Integrated Filing — IndAS

General information about company
Scrip Code	543213
NSE Symbol	ROSSARI
MSEI Symbol	NOTLISTED
ISIN	INE02A801020
Name of company	ROSSARI BIOTECH 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	25-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
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	Manufacturing of Specialty Chemicals for Textile, Home and Personal Care, Performance Chemicals and Animal Health and Nutrition industries
Start date and time of board meeting	25-Apr-2025   16:30:00
End date and time of board meeting	25-Apr-2025   19:00:00
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	2025-04-25
Indicate Company website link for updated RPT policy of the Company	www.rossari.com/corporate-governance
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?	Yes

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-Jan-2025	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	4266530000	14316280000
	Other income	23960000	57420000
	Total income	4290490000	14373700000
2	Expenses
(a)	Cost of materials consumed	2586720000	8111170000
(b)	Purchases of stock-in-trade	618210000	2530000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-46770000	-170420000
(d)	Employee benefit expense	157620000	600110000
(e)	Finance costs	30750000	95840000
(f)	Depreciation, depletion and amortisation expense	76630000	276900000
(f)	Other Expenses
1	Other Expenses	428750000	1383070000
	Total other expenses	428750000	1383070000
	Total expenses	3851910000	12826670000
3	Total profit before exceptional items and tax	438580000	1547030000
4	Exceptional items	0	0
5	Total profit before tax	438580000	1547030000
6	Tax expense
7	Current tax	123510000	421860000
8	Deferred tax	-8570000	-22250000
9	Total tax expenses	114940000	399610000
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	323640000	1147420000
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	323640000	1147420000
17	Other comprehensive income net of taxes	-2720000	-2810000
18	Total Comprehensive Income for the period	320920000	1144610000
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	110730000	110730000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.85	20.75
	Diluted earnings (loss) per share from continuing operations	5.84	20.72
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	5.85	20.75
	Diluted earnings (loss) per share from continuing and discontinued operations	5.84	20.72
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes:1.The financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 25.04.2025.2.The standalone financial results have been prepared in accordance with the recognition and measurement principles laid down under Indian Accounting Standards (Ind AS), as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.3.The Company deals in Specialty chemicals and considering that the nature of products and the predominant risk and returns of the products are similar, the Company considers it as one operating segment.t4.The figures for the quarter ended 31st March, 2025 and 31st March 2024 are the balancing figures between the audited figures in respect of the full financial year and the unaudited published figures upto nine months of the relevant financial year.5.During the quarter ended 31st March, 2025, the Company has allotted 7,500 equity shares of Rs. 2.00 each pursuant to exercise of options under the approved Rossari Employee Stock Option Plan - 2019.6.The Board of Directors have recommended final dividend of Re. 0.50 (25% percent of the face value of the equity share of Rs. 2 each) for the financial year ended 31st March, 2025.7.Previous year / period figures have been regrouped to make them comparable with the current year / period figures, which are not material. nFor ROSSARI BIOTECH LIMITED nEDWARD MENEZES nExecutive Chairmant nDIN:00149205 nPlace : Mumbai nDate : 25.04.2025

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	1709920000
	Capital work-in-progress	340870000
	Investment property
	Goodwill	10600000
	Other intangible assets	71520000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	4931060000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	35720000
	Total non-current financial assets	4966780000
	Deferred tax assets (net)	66180000
	Other non-current assets	361710000
	Total non-current assets	7527580000
2	Current assets
	Inventories	1788310000
	Current financial asset
	Current investments	452880000
	Trade receivables, current	3746020000
	Cash and cash equivalents	129060000
	Bank balance other than cash and cash equivalents	31120000
	Loans, current	355980000
	Other current financial assets	75430000
	Total current financial assets	4790490000
	Current tax assets (net)
	Other current assets	390730000
	Total current assets	6969530000
3	Non-current assets classified as held for sale	12100000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	14509210000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	110730000
	Other equity	10661010000
	Total equity attributable to owners of parent	10771740000
	Non controlling interest
	Total equity	10771740000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	163660000
	Total non-current financial liabilities	163660000
	Provisions, non-current	30650000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	194310000
	Current liabilities
	Current financial liabilities
	Borrowings, current	301440000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	190740000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2668520000
	Total Trade payable	2859260000
	Other current financial liabilities	172240000
	Total current financial liabilities	3332940000
	Other current liabilities	78020000
	Provisions, current	33490000
	Current tax liabilities (Net)	98710000
	Deferred government grants, Current
	Total current liabilities	3543160000
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	3737470000
	Total equity and liabilites	14509210000
	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-Jan-2025	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-Jan-2025	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	Remeasurements of the defined benefit plans	-3630000	-3750000
	Total Amount of items that will not be reclassified to profit and loss	-3630000	-3750000
2	Income tax relating to items that will not be reclassified to profit or loss	-910000	-940000
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	0
5	Total Other comprehensive income	-2720000	-2810000

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			1547030000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			95840000
	Adjustments for decrease (increase) in inventories			-277020000
	Adjustments for decrease (increase) in trade receivables, current			-976400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			683490000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			276900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			21150000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-15390000
	Adjustments for dividend income			0
	Adjustments for interest income			26580000
	Adjustments for share-based payments			530000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-17100000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			2340000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-232240000
	Net cash flows from (used in) operations			1314790000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			392810000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			921980000
	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			25110000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			59070000
	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			210000
	Purchase of property, plant and equipment			529700000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	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			106050000
	Cash receipts from repayment of advances and loans made to other parties			300000
	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			20140000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			110000
	Net cash flows from (used in) investing activities	-699170000
	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			50670000
	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			0
	Repayments of borrowings			249030000
	Payments of lease liabilities			8660000
	Dividends paid			27650000
	Interest paid			88060000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-322730000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-99920000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			3500000
	Net increase (decrease) in cash and cash equivalents			-96420000
	Cash and cash equivalents cash flow statement at beginning of period			225480000
	Cash and cash equivalents cash flow statement at end of period			129060000