Integrated Filing — IndAS



General information about company
Scrip Code 544294
NSE Symbol ROSSTECH
MSEI Symbol NA
ISIN INE0OJW01016
Name of company ROSSELL TECHSYS 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Engineering and Manufacturing in Aerospace and Defense
Start date and time of board meeting 27-May-2025   11:45:00
End date and time of board meeting 27-May-2025   14:25:00
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 2024-09-25
Indicate Company website link for updated RPT policy of the Company https://dev.rosselltechsys.com/wp-content/uploads/2024/09/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? Yes



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-Oct-2024 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 1635032000 2593819000
Other income 16297000 27053000
Total income 1651329000 2620872000
2 Expenses
(a) Cost of materials consumed 917050000 1495635000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -34945000 -96701000
(d) Employee benefit expense 274476000 521090000
(e) Finance costs 92142000 160814000
(f) Depreciation, depletion and amortisation expense 57022000 104842000
(f) Other Expenses
1 Business Development 57943000 114471000
2 Repairs & Maintenance 33748000 55682000
3 Legal and Professional Fees 17371000 29177000
4 Selling Expenses 11521000 24100000
5 Consumption of Stores and Spare Parts 11202000 19512000
6 Travelling and Conveyance 6244000 16768000
7 Insurance 6517000 13290000
8 Research & Development 2483000 4729000
9 Rates & Taxes 814000 2782000
10 Miscellaneous Expenses 31367000 47500000
Total other expenses 179210000 328011000
Total expenses 1484955000 2513691000
3 Total profit before exceptional items and tax 166374000 107181000
4 Exceptional items 0 0
5 Total profit before tax 166374000 107181000
6 Tax expense
7 Current tax 18999000 18999000
8 Deferred tax 29096000 14198000
9 Total tax expenses 48095000 33197000
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 118279000 73984000
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 118279000 73984000
17 Other comprehensive income net of taxes -2660000 -2660000
18 Total Comprehensive Income for the period 115619000 71324000
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 75393000 75393000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1248202000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.14 1.96
Diluted earnings (loss) per share from continuing operations 3.14 1.96
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 3.14 1.96
Diluted earnings (loss) per share from continuing and discontinued operations 3.14 1.96
24 Debt equity ratio 0.0182 0.0182
25 Debt service coverage ratio 0.0186 0.0173
26 Interest service coverage ratio 0.0327 0.0215
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 985098000
Capital work-in-progress 28309000
Investment property 0
Goodwill 0
Other intangible assets 152565000
Intangible assets under development 6386000
Biological assets other than bearer plants 0
Investments accounted for using equity method 7513000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 0
Deferred tax assets (net) 0
Other non-current assets 20000
Total non-current assets 1179891000
2 Current assets
Inventories 2169020000
Current financial asset
Current investments 0
Trade receivables, current 730874000
Cash and cash equivalents 17719000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 113854000
Total current financial assets 862447000
Current tax assets (net) 0
Other current assets 0
Total current assets 3031467000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4211358000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 75393000
Other equity 1248202000
Total equity attributable to owners of parent 1323595000
Non controlling interest
Total equity 1323595000
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 8033000
Deferred tax liabilities (net) 46448000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 54481000
Current liabilities
Current financial liabilities
Borrowings, current 2403442000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 26257000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 198173000
Total Trade payable 224430000
Other current financial liabilities 10608000
Total current financial liabilities 2638480000
Other current liabilities 188395000
Provisions, current 0
Current tax liabilities (Net) 6407000
Deferred government grants, Current 0
Total current liabilities 2833282000
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 2887763000
Total equity and liabilites 4211358000
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-Oct-2024 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-Oct-2024 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 (i) Remeasurements of post-employment defined benefit obligations -3555000 -3555000
Total Amount of items that will not be reclassified to profit and loss -3555000 -3555000
2 Income tax relating to items that will not be reclassified to profit or loss -895000 -895000
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 -2660000 -2660000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 107181000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 160814000
Adjustments for decrease (increase) in inventories -416442000
Adjustments for decrease (increase) in trade receivables, current -119430000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -26836000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -187449000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 14746000
Adjustments for increase (decrease) in other non-current liabilities 4479000
Adjustments for depreciation and amortisation expense 104842000
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 556000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -27053000
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -491773000
Net cash flows from (used in) operations -384592000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 50699000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -435291000
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 3000
Purchase of property, plant and equipment 24109000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 119308000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -10000
Net cash flows from (used in) investing activities -143424000
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 828243000
Repayments of borrowings 99964000
Payments of lease liabilities 0
Dividends paid 5655000
Interest paid 160814000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 561810000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -16905000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 27053000
Net increase (decrease) in cash and cash equivalents 10148000
Cash and cash equivalents cash flow statement at beginning of period 7571000
Cash and cash equivalents cash flow statement at end of period 17719000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Raghavan, Chaudhuri & Narayanan Yes 30-Apr-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Rossell Techsys Limited Rossell Techsys Inc. Subsidiary Sale of goods or services 116347000 Approved 116347000 0 0
2 Rossell Techsys Limited Rossell Techsys Inc. Subsidiary Purchase of goods or services 9519000 Approved 9519000 0 0
3 Rossell Techsys Limited Rishab Mohan Gupta Managing Director Remuneration 30000000 Approved 30000000 0 0
4 Rossell Techsys Limited Jayanth Vishwanath Chief Financial Officer Remuneration 5400000 Approved 5400000 0 0
5 Rossell Techsys Limited Komal Sureshkumar Shrimankar Company Secretary Remuneration 2058000 Approved 2058000 0 0
6 Rossell Techsys Limited AJAI SHUKLA Independent Director Any other transaction Sitting Fees 270000 Approved 270000 0 0
7 Rossell Techsys Limited ARVIND GHEI Independent Director Any other transaction Sitting Fees 270000 Approved 270000 0 0
8 Rossell Techsys Limited DIGANT PARIKH Non-Executive Director Any other transaction Sitting Fees 290000 Approved 290000 0 0
9 Rossell Techsys Limited SHOBHANA JOSHI Independent Director Any other transaction Sitting Fees 270000 Approved 270000 0 0
10 Rossell Techsys Limited TALARI SUVARNA RAJU Independent Director Any other transaction Sitting Fees 50000 Approved 50000 0 0
Total value of transaction during the reporting period 164474000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 2403442000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 2403442000