Integrated Filing — IndAS



General information about company
Scrip Code 543977
NSE Symbol RISHABH
MSEI Symbol NOTLISTED
ISIN INE0N2P01017
Name of company Rishabh Instruments 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 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 Geographical
Description of single segment
Start date and time of board meeting 27-May-2025   14:15:00
End date and time of board meeting 27-May-2025   16:45:00
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 1874500000 7203400000
Other income 25590000 145310000
Total income 1900090000 7348710000
2 Expenses
(a) Cost of materials consumed 875610000 2718190000
(b) Purchases of stock-in-trade 8420000 337220000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -156200000 -46470000
(d) Employee benefit expense 537650000 2173920000
(e) Finance costs 16490000 55030000
(f) Depreciation, depletion and amortisation expense 79860000 273140000
(f) Other Expenses
1 Other Expenses 447310000 1536260000
Total other expenses 447310000 1536260000
Total expenses 1809140000 7047290000
3 Total profit before exceptional items and tax 90950000 301420000
4 Exceptional items 180000 -50000
5 Total profit before tax 91130000 301370000
6 Tax expense
7 Current tax 33720000 132210000
8 Deferred tax -4580000 -42930000
9 Total tax expenses 29140000 89280000
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 61990000 212090000
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 61990000 212090000
17 Other comprehensive income net of taxes 135380000 149560000
18 Total Comprehensive Income for the period 197370000 361650000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 64030000 226350000
Total profit or loss, attributable to non-controlling interests -2040000 -14260000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 192000000 373480000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 5370000 -11830000
21 Details of equity share capital
Paid-up equity share capital 382210000 382210000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 5760620000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.68 5.92
Diluted earnings (loss) per share from continuing operations 1.67 5.9
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 1.68 5.92
Diluted earnings (loss) per share from continuing and discontinued operations 1.67 5.9
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 2736920000
Capital work-in-progress 235890000
Investment property 0
Goodwill 304130000
Other intangible assets 64640000
Intangible assets under development 80440000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 1130000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 11740000
Total non-current financial assets 12870000
Deferred tax assets (net) 38040000
Other non-current assets 114980000
Total non-current assets 3587910000
2 Current assets
Inventories 1617230000
Current financial asset
Current investments 0
Trade receivables, current 1349950000
Cash and cash equivalents 900480000
Bank balance other than cash and cash equivalents 1080360000
Loans, current 0
Other current financial assets 58350000
Total current financial assets 3389140000
Current tax assets (net) 24290000
Other current assets 242740000
Total current assets 5273400000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 8861310000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 382210000
Other equity 5731020000
Total equity attributable to owners of parent 6113230000
Non controlling interest 29600000
Total equity 6142830000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 723890000
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 9190000
Total non-current financial liabilities 733080000
Provisions, non-current 140090000
Deferred tax liabilities (net) 2170000
Deferred government grants, Non-current 0
Other non-current liabilities 51830000
Total non-current liabilities 927170000
Current liabilities
Current financial liabilities
Borrowings, current 234770000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 25680000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 788120000
Total Trade payable 813800000
Other current financial liabilities 233840000
Total current financial liabilities 1282410000
Other current liabilities 345180000
Provisions, current 112320000
Current tax liabilities (Net) 51400000
Deferred government grants, Current 0
Total current liabilities 1791310000
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 2718480000
Total equity and liabilites 8861310000
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)
1 Asia 531000000 1886000000
2 USA 97000000 368000000
3 Europe 928000000 3415000000
4 Poland 309000000 1416000000
5 Others 9000000 119000000
Total Segment Revenue 1874000000 7204000000
Less: Inter segment revenue
Revenue from operations 1874000000 7204000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Asia 0 0
2 USA 0 0
3 Europe 0 0
4 Poland 0 0
5 Others 0 0
Total Profit before tax 0 0
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 0 0
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Asia 0 0
2 USA 0 0
3 Europe 0 0
4 Poland 0 0
5 Others 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Asia 0 0
2 USA 0 0
3 Europe 0 0
4 Poland 0 0
5 Others 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 Re-measurement gains on defined benefit plans 5440000 -16200000
Total Amount of items that will not be reclassified to profit and loss 5440000 -16200000
2 Income tax relating to items that will not be reclassified to profit or loss 2200000 -3220000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 132140000 162540000
Total Amount of items that will be reclassified to profit and loss 132140000 162540000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 135380000 149560000



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 301370000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 55030000
Adjustments for decrease (increase) in inventories 131770000
Adjustments for decrease (increase) in trade receivables, current -64560000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -9040000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 31720000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -2530000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 16970000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 273140000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 20190000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -12060000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 82140000
Adjustments for share-based payments 115600000
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 3340000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 477430000
Net cash flows from (used in) operations 778800000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 129260000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 649540000
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 127070000
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 1560000
Purchase of property, plant and equipment 761920000
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 59920000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 11520000
Net cash flows from (used in) investing activities -815990000
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 33790000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 410290000
Repayments of borrowings 0
Payments of lease liabilities 12780000
Dividends paid 2780000
Interest paid 53580000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 374940000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 208490000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 184800000
Net increase (decrease) in cash and cash equivalents 393290000
Cash and cash equivalents cash flow statement at beginning of period 507200000
Cash and cash equivalents cash flow statement at end of period 900490000





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 MSKA and Associates Yes 31-Jul-2027