Integrated Filing — IndAS

General information about company

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	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	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

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	13,764.99	46,592.14
	Other income	312.40	1,734.10
	Total income	14,077.39	48,326.24
2	Expenses
(a)	Cost of materials consumed	11,199.62	34,146.39
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	107.26	1,221.16
(d)	Employee benefit expense	699.59	2,762.57
(e)	Finance costs	169.40	728.01
(f)	Depreciation, depletion and amortisation expense	619.27	1,768.08
(f)	Other Expenses
1	Other Expenses	1,153.66	4,430.69
	Total other expenses	1,153.66	4,430.69
	Total expenses	13,948.80	45,056.90
3	Total profit before exceptional items and tax	128.59	3,269.34
4	Exceptional items	0.00	0.00
5	Total profit before tax	128.59	3,269.34
6	Tax expense
7	Current tax	33.94	745.43
8	Deferred tax	(17.12)	47.73
9	Total tax expenses	16.82	793.16
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	111.77	2,476.18
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	111.77	2,476.18
17	Other comprehensive income net of taxes	2.58	12.26
18	Total Comprehensive Income for the period	114.35	2,488.44
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0.00	0.00
	Total profit or loss, attributable to non-controlling interests	0.00	0.00
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0.00	0.00
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0.00	0.00
21	Details of equity share capital
	Paid-up equity share capital	1,799.47	1,799.47
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		18,212.73
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.13	2.77
	Diluted earnings (loss) per share from continuing operations	0.13	2.77
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	0.13	2.77
	Diluted earnings (loss) per share from continuing and discontinued operations	0.13	2.77
24	Debt equity ratio	0.2900	0.2900
25	Debt service coverage ratio	5.1500	5.4700
26	Interest service coverage ratio	1.7900	5.6200
27	Disclosure of notes on financial results		Textual Information(1)

Disclosure of notes on financial results

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 filig 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 consolidated 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 quarter ended March 31, 2026 are balancing figures between the audited figures of the full financial year and the limited reviewed year-to-date figures upto the third quarter of the 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 quarter 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 Group 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 Group 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 errorsidentified 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.

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 filig 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 consolidated 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 quarter ended March 31, 2026 are balancing figures between the audited figures of the full financial year and the limited reviewed year-to-date figures upto the third quarter of the 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 quarter 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 Group 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 Group 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 errorsidentified 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.

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	9,336.09
	Capital work-in-progress	396.27
	Investment property	179.00
	Goodwill	0.00
	Other intangible assets	0.32
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	984.21
	Trade receivables, non-current
	Loans, non-current	2,091.29
	Other non-current financial assets
1	Other non-current financial assets	502.85
	Total of other non-current financial assets	502.85
	Total non-current financial assets	3,578.35
	Deferred tax assets (net)	13.78
	Other non-current assets
1	Other non-current assets	446.43
	Total of other non-current assets	446.43
	Total non-current assets	13,950.24
2	Current assets
	Inventories	7,716.35
	Current financial asset
	Current investments	2,814.87
	Trade receivables, current	8,788.01
	Cash and cash equivalents	179.16
	Bank balance other than cash and cash equivalents	68.34
	Loans, current	4.09
	Other current financial assets
	Total of other current financial assets
	Total current financial assets	11,854.47
	Current tax assets (net)	140.34
	Other current assets
1	Other current assets	1,968.44
	Total of other current assets	1,968.44
	Total current assets	21,679.60
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	35,629.84
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1,799.47
	Other equity	18,212.46
	Total equity attributable to owners of parent	20,011.93
	Non controlling interest	5,200.17
	Total equity	25,212.10
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1,839.28
	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	1,839.28
	Provisions, non-current	57.37
	Deferred tax liabilities (net)	260.04
	Deferred government grants, Non-current
	Other non-current liabilities
	Total of other non-current liabilities
	Total non-current liabilities	2,156.69
	Current liabilities
	Current financial liabilities
	Borrowings, current	5,560.08
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	609.02
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1,637.20
	Total Trade payable	2,246.22
	Other current financial liabilities
1	Other current financial liabilities	15.97
	Total of other current financial liabilities	15.97
	Total current financial liabilities	7,822.27
	Other current liabilities	318.69
1	Other current liabilities	318.69
	Total of other current liabilities	318.69
	Provisions, current	110.41
	Current tax liabilities (Net)	9.68
	Deferred government grants, Current
	Total current liabilities	8,261.05
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	10,417.74
	Total equity and liabilites	35,629.84
	Disclosure of notes on assets and liabilities

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income

Amount in (Lakhs)

Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2026	01-04-2025
B	Date of end of reporting period	31-03-2026	31-03-2026
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit and loss	2.91	16.03
	Total Amount of items that will not be reclassified to profit and loss	2.91	16.03
2	Income tax relating to items that will not be reclassified to profit or loss	0.33	3.77
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	2.58	12.26

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		3,269.34
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs		707.95
	Adjustments for decrease (increase) in inventories		(908.90)
	Adjustments for decrease (increase) in trade receivables, current		(2,473.84)
	Adjustments for decrease (increase) in trade receivables, non-current		0.00
	Adjustments for decrease (increase) in other current assets		(189.83)
	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		826.87
	Adjustments for increase (decrease) in trade payables, non-current		0.00
	Adjustments for increase (decrease) in other current liabilities		(15.02)
	Adjustments for increase (decrease) in other non-current liabilities		0.00
	Adjustments for depreciation and amortisation expense		1,768.08
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss		0.00
	Adjustments for provisions, current		(24.97)
	Adjustments for provisions, non-current		26.53
	Adjustments for other financial liabilities, current		(2.70)
	Adjustments for other financial liabilities, non-current		0.00
	Adjustments for unrealised foreign exchange losses gains		0.00
	Adjustments for dividend income		10.82
	Adjustments for interest income		466.51
	Adjustments for share-based payments		0.00
	Adjustments for fair value losses (gains)		(466.06)
	Adjustments for undistributed profits of associates		0.00
	Other adjustments for which cash effects are investing or financing cash flow		(146.61)
	Other adjustments to reconcile profit (loss)		3.03
	Other adjustments for non-cash items		0.00
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships		0.00
	Total adjustments for reconcile profit (loss)		(1,372.80)
	Net cash flows from (used in) operations		1,896.54
	Dividends received		0.00
	Interest paid		0.00
	Interest received		0.00
	Income taxes paid (refund)		1,000.89
	Other inflows (outflows) of cash		0.00
	Net cash flows from (used in) operating activities		895.65
	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		19.69
	Purchase of property, plant and equipment		2,655.28
	Proceeds from sales of investment property		0.00
	Purchase of investment property		1,732.95
	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		10.82
	Interest received		466.51
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		2,616.67
	Net cash flows from (used in) investing activities	(1,274.54)
	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		2,233.40
	Payments of lease liabilities		11.80
	Dividends paid		0.00
	Interest paid		686.23
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		2,703.00
	Net cash flows from (used in) financing activities		(228.43)
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes		(607.32)
	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		(607.32)
	Cash and cash equivalents cash flow statement at beginning of period		1,166.18
	Cash and cash equivalents cash flow statement at end of period		558.86

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	M/s. R P R & Co.	Yes	31-12-2028