Integrated Filing — IndAS



General information about company

Scrip Code 517035
NSE Symbol RIR
MSEI Symbol NOTLISTED
ISIN INE302D01024
Name of company RIR POWER ELECTRONICS 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 26-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-10-2026
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 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 Unaudited
Segment Reporting Single segment
Description of single segment Power Electronics
Start date and time of board meeting 26-10-2026   16:30:00
End date and time of board meeting 26-10-2026   18:30:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 24-05-2024
Indicate Company website link for updated RPT policy of the Company https://www.rirpowersemi.com/pdf/policies/RIR%20Policy%20on%20Materiality%20and%20Dealing%20with%20Related%20Party%20Transactions.pdf
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 01-07-2026 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 Standalone Standalone
1 Income
Revenue from operations 3,398.07 6,114.44
Other income 161.34 238.62
Total income 3,559.41 6,353.06
2 Expenses
(a) Cost of materials consumed 1,967.88 3,446.34
(b) Purchases of stock-in-trade 154.05 240.32
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 26.15 160.84
(d) Employee benefit expense 504.97 940.44
(e) Finance costs 31.21 57.57
(f) Depreciation, depletion and amortisation expense 38.95 72.90
(f) Other Expenses
1 Other Expenses 282.27 465.44
Total other expenses 282.27 465.44
Total expenses 3,005.48 5,383.85
3 Total profit before exceptional items and tax 553.93 969.21
4 Exceptional items 0.00 0.00
5 Total profit before tax 553.93 969.21
6 Tax expense
7 Current tax 122.91 218.10
8 Deferred tax (13.74) (7.47)
9 Total tax expenses 109.17 210.63
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 444.76 758.58
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 444.76 758.58
17 Other comprehensive income net of taxes (8.87) (58.08)
18 Total Comprehensive Income for the period 435.89 700.50
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 1,591.45 1,591.45
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 0.56 0.95
Diluted earnings (loss) per share from continuing operations 0.56 0.95
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 0.56 0.95
Diluted earnings (loss) per share from continuing and discontinued operations 0.56 0.95
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,040.83
Capital work-in-progress 7,974.64
Investment property 0.00
Goodwill 0.00
Other intangible assets 267.56
Intangible assets under development 5,563.97
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Assets 450.69
Total of other non-current financial assets 450.69
Total non-current financial assets 450.69
Deferred tax assets (net) 0.14
Other non-current assets
1 Not applicable 0.00
Total of other non-current assets 0.00
Total non-current assets 15,297.83
2 Current assets
Inventories 2,083.36
Current financial asset
Current investments 0.00
Trade receivables, current 2,669.18
Cash and cash equivalents 260.01
Bank balance other than cash and cash equivalents 968.98
Loans, current 0.00
Other current financial assets
Total of other current financial assets 0.00
Total current financial assets 3,898.17
Current tax assets (net) 0.00
Other current assets
1 Other current assets 2,170.59
Total of other current assets 2,170.59
Total current assets 8,152.12
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 23,449.95
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,591.45
Other equity 13,341.20
Total equity attributable to owners of parent 14,932.65
Non controlling interest
Total equity 14,932.65
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 254.05
2 Other Financial Liabilities 1.25
Total of other non-current financial liabilities 255.30
Total non-current financial liabilities 255.30
Provisions, non-current 171.15
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 5,707.30
Other non-current liabilities
1 Not applicable 0.00
Total of other non-current liabilities 0.00
Total non-current liabilities 6,133.75
Current liabilities
Current financial liabilities
Borrowings, current 721.59
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 940.25
Total Trade payable 940.25
Other current financial liabilities
1 Lease Liabilities 39.72
2 Other financial liabilities 222.28
Total of other current financial liabilities 262.00
Total current financial liabilities 1,923.84
Other current liabilities 200.56
1 Other current liabilities 200.56
Total of other current liabilities 200.56
Provisions, current 87.66
Current tax liabilities (Net) 171.49
Deferred government grants, Current 0.00
Total current liabilities 2,383.55
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 8,517.30
Total equity and liabilites 23,449.95
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 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 01-07-2026 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 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 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 8.87 58.08
5 Total Other comprehensive income (8.87) (58.08)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 969.21
Adjustments for reconcile profit (loss)
Adjustments for finance costs 57.57
Adjustments for decrease (increase) in inventories 492.18
Adjustments for decrease (increase) in trade receivables, current (541.55)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 1,101.58
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 11.39
Adjustments for other financial assets, current 952.39
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 157.17
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (176.15)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 72.90
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 106.62
Adjustments for other financial liabilities, current 45.67
Adjustments for other financial liabilities, non-current 5.22
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 46.49
Adjustments for share-based payments 175.03
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
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) 2,413.53
Net cash flows from (used in) operations 3,382.74
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 157.87
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 3,224.87
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 3,554.47
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
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 0.00
Interest received 46.49
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (3,507.98)
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 386.94
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 57.57
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 923.77
Net cash flows from (used in) financing activities 479.26
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 196.15
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 196.15
Cash and cash equivalents cash flow statement at beginning of period 63.86
Cash and cash equivalents cash flow statement at end of period 260.01





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 RIR POWER ELECTRONICS LIMITED BHAVNA HARSHAD MEHTA PROMOTER AND DIRECTOR Sale of goods or services 4.50 APPROVED 4.50 0.00 0.00 Textual Information(1)
2 RIR POWER ELECTRONICS LIMITED BHAVNA HARSHAD MEHTA PROMOTER AND DIRECTOR Remuneration 0.20 APPROVED 0.20 0.00 0.00 Textual Information(2)
3 RIR POWER ELECTRONICS LIMITED BHAVNA HARSHAD MEHTA PROMOTER AND DIRECTOR Any other transaction SECURITY DEPOSIT 5.00 APPROVED 0.00 5.00 5.00 Textual Information(3)
4 RIR POWER ELECTRONICS LIMITED BHAVNA HARSHAD MEHTA PROMOTER AND DIRECTOR Any other transaction Dues Payable 0.79 APPROVED 0.79 0.74 0.79 Textual Information(4)
5 RIR POWER ELECTRONICS LIMITED RAJIV KISAN CHOKSEY DIRECTOR Remuneration 0.20 APPROVED 0.20 0.00 0.00 Textual Information(5)
6 RIR POWER ELECTRONICS LIMITED MADHAV DEVIDAS MANJREKAR INDEPENDENT DIRECTOR Remuneration 0.20 APPROVED 0.20 0.00 0.00 Textual Information(6)
7 RIR POWER ELECTRONICS LIMITED RAMESHKUMAR NARASINGHBHAN MANAGING DIRECTOR AND CEO Remuneration 0.20 APPROVED 0.20 0.00 0.00 Textual Information(7)
8 RIR POWER ELECTRONICS LIMITED RAMESHKUMAR NARASINGHBHAN MANAGING DIRECTOR AND CEO Remuneration 119.92 APPROVED 119.92 0.00 0.00 Textual Information(8)
9 RIR POWER ELECTRONICS LIMITED RAMESHKUMAR NARASINGHBHAN MANAGING DIRECTOR AND CEO Any other transaction REIMBURSEMENT OF EXPENSES 2.14 APPROVED 2.14 0.00 0.00 Textual Information(9)
10 RIR POWER ELECTRONICS LIMITED RAMESHKUMAR NARASINGHBHAN MANAGING DIRECTOR AND CEO Any other transaction Dues Payable 9.39 APPROVED 9.39 0.00 0.00 Textual Information(10)
11 RIR POWER ELECTRONICS LIMITED RAMESH GOPAL TRASI Chief Financial Officer (upto 02-06-2026) and Chief Technology Officer Remuneration 30.00 APPROVED 30.00 0.00 0.00 Textual Information(11)
12 RIR POWER ELECTRONICS LIMITED RAMESH GOPAL TRASI Chief Financial Officer (upto 02-06-2026) and Chief Technology Officer Any other transaction REIMBURSEMENT OF EXPENSES 0.43 APPROVED 0.43 0.00 0.00 Textual Information(12)
13 RIR POWER ELECTRONICS LIMITED ANKIT BHARAT SHAH Chief Financial Officer Remuneration 6.84 APPROVED 6.84 0.00 0.00 Textual Information(13)
14 RIR POWER ELECTRONICS LIMITED ANKIT BHARAT SHAH Chief Financial Officer Any other transaction Dues Payable 4.02 APPROVED 4.02 0.00 0.00 Textual Information(14)
15 RIR POWER ELECTRONICS LIMITED RAMESH GOPAL TRASI Chief Financial Officer (upto 02-06-2026) and Chief Technology Officer Any other transaction Dues Payable 3.24 APPROVED 3.24 0.00 0.00 Textual Information(15)
16 RIR POWER ELECTRONICS LIMITED BHAVIN RAMBHIA Company Secretary Remuneration 17.37 APPROVED 17.37 0.00 0.00 Textual Information(16)
17 RIR POWER ELECTRONICS LIMITED BHAVIN RAMBHIA Company Secretary Any other transaction REIMBURSEMENT OF EXPENSES 0.03 APPROVED 0.03 0.00 0.00 Textual Information(17)
18 RIR POWER ELECTRONICS LIMITED BHAVIN RAMBHIA Company Secretary Any other transaction Dues Payable 2.36 APPROVED 2.36 0.00 0.00 Textual Information(18)
19 RIR POWER ELECTRONICS LIMITED KUSH GUPTA INDEPENDENT DIRECTOR Remuneration 0.20 APPROVED 0.20 0.00 0.00 Textual Information(19)
20 RIR POWER ELECTRONICS LIMITED HARSHAD MEHTA CHAIRMAN AND DIRECTOR Remuneration 0.20 APPROVED 0.20 0.00 0.00 Textual Information(20)
21 RIR POWER ELECTRONICS LIMITED HARSHAD MEHTA CHAIRMAN AND DIRECTOR Any other transaction REIMBURSEMENT OF EXPENSES 9.33 APPROVED 9.33 0.00 0.00 Textual Information(21)
22 RIR POWER ELECTRONICS LIMITED HARSHAD MEHTA CHAIRMAN AND DIRECTOR Any other transaction Dues Payable 9.33 APPROVED 9.33 0.00 0.00 Textual Information(22)
23 RIR POWER ELECTRONICS LIMITED VIJAY ANANT CHAVAN INDEPENDENT DIRECTOR Remuneration 0.10 APPROVED 0.10 0.00 0.00 Textual Information(23)
24 RIR POWER ELECTRONICS LIMITED SONALI MEHTA DIRECTOR Any other transaction Dues Payable 0.14 APPROVED 0.14 0.00 0.00 Textual Information(24)
Total value of transaction during the reporting period 221.13



Text Block

Textual Information(1) Rent Expenses
Textual Information(2) Director Sitting Fees
Textual Information(3) Security Deposit
Textual Information(4) Dues Payable
Textual Information(5) Director Sitting Fees
Textual Information(6) Director Sitting Fees
Textual Information(7) Director Sitting Fees
Textual Information(8) Director Remuneration
Textual Information(9) REIMBURSEMENT OF EXPENSES
Textual Information(10) Dues Payable
Textual Information(11) Remuneration paid
Textual Information(12) REIMBURSEMENT OF EXPENSES
Textual Information(13) Remuneration paid
Textual Information(14) Dues Payable
Textual Information(15) Dues Payable
Textual Information(16) Remuneration paid
Textual Information(17) REIMBURSEMENT OF EXPENSES
Textual Information(18) Dues Payable
Textual Information(19) Director Sitting Fees
Textual Information(20) Director Sitting Fees
Textual Information(21) REIMBURSEMENT OF EXPENSES
Textual Information(22) Dues Payable
Textual Information(23) Director Sitting Fees
Textual Information(24) Dues Payable