Integrated Filing — IndAS



General information about company

Scrip Code 502448
NSE Symbol ROLLT
MSEI Symbol NOTLISTED
ISIN INE927A01040
Name of company ROLLATAINERS 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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 Standalone
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 RENTAL
Start date and time of board meeting 13-08-2026   16:00:00
End date and time of board meeting 13-08-2026   17:15:00
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
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
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 Standalone Standalone
1 Income
Revenue from operations 0.00 0.00
Other income 0.00 0.00
Total income 0.00 0.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 3.20 3.20
(e) Finance costs 0.59 0.59
(f) Depreciation, depletion and amortisation expense 0.00 0.00
(f) Other Expenses
1 Other Expenses 11.69 11.69
Total other expenses 11.69 11.69
Total expenses 15.48 15.48
3 Total profit before exceptional items and tax (15.48) (15.48)
4 Exceptional items 0.00 0.00
5 Total profit before tax (15.48) (15.48)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (15.48) (15.48)
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 (15.48) (15.48)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (15.48) (15.48)
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 2,501.30 2,501.30
Face value of equity share capital 1 1
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 -0.01 -0.01
Diluted earnings (loss) per share from continuing operations -0.01 -0.01
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 -0.01 -0.01
Diluted earnings (loss) per share from continuing and discontinued operations -0.01 -0.01
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 unaudited financial results have been reviewed and recommended by the Audit Committee on 13-Aug-2026 and subsequently have been approved by the Board of Directors of the company at their meeting held on 13-Aug-2026. 2.The Financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Scction 133 of Companies Act, 2013 read with relevant rules thereunder and in terms of regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 3.A Provisional Attachment Order No. 09/2024, issued via email dated 13-Sep-2024 by the Deputy Director posted at the Gurugram Zonal Office, Directorate of Enforcement, New Delhi, has been passed against the Company. This order vide reference number F.No.ECIR/GNZO/14/2024, dated 05-Sep-2024 pertains to the attachment of shares held by the promoter of Company and freezing of one bank account of the Company . The said order was confirmed by Adjudicating Authority as required under law. However, the Company has filled an appeal before the Appellate Authority which is pending for further proceedings. The said order under challenge before Appellate Authority is now sub-judice. The proceedings as above are going on and does not affect the business operations or the ongoing activities of the Company. Therefore, no adjustments have been made to the financial results on account of this matter. 4.During the previous financial year, the Company completed the sale of its entire investment in its erstwhile subsidiary, RT Packaging Limited, with effect from 13 November 2025, pursuant to the requisite approvals. Consequently, RT Packaging Limited ceased to be a subsidiary of the Company. In the financial statements for the year ended 31 March 2026, the assets and liabilities of RT Packaging Limited were classified as a disposal group held for sale and its results up to the date of disposal were presented as discontinued operations in accordance with Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations. Further, Rollatainers-Toyo Machine Private Limited ceased to be a joint venture with effect from 30 December 2025. The Company did not have any subsidiary, associate or joint venture during the quarter ended 30 June 2026. Therefore, in accordance with Ind AS 110 Consolidated Financial Statements and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company is not required to prepare consolidated financial results. Consequently, only the standalone financial results are presented for the quarter ended 30 June 2026. 5.The Company's accumulated losses as on 30th June 2026 stands at Rs.12,450.55 lakhs. However, these financial results have been prepared on the going concern basis as the management is confident on the Company’s ability to continue as a going concern for a foreseeable future. 6.Subsequent to the reporting date and before the approval of these financial results, the Board of Directors approved the issuance of up to 35,87,44,394 convertible warrants on a preferential basis at an issue price of Rs.2.23 per warrant (including premium), aggregating up to Rs.80 crore, to certain promoter and promoter group entities and identified non-promoter persons/entities, subject to the approval of the shareholders and other applicable statutory/regulatory approvals. 7.The Company's business activities which are primarily leasing and related activities falls within a single reportable segment as the management of the Company views the entire business activities as single segment. Accordingly, there are no additional disclosures to be furnished in accordance with the requirement of Ind AS 108 — Operating Segments with respect to single reportable segment. Also, therefore there are no reportable geographical segment. 8.On 21 November 2025, the Government of India notified four new Labour Codes, namely the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, consolidating 29 existing labour laws. Based on the assessment carried out by the Company using the information presently available and guidance issued by the Institute of Chartered Accountants of India, the impact of the aforesaid changes is not material to the Company. The Company continues to monitor the finalisation of the Central and State Rules and any further clarifications issued by the Government in relation to the Labour Codes and will consider the appropriate accounting treatment, if required, upon such notification or clarification. 9.Previous period's figures have been re-grouped/re-classified to render them comparable with the figures of the current period.



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 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



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 Standalone Standalone
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
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
5 Total Other comprehensive income