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 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 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



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 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 1636678000 2596721000
Other income 14210000 26901000
Total income 1650888000 2623622000
2 Expenses
(a) Cost of materials consumed 917029000 1501044000
(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 304548000 580399000
(e) Finance costs 92142000 160814000
(f) Depreciation, depletion and amortisation expense 57022000 104842000
(f) Other Expenses
1 Business Development 33743000 56630000
2 Repairs & Maintenance 11202000 19512000
3 Legal and Professional Fees 16381000 26905000
4 Selling Expenses 29929000 49517000
5 Consumption of Stores and Spare Parts 15644000 28223000
6 Travelling and Conveyance 2483000 4729000
7 Insurance 1074000 4544000
8 Research & Development 8175000 14948000
9 Rates & Taxes 1600000 1600000
10 Miscellaneous Expenses 26282000 54354000
Total other expenses 146513000 260962000
Total expenses 1482309000 2511360000
3 Total profit before exceptional items and tax 168579000 112262000
4 Exceptional items 0 0
5 Total profit before tax 168579000 112262000
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 120484000 79065000
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 120484000 79065000
17 Other comprehensive income net of taxes -2373000 -2373000
18 Total Comprehensive Income for the period 118111000 76692000
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 75393000 75393000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1260660000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.2 2.1
Diluted earnings (loss) per share from continuing operations 3.2 2.1
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 3.2 2.1
Diluted earnings (loss) per share from continuing and discontinued operations 3.2 2.1
24 Debt equity ratio 0.018 0.018
25 Debt service coverage ratio 0.0165 0.0145
26 Interest service coverage ratio 0.0283 0.017
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 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 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 783000
Total non-current financial assets 783000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 1173141000
2 Current assets
Inventories 2176357000
Current financial asset
Current investments 0
Trade receivables, current 731074000
Cash and cash equivalents 40793000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 107592000
Total current financial assets 879459000
Current tax assets (net) 0
Other current assets 0
Total current assets 3055816000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4228957000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 75393000
Other equity 1260660000
Total equity attributable to owners of parent 1336053000
Non controlling interest 0
Total equity 1336053000
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 211958000
Total Trade payable 238215000
Other current financial liabilities 10608000
Total current financial liabilities 2652265000
Other current liabilities 179751000
Provisions, current 0
Current tax liabilities (Net) 6407000
Deferred government grants, Current 0
Total current liabilities 2838423000
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 2892904000
Total equity and liabilites 4228957000
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 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-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 Consolidated Consolidated
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 -3268000 -3268000
Total Amount of items that will not be reclassified to profit and loss -3268000 -3268000
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 -2373000 -2373000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 112262000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 160814000
Adjustments for decrease (increase) in inventories -421826000
Adjustments for decrease (increase) in trade receivables, current -119443000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -19038000
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 -178572000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 10610000
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 -26901000
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 287000
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) -484192000
Net cash flows from (used in) operations -371930000
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 -422629000
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 119307000
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 -30000
Net cash flows from (used in) investing activities -143443000
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 828242000
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 561809000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -4263000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 26901000
Net increase (decrease) in cash and cash equivalents 22638000
Cash and cash equivalents cash flow statement at beginning of period 18155000
Cash and cash equivalents cash flow statement at end of period 40793000





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