Integrated Filing — IndAS



General information about company

Scrip Code 543213
NSE Symbol ROSSARI
MSEI Symbol NOTLISTED
ISIN INE02A801020
Name of company ROSSARI BIOTECH LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 18-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacturing of Specialty Chemicals for Textile, Home and Personal Care, Performance Chemicals and Animal Health and Nutrition industries
Start date and time of board meeting 18-07-2026   12:00:00
End date and time of board meeting 18-07-2026   14:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 69,720.00 69,720.00
Other income 318.70 318.70
Total income 70,038.70 70,038.70
2 Expenses
(a) Cost of materials consumed 51,467.80 51,467.80
(b) Purchases of stock-in-trade 1,466.30 1,466.30
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,851.60) (3,851.60)
(d) Employee benefit expense 4,404.40 4,404.40
(e) Finance costs 1,097.70 1,097.70
(f) Depreciation, depletion and amortisation expense 2,561.50 2,561.50
(f) Other Expenses
1 Other Expenses 8,171.10 8,171.10
Total other expenses 8,171.10 8,171.10
Total expenses 65,317.20 65,317.20
3 Total profit before exceptional items and tax 4,721.50 4,721.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,721.50 4,721.50
6 Tax expense
7 Current tax 1,612.20 1,612.20
8 Deferred tax (354.50) (354.50)
9 Total tax expenses 1,257.70 1,257.70
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 3,463.80 3,463.80
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 45.70 45.70
16 Total profit (loss) for period 3,509.50 3,509.50
17 Other comprehensive income net of taxes 35.10 35.10
18 Total Comprehensive Income for the period 3,544.60 3,544.60
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,509.50 3,509.50
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 3,544.60 3,544.60
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 1,107.80 1,107.80
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.34 6.34
Diluted earnings (loss) per share from continuing operations 6.33 6.33
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 6.34 6.34
Diluted earnings (loss) per share from continuing and discontinued operations 6.33 6.33
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) Notes:1.The financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 18th July, 2026.2.The consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down under Indian Accounting Standard (Ind AS) 34 on Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.3.The consolidated financial results include the financial results of four foreign subsidiaries - Rossari Global FZCO (formerly known as Rossari Global DMCC), Rossari Bangladesh Limited, Rossari International Company Limited and Rossari (Singapore) Pte Ltd (incorporated on 18th December 2025), two step-down foreign subsidiaries - Rossari Biotech Trading FZE and Unistar Thai Co. Ltd. (100% subsidiary of Rossari Global FZCO), four Indian subsidiaries - Unitop Chemicals Private Limited, Tristar Intermediates Private Limited, Buzil Rossari Private Limited and Rossari Consumer Products Private Limited, an associate company - Romakk Chemicals Private Limited and a joint venture company - Hextar Unitop SDN. BHD. (a joint venture company of Unitop Chemicals Private Limited).4.The Group deals in Specialty chemicals and considering that the nature of products and the predominant risk and returns of the products are similar, the Group considers it as one operating segment.5.The figures for the quarter ended 31st March, 2026 are the balancing figures between the audited figures in respect of the full financial year and the unaudited published figures upto nine months of the relevant financial year.6.During the quarter ended 30th June, 2026, the Parent Company has allotted 8,250 equity shares of Rs. 2 each pursuant to exercise of options under the approved Rossari Employee Stock Option Plan - 2019.7.Previous year / period figures have been regrouped to make them comparable with the current year / period figures, wherever applicable, which are not material. For ROSSARI BIOTECH LIMITED EDWARD MENEZES Executive Chairman DIN:00149205 Place : Mumbai Date:18th July, 2026



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 Remeasurements of the defined benefit plans 5.00 5.00
Total Amount of items that will not be reclassified to profit and loss 5.00
2 Income tax relating to items that will not be reclassified to profit or loss 1.30 1.30
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign operations 42.00 42.00
Total Amount of items that will be reclassified to profit and loss 42.00
4 Income tax relating to items that will be reclassified to profit or loss 10.60 10.60
5 Total Other comprehensive income 35.10 35.10