Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol RPPL
MSEI Symbol NOTLISTED
ISIN INE760WO1023
Name of company RAJSHREE POLYPACK 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 03-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-10-2026
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 Audited
Segment Reporting Single segment
Description of single segment Plastic Packging Product
Start date and time of board meeting 03-11-2026   13:00:00
End date and time of board meeting 03-11-2026   13:30:00
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 Declaration of unmodified opinion



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 Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 10,289.54 20,580.60
Other income 54.34 264.03
Total income 10,343.88 20,844.63
2 Expenses
(a) Cost of materials consumed 7,062.47 13,293.99
(b) Purchases of stock-in-trade 3.61 6.46
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (317.64) (201.44)
(d) Employee benefit expense 924.85 1,804.66
(e) Finance costs 237.13 480.79
(f) Depreciation, depletion and amortisation expense 465.09 933.77
(f) Other Expenses
1 Other Expenses 1,310.95 2,929.77
Total other expenses 1,310.95 2,929.77
Total expenses 9,686.46 19,248.00
3 Total profit before exceptional items and tax 657.42 1,596.63
4 Exceptional items 0.00 0.00
5 Total profit before tax 657.42 1,596.63
6 Tax expense
7 Current tax 134.12 367.52
8 Deferred tax 20.30 0.43
9 Total tax expenses 154.42 367.95
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 503.00 1,228.68
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 503.00 1,228.68
17 Other comprehensive income net of taxes (0.88) (1.77)
18 Total Comprehensive Income for the period 502.12 1,226.91
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 3,712.20 3,712.20
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 0.68 1.65
Diluted earnings (loss) per share from continuing operations 0.68 1.65
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 0.68 1.65
Diluted earnings (loss) per share from continuing and discontinued operations 0.68 1.65
24 Debt equity ratio 0.5500 0.5500
25 Debt service coverage ratio 2.7500 2.9100
26 Interest service coverage ratio 3.7700 4.3200
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above consolidated financial results which are published in accordance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations & Disclosure Requirements) Regulations, 2015 (Listing Regulations) have been reviewed and recommended by Audit Committee and has been approved by the Board of Directors at its Meeting held on Tuesday, November 03, 2026. 2. These financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules,2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognized accounting practices and policie 3. The Company has only one reportable segment i.e. Plastic Packaging Product as per the requirements of Ind AS 108 Operating Segments. 4. The Company's share of loss in the Jointly Controlled Entity amounted to Rs. 69.72 lakhs for the quarter ended September 30, 2026 & Rs. 156.67 lakhs for the Half year ended September 30, 2026. As the Company’s accumulated share of losses exceeded its interest in the Jointly Controlled Entity during the third quarter of F.Y. 2024–25, it has recognised its share of losses only to the extent of its interest in the entity. Accordingly, no further share of losses has been recognised from the point at which carrying amount of the Investment was reduced to Nil , the same is in compliance with Ind AS 28 – Investments in Associates and Joint Ventures. 5. i. On July 23, 2026, floods at Olive Ecopak Private Limited's (Jointly Controlled Entity) factory located at Umbergaon, Gujarat, resulted in damage to inventories, the compound-cum-retaining wall and certain utility equipment. ii. The aggregate loss arising from the floods amounted to Rs.309.99 lakhs, comprising Rs.209.78 lakhs towards inventory damage and Rs.100.21 lakhs towards structural damage. The same has been recognised as an exceptional item in the financial results of Jointly Controlled Entity for the quarter and half year ended September 30, 2026. iii. The loss on inventories has been recognised net of salvage value of Rs.69.50 lakhs, realised through the auction of damaged stock conducted on October 15, 2026. The loss on structural damage represents the carrying amount of the damaged portion of the wall, which has been derecognised in accordance with Ind AS 16. iv. The Jointly Controlled Entity has lodged an insurance claim in respect of the aforesaid losses, which is currently under assessment by the insurer. In accordance with Ind AS 37, no insurance recovery has been recognised in the financial results, as the realisation of the claim is not yet virtually certain. v. The above amounts are exclusive of GST. 6. Comparative figures have been regrouped/reclassified to conform to the current period's/year's presentation.



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 Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 12,043.04
Capital work-in-progress 35.82
Investment property 0.00
Goodwill 0.00
Other intangible assets 26.10
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 4,631.92
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 240.87
Total of other non-current financial assets 240.87
Total non-current financial assets 4,872.79
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 2,071.69
Total of other non-current assets 2,071.69
Total non-current assets 19,049.44
2 Current assets
Inventories 9,112.40
Current financial asset
Current investments 0.00
Trade receivables, current 6,632.18
Cash and cash equivalents 203.24
Bank balance other than cash and cash equivalents 326.43
Loans, current 471.92
Other current financial assets
Total of other current financial assets 13.67
Total current financial assets 7,647.44
Current tax assets (net) 0.00
Other current assets
1 Other current assets 579.61
Total of other current assets 579.61
Total current assets 17,339.45
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 36,388.89
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,712.20
Other equity 15,568.92
Total equity attributable to owners of parent 19,281.12
Non controlling interest 0.00
Total equity 19,281.12
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,280.63
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 Other non-current financial liabilities 1,224.67
Total of other non-current financial liabilities 1,224.67
Total non-current financial liabilities 3,505.30
Provisions, non-current 0.00
Deferred tax liabilities (net) 653.40
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 4,158.70
Current liabilities
Current financial liabilities
Borrowings, current 8,375.61
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,359.57
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,009.41
Total Trade payable 3,368.98
Other current financial liabilities
1 Other current financial liabilities 595.79
Total of other current financial liabilities 595.79
Total current financial liabilities 12,340.38
Other current liabilities 235.01
1 Other current liabilities 235.01
Total of other current liabilities 235.01
Provisions, current 131.94
Current tax liabilities (Net) 241.74
Deferred government grants, Current 0.00
Total current liabilities 12,949.07
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 17,107.77
Total equity and liabilites 36,388.89
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 Audited
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 Audited
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 1.18 2.37
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 (0.30) (0.60)
5 Total Other comprehensive income (0.88) (1.77)



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 Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,596.63
Adjustments for reconcile profit (loss)
Adjustments for finance costs 480.79
Adjustments for decrease (increase) in inventories (515.07)
Adjustments for decrease (increase) in trade receivables, current (1,199.99)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 761.13
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 933.77
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 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 34.71
Adjustments for dividend income 0.00
Adjustments for interest income 210.90
Adjustments for share-based payments 0.27
Adjustments for fair value losses (gains) (1.65)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (0.09)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 87.29
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 370.26
Net cash flows from (used in) operations 1,966.89
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 195.21
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,771.68
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 108.10
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 2.94
Purchase of property, plant and equipment 979.10
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 202.53
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 9.19
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 117.65
Net cash flows from (used in) investing activities (1,159.95)
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 514.38
Repayments of borrowings 579.19
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 425.55
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (490.36)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 121.37
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 22.06
Net increase (decrease) in cash and cash equivalents 143.43
Cash and cash equivalents cash flow statement at beginning of period 59.81
Cash and cash equivalents cash flow statement at end of period 203.24





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 JASS & Co. LLP (Formely Known as Singrodia & Co. LLP) Yes 31-10-2028