Integrated Filing — IndAS



General information about company
Scrip Code 503169
NSE Symbol RUBYMILLS
MSEI Symbol NOTLISTED
ISIN INE301D01026
Name of company The Ruby Mills 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 26-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 Standalone
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 Multi segment
Description of single segment
Start date and time of board meeting 26-May-2025   17:30:00
End date and time of board meeting 26-May-2025   19:55:00
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 2025-02-13
Indicate Company website link for updated RPT policy of the Company https://www.rubymills.com/investors
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? No
NA



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 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 803215000 2427076000
Other income 108478000 244295000
Total income 911693000 2671371000
2 Expenses
(a) Cost of materials consumed 298115000 984997000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 14728000 -228042000
(d) Employee benefit expense 73189000 290360000
(e) Finance costs 8993000 47467000
(f) Depreciation, depletion and amortisation expense 26889000 113216000
(f) Other Expenses
1 Other Expenses 278432000 925715000
Total other expenses 278432000 925715000
Total expenses 700346000 2133713000
3 Total profit before exceptional items and tax 211347000 537658000
4 Exceptional items 0 0
5 Total profit before tax 211347000 537658000
6 Tax expense
7 Current tax 29100000 65245000
8 Deferred tax 22144000 49289000
9 Total tax expenses 51244000 114534000
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 160103000 423124000
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 160103000 423124000
17 Other comprehensive income net of taxes -145000 -845000
18 Total Comprehensive Income for the period 159958000 422279000
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 167200000 167200000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.79 12.65
Diluted earnings (loss) per share from continuing operations 4.79 12.65
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 4.79 12.65
Diluted earnings (loss) per share from continuing and discontinued operations 4.79 12.65
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 1027712000
Capital work-in-progress 183725000
Investment property 303799000
Goodwill 0
Other intangible assets 38953000
Intangible assets under development 6000000
Biological assets other than bearer plants 1082000
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 157028000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 6273367000
Total non-current financial assets 6430395000
Deferred tax assets (net) 35010000
Other non-current assets 15247000
Total non-current assets 8041923000
2 Current assets
Inventories 820892000
Current financial asset
Current investments 1003663000
Trade receivables, current 273399000
Cash and cash equivalents 48942000
Bank balance other than cash and cash equivalents 43701000
Loans, current 0
Other current financial assets 85057000
Total current financial assets 1454762000
Current tax assets (net) 29192000
Other current assets 30857000
Total current assets 2335703000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 10377626000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 167200000
Other equity 6199628000
Total equity attributable to owners of parent 6366828000
Non controlling interest
Total equity 6366828000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2911206000
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 221356000
Total non-current financial liabilities 3132562000
Provisions, non-current 4322000
Deferred tax liabilities (net) 65491000
Deferred government grants, Non-current 0
Other non-current liabilities 3589000
Total non-current liabilities 3205964000
Current liabilities
Current financial liabilities
Borrowings, current 364857000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 26482000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 285409000
Total Trade payable 311891000
Other current financial liabilities 98637000
Total current financial liabilities 775385000
Other current liabilities 27744000
Provisions, current 1705000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 804834000
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 4010798000
Total equity and liabilites 10377626000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Textiled 715182000 2087518000
2 Real Estate 88033000 339558000
Total Segment Revenue 803215000 2427076000
Less: Inter segment revenue 0 0
Revenue from operations 803215000 2427076000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textiled 92304000 139417000
2 Real Estate 63771000 272259000
Total Profit before tax 156075000 411676000
i. Finance cost -8993000 -8993000
ii. Other Unallocable Expenditure net off Unallocable income 64264000 64264000
Profit before tax 100804000 285696000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textiled 2428807000 2428807000
2 Real Estate 6656718000 6656718000
Total Segment Asset 9085525000 9085525000
Un-allocable Assets 1292100000 1292100000
Net Segment Asset 10377625000 10377625000
4 Segment Liabilities
Segment Liabilities
1 Textiled -686861000 -686861000
2 Real Estate -14865000 -14865000
Total Segment Liabilities -701726000 -701726000
Un-allocable Liabilities -3309071000 -3309071000
Net Segment Liabilities -4010797000 -4010797000
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 194000 1129000
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 -49000 -284000
5 Total Other comprehensive income -145000 -845000



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 537658000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 47467000
Adjustments for decrease (increase) in inventories -245264000
Adjustments for decrease (increase) in trade receivables, current 27002000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 3394000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -1492699000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 87723000
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 -3244000
Adjustments for depreciation and amortisation expense -113216000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1297000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -79714000
Adjustments for other financial liabilities, non-current 902058000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 24981000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 58881000
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) -135481000
Other adjustments for non-cash items -7686000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -974463000
Net cash flows from (used in) operations -436805000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -66893000
Other inflows (outflows) of cash -134000
Net cash flows from (used in) operating activities -370046000
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 27324000
Purchase of property, plant and equipment 215051000
Proceeds from sales of investment property 2028016000
Purchase of investment property 2640516000
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 29246000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -44646000
Net cash flows from (used in) investing activities -815627000
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 1500000000
Repayments of borrowings 349471000
Payments of lease liabilities 5029000
Dividends paid 58520000
Interest paid 1053000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -35623000
Net cash flows from (used in) financing activities 1050304000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -135369000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -135369000
Cash and cash equivalents cash flow statement at beginning of period 184315000
Cash and cash equivalents cash flow statement at end of period 48946000





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 CNK & Associates LLP Yes 31-Jul-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 The Ruby Mills Limited Shri. Bharat Shah Managing Director Any other transaction Rent 200000 NA 72000 0 0
2 The Ruby Mills Limited Shri. Viraj Shah Managing Directort Any other transaction Rent 200000 NA 72000 0 0
3 The Ruby Mills Limited Shri. Industrial Roler corporation (Shri. Yogen Lathia) ENTITY IN WHICH DIRECTOR IS INTERESTED Any other transaction Labour charges 150000 NA 44000 7000 0
4 The Ruby Mills Limited Industrial Enterprise (Shri. Yogen Lathia) ENTITY IN WHICH DIRECTOR IS INTERESTED Any other transaction Labour charges 150000 NA 28000 10000 0
5 The Ruby Mills Limited FAIRWAY SPORTS PVT LTD ENTITY IN WHICH DIRECTOR IS INTERESTED Any other transaction Labour charges 150000 NA 6000 0 0
6 The Ruby Mills Limited Dawn Enterprise ENTITY IN WHICH DIRECTOR IS INTERESTED Any other transaction Supply of Material 150000 NA 72000 162000 491000
7 The Ruby Mills Limited Siyaram Silk Mills Ltd ENTITY IN WHICH DIRECTOR IS INTERESTED Any other transaction Supply of Fabric 298000 NA 146000 4862000 4007000
8 The Ruby Mills Limited Shri Saurashtra Dashashrimali Seva Sangh ENTITY IN WHICH DIRECTOR IS INTERESTED Any other transaction CSR 100000 NA 50000 0 0
9 The Ruby Mills Limited Shri. Bharat Shah Managing Director Remuneration 1840000 NA 900000 1500000 1500000
10 The Ruby Mills Limited Shri. Viraj Shah Managing Director Remuneration 1840000 NA 900000 1500000 1500000
11 The Ruby Mills Limited Shri. Hiren Shah EXECUTIVE CHAIRMAN Remuneration 1840000 NA 900000 1500000 1500000
12 The Ruby Mills Limited Shri. Purav Shah EXECUTIVE DIRECTOR ,CEO & CFOt Remuneration 1840000 NA 63000 1050000 1050000
13 The Ruby Mills Limited Shri. Rishabh Shah President Remuneration 250000 NA 57000 950000 950000
14 The Ruby Mills Limited Shri. Yogen Lathia Independent Directort Any other transaction Sitting Fees 700000 NA 280000 0 0
15 The Ruby Mills Limited Shri. Mehernosh R. Currawalla Independent Directort Any other transaction Sitting Fees 360000 NA 180000 0 0
16 The Ruby Mills Limited Smt Jasvanti A. Patel Independent Directort Any other transaction Sitting Fees 360000 NA 180000 0 0
17 The Ruby Mills Limited Shri Rahul G. Divan Independent Directort Any other transaction Sitting Fees 520000 NA 260000 0 0
18 The Ruby Mills Limited Shri Deepak R. Shah Non-Executive - Non Independent Director Any other transaction Professional Fees 400000 NA 200000 0 0
19 The Ruby Mills Limited Shri Gurudas Aras Independent Directort Any other transaction Sitting Fees 320000 NA 160000 0 0
Total value of transaction during the reporting period 4570000