Integrated Filing — IndAS

General information about company
Scrip Code	500350
NSE Symbol	RSWM
MSEI Symbol	NOTLISTED
ISIN	INE611A01016
Name of company	RSWM 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	13-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	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	Multi segment
Description of single segment
Start date and time of board meeting	13-May-2025   14:00:00
End date and time of board meeting	13-May-2025   17:30:00
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
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	12562200000	48258300000
	Other income	90500000	324700000
	Total income	12652700000	48583000000
2	Expenses
(a)	Cost of materials consumed	6484400000	27139700000
(b)	Purchases of stock-in-trade	1153400000	3746400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	597100000	81600000
(d)	Employee benefit expense	1198800000	5306100000
(e)	Finance costs	359800000	1400700000
(f)	Depreciation, depletion and amortisation expense	383200000	1606500000
(f)	Other Expenses
1	Power & fuel	1231300000	5046700000
2	Other expenses	1184400000	4850600000
	Total other expenses	2415700000	9897300000
	Total expenses	12592400000	49178300000
3	Total profit before exceptional items and tax	60300000	-595300000
4	Exceptional items	0	0
5	Total profit before tax	60300000	-595300000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	49000000	-182900000
9	Total tax expenses	49000000	-182900000
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	11300000	-412400000
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	3600000	12200000
16	Total profit (loss) for period	14900000	-400200000
17	Other comprehensive income net of taxes	138900000	398300000
18	Total Comprehensive Income for the period	153800000	-1900000
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	471000000	471000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		12500900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.31	-8.5
	Diluted earnings (loss) per share from continuing operations	0.31	-8.5
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	0.31	-8.5
	Diluted earnings (loss) per share from continuing and discontinued operations	0.31	-8.5
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above financial results have been reviewed by the Audit Committee and subsequently approved and taken on record by the Board of Directors at its meeting held on May 13, 2025. The Statutory Auditors have expressed an unmodified audit opinion on these results. n n2. The Other Comprehensive Income/Loss (OCI/OCL) that will not be reclassified to profit or loss in the Statement of Profit and Loss, includes unrealized gain on fair valuation of qouted and un-quoted equity investments amounting to Rs.34.73 Crore (previous year unrealized gain of Rs.30.04 Crore) and gain of remeasurements of the defined benefit plans of Rs.2.88 Crore (previous year gain of Rs.1.30 Crore). n n3. The Company took over possession of Spinning. Knitting and Processing units situated at Chhata. Mathura (U.P.) under slump sale agreement from Ginni Filaments Limited. as a going concern w.e.f. 16th February. 2024. Accordingly, current year figures are strictly not comparable with previous year figures. n n4tThe figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited figures in respect to the full financial year and the published figures of nine month ending December 31, 2024 and December 31, 2023 respectively, which were subject to limited review by the statutory auditors. n

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	14919500000
	Capital work-in-progress	309700000
	Investment property	288500000
	Goodwill	244000000
	Other intangible assets	12600000
	Intangible assets under development	1600000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2833300000
	Trade receivables, non-current	0
	Loans, non-current	200000
	Other non-current financial assets	130600000
	Total non-current financial assets	2964100000
	Deferred tax assets (net)	0
	Other non-current assets	345000000
	Total non-current assets	19085000000
2	Current assets
	Inventories	7302500000
	Current financial asset
	Current investments	0
	Trade receivables, current	6958300000
	Cash and cash equivalents	103300000
	Bank balance other than cash and cash equivalents	6000000
	Loans, current	12700000
	Other current financial assets	560400000
	Total current financial assets	7640700000
	Current tax assets (net)	256100000
	Other current assets	1432600000
	Total current assets	16631900000
3	Non-current assets classified as held for sale	390900000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	36107800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	471000000
	Other equity	12500900000
	Total equity attributable to owners of parent	12971900000
	Non controlling interest
	Total equity	12971900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	6186300000
	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	70600000
	Total non-current financial liabilities	6256900000
	Provisions, non-current	600000
	Deferred tax liabilities (net)	591800000
	Deferred government grants, Non-current	144100000
	Other non-current liabilities	0
	Total non-current liabilities	6993400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	10932500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	315800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3137800000
	Total Trade payable	3453600000
	Other current financial liabilities	894900000
	Total current financial liabilities	15281000000
	Other current liabilities	831700000
	Provisions, current	6300000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	23500000
	Total current liabilities	16142500000
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	23135900000
	Total equity and liabilites	36107800000
	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)
1	Yarn	10796000000	41129100000
2	fabric	2799000000	11311700000
	Total Segment Revenue	13595000000	52440800000
	Less: Inter segment revenue	1032800000	1032800000
	Revenue from operations	12562200000	48258300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Yarn	254700000	363900000
2	fabric	91000000	317800000
	Total Profit before tax	345700000	681700000
	i. Finance cost	359800000	359800000
	ii. Other Unallocable Expenditure net off Unallocable income	-78000000	-78000000
	Profit before tax	63900000	-583100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Yarn	26089100000	26089100000
2	fabric	5714800000	5714800000
	Total Segment Asset	31803900000	31803900000
	Un-allocable Assets	4303900000	4303900000
	Net Segment Asset	36107800000	36107800000
4	Segment Liabilities
	Segment Liabilities
1	Yarn	20046500000	20046500000
2	fabric	2467400000	2467400000
	Total Segment Liabilities	22513900000	22513900000
	Un-allocable Liabilities	622000000	622000000
	Net Segment Liabilities	23135900000	23135900000
	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	Item that will not be reclassified to profit or loss	145000000	376100000
2	Income tax relating to items that will not be reclassified to profit or loss	-33400000	3900000
3	Share in OCI of Associates that will not be reclassified to profit or loss	100000	100000
	Total Amount of items that will not be reclassified to profit and loss	111700000	380100000
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
1	Item that will be reclassified to profit or loss	32100000	15700000
2	Income tax relating to items that will be reclassified to profit or loss	-4900000	2500000
	Total Amount of items that will be reclassified to profit and loss	27200000	18200000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	138900000	398300000

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			-595300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1395000000
	Adjustments for decrease (increase) in inventories			800500000
	Adjustments for decrease (increase) in trade receivables, current			-509200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			736600000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-93700000
	Adjustments for other financial assets, current			15200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1454200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-343300000
	Adjustments for increase (decrease) in other non-current liabilities			2100000
	Adjustments for depreciation and amortisation expense			1606500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			-1400000
	Adjustments for dividend income			7500000
	Adjustments for interest income			97800000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			19100000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4938100000
	Net cash flows from (used in) operations			4342800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			78900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4263900000
	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			53500000
	Purchase of property, plant and equipment			1279600000
	Proceeds from sales of investment property			0
	Purchase of investment property			16000000
	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			7500000
	Interest received			76200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			24000000
	Net cash flows from (used in) investing activities	-1134400000
	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			188700000
	Repayments of borrowings			1914000000
	Payments of lease liabilities			14600000
	Dividends paid			0
	Interest paid			1330500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3070400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			59100000
	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			59100000
	Cash and cash equivalents cash flow statement at beginning of period			44200000
	Cash and cash equivalents cash flow statement at end of period			103300000