Integrated Filing — IndAS

General information about company
Scrip Code	530517
NSE Symbol	RELAXO
MSEI Symbol	NOTLISTED
ISIN	INE131B01039
Name of company	RELAXO FOOTWEARS 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	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-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	Footwears and related products
Start date and time of board meeting	09-May-2025   12:30:00
End date and time of board meeting	09-May-2025   15:45:00
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	2025-01-31
Indicate Company website link for updated RPT policy of the Company	https://relaxofootwear.com/pages/policies
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
There is no default on loans and debt securities made by the Company.

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	6951500000	27896100000
	Other income	80900000	269600000
	Total income	7032400000	28165700000
2	Expenses
(a)	Cost of materials consumed	2175600000	10378300000
(b)	Purchases of stock-in-trade	277900000	1055700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	680100000	55300000
(d)	Employee benefit expense	887800000	4005500000
(e)	Finance costs	54100000	206600000
(f)	Depreciation, depletion and amortisation expense	393700000	1584300000
(f)	Other Expenses
1	Other Expenses	1809600000	8581300000
	Total other expenses	1809600000	8581300000
	Total expenses	6278800000	25867000000
3	Total profit before exceptional items and tax	753600000	2298700000
4	Exceptional items	0	0
5	Total profit before tax	753600000	2298700000
6	Tax expense
7	Current tax	180800000	604000000
8	Deferred tax	10600000	-8600000
9	Total tax expenses	191400000	595400000
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	562200000	1703300000
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	562200000	1703300000
17	Other comprehensive income net of taxes	-6100000	13100000
18	Total Comprehensive Income for the period	556100000	1716400000
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	248900000	248900000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		20731800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.26	6.84
	Diluted earnings (loss) per share from continuing operations	2.26	6.84
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	2.26	6.84
	Diluted earnings (loss) per share from continuing and discontinued operations	2.26	6.84
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0.1493	0.1213
27	Disclosure of notes on financial results		Notes: n1 The above results were reviewed by the Audit Committee and have been approved by the Board of Directors at their meeting held on May 9 2025 n n2 Based on guidance given in Ind AS 108 Operating Segments, the Companys business activities fall within a single operating segment namely Footwear and Related Products hence no specific disclosures have been made n n3 The Board of Directors at its meeting held on May 9 2025 have recommended final dividend at the rate of INR 3.00 per share i.e.300 percent of face value of Rs. 1 for the approval of shareholders aggregating to INR 74.68 crores for the year ended March 31 2025 n n4 The figures for the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of full financial year and unaudited year to date figures upto the previous quarter

Remarks
Debt equity ratio
Debt service coverage ratio	Company does not have any long term borrowings, hence debt service coverage ratio has not been computed.
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	13312300000
	Capital work-in-progress	532100000
	Investment property	0
	Goodwill	0
	Other intangible assets	129900000
	Intangible assets under development	6800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	738700000
	Trade receivables, non-current	0
	Loans, non-current	800000
	Other non-current financial assets	210000000
	Total non-current financial assets	949500000
	Deferred tax assets (net)
	Other non-current assets	348100000
	Total non-current assets	15278700000
2	Current assets
	Inventories	5575900000
	Current financial asset
	Current investments	2691400000
	Trade receivables, current	3120500000
	Cash and cash equivalents	223700000
	Bank balance other than cash and cash equivalents	196900000
	Loans, current	4500000
	Other current financial assets	27800000
	Total current financial assets	6264800000
	Current tax assets (net)
	Other current assets	505300000
	Total current assets	12346000000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	27624700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	248900000
	Other equity	20731800000
	Total equity attributable to owners of parent	20980700000
	Non controlling interest
	Total equity	20980700000
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	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	1691300000
	Total non-current financial liabilities	1691300000
	Provisions, non-current	211300000
	Deferred tax liabilities (net)	233200000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	2135800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	591600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1377400000
	Total Trade payable	1969000000
	Other current financial liabilities	1241700000
	Total current financial liabilities	3210700000
	Other current liabilities	775300000
	Provisions, current	461200000
	Current tax liabilities (Net)	61000000
	Deferred government grants, Current
	Total current liabilities	4508200000
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	6644000000
	Total equity and liabilites	27624700000
	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	Remeasurement Gains/(Losses) on Defined Benefit Plan	-8200000	17500000
	Total Amount of items that will not be reclassified to profit and loss	-8200000	17500000
2	Income tax relating to items that will not be reclassified to profit or loss	-2100000	4400000
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	-6100000	13100000

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			2298700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			206600000
	Adjustments for decrease (increase) in inventories			408300000
	Adjustments for decrease (increase) in trade receivables, current			452600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			562100000
	Adjustments for decrease (increase) in other non-current assets			-12700000
	Adjustments for other financial assets, non-current			-2200000
	Adjustments for other financial assets, current			900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-577100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			3600000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1584300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			6300000
	Adjustments for provisions, current			99200000
	Adjustments for provisions, non-current			19500000
	Adjustments for other financial liabilities, current			-190200000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-3200000
	Adjustments for dividend income			0
	Adjustments for interest income			90100000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			5800000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-100100000
	Other adjustments to reconcile profit (loss)			-41100000
	Other adjustments for non-cash items			5100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2337600000
	Net cash flows from (used in) operations			4636300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			576200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4060100000
	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			12500000
	Purchase of property, plant and equipment			1149000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			10000000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			-700000
	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			219500000
	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			99500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1793500000
	Net cash flows from (used in) investing activities	-2620300000
	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			185400000
	Payments of lease liabilities			480200000
	Dividends paid			746800000
	Interest paid			207200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1619600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-179800000
	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			-179800000
	Cash and cash equivalents cash flow statement at beginning of period			403500000
	Cash and cash equivalents cash flow statement at end of period			223700000