Integrated Filing — IndAS

General information about company
Scrip Code	533552
NSE Symbol	RUPA
MSEI Symbol	NOTLISTED
ISIN	INE895B01021
Name of company	RUPA & COMPANY 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Hosiery and related services
Start date and time of board meeting	21-May-2025   14:45:00
End date and time of board meeting	21-May-2025   16:46:00
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	2025-02-06
Indicate Company website link for updated RPT policy of the Company	https://rupa.co.in/livesite/wp-content/uploads/2022/08/Policy_on_Related_Party_Transactions.pdf
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
Not Applicable

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	4126589000	12271849000
	Other income	42760000	175989000
	Total income	4169349000	12447838000
2	Expenses
(a)	Cost of materials consumed	1536032000	6017654000
(b)	Purchases of stock-in-trade	15290000	57590000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	744709000	-420621000
(d)	Employee benefit expense	151503000	606322000
(e)	Finance costs	50227000	207698000
(f)	Depreciation, depletion and amortisation expense	35719000	144432000
(f)	Other Expenses
1	Sub-contracting / Job Worker Expenses	737859000	2982861000
2	Other expenses	483729000	1731024000
	Total other expenses	1221588000	4713885000
	Total expenses	3755068000	11326960000
3	Total profit before exceptional items and tax	414281000	1120878000
4	Exceptional items	0	0
5	Total profit before tax	414281000	1120878000
6	Tax expense
7	Current tax	101630000	280841000
8	Deferred tax	7863000	13242000
9	Total tax expenses	109493000	294083000
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	304788000	826795000
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	304788000	826795000
17	Other comprehensive income net of taxes	-2222000	397000
18	Total Comprehensive Income for the period	302566000	827192000
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	79524000	79524000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		10034664000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.83	10.4
	Diluted earnings (loss) per share from continuing operations	3.83	10.4
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	3.83	10.4
	Diluted earnings (loss) per share from continuing and discontinued operations	3.83	10.4
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2375648000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	9119000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	323903000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	288306000
	Total non-current financial assets	612209000
	Deferred tax assets (net)	0
	Other non-current assets	40365000
	Total non-current assets	3037341000
2	Current assets
	Inventories	4445608000
	Current financial asset
	Current investments	0
	Trade receivables, current	5066889000
	Cash and cash equivalents	208017000
	Bank balance other than cash and cash equivalents	1744811000
	Loans, current	20000000
	Other current financial assets	23635000
	Total current financial assets	7063352000
	Current tax assets (net)	0
	Other current assets	490893000
	Total current assets	11999853000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	15037194000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	79629000
	Other equity	10034664000
	Total equity attributable to owners of parent	10114293000
	Non controlling interest
	Total equity	10114293000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	21973000
	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	105636000
	Total non-current financial liabilities	127609000
	Provisions, non-current	31845000
	Deferred tax liabilities (net)	135503000
	Deferred government grants, Non-current	0
	Other non-current liabilities	19888000
	Total non-current liabilities	314845000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2233282000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	69256000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1396464000
	Total Trade payable	1465720000
	Other current financial liabilities	820221000
	Total current financial liabilities	4519223000
	Other current liabilities	40255000
	Provisions, current	14782000
	Current tax liabilities (Net)	33796000
	Deferred government grants, Current	0
	Total current liabilities	4608056000
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	4922901000
	Total equity and liabilites	15037194000
	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	Items that will not be reclassified to Profit and loss (net of tax)	-2222000	397000
	Total Amount of items that will not be reclassified to profit and loss	-2222000	397000
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	Items that will be reclassified to Profit and loss (net of tax)	0	0
	Total Amount of items that will be reclassified to profit and loss	0	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-2222000	397000

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			1120878000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			207698000
	Adjustments for decrease (increase) in inventories			-236774000
	Adjustments for decrease (increase) in trade receivables, current			-230388000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-15704000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1130000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-23001000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-14379000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			144432000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			8794000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			45719000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-6670000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	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)			0
	Other adjustments for non-cash items			5675000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-115728000
	Net cash flows from (used in) operations			1005150000
	Dividends received			0
	Interest paid			161325000
	Interest received			0
	Income taxes paid (refund)			252847000
	Other inflows (outflows) of cash			-5430000
	Net cash flows from (used in) operating activities			585548000
	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			2125000
	Purchase of property, plant and equipment			77864000
	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			0
	Dividends received			0
	Interest received			171166000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-196314000
	Net cash flows from (used in) investing activities	-100887000
	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			74922000
	Repayments of borrowings			46430000
	Payments of lease liabilities			25431000
	Dividends paid			238574000
	Interest paid			190334000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-425847000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			58814000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			428000
	Net increase (decrease) in cash and cash equivalents			59242000
	Cash and cash equivalents cash flow statement at beginning of period			148775000
	Cash and cash equivalents cash flow statement at end of period			208017000