| Scrip Code | 500367 |
|---|---|
| NSE Symbol | RUBFILA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE642C01025 |
| Name of company | RUBFILA INTERNATIONAL LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 11-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-08-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 11-08-2026 15:00:00 |
| End date and time of board meeting | 11-08-2026 16:10:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| 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 | 13,348.98 | 13,348.98 | |
| Other income | 142.51 | 142.51 | |
| Total income | 13,491.49 | 13,491.49 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 10,075.33 | 10,075.33 |
| (b) | Purchases of stock-in-trade | 159.76 | 159.76 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (458.81) | (458.81) |
| (d) | Employee benefit expense | 1,104.75 | 1,104.75 |
| (e) | Finance costs | 2.50 | 2.50 |
| (f) | Depreciation, depletion and amortisation expense | 289.09 | 289.09 |
| (f) | Other Expenses | ||
| 1 | OTHER EXPENSES | 1,535.22 | 1,535.22 |
| Total other expenses | 1,535.22 | 1,535.22 | |
| Total expenses | 12,707.84 | 12,707.84 | |
| 3 | Total profit before exceptional items and tax | 783.65 | 783.65 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 783.65 | 783.65 |
| 6 | Tax expense | ||
| 7 | Current tax | 194.83 | 194.83 |
| 8 | Deferred tax | 8.53 | 8.53 |
| 9 | Total tax expenses | 203.36 | 203.36 |
| 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 | 580.29 | 580.29 |
| 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 | 580.29 | 580.29 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 580.29 | 580.29 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 580.29 | 580.29 | |
| 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 | 580.29 | 580.29 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,713.38 | 2,713.38 | |
| Face value of equity share capital | 5 | 5 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 1.07 | 1.07 | |
| Diluted earnings (loss) per share from continuing operations | 1.07 | 1.07 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 1.07 | 1.07 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.07 | 1.07 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1.The uanudited standalone and consolidated financial results have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under section 133 of the Companies Act,2013 read with relevant rules thereunder and in terms of the Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 as amended. 2.The Consolidated statement of profit and loss for the period ended 30th June 2026 includes the financial results of its wholly owned subsidiary M/s Premier Tissues India Limited. 3.The company’s reportable business segments are Latex Rubber Thread and Corrugated Carton Box and its subsidiary has one reportable business segment viz Paper Tissue. The Company publishes the standalone financial results along with the consolidated financial results 4.The number of Investor Complaints pending at the beginning of the quarter was nil, two complaints were received and resolved during the quarter and no complaints were pending at the end of the quarter. 5.The unaudited standalone and consolidated financial results for the period ended 30th June 2026 were reviewed by the audit committee and approved by the Board of Directors and taken on record at the meetings held on 11th August 2026 and the auditors have issued a modified Opinion on the same. 6. The figures for the quarters ended 31st March 2026 is the balancing figures between audited figures in respect of the full financial year up to 31st March 2026 and the unaudited published year to date figures up to 31st December 2025, being the date of the end of the third quarter of the respective financial years, which were subjected to limited review. 7. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 - replacing 29 existing labour laws, collectively referred to as the 'New Labour Codes'. The Group has assessed the incremental financial impact if any, due to these changes, taking into consideration the best information available read with the FAQs released by the Ministry of Labour & Employment and the Institute of Chartered Accountants of India. Considering the materiality and non-recurring nature of this impact, the Group has no incremental charges in the standalone and consolidated financial results for the quarter ended June 30, 2026, respectively. The Group continues to monitor developments on the rules to be notified by regulatory authorities, including clarifications/ additional guidance from authorities and will continue to assess the accounting implications basis such developments/ guidance if any For and On Behalf of Board of Directors RUBFILA INTERNATIONAL LIMITED PALAKKAD G KRISHNAKUMAR 11-08-2026 MANAGING DIRECTOR |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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) | |||||||
| 1 | Latex Rubber Thread | 10,844.78 | 10,844.78 | ||||
| 2 | Corrugated Carton Box | 0.0027882 | 0.0027882 | ||||
| 3 | Paper Tissue | 2,429.22 | 2,429.22 | ||||
| Total Segment Revenue | 13,552.82 | 13,552.82 | |||||
| Less: Inter segment revenue | 203.84 | 203.84 | |||||
| Revenue from operations | 13,348.98 | 13,348.98 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Latex Rubber Thread | 784.74 | 784.74 | ||||
| 2 | Corrugated Carton Box | 21.40 | 21.40 | ||||
| 3 | Paper Tissue | (19.99) | (19.99) | ||||
| Total Profit before tax | 786.15 | 786.15 | |||||
| i. Finance cost | 2.50 | 2.50 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 783.65 | 783.65 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Latex Rubber Thread | 33,453.25 | 33,453.25 | ||||
| 2 | Corrugated Carton Box | 1,137.53 | 1,137.53 | ||||
| 3 | Paper Tissue | 6,673.49 | 6,673.49 | ||||
| Total Segment Asset | 41,264.27 | 41,264.27 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 41,264.27 | 41,264.27 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Latex Rubber Thread | 4,715.58 | 4,715.58 | ||||
| 2 | Corrugated Carton Box | 140.13 | 140.13 | ||||
| 3 | Paper Tissue | 1,542.78 | 1,542.78 | ||||
| Total Segment Liabilities | 6,398.49 | 6,398.49 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 6,398.49 | 6,398.49 | |||||
| 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 | 01-04-2026 | 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 | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified opinion |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | Mohan & Mohan Associates | Yes | 30-06-2027 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 13,491.49 | 13,491.49 |
| 2 | Total Expenditure | 12,707.84 | 12,677.84 |
| 3 | Net Profit/(Loss) | 580.29 | 263.22 |
| 4 | Earnings Per Share | 1.07 | 0.49 |
| 5 | Total Assets | 38,091.32 | 38,091.32 |
| 6 | Total Liabilities | 6,463.53 | 5,431.60 |
| 7 | Net Worth | 31,627.79 | 32,659.72 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Since how long continuing | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| Textual Information(1) | The Holding Company carries a balance of Rs.1,379.00 lakhs described as "Provision for Contingencies" as at 30 June 2026 (31 March 2026: Rs.1,349.00 lakhs), accumulated by charges to the Statement of Profit and Loss over the preceding eleven years, including Rs.30.00 lakhs charged during the quarter, with no utilisation, reversal or reclassification in any year or during the quarter. Notwithstanding specific inquiries by auditors, no past event giving rise to a present obligation, and no claimant, counter-party, demand or proceeding, has been identified in respect of this balance, management’s explanation being that it is carried towards possible unascertained liabilities that may arise from the regulatory and legal environment in which the Company operates. Recognition of this provision is not in accordance with Ind AS 37 "Provisions, Contingent Liabilities and Contingent Assets", as no present obligation arising from a past event has been established and the amount does not represent a best estimate of the expenditure required to settle any identifiable obligation; nor does the accompanying Statement disclose the nature of the obligation, the expected timing of any outflow or the basis on which the amount has been determined, as required by Ind AS 37 read with Ind AS 34. Had the charge for the quarter not been recognised, profit before tax for the quarter ended 30 June 2026 would have been higher by Rs.30.00 lakhs; provisions as at that date are overstated, and other equity understated, by Rs.1,379.00 lakhs before consequential tax effects, if any, of which Rs.1,349.00 lakhs relates to periods up to 31 March 2026. Further the appropriateness of the accumulated provision balance of Rs.1379 lacs could not be established based on the explanations and information made available to us. |
|---|---|
| Textual Information(2) | The practice of creating a provision for contingencies started in 2014-15. Initially, we were providing Rs 15 lakhs every quarter ie Rs 60 lakhs per annum. Later on it was enhanced to Rs 30 lakhs per quarter ie Rs 120 lakhs per annum. This amount was arrived after considerable deliberation by the Board in view of perceived uncertainties in the business especially on the legal and regulatory environment. The Board is of the considered view that this provision is commensurate with the size of the company. As and when the Board feels that the aggregate amount of such provision is adequate the need for further provision will not be necessary. The company has been consistently specifying the nature of this provision by way of notes to accounts every year very explicitly so that the reader of the report is not misled. The Audit Committee of the company and the Board in their meeting held on 11-08-2026 has once again deliberated on this issue and considers it prudent to continue with the provision. |
| Textual Information(3) | . |
| Textual Information(4) | . |
| Textual Information(5) | . |
| Name of CEO / Managing director | G KRISHNA KUMAR |
|---|---|
| Name of CFO | N N PARAMESWARAN |
| Name of audit committee chairman | D G RAJAN |
| Name of statutory auditor | R SURESH MOHAN |
| Name of other signatory, if any, with designation | |
| Place | KANJIKODE |
| Date | 11-08-2026 |