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	Consolidated
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

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	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	29731740000	137727330000
	Other income	22480000	606430000
	Total income	29754220000	138333760000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	28044760000	132202160000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-102210000	-1747370000
(d)	Employee benefit expense	408580000	1683140000
(e)	Finance costs	235480000	775360000
(f)	Depreciation, depletion and amortisation expense	45400000	172400000
(f)	Other Expenses
1	Other expenses	443070000	2586600000
	Total other expenses	443070000	2586600000
	Total expenses	29075080000	135672290000
3	Total profit before exceptional items and tax	679140000	2661470000
4	Exceptional items	25960000	25960000
5	Total profit before tax	705100000	2687430000
6	Tax expense
7	Current tax	170290000	602440000
8	Deferred tax	7390000	-12170000
9	Total tax expenses	177680000	590270000
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	527420000	2097160000
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	527420000	2097160000
17	Other comprehensive income net of taxes	-10130000	-13280000
18	Total Comprehensive Income for the period	517290000	2083880000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	512820000	2080640000
	Total profit or loss, attributable to non-controlling interests	14600000	14600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	500370000	2066820000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	16920000	17060000
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		17109610000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.78	31.57
	Diluted earnings (loss) per share from continuing operations	7.78	31.57
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	7.78	31.57
	Diluted earnings (loss) per share from continuing and discontinued operations	7.78	31.57
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 consolidated financial results of Rashi Peripherals Limited the Parent 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 consolidated financial results of the Parent Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 23, 2025. The Statutory Auditors of Parent Company carried out audit of the consolidated 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 Parent 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	492350000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	34180000
	Other intangible assets	13300000
	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	30000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	134820000
	Total non-current financial assets	134850000
	Deferred tax assets (net)	19430000
	Other non-current assets	182640000
	Total non-current assets	876750000
2	Current assets
	Inventories	19995390000
	Current financial asset
	Current investments	0
	Trade receivables, current	17950960000
	Cash and cash equivalents	215930000
	Bank balance other than cash and cash equivalents	3610000
	Loans, current	0
	Other current financial assets	55530000
	Total current financial assets	18226030000
	Current tax assets (net)	0
	Other current assets	3538010000
	Total current assets	41759430000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	42636180000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	329500000
	Other equity	17092090000
	Total equity attributable to owners of parent	17421590000
	Non controlling interest	18210000
	Total equity	17439800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	8800000
	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	46350000
	Total non-current financial liabilities	55150000
	Provisions, non-current	8250000
	Deferred tax liabilities (net)	24530000
	Deferred government grants, Non-current
	Other non-current liabilities	47770000
	Total non-current liabilities	135700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8982530000
	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	15060110000
	Total Trade payable	15406400000
	Other current financial liabilities	308360000
	Total current financial liabilities	24697290000
	Other current liabilities	210180000
	Provisions, current	24380000
	Current tax liabilities (Net)	128830000
	Deferred government grants, Current	0
	Total current liabilities	25060680000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	25196380000
	Total equity and liabilites	42636180000
	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		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	Unaudited	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	Amount of items that will not be reclassified to profit and loss	-12390000	-9150000
	Total Amount of items that will not be reclassified to profit and loss	-12390000	-9150000
2	Income tax relating to items that will not be reclassified to profit or loss	4180000	3330000
3	Amount of items that will be reclassified to profit and loss
1	Foreign exchange differences on translation of foreign operations	6440000	-800000
	Total Amount of items that will be reclassified to profit and loss	6440000	-800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-10130000	-13280000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2687430000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			775360000
	Adjustments for decrease (increase) in inventories			-1751090000
	Adjustments for decrease (increase) in trade receivables, current			-3792780000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-74800000
	Adjustments for decrease (increase) in other non-current assets			23280000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			12810000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-59460000
	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			172400000
	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			-73710000
	Adjustments for dividend income			0
	Adjustments for interest income			565240000
	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)			-5311260000
	Net cash flows from (used in) operations			-2623830000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			367970000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-2991800000
	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			78970000
	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			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			600850000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3400000
	Net cash flows from (used in) investing activities	518620000
	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			-2101200000
	Payments of lease liabilities			66470000
	Dividends paid			65870000
	Interest paid			742410000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1226450000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1246730000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			12590000
	Net increase (decrease) in cash and cash equivalents			-1234140000
	Cash and cash equivalents cash flow statement at beginning of period			1450070000
	Cash and cash equivalents cash flow statement at end of period			215930000