Integrated Filing — IndAS



General information about company

Scrip Code 522257
NSE Symbol RAJOOENG
MSEI Symbol NOTLISTED
ISIN INE535F01024
Name of company Rajoo Engineers 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 24-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Manufacturing of Plastic Extrusion Plant and Machinery
Start date and time of board meeting 24-10-2026   16:00:00
End date and time of board meeting 24-10-2026   17:10:00
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 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 10,191.45 22,498.18
Other income 359.43 696.14
Total income 10,550.88 23,194.32
2 Expenses
(a) Cost of materials consumed 8,849.81 15,333.77
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,747.56) (283.81)
(d) Employee benefit expense 897.07 1,743.13
(e) Finance costs 64.52 126.90
(f) Depreciation, depletion and amortisation expense 221.76 439.56
(f) Other Expenses
1 Other Expenses 1,198.85 2,539.92
Total other expenses 1,198.85 2,539.92
Total expenses 9,484.45 19,899.47
3 Total profit before exceptional items and tax 1,066.43 3,294.85
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,066.43 3,294.85
6 Tax expense
7 Current tax 257.40 789.43
8 Deferred tax 25.06 (3.83)
9 Total tax expenses 282.46 785.60
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 783.97 2,509.25
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 42.32 51.82
16 Total profit (loss) for period 826.29 2,561.07
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 826.29 2,561.07
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 875.208 2,428.298
Total profit or loss, attributable to non-controlling interests (48.918) 132.772
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 1,786.75 1,786.75
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 0.49 1.36
Diluted earnings (loss) per share from continuing operations 0.49 1.36
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 0.49 1.36
Diluted earnings (loss) per share from continuing and discontinued operations 0.49 1.36
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 consolidated financial results for the quarter and half-year ended September 30, 2026 have been reviewed by the Audit Committee and were thereafter approved by the Board of Directors of the Company held on October 24, 2026. The Statutory Auditors of the Company have carried out limited review of the unaudited consolidated financial results for the quarter and half-year ended on September 30, 2026. Their limited review report does not have any qualification/modification. 2) The unaudited consolidated financial results have been prepared in accordance with the applicable Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and Amended Rules, 2016. 3) Effective April 1, 2026, our Subsidiary Company has transitioned from previous Indian GAAP to Ind AS. Accordingly, the financial statements of the Subsidary Company have been aligned with the uniform accounting policies followed by the Group for consolidation purposes. Consequent to the subsidiary's transition to Ind AS on April 1, 2026, the Group has restated the comparative consolidated financial figures for the corresponding quarter ended March 31, 2026, and the previous financial year ended March 31, 2026. This restatement ensures comparability across all periods presented in these consolidated results. The impact of the subsidiary’s transition to Ind AS on the Group's consolidated financial performance is summarized below: Particulars Year Ended 31.03.2026 (Rs. in Lakh) Consolidated Total Comprehensive Income as previously reported 4,892.84 Adjustments due to Subsidiary's Ind AS Transition: (i) Remeasurement of defined benefit obligations (Gratuity under Ind AS 19) 97.44 (ii) Fair valuation and measurement of employee loans (3.29) (iii) Fair valuation of financial liabilities (0.04) (iv) Expected Credit Loss (ECL) provisioning on financial assets 3.67 (v) Deferred tax impact on transition adjustments (5.79) (vi) Provision for warranty obligations (39.06) Consolidated Comprehensive Income under Ind AS (Restated) 4,945.77 Other Comprehensive Income (OCI) of subsidiary (Net of Tax) - Total Comprehensive Income for the Group 4,945.77 4) The Company is in business of manufacturing of Plastic Extrusion plant and machinery and therefore the Company's business falls within a single business segment. Therefore Segment Reporting is not applicable to the Company as per the requirements of Indian Accounting Standard Ind AS 108. 5) The Board of Directors of the Company, at its meeting held on April 28, 2026, had recommended a Final Dividend of 15% i.e. Rs. 0.15 per equity share of face value of Rs.1 each for the financial year ended March 31, 2026, subject to approval of the shareholders at the Annual General Meeting (AGM). The shareholders of the Company approved the said Final Dividend at the AGM held on September 29, 2026. The dividend payout was completed on October 23, 2026. 6) The Corresponding figures of the previous year’s /periods’ have been regrouped/rearranged, whenever required. 7) Pursuant to Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the aforesaid Financial Results may be accessed on the company’s website at www.rajoo.com and may also be accessed at the website of the BSE Limited and National Stock Exchange of India Limited, Stock Exchanges where shares of the company are listed at www.bseindia.com & www.nseindia.com.



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 10,303.29
Capital work-in-progress 152.57
Investment property
Goodwill 11,930.46
Other intangible assets 135.44
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 1,396.86
Non-current financial assets
Non-current investments 3,639.06
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 468.04
Total of other non-current financial assets 468.04
Total non-current financial assets 4,107.10
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 73.04
Total of other non-current assets 73.04
Total non-current assets 28,098.76
2 Current assets
Inventories 29,191.81
Current financial asset
Current investments 0.00
Trade receivables, current 1,559.97
Cash and cash equivalents 735.16
Bank balance other than cash and cash equivalents 11,651.60
Loans, current 71.93
Other current financial assets
Total of other current financial assets 195.40
Total current financial assets 14,214.06
Current tax assets (net)
Other current assets
1 Other current assets 6,589.40
Total of other current assets 6,589.40
Total current assets 49,995.27
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 78,094.03
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,786.75
Other equity 34,850.78
Total equity attributable to owners of parent 36,637.53
Non controlling interest 1,572.56
Total equity 38,210.09
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,313.74
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
1 Lease Liabilities 12.16
2 Other non-current financial liabilities 97.12
Total of other non-current financial liabilities 109.28
Total non-current financial liabilities 1,423.02
Provisions, non-current 0.00
Deferred tax liabilities (net) 429.18
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,852.20
Current liabilities
Current financial liabilities
Borrowings, current 810.95
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,446.91
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,502.81
Total Trade payable 8,949.72
Other current financial liabilities
1 Other current financial liabilities 720.49
Total of other current financial liabilities 720.49
Total current financial liabilities 10,481.16
Other current liabilities 26,875.58
1 Other current liabilities 26,875.58
Total of other current liabilities 26,875.58
Provisions, current 412.05
Current tax liabilities (Net) 262.95
Deferred government grants, Current
Total current liabilities 38,031.74
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 39,883.94
Total equity and liabilites 78,094.03
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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
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



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 3,294.85
Adjustments for reconcile profit (loss)
Adjustments for finance costs 126.90
Adjustments for decrease (increase) in inventories (8,706.08)
Adjustments for decrease (increase) in trade receivables, current (510.52)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 397.39
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 (165.81)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 4,458.18
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 3,966.37
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 273.37
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (348.28)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 241.56
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (216.47)
Adjustments for dividend income 2.98
Adjustments for interest income 349.90
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (174.31)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (30.78)
Other adjustments to reconcile profit (loss) 407.56
Other adjustments for non-cash items (129.40)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (763.20)
Net cash flows from (used in) operations 2,531.65
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 645.47
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,886.18
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 0.00
Purchase of property, plant and equipment 70.43
Proceeds from sales of investment property 164.59
Purchase of investment property 2,975.78
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 208.82
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 91.18
Interest received 349.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 4.51
Net cash flows from (used in) investing activities (2,227.21)
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 879.76
Repayments of borrowings 1,170.79
Payments of lease liabilities 0.00
Dividends paid 268.01
Interest paid 126.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 64.29
Net cash flows from (used in) financing activities (621.65)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (962.68)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 8.40
Net increase (decrease) in cash and cash equivalents (954.28)
Cash and cash equivalents cash flow statement at beginning of period 1,689.44
Cash and cash equivalents cash flow statement at end of period 735.16