Integrated Filing — IndAS

General information about company
Scrip Code	539837
NSE Symbol	RPEL
MSEI Symbol	NOTLISTED
ISIN	INE912T01018
Name of company	RAGHAV PRODUCTIVITY ENHANCERS 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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
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 Ramming Mass
Start date and time of board meeting	30-Apr-2025   17:30:00
End date and time of board meeting	30-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

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	Consolidated	Consolidated
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	506532000	1996479000
	Other income	4306000	13169000
	Total income	510838000	2009648000
2	Expenses
(a)	Cost of materials consumed	138486000	540722000
(b)	Purchases of stock-in-trade	8163000	28567000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2444000	-3264000
(d)	Employee benefit expense	13911000	59295000
(e)	Finance costs	1894000	8736000
(f)	Depreciation, depletion and amortisation expense	15537000	64532000
(f)	Other Expenses
1	Other Expenses	204405000	833980000
	Total other expenses	204405000	833980000
	Total expenses	379952000	1532568000
3	Total profit before exceptional items and tax	130886000	477080000
4	Exceptional items	0	0
5	Total profit before tax	130886000	477080000
6	Tax expense
7	Current tax	25595000	90562000
8	Deferred tax	4029000	16783000
9	Total tax expenses	29624000	107345000
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	101262000	369735000
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	101262000	369735000
17	Other comprehensive income net of taxes	-418000	624000
18	Total Comprehensive Income for the period	100844000	370359000
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	459052000	459052000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1477961000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.21	8.05
	Diluted earnings (loss) per share from continuing operations	2.21	8.05
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	2.21	8.05
	Diluted earnings (loss) per share from continuing and discontinued operations	2.21	8.05
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	928831000
	Capital work-in-progress	20841000
	Investment property
	Goodwill	0
	Other intangible assets	236000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	5341000
	Other non-current financial assets
	Total non-current financial assets	5341000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	955249000
2	Current assets
	Inventories	346438000
	Current financial asset
	Current investments	340988000
	Trade receivables, current	511714000
	Cash and cash equivalents	84858000
	Bank balance other than cash and cash equivalents	7551000
	Loans, current	208000
	Other current financial assets
	Total current financial assets	945319000
	Current tax assets (net)
	Other current assets	66597000
	Total current assets	1358354000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2313603000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	459052000
	Other equity	1477961000
	Total equity attributable to owners of parent	1937013000
	Non controlling interest
	Total equity	1937013000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	54112000
	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
	Total non-current financial liabilities	54112000
	Provisions, non-current	7975000
	Deferred tax liabilities (net)	38976000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	101063000
	Current liabilities
	Current financial liabilities
	Borrowings, current	16650000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	29864000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	147667000
	Total Trade payable	177531000
	Other current financial liabilities	50872000
	Total current financial liabilities	245053000
	Other current liabilities	13473000
	Provisions, current	2081000
	Current tax liabilities (Net)	14920000
	Deferred government grants, Current
	Total current liabilities	275527000
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	376590000
	Total equity and liabilites	2313603000
	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		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
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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified subsequently to profit and loss	-625000	851000
	Total Amount of items that will not be reclassified to profit and loss	-625000	851000
2	Income tax relating to items that will not be reclassified to profit or loss	-207000	227000
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	-418000	624000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			477080000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			8736000
	Adjustments for decrease (increase) in inventories			-70643000
	Adjustments for decrease (increase) in trade receivables, current			-114660000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			32831000
	Adjustments for decrease (increase) in other non-current assets			-89000
	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			48889000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1304000
	Adjustments for increase (decrease) in other non-current liabilities			26653000
	Adjustments for depreciation and amortisation expense			64532000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			-469000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			335000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-12756000
	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)			0
	Other adjustments for non-cash items			9313000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-9302000
	Net cash flows from (used in) operations			467778000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			80919000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			386859000
	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			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	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			0
	Purchase of property, plant and equipment			132660000
	Proceeds from sales of investment property			806000
	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			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			335000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-166971000
	Net cash flows from (used in) investing activities	-298490000
	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			0
	Repayments of borrowings			16650000
	Payments of lease liabilities			0
	Dividends paid			20657000
	Interest paid			8738000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-46045000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			42324000
	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			42324000
	Cash and cash equivalents cash flow statement at beginning of period			42534000
	Cash and cash equivalents cash flow statement at end of period			84858000