Integrated Filing — IndAS

General information about company
Scrip Code	517500
NSE Symbol	ROTO
MSEI Symbol	NOTLISTED
ISIN	INE535D01037
Name of company	ROTO PUMPS 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	17-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-May-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	Pumps and Spares
Start date and time of board meeting	17-May-2025   15:00:00
End date and time of board meeting	17-May-2025   17:55:00
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	2025-05-17
Indicate Company website link for updated RPT policy of the Company	https://rotopumps.com/investors/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
Disclosure for the Default on Loans and Debt Securities is not applicable to the entity for this quarter.

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	679042000	2403681000
	Other income	7897000	33917000
	Total income	686939000	2437598000
2	Expenses
(a)	Cost of materials consumed	214023000	881582000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	36304000	8458000
(d)	Employee benefit expense	136728000	548380000
(e)	Finance costs	9629000	32339000
(f)	Depreciation, depletion and amortisation expense	40968000	158102000
(f)	Other Expenses
1	Other expenses	105050000	410949000
	Total other expenses	105050000	410949000
	Total expenses	542702000	2039810000
3	Total profit before exceptional items and tax	144237000	397788000
4	Exceptional items	0	0
5	Total profit before tax	144237000	397788000
6	Tax expense
7	Current tax	26725000	92498000
8	Deferred tax	-869000	-2562000
9	Total tax expenses	25856000	89936000
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	118381000	307852000
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	118381000	307852000
17	Other comprehensive income net of taxes	-275000	-8349000
18	Total Comprehensive Income for the period	118106000	299503000
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	62815000	62815000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		2142337000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.88	4.9
	Diluted earnings (loss) per share from continuing operations	1.88	4.9
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	1.88	4.9
	Diluted earnings (loss) per share from continuing and discontinued operations	1.88	4.9
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1 The above IndAS compliant standalone audited financial results for the fourth quarter and the financial year ended March 31 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on May 17 2025 n n2 The Companys operations predominantly comprise of only one segment Pumps and Spares therefore Segment Reporting does not apply n n3 The Shareholders of the Company at their 49th Annual General Meeting held on September 28 2024 had approved the subdivision of one equity share of the face value of Rs 2 into two equity shares of face value Re 1 each The record date for the said subdivision was set at November 8 2024 The basic and diluted Earnings per Share for the prior periods have been restated considering the face value of Re 1 each in accordance with Ind AS 33 Earnings per Share on account of the said subdivision of equity shares n n4 The Board has recommended a final dividend at rate of Re 80 paisa per equity share ie 80 percent for the financial year ended March 31 2025 The same shall be paid after declaration at the ensuing annual general meeting to the shareholders holding shares in the Company on July 11 2025 the Record date fixed for this purpose n n5 The Board has proposed an issue of Bonus Share in the ratio of 2_1 ie 2 equity bonus share of face value Re 1 fully paid-up will be issued for every 1 equity share of face value Re 1 fully paidup held in the Company on July 11 2025 the Record date fixed for this purpose n n6 Previous period figures have been regrouped or rearranged wherever necessary to make them comparable with the figures for the current period

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	1090080000
	Capital work-in-progress	20820000
	Investment property	0
	Goodwill	0
	Other intangible assets	17386000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	196347000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	5000000
	Total non-current financial assets	5000000
	Deferred tax assets (net)	8109000
	Other non-current assets	63754000
	Total non-current assets	1401496000
2	Current assets
	Inventories	405483000
	Current financial asset
	Current investments	0
	Trade receivables, current	643165000
	Cash and cash equivalents	162280000
	Bank balance other than cash and cash equivalents	59577000
	Loans, current	74503000
	Other current financial assets	22730000
	Total current financial assets	962255000
	Current tax assets (net)	0
	Other current assets	242274000
	Total current assets	1610012000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3011508000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	62815000
	Other equity	2142337000
	Total equity attributable to owners of parent	2205152000
	Non controlling interest
	Total equity	2205152000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10744000
	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	103353000
	Total non-current financial liabilities	114097000
	Provisions, non-current	9808000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	123905000
	Current liabilities
	Current financial liabilities
	Borrowings, current	232712000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	43615000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	127176000
	Total Trade payable	170791000
	Other current financial liabilities	24637000
	Total current financial liabilities	428140000
	Other current liabilities	122082000
	Provisions, current	28120000
	Current tax liabilities (Net)	104109000
	Deferred government grants, Current	0
	Total current liabilities	682451000
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	806356000
	Total equity and liabilites	3011508000
	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	Re-measurement of defined benefit plans	-220000	-6670000
	Total Amount of items that will not be reclassified to profit and loss	-220000	-6670000
2	Income tax relating to items that will not be reclassified to profit or loss	55000	1679000
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
5	Total Other comprehensive income	-275000	-8349000

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			397788000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			32339000
	Adjustments for decrease (increase) in inventories			6763000
	Adjustments for decrease (increase) in trade receivables, current			-89149000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			4616000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			3240000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			10923000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-10868000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			158102000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			8970000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-214000
	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			10380000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-6885000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-2310000
	Other adjustments to reconcile profit (loss)			-443000
	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)			104704000
	Net cash flows from (used in) operations			502492000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			141650000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			360842000
	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			5662000
	Purchase of property, plant and equipment			202964000
	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			45627000
	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			215000
	Dividends received			0
	Interest received			10380000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-232334000
	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			61302000
	Payments of lease liabilities			30705000
	Dividends paid			59048000
	Interest paid			20166000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-171221000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-42713000
	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			-42713000
	Cash and cash equivalents cash flow statement at beginning of period			264570000
	Cash and cash equivalents cash flow statement at end of period			221857000