited | AMIT DALMIA | Director | Any other transaction | Lease rent | Rs. 2000 per month has been approved by audit committee | 0.12 | 0.00 | 0.00 | ||||||||||||||||
| 5 | R&B Denims Limited | DEEPAK DALMIA | Director | Remuneration | Rs. 0.85 lacs per month exclusive of all perquisite has been approved by members at their EOGM | 5.18 | 0.00 | 0.75 | |||||||||||||||||
| 6 | R&B Denims Limited | DEEPAK DALMIA | Director | Any other transaction | Lease rent | Rs. 2000 per month has been approved by audit committee | 0.12 | 0.00 | 0.00 | ||||||||||||||||
| 7 | R&B Denims Limited | ANKUR MANGILAL BORANA | Director | Remuneration | Rs. 1.5 lacs per month exclusive of all perquisite has been approved by members at their EOGM | 9.14 | 0.00 | 1.20 | |||||||||||||||||
| 8 | R&B Denims Limited | ANKUR MANGILAL BORANA | Director | Any other transaction | Lease rent | Rs. 2000 per month has been approved by audit committee | 0.12 | 0.00 | 0.00 | ||||||||||||||||
| 9 | R&B Denims Limited | NIRMIT DALMIA | Director | Remuneration | Rs. 4 lacs per month has been approved by audit committee | 24.37 | 0.00 | 3.14 | |||||||||||||||||
| 10 | R&B Denims Limited | RB INDUSTRIES | Subsidiary | Any other transaction | Lease rent of machinery | Rs. 6 lacs per month has been approved by audit committee | 36.00 | 0.00 | 0.00 | ||||||||||||||||
| 11 | R&B Denims Limited | RB INDUSTRIES | Subsidiary | Purchase of goods or services | Sale, Purchase or supply of goods and materials upto value of Rs. 1000 crores or a period of 5 years has been approved by the members | 415.48 | (377.77) | (51.43) | |||||||||||||||||
| 12 | R&B Denims Limited | RB INDUSTRIES | Subsidiary | Interest received | Interest at the rate of 9% p.a has been approved by audit committee | 117.04 | 2,823.50 | 2,963.59 | |||||||||||||||||
| 13 | R&B Denims Limited | RICON INDUSTRIES | Subsidiary | Purchase of goods or services | Sale, Purchase or supply of goods and materials upto value of Rs. 500 crores or a period of 5 years has been approved by the members | 5,496.66 | (602.17) | 669.87 | |||||||||||||||||
| 14 | R&B Denims Limited | RICON INDUSTRIES | Subsidiary | Interest received | Interest at the rate of 9% p.a has been approved by audit committee | 221.97 | 5,088.66 | 5,379.37 | |||||||||||||||||
| 15 | R&B Denims Limited | RICON TEXTILE LIMITED | Subsidiary | Loan | Loan of amount not exceeding Rs. 35 crores at an interest rate of 9% p.a. has been approved by the members | 188.72 | 178.96 | 367.68 | Loan | 9.00 | Repayable on demand | Unsecured | Business purpose | Textual Information(1) | |||||||||||
| 16 | R&B Denims Limited | AMIT ENTERPRISES | Proprietorship firm of director's HUF | Sale of goods or services | 40.00 | Approved by audit committee | 0.91 | 0.23 | 0.00 | ||||||||||||||||
| 17 | R&B Denims Limited | DEEPAK ENTERPRISE | Proprietorship firm of director's HUF | Sale of goods or services | 40.00 | Approved by audit committee | 0.63 | 0.24 | 0.00 | ||||||||||||||||
| 18 | R&B Denims Limited | BORANA WEAVES LTD | Common Director | Loan | Loan of amount not exceeding Rs. 5 crores at an interest rate of 9% p.a. has been approved by the audit committee | 6.11 | (306.11) | 3.00 | Textual Information(2) | ||||||||||||||||
| 19 | RB Industries | Ricon Industries | Subsidiary of same holding company | Purchase of goods or services | Rs. 1500 lacs approved by the audit committee of holding company | 68.24 | 0.00 | 0.00 | |||||||||||||||||
| 20 | RB Industries | Borana Weaves Limited | Director is partner | Purchase of goods or services | NA | 523.14 | (31.29) | 27.76 | |||||||||||||||||
| 21 | RB Industries | Borana Weaves Limited | Director is partner | Any other transaction | Rent received | NA | 1.50 | 0.00 | 1.08 | ||||||||||||||||
| 22 | RB Industries | Bhagwati Syntex Private Limited | Director is partner | Any other transaction | Rent received | NA | 2.40 | 0.00 | 0.00 | ||||||||||||||||
| 23 | RB Industries | Kanishka Fashion | Proprietorship firm of partner | Loan | NA | 118.23 | 118.23 | 0.00 | Loan | 9.00 | Repayable on demand | Unsecured | Business purpose | Textual Information(3) | |||||||||||
| 24 | RB Industries | Shree Roadways Private Limited | Partner's Relative is director and member | Loan | NA | 81.52 | 81.52 | 0.00 | Loan | 9.00 | Repayable on demand | Unsecured | Business purpose | Textual Information(4) | |||||||||||
| 25 | RB Industries | Sunaina Dalmia | Relative of Partner | Loan | NA | 1.82 | (3.00) | 0.00 | Textual Information(5) | ||||||||||||||||
| 26 | RB Industries | Deepa Dalmia | Relative of Partner | Loan | NA | 5.00 | (5.00) | 4.82 | Textual Information(6) | ||||||||||||||||
| 27 | Ricon Industries | Deepak Dalmia | Partner | Remuneration | NA | 18.00 | 0.00 | 0.00 | |||||||||||||||||
| 28 | Ricon Industries | Deepak Dalmia | Partner | Interest paid | NA | 6.20 | 0.00 | 20.86 | |||||||||||||||||
| 29 | Ricon Industries | Ankur Mangilal Borana | Partner | Remuneration | NA | 18.00 | 0.00 | 0.00 | |||||||||||||||||
| 30 | Ricon Industries | Kapil Hemantkumar Hojiwala | Partner | Remuneration | NA | 18.00 | 0.00 | 0.00 | |||||||||||||||||
| 31 | Ricon Industries | Kapil Hemantkumar Hojiwala | Partner | Any other transaction | Rent paid | NA | 96.00 | 0.00 | 0.00 | ||||||||||||||||
| 32 | Ricon Industries | Borana Industries LLP | Common Partner | Any other transaction | Rent received | NA | 1.04 | 0.00 | 0.00 | ||||||||||||||||
| 33 | Ricon Industries | Bhagwati Syntex Private Limited | Director is partner | Sale of goods or services | Sale, Purchase or supply of goods and materials upto value of Rs. 100 crores has been approved by the members of holding company | 109.20 | (68.98) | 4.99 | |||||||||||||||||
| 34 | Ricon Industries | Bhagwati Syntex Private Limited | Director is partner | Purchase of goods or services | Sale, Purchase or supply of goods and materials upto value of Rs. 100 crores has been approved by the members of holding company | 593.34 | 54.01 | 0.00 | |||||||||||||||||
| 35 | Ricon Industries | Deepak Dalmia HUF | Partner's HUF | Interest paid | NA | 0.52 | (12.13) | 12.59 | |||||||||||||||||
| 36 | Ricon Industries | Hojiwala Fabrics Private Limited | Partner | Interest paid | NA | 63.51 | 0.00 | 3,020.66 | |||||||||||||||||
| 37 | Ricon Industries | Amit Dalmia HUF | Partner's HUF | Loan | NA | 0.73 | (19.87) | 20.60 | Textual Information(7) | ||||||||||||||||
| 38 | Ricon Industries | Deepa Dalmia | Relative of Partner | Loan | NA | 2.82 | (2.82) | 0.00 | Textual Information(8) | ||||||||||||||||
| 39 | Ricon Industries | Arham Weaves Private Limited | Partner's Relative is member | Loan | NA | 167.20 | (152.79) | 320.00 | Textual Information(9) | ||||||||||||||||
| 40 | Ricon Industries | R & B Denims Limited | Holding Company | Purchase of goods or services | Sale, Purchase or supply of goods and materials upto value of Rs. 500 crores or a period of 5 years has been approved by the members | 71.60 | 0.00 | 8.66 | |||||||||||||||||
| 41 | Ricon Textile Limited | Borana Weaves Limited | Common Director | Purchase of goods or services | Sale, Purchase or supply of goods and materials upto value of Rs. 100 crores has been approved by the members of the holding company | 454.90 | 0.00 | 10.76 | |||||||||||||||||
| 42 | Ricon Textile Limited | Borana Weaves Limited | Common Director | Sale of goods or services | Sale, Purchase or supply of goods and materials upto value of Rs. 100 crores has been approved by the members of the holding company | 12.22 | 0.00 | 0.00 | |||||||||||||||||
| 43 | Ricon Textile Limited | Ankur Mangilal Borana | Director | Loan | Rs. 500 lacs approved by the audit committee of holding company | (175.00) | 0.00 | 0.00 | Textual Information(10) | ||||||||||||||||
| 44 | Ricon Textile Limited | Hojiwala Fabrics Private Limited | Common Director | Purchase of goods or services | Sale, Purchase or supply of goods and materials upto value of Rs. 70 crores has been approved by the members of the holding company | 99.07 | 0.00 | 0.00 | |||||||||||||||||
| 45 | Ricon Textile Limited | Pragnaben Hemantkumar Hojiwala | Relative of Director | Any other transaction | Rent | NA | 42.48 | 0.00 | 0.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 8,962.69 | ||||||||||||||||||||||||
| Textual Information(1) | Interest has been capitalised to the loan account |
| Textual Information(2) | Interest has been capitalised to the loan account |
| Textual Information(3) | Interest has been capitalised to the loan amount |
| Textual Information(4) | Interest has been capitalised to the loan amount |
| Textual Information(5) | Interest has been capitalised to the loan amount |
| Textual Information(6) | Interest has been capitalised to the loan amount |
| Textual Information(7) | Interest has been capitalised to the loan amount |
| Textual Information(8) | Interest has been capitalised to the loan amount |
| Textual Information(9) | Interest has been capitalised to the loan amount |
| Textual Information(10) | Interest has been capitalised to the loan amount |