Integrated Filing — IndAS

General information about company
Scrip Code	544119
NSE Symbol	RPTECH
MSEI Symbol	NOTLISTED
ISIN	INE0J1F01024
Name of company	Rashi Peripherals 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	Unaudited
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	The Company operates in a single operating segment namely Computer Systems, Software and Peripherals, Mobiles. The Board of Directors is the Chief Operating Decision Maker the CODM of the Company and makes operating decisions, assesses financial performance and allocates resources based upon discrete financial information. Since the Company operate in a single operating segment, separate segment reporting has not been made under Indian Accounting Standard Ind AS 108 Operating Segment.
Start date and time of board meeting	23-May-2025   14:06:00
End date and time of board meeting	23-May-2025   15:36:00
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	No
(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.	No
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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://rptechindia.com/media/fileupload/18b._Policy_on_Materiality_of_RPTs_and_dealing_with_RPTs.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?	Yes
No. of times funds raised during the quarter	1
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	Unaudited	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	28777300000	132578070000
	Other income	22260000	594790000
	Total income	28799560000	133172860000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	27696210000	127241640000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-571380000	-1430960000
(d)	Employee benefit expense	385900000	1590050000
(e)	Finance costs	232290000	770240000
(f)	Depreciation, depletion and amortisation expense	41440000	156430000
(f)	Other Expenses
1	Other expenses	356260000	2236630000
	Total other expenses	356260000	2236630000
	Total expenses	28140720000	130564030000
3	Total profit before exceptional items and tax	658840000	2608830000
4	Exceptional items	0	0
5	Total profit before tax	658840000	2608830000
6	Tax expense
7	Current tax	172150000	595850000
8	Deferred tax	-770000	-13280000
9	Total tax expenses	171380000	582570000
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	487460000	2026260000
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	487460000	2026260000
17	Other comprehensive income net of taxes	-18090000	-13960000
18	Total Comprehensive Income for the period	469370000	2012300000
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	329500000	329500000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		16844170000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.4	30.75
	Diluted earnings (loss) per share from continuing operations	7.4	30.75
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	7.4	30.75
	Diluted earnings (loss) per share from continuing and discontinued operations	7.4	30.75
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The above statement of standalone financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard Ind AS as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India.The standalone financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on May 23, 2025. The Statutory Auditors of Rashi Peripherals Limited the Company carried out audit of the standalone financial results for the year ended March 31, 2025 and the review of financial results of the quarter ended March 31, 2025.During the year ended March 31, 2024 the Company has completed IPO comprising of fresh issue of 1,92,92,604 equity shares

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	488060000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	9170000
	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	35350000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	134640000
	Total non-current financial assets	169990000
	Deferred tax assets (net)	0
	Other non-current assets	148180000
	Total non-current assets	815400000
2	Current assets
	Inventories	19500220000
	Current financial asset
	Current investments	0
	Trade receivables, current	17529010000
	Cash and cash equivalents	175050000
	Bank balance other than cash and cash equivalents	30000
	Loans, current	0
	Other current financial assets	53420000
	Total current financial assets	17757510000
	Current tax assets (net)	0
	Other current assets	3443770000
	Total current assets	40701500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	41516900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	329500000
	Other equity	16844170000
	Total equity attributable to owners of parent	17173670000
	Non controlling interest
	Total equity	17173670000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	0
	Total non-current financial liabilities	0
	Provisions, non-current	0
	Deferred tax liabilities (net)	13270000
	Deferred government grants, Non-current	0
	Other non-current liabilities	44160000
	Total non-current liabilities	57430000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8547510000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	346290000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	14765860000
	Total Trade payable	15112150000
	Other current financial liabilities	242040000
	Total current financial liabilities	23901700000
	Other current liabilities	240300000
	Provisions, current	23020000
	Current tax liabilities (Net)	120780000
	Deferred government grants, Current	0
	Total current liabilities	24285800000
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	24343230000
	Total equity and liabilites	41516900000
	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		Unaudited	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	Unaudited	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	Amount of items that will not be reclassified to profit and loss	-14450000	-11150000
	Total Amount of items that will not be reclassified to profit and loss	-14450000	-11150000
2	Income tax relating to items that will not be reclassified to profit or loss	3640000	2810000
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	-18090000	-13960000

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			Unaudited
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			2608830000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			770240000
	Adjustments for decrease (increase) in inventories			-1434680000
	Adjustments for decrease (increase) in trade receivables, current			-3675530000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-279680000
	Adjustments for decrease (increase) in other non-current assets			23300000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			11940000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			27950000
	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			156430000
	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			-79410000
	Adjustments for dividend income			0
	Adjustments for interest income			564070000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			22870000
	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			-900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-5021540000
	Net cash flows from (used in) operations			-2412710000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			372440000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-2785150000
	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			1300000
	Purchase of property, plant and equipment			77480000
	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			1160000
	Cash receipts from repayment of advances and loans made to other parties			10000000
	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			599680000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-30000
	Net cash flows from (used in) investing activities	532310000
	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			-1914700000
	Payments of lease liabilities			60890000
	Dividends paid			65870000
	Interest paid			738210000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1049730000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1203110000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			12070000
	Net increase (decrease) in cash and cash equivalents			-1191040000
	Cash and cash equivalents cash flow statement at beginning of period			1366090000
	Cash and cash equivalents cash flow statement at end of period			175050000

Signatory Details
Name of signatory	Himanshu Kumar Shah
Designation of person	Chief Financial Officer
Place	Mumbai
Date	23-May-2025