Integrated Filing — IndAS

General information about company
Scrip Code	500355
NSE Symbol	RALLIS
MSEI Symbol	NOTLISTED
ISIN	INE613A01020
Name of company	Rallis India Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
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	Agri Inputs
Start date and time of board meeting	23-Apr-2025   17:00:00
End date and time of board meeting	23-Apr-2025   18:45:00
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
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	2025-01-17
Indicate Company website link for updated RPT policy of the Company	https://www.rallis.com/Upload/PDF/Related-Party-Transactions-Policy.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 n n

Financial Results Ind-AS
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	4300000000	26630000000
	Other income	110000000	320000000
	Total income	4410000000	26950000000
2	Expenses
(a)	Cost of materials consumed	2640000000	13020000000
(b)	Purchases of stock-in-trade	530000000	2310000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-580000000	480000000
(d)	Employee benefit expense	680000000	2750000000
(e)	Finance costs	20000000	120000000
(f)	Depreciation, depletion and amortisation expense	300000000	1200000000
(f)	Other Expenses
1	Other Expenses	1230000000	5210000000
	Total other expenses	1230000000	5210000000
	Total expenses	4820000000	25090000000
3	Total profit before exceptional items and tax	-410000000	1860000000
4	Exceptional items	10000000	10000000
5	Total profit before tax	-400000000	1870000000
6	Tax expense
7	Current tax	-140000000	560000000
8	Deferred tax	60000000	60000000
9	Total tax expenses	-80000000	620000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-320000000	1250000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-320000000	1250000000
17	Other comprehensive income net of taxes	-10000000	-20000000
18	Total Comprehensive Income for the period	-330000000	1230000000
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	190000000	190000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		18850000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-1.67	6.43
	Diluted earnings (loss) per share from continuing operations	-1.67	6.43
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	-1.67	6.43
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.67	6.43
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
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	6800000000
	Capital work-in-progress	250000000
	Investment property	10000000
	Goodwill	1960000000
	Other intangible assets	270000000
	Intangible assets under development	270000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	40000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	160000000
	Total non-current financial assets	200000000
	Deferred tax assets (net)	980000000
	Other non-current assets	350000000
	Total non-current assets	11090000000
2	Current assets
	Inventories	7510000000
	Current financial asset
	Current investments	4080000000
	Trade receivables, current	5410000000
	Cash and cash equivalents	280000000
	Bank balance other than cash and cash equivalents	30000000
	Loans, current	0
	Other current financial assets	140000000
	Total current financial assets	9940000000
	Current tax assets (net)	0
	Other current assets	1200000000
	Total current assets	18650000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	29740000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	190000000
	Other equity	18850000000
	Total equity attributable to owners of parent	19040000000
	Non controlling interest
	Total equity	19040000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	510000000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	510000000
	Provisions, non-current	440000000
	Deferred tax liabilities (net)	60000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	10000000
	Total non-current liabilities	1020000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	120000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	150000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5260000000
	Total Trade payable	5410000000
	Other current financial liabilities	1730000000
	Total current financial liabilities	7260000000
	Other current liabilities	2270000000
	Provisions, current	120000000
	Current tax liabilities (Net)	30000000
	Deferred government grants, Current
	Total current liabilities	9680000000
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	10700000000
	Total equity and liabilites	29740000000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Oct-2024	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
1	Amount of items that will not be reclassified to profit and loss	-10000000	-20000000
	Total Amount of items that will not be reclassified to profit and loss	-10000000	-20000000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	-10000000	-20000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1870000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			120000000
	Adjustments for decrease (increase) in inventories			570000000
	Adjustments for decrease (increase) in trade receivables, current			250000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-140000000
	Adjustments for decrease (increase) in other non-current assets			20000000
	Adjustments for other financial assets, non-current			10000000
	Adjustments for other financial assets, current			-60000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-540000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			420000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1200000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			60000000
	Adjustments for provisions, current			-20000000
	Adjustments for provisions, non-current			20000000
	Adjustments for other financial liabilities, current			-190000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			40000000
	Adjustments for dividend income			0
	Adjustments for interest income			-10000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-90000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-130000000
	Other adjustments for non-cash items			80000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1630000000
	Net cash flows from (used in) operations			3500000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			550000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2950000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			9170000000
	Other cash payments to acquire equity or debt instruments of other entities			10610000000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			30000000
	Purchase of property, plant and equipment			680000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			60000000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			10000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2140000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			130000000
	Repayments of borrowings			130000000
	Payments of lease liabilities			240000000
	Dividends paid			490000000
	Interest paid			70000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-800000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			10000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			10000000
	Cash and cash equivalents cash flow statement at beginning of period			270000000
	Cash and cash equivalents cash flow statement at end of period			280000000