Integrated Filing — IndAS



General information about company
Scrip Code 500367
NSE Symbol RUBFILA
MSEI Symbol NOTLISTED
ISIN INE642C01025
Name of company RUBFILA INTERNATIONAL 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 28-May-2025   15:30:00
End date and time of board meeting 28-May-2025   16:50:00
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 2025-02-12
Indicate Company website link for updated RPT policy of the Company https://www.rubfila.com/images/Policy_on_Materiality_of_RPT_RIL.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-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 1259003000 4684078000
Other income 10769000 48258000
Total income 1269772000 4732336000
2 Expenses
(a) Cost of materials consumed 947916000 3589655000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2072000 -6775000
(d) Employee benefit expense 63883000 239473000
(e) Finance costs 8000 72000
(f) Depreciation, depletion and amortisation expense 22506000 89503000
(f) Other Expenses
1 Other Expenses 127362000 485809000
Total other expenses 127362000 485809000
Total expenses 1163747000 4397737000
3 Total profit before exceptional items and tax 106025000 334599000
4 Exceptional items 0 0
5 Total profit before tax 106025000 334599000
6 Tax expense
7 Current tax 23403000 75713000
8 Deferred tax 5771000 12434000
9 Total tax expenses 29174000 88147000
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 76851000 246452000
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 76851000 246452000
17 Other comprehensive income net of taxes 4964000 4964000
18 Total Comprehensive Income for the period 81815000 251416000
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 271338000 271338000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 2472574000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.51 4.63
Diluted earnings (loss) per share from continuing operations 1.51 4.63
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 1.51 4.63
Diluted earnings (loss) per share from continuing and discontinued operations 1.51 4.63
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 1378312000
Capital work-in-progress 46545000
Investment property 0
Goodwill 0
Other intangible assets 411000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 320014000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 31288000
Total non-current financial assets 31288000
Deferred tax assets (net) 0
Other non-current assets 9420000
Total non-current assets 1785990000
2 Current assets
Inventories 273534000
Current financial asset
Current investments 0
Trade receivables, current 596227000
Cash and cash equivalents 333804000
Bank balance other than cash and cash equivalents 1804000
Loans, current 257500000
Other current financial assets 2328000
Total current financial assets 1191663000
Current tax assets (net)
Other current assets 7020000
Total current assets 1472217000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3258207000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 271338000
Other equity 2472574000
Total equity attributable to owners of parent 2743912000
Non controlling interest
Total equity 2743912000
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 0
Provisions, non-current 138190000
Deferred tax liabilities (net) 98247000
Deferred government grants, Non-current 0
Other non-current liabilities 510000
Total non-current liabilities 236947000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 99127000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 105367000
Total Trade payable 204494000
Other current financial liabilities 30119000
Total current financial liabilities 234613000
Other current liabilities 31013000
Provisions, current 10816000
Current tax liabilities (Net) 906000
Deferred government grants, Current 0
Total current liabilities 277348000
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 514295000
Total equity and liabilites 3258207000
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 Latex Rubber Thread 1242023000 4634826000
2 Corrugated Carton Box 30112000 99161000
Total Segment Revenue 1272135000 4733987000
Less: Inter segment revenue 13132000 13132000
Revenue from operations 1259003000 4684078000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Latex Rubber Thread 103810000 325351000
2 Corrugated Carton Box 2223000 9320000
Total Profit before tax 106033000 334671000
i. Finance cost 8000 8000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 106025000 334599000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Latex Rubber Thread 3142695000 3142695000
2 Corrugated Carton Box 115512000 115512000
Total Segment Asset 3258207000 3258207000
Un-allocable Assets 0 0
Net Segment Asset 3258207000 3258207000
4 Segment Liabilities
Segment Liabilities
1 Latex Rubber Thread 505263000 505263000
2 Corrugated Carton Box 8126000 8126000
Total Segment Liabilities 513389000 513389000
Un-allocable Liabilities 0 0
Net Segment Liabilities 513389000 513389000
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 -4964000 -4964000
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 4964000 4964000



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 334599000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 72000
Adjustments for decrease (increase) in inventories -38037000
Adjustments for decrease (increase) in trade receivables, current -102699000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 741000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 12073000
Adjustments for other bank balances -691000
Adjustments for increase (decrease) in trade payables, current 34116000
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 89503000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 258000
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 0
Adjustments for dividend income 0
Adjustments for interest income 32845000
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) -37509000
Net cash flows from (used in) operations 297090000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 68477000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 228613000
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 0
Purchase of property, plant and equipment 64282000
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 32845000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -31437000
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 0
Payments of lease liabilities 0
Dividends paid 65121000
Interest paid 72000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -65193000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 131983000
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 131983000
Cash and cash equivalents cash flow statement at beginning of period 201821000
Cash and cash equivalents cash flow statement at end of period 333804000





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 Mohan & Mohan Associates Yes 30-Jun-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 Rubfila International Limited Mr. G Krishna Kumar Kea Managerial Personnel Remuneration Approved 7121000 0 0
2 Rubfila International Limited Mr. N N Parameswaran Kea Managerial Personnel Remuneration Approved 4149000 0 0
3 Rubfila International Limited M/s. Premier Tissues India Limited Wholly owned subsidiary Sale of goods or services Approved 18191000 2076000 681000
4 Rubfila International Limited M/s. Premier Tissues India Limited Wholly owned subsidiary Purchase of goods or services Approved 133000 139000 0
5 Rubfila International Limited PAT Financial Consultancy Pvt Ltd Companies in which directors are interested Interest received Approved 11556000 1904000 1968000
6 Premier Tissues India Limited Mr. G Krishna Kumar Kea Managerial Personnel Remuneration Approved 2460000 0 0
7 Premier Tissues India Limited Mr. N N Parameswaran Kea Managerial Personnel Remuneration Approved 1860000 0 0
8 Premier Tissues India Limited Mr. Venugopal Perumal Kea Managerial Personnel Remuneration Approved 600000 0 0
9 Premier Tissues India Limited PAT Financial Consultancy Pvt Ltd Companies in which directors are interested Interest received Approved 4250000 361000 361000
10 Rubfila International Limited PAT Financial Consultancy Pvt Ltd Companies in which directors are interested Inter-corporate deposit Approved 0 257500000 257500000
11 Premier Tissues India Limited PAT Financial Consultancy Pvt Ltd Companies in which directors are interested Inter-corporate deposit Approved 0 50000000 50000000
Total value of transaction during the reporting period 50320000





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 0
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 0