Integrated Filing — IndAS

General information about company
Scrip Code	542333
NSE Symbol	RPSGVENT
MSEI Symbol	NOTLISTED
ISIN	INE425Y01011
Name of company	RPSG VENTURES 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-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	15-May-2025   14:00:00
End date and time of board meeting	15-May-2025   14:30:00
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	25412600000	96083500000
	Other income	115400000	367100000
	Total income	25528000000	96450600000
2	Expenses
(a)	Cost of materials consumed	775100000	3591300000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	116500000	114500000
(d)	Employee benefit expense	14256400000	52410300000
(e)	Finance costs	2004800000	7369700000
(f)	Depreciation, depletion and amortisation expense	1029000000	3699900000
(f)	Other Expenses
1	Other Expenses	6917800000	26238500000
	Total other expenses	6917800000	26238500000
	Total expenses	25099600000	93424200000
3	Total profit before exceptional items and tax	428400000	3026400000
4	Exceptional items	0	88100000
5	Total profit before tax	428400000	3114500000
6	Tax expense
7	Current tax	747300000	1933900000
8	Deferred tax	110900000	164200000
9	Total tax expenses	858200000	2098100000
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	-429800000	1016400000
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	553000000	627900000
16	Total profit (loss) for period	123200000	1644300000
17	Other comprehensive income net of taxes	-195000000	399400000
18	Total Comprehensive Income for the period	-71800000	2043700000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-131100000	-490400000
	Total profit or loss, attributable to non-controlling interests	254300000	254300000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-237900000	-291000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	166100000	2334700000
21	Details of equity share capital
	Paid-up equity share capital	330900000	330900000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		26300100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-3.96	-14.82
	Diluted earnings (loss) per share from continuing operations	-3.96	-14.82
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	-3.96	-14.82
	Diluted earnings (loss) per share from continuing and discontinued operations	-3.96	-14.82
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	7280100000
	Capital work-in-progress	587700000
	Investment property	504100000
	Goodwill	38419400000
	Other intangible assets	55486900000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	4263500000
	Non-current financial assets
	Non-current investments	661900000
	Trade receivables, non-current
	Loans, non-current	4700000
	Other non-current financial assets	1180800000
	Total non-current financial assets	1847400000
	Deferred tax assets (net)	2737000000
	Other non-current assets	14438900000
	Total non-current assets	125565000000
2	Current assets
	Inventories	792000000
	Current financial asset
	Current investments	615700000
	Trade receivables, current	18079300000
	Cash and cash equivalents	9379600000
	Bank balance other than cash and cash equivalents	128100000
	Loans, current	286400000
	Other current financial assets	506700000
	Total current financial assets	28995800000
	Current tax assets (net)
	Other current assets	6864600000
	Total current assets	36652400000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	162217400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	330900000
	Other equity	26300100000
	Total equity attributable to owners of parent	26631000000
	Non controlling interest	19249500000
	Total equity	45880500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	22388300000
	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	38882800000
	Total non-current financial liabilities	61271100000
	Provisions, non-current	492900000
	Deferred tax liabilities (net)	3001500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	19800000
	Total non-current liabilities	64785300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	26406400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	107400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	6086700000
	Total Trade payable	6194100000
	Other current financial liabilities	15399800000
	Total current financial liabilities	48000300000
	Other current liabilities	2693000000
	Provisions, current	673000000
	Current tax liabilities (Net)	185300000
	Deferred government grants, Current	0
	Total current liabilities	51551600000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	116336900000
	Total equity and liabilites	162217400000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

1. Other Non-Current assets includes = Rights of Use Assets (1102.80) + Non-current Tax Assets (84.06) + Other non-current assets (257.03) = 1443.89 n n2. Other Non-current financial liabilities includes = Non current financial Lease Liabilities (1033.16) + Other Non-current financial liabilities (2855.12) = 3888.28 n n3. Other financial liabilities include = Borrowing -under current financial laibilities (239.37) + Other financial liabilities (1300.61) = 1539.98

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	Process Outsourcing	22358300000	82058200000
2	FMCG	1306300000	5592700000
3	Property	355500000	1375600000
4	Sports	1381100000	7063500000
5	Others	15900000	16000000
	Total Segment Revenue	25417100000	96106000000
	Less: Inter segment revenue	4500000	4500000
	Revenue from operations	25412600000	96083500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Process Outsourcing	2725000000	9217200000
2	FMCG	-564600000	-2664000000
3	Property	68700000	611900000
4	Sports	239300000	3275100000
5	Others	-35200000	-44100000
	Total Profit before tax	2433200000	10396100000
	i. Finance cost	2004800000	2004800000
	ii. Other Unallocable Expenditure net off Unallocable income	-553000000	-553000000
	Profit before tax	981400000	3742400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Process Outsourcing	78989300000	78989300000
2	FMCG	9293500000	9293500000
3	Property	5484900000	5484900000
4	Sports	60280000000	60280000000
5	Others	328700000	328700000
	Total Segment Asset	154376400000	154376400000
	Un-allocable Assets	7841000000	7841000000
	Net Segment Asset	162217400000	162217400000
4	Segment Liabilities
	Segment Liabilities
1	Process Outsourcing	24564200000	24564200000
2	FMCG	1870100000	1870100000
3	Property	2720300000	2720300000
4	Sports	35168100000	35168100000
5	Others	32800000	32800000
	Total Segment Liabilities	64355500000	64355500000
	Un-allocable Liabilities	51981400000	51981400000
	Net Segment Liabilities	116336900000	116336900000
	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	Remeasurement of defined benefit plan	37200000	33100000
2	Gain/(Loss) on Fair Valuation of Investment	-12800000	-35800000
	Total Amount of items that will not be reclassified to profit and loss	24400000	-2700000
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	Net changes in fair valuation of cash flow hedge	-133700000	-234200000
2	Exchange difference on transition of foreign operations	-85700000	636300000
	Total Amount of items that will be reclassified to profit and loss	-219400000	402100000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-195000000	399400000

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			3114500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7369700000
	Adjustments for decrease (increase) in inventories			-108700000
	Adjustments for decrease (increase) in trade receivables, current			-5133000000
	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			2508200000
	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			3699900000
	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			325500000
	Adjustments for dividend income			0
	Adjustments for interest income			115800000
	Adjustments for share-based payments			715900000
	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			0
	Other adjustments to reconcile profit (loss)			87300000
	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)			9349000000
	Net cash flows from (used in) operations			12463500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1488500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			10975000000
	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			5170400000
	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			31800000
	Other cash payments to acquire interests in joint ventures			365500000
	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			238700000
	Purchase of property, plant and equipment			3290900000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			7090000000
	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			60000000
	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			76800000
	Income taxes paid (refund)			376500000
	Other inflows (outflows) of cash			-15400000
	Net cash flows from (used in) investing activities	-15901400000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			224800000
	Proceeds from issuing shares			147000000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			362000000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			19713300000
	Repayments of borrowings			4087200000
	Payments of lease liabilities			1723700000
	Dividends paid			1262700000
	Interest paid			4662700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			7537200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2610800000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			14800000
	Net increase (decrease) in cash and cash equivalents			2625600000
	Cash and cash equivalents cash flow statement at beginning of period			6754000000
	Cash and cash equivalents cash flow statement at end of period			9379600000