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	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	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

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	830505000	2979375000
	Other income	8417000	36323000
	Total income	838922000	3015698000
2	Expenses
(a)	Cost of materials consumed	247531000	1023613000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	23444000	-7831000
(d)	Employee benefit expense	204958000	778169000
(e)	Finance costs	12152000	40897000
(f)	Depreciation, depletion and amortisation expense	46472000	185470000
(f)	Other Expenses
1	Other expenses	147410000	551214000
	Total other expenses	147410000	551214000
	Total expenses	681967000	2571532000
3	Total profit before exceptional items and tax	156955000	444166000
4	Exceptional items	0	0
5	Total profit before tax	156955000	444166000
6	Tax expense
7	Current tax	34137000	117069000
8	Deferred tax	-2950000	-9630000
9	Total tax expenses	31187000	107439000
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	125768000	336727000
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	125768000	336727000
17	Other comprehensive income net of taxes	-9372000	-17355000
18	Total Comprehensive Income for the period	116396000	319372000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	124396000	333646000
	Total profit or loss, attributable to non-controlling interests	1372000	1372000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	116116000	317792000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	280000	1580000
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		2145335000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2	5.36
	Diluted earnings (loss) per share from continuing operations	2	5.36
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	5.36
	Diluted earnings (loss) per share from continuing and discontinued operations	2	5.36
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1148869000
	Capital work-in-progress	21279000
	Investment property
	Goodwill	7850000
	Other intangible assets	46082000
	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	0
	Loans, non-current	0
	Other non-current financial assets	5000000
	Total non-current financial assets	5000000
	Deferred tax assets (net)	20106000
	Other non-current assets	64634000
	Total non-current assets	1313820000
2	Current assets
	Inventories	557237000
	Current financial asset
	Current investments	0
	Trade receivables, current	727410000
	Cash and cash equivalents	235564000
	Bank balance other than cash and cash equivalents	59577000
	Loans, current	2056000
	Other current financial assets	18481000
	Total current financial assets	1043088000
	Current tax assets (net)	0
	Other current assets	282814000
	Total current assets	1883139000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3196959000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	62815000
	Other equity	2145335000
	Total equity attributable to owners of parent	2208150000
	Non controlling interest	12749000
	Total equity	2220899000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	27643000
	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	108332000
	Total non-current financial liabilities	135975000
	Provisions, non-current	7894000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	143869000
	Current liabilities
	Current financial liabilities
	Borrowings, current	278492000
	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	160145000
	Total Trade payable	203760000
	Other current financial liabilities	35082000
	Total current financial liabilities	517334000
	Other current liabilities	159027000
	Provisions, current	34064000
	Current tax liabilities (Net)	121766000
	Deferred government grants, Current	0
	Total current liabilities	832191000
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	976060000
	Total equity and liabilites	3196959000
	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	Re-measurement of defined benefit plans	-257000	-6695000
2	Change in Foreign Currency monetary item translation difference account (FCMITDA)	-9053000	-8977000
	Total Amount of items that will not be reclassified to profit and loss	-9310000	-15672000
2	Income tax relating to items that will not be reclassified to profit or loss	62000	1683000
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	-9372000	-17355000

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			444166000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			40897000
	Adjustments for decrease (increase) in inventories			-9526000
	Adjustments for decrease (increase) in trade receivables, current			-129231000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-9010000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			6031000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			24480000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-18811000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			185470000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			10625000
	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			-8994000
	Adjustments for dividend income			0
	Adjustments for interest income			7169000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-6910000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-2316000
	Other adjustments to reconcile profit (loss)			1220000
	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)			76542000
	Net cash flows from (used in) operations			520708000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			158992000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			361716000
	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			212609000
	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			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			215000
	Dividends received			0
	Interest received			7169000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-199563000
	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			9465000
	Repayments of borrowings			61144000
	Payments of lease liabilities			45048000
	Dividends paid			59048000
	Interest paid			27235000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-183010000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-20857000
	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			-20857000
	Cash and cash equivalents cash flow statement at beginning of period			315998000
	Cash and cash equivalents cash flow statement at end of period			295141000