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	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	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

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	4154838000	12393170000
	Other income	43209000	177748000
	Total income	4198047000	12570918000
2	Expenses
(a)	Cost of materials consumed	1536544000	6013607000
(b)	Purchases of stock-in-trade	24036000	176761000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	761277000	-426971000
(d)	Employee benefit expense	152623000	610647000
(e)	Finance costs	50262000	207733000
(f)	Depreciation, depletion and amortisation expense	35839000	144913000
(f)	Other Expenses
1	Sub-contracting/ Job Worker Expenses	737637000	2982738000
2	Other Expenses	484050000	1732356000
	Total other expenses	1221687000	4715094000
	Total expenses	3782268000	11441784000
3	Total profit before exceptional items and tax	415779000	1129134000
4	Exceptional items	0	0
5	Total profit before tax	415779000	1129134000
6	Tax expense
7	Current tax	102019000	282969000
8	Deferred tax	7862000	13244000
9	Total tax expenses	109881000	296213000
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	305898000	832921000
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	305898000	832921000
17	Other comprehensive income net of taxes	-2225000	396000
18	Total Comprehensive Income for the period	303673000	833317000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		10095505000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.85	10.47
	Diluted earnings (loss) per share from continuing operations	3.85	10.47
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	3.85	10.47
	Diluted earnings (loss) per share from continuing and discontinued operations	3.85	10.47
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	2400732000
	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	266106000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	306021000
	Total non-current financial assets	572127000
	Deferred tax assets (net)	0
	Other non-current assets	42176000
	Total non-current assets	3024154000
2	Current assets
	Inventories	4472318000
	Current financial asset
	Current investments	0
	Trade receivables, current	5116944000
	Cash and cash equivalents	208983000
	Bank balance other than cash and cash equivalents	1754167000
	Loans, current	20000000
	Other current financial assets	23707000
	Total current financial assets	7123801000
	Current tax assets (net)	0
	Other current assets	495888000
	Total current assets	12092007000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	15116161000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	79629000
	Other equity	10095505000
	Total equity attributable to owners of parent	10175134000
	Non controlling interest	0
	Total equity	10175134000
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
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	106751000
	Total non-current financial liabilities	128724000
	Provisions, non-current	32025000
	Deferred tax liabilities (net)	139318000
	Deferred government grants, Non-current
	Other non-current liabilities	19888000
	Total non-current liabilities	319955000
	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	1406065000
	Total Trade payable	1475321000
	Other current financial liabilities	823035000
	Total current financial liabilities	4531638000
	Other current liabilities	40445000
	Provisions, current	14785000
	Current tax liabilities (Net)	34204000
	Deferred government grants, Current	0
	Total current liabilities	4621072000
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	4941027000
	Total equity and liabilites	15116161000
	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	Items that will not be reclassified to Profit and loss (net of tax)	-2157000	468000
	Total Amount of items that will not be reclassified to profit and loss	-2157000	468000
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)	-68000	-72000
	Total Amount of items that will be reclassified to profit and loss	-68000	-72000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-2225000	396000

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			1129134000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			207733000
	Adjustments for decrease (increase) in inventories			-241866000
	Adjustments for decrease (increase) in trade receivables, current			-237633000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-15763000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1056000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-16481000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-14608000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			144913000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			8853000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			47128000
	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)			-119775000
	Net cash flows from (used in) operations			1009359000
	Dividends received			0
	Interest paid			163084000
	Interest received			0
	Income taxes paid (refund)			254685000
	Other inflows (outflows) of cash			-5430000
	Net cash flows from (used in) operating activities			586160000
	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			172924000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-199658000
	Net cash flows from (used in) investing activities	-102473000
	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			190370000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-425883000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			57804000
	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			58232000
	Cash and cash equivalents cash flow statement at beginning of period			150751000
	Cash and cash equivalents cash flow statement at end of period			208983000