Integrated Filing — IndAS



General information about company
Scrip Code 533168
NSE Symbol ROSSELLIND
MSEI Symbol NA
ISIN INE847C01020
Name of company ROSSELL INDIA 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 16-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 Geographical
Description of single segment
Start date and time of board meeting 28-May-2025   15:00:00
End date and time of board meeting 28-May-2025   17:35:00
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 2025-01-27
Indicate Company website link for updated RPT policy of the Company https://rossellindia.com/investor-information/
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
The Company has not defaulted on Loans and Debt Securities.



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 87700000 1815600000
Other income 6500000 36500000
Total income 94200000 1852100000
2 Expenses
(a) Cost of materials consumed -800000 75700000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 37900000 -28300000
(d) Employee benefit expense 225700000 1087500000
(e) Finance costs 14500000 38200000
(f) Depreciation, depletion and amortisation expense 10800000 46700000
(f) Other Expenses
1 Consumption of Stores and Spares 12000000 86600000
2 Power and Fuel 14800000 124100000
3 Other Expenses 42300000 209400000
Total other expenses 69100000 420100000
Total expenses 357200000 1639900000
3 Total profit before exceptional items and tax -263000000 212200000
4 Exceptional items -100000 -1400000
5 Total profit before tax -263100000 210800000
6 Tax expense
7 Current tax -41500000 15000000
8 Deferred tax -1100000 -1100000
9 Total tax expenses -42600000 13900000
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 -220500000 196900000
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 -220500000 196900000
17 Other comprehensive income net of taxes -34100000 -40800000
18 Total Comprehensive Income for the period -254600000 156100000
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 75400000 75400000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1823300000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -5.85 5.22
Diluted earnings (loss) per share from continuing operations -5.85 5.22
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 -5.85 5.22
Diluted earnings (loss) per share from continuing and discontinued operations -5.85 5.22
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 2084200000
Capital work-in-progress 102000000
Investment property 0
Goodwill 0
Other intangible assets 2600000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 138600000
Trade receivables, non-current 0
Loans, non-current 700000
Other non-current financial assets 30500000
Total non-current financial assets 169800000
Deferred tax assets (net) 32800000
Other non-current assets 15400000
Total non-current assets 2406800000
2 Current assets
Inventories 91300000
Current financial asset
Current investments 406900000
Trade receivables, current 1800000
Cash and cash equivalents 6400000
Bank balance other than cash and cash equivalents 300000
Loans, current 2500000
Other current financial assets 200000
Total current financial assets 418100000
Current tax assets (net) 14700000
Other current assets 140400000
Total current assets 664500000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3071300000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 75400000
Other equity 1823300000
Total equity attributable to owners of parent 1898700000
Non controlling interest
Total equity 1898700000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 427500000
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 427500000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 24500000
Total non-current liabilities 452000000
Current liabilities
Current financial liabilities
Borrowings, current 434700000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 11000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 37200000
Total Trade payable 48200000
Other current financial liabilities 17000000
Total current financial liabilities 499900000
Other current liabilities 220700000
Provisions, current 0
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 720600000
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 1172600000
Total equity and liabilites 3071300000
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 Cultivation, Manufacture and Sale of Tea 87700000 1815600000
Total Segment Revenue 87700000 1815600000
Less: Inter segment revenue 0 0
Revenue from operations 87700000 1815600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cultivation, Manufacture and Sale of Tea -248600000 249000000
Total Profit before tax -248600000 249000000
i. Finance cost 14500000 14500000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -263100000 210800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cultivation, Manufacture and Sale of Tea 3071300000 3071300000
Total Segment Asset 3071300000 3071300000
Un-allocable Assets 0 0
Net Segment Asset 3071300000 3071300000
4 Segment Liabilities
Segment Liabilities
1 Cultivation, Manufacture and Sale of Tea 1172600000 1172600000
Total Segment Liabilities 1172600000 1172600000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1172600000 1172600000
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
1 Remeasurement of post-employment defined benefits obligations 13900000 7200000
Total Amount of items that will not be reclassified to profit and loss 13900000 7200000
2 Income tax relating to items that will not be reclassified to profit or loss 1800000 1800000
3 Amount of items that will be reclassified to profit and loss
1 Impairement recognized by revaluation of Non-current Investments -46200000 -46200000
Total Amount of items that will be reclassified to profit and loss -46200000 -46200000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -34100000 -40800000



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 210800000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 38200000
Adjustments for decrease (increase) in inventories -27400000
Adjustments for decrease (increase) in trade receivables, current 20000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -31700000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -5400000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 100000
Adjustments for increase (decrease) in trade payables, current 15900000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 88100000
Adjustments for increase (decrease) in other non-current liabilities 2700000
Adjustments for depreciation and amortisation expense 46700000
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 8100000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -10500000
Adjustments for dividend income 0
Adjustments for interest income 1700000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -6100000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -9800000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 2500000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 129700000
Net cash flows from (used in) operations 340500000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 14700000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 325800000
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 637200000
Other cash payments to acquire equity or debt instruments of other entities 735900000
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 1500000
Purchase of property, plant and equipment 803800000
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 2100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -898900000
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 597200000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 5700000
Interest paid 27100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 4700000
Net cash flows from (used in) financing activities 569100000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -4000000
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 -4000000
Cash and cash equivalents cash flow statement at beginning of period 10400000
Cash and cash equivalents cash flow statement at end of period 6400000





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 Khandelwal Ray & Co. Yes 30-Sep-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 INDIA LIMITED HARSH MOHAN GUPTA Key Management Personnel Remuneration 9264000 Omnibus Approval 9240000 0 0
2 ROSSELL INDIA LIMITED NIRMAL KUMAR KHURANA Key Management Personnel Remuneration 4985000 Omnibus Approval 4985000 0 0
3 ROSSELL INDIA LIMITED SAMARA GUPTA Key Management Personnel Remuneration 3440000 Omnibus Approval 3440000 0 0
4 ROSSELL INDIA LIMITED VINITA GUPTA Relative of Key Management Personnel Remuneration 2830000 Omnibus Approval 2830000 0 0
5 ROSSELL INDIA LIMITED HARVIN ESTATE PRIVATE LIMITED An enterprise over which the Key Management Personnel or their relatives have significant influence Any other transaction Rent paid for office space 300000 Omnibus Approval 300000 0 0
6 ROSSELL INDIA LIMITED HARVIN ESTATE PRIVATE LIMITED An enterprise over which the Key Management Personnel or their relatives have significant influence Any other transaction Rent paid for residential Accomodation 300000 Omnibus Approval 300000 0 0
7 ROSSELL INDIA LIMITED BMG FOUNDATION An enterprise over which the Key Management Personnel or their relatives have significant influence Any other transaction Contribution made for charitable purpose (included in CSR Activities) 1324000 Omnibus Approval 1324000 0 0
8 ROSSELL INDIA LIMITED ROSSELL TECHSYS LIMITED An enterprise over which the Key Management Personnel or their relatives have significant influence Any other transaction Balance payable as on reporting date 755000 Approved 755000 0 0
Total value of transaction during the reporting period 23174000