Integrated Filing — IndAS



General information about company
Scrip Code 534076
NSE Symbol RHIM
MSEI Symbol NOTLISTED
ISIN INE743M01012
Name of company RHI Magnesita India ltd
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 24-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 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 manufacturing of refactory and monolithics items
Start date and time of board meeting 28-May-2025   12:05:00
End date and time of board meeting 28-May-2025   16:10:00
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 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 9179680000 36744950000
Other income 8895000 260705000
Total income 9188575000 37005655000
2 Expenses
(a) Cost of materials consumed 3813175000 15167553000
(b) Purchases of stock-in-trade 1684894000 7841371000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -38672000 -1165144000
(d) Employee benefit expense 1058727000 3835382000
(e) Finance costs 93563000 425725000
(f) Depreciation, depletion and amortisation expense 466636000 1999221000
(f) Other Expenses
1 Other Expenses 1731978000 6274966000
Total other expenses 1731978000 6274966000
Total expenses 8810301000 34379074000
3 Total profit before exceptional items and tax 378274000 2626581000
4 Exceptional items 0 0
5 Total profit before tax 378274000 2626581000
6 Tax expense
7 Current tax 141537000 777215000
8 Deferred tax -125084000 -175762000
9 Total tax expenses 16453000 601453000
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 361821000 2025128000
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 361821000 2025128000
17 Other comprehensive income net of taxes -9461000 -7846000
18 Total Comprehensive Income for the period 352360000 2017282000
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 206501000 206501000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 39779652000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.75 9.81
Diluted earnings (loss) per share from continuing operations 1.75 9.81
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 1.75 9.81
Diluted earnings (loss) per share from continuing and discontinued operations 1.75 9.81
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 8563007000
Capital work-in-progress 633339000
Investment property 0
Goodwill 8671712000
Other intangible assets 10062168000
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 97000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 92045000
Total non-current financial assets 92142000
Deferred tax assets (net) 423000000
Other non-current assets 271291000
Total non-current assets 28716659000
2 Current assets
Inventories 10735508000
Current financial asset
Current investments 0
Trade receivables, current 7329727000
Cash and cash equivalents 967480000
Bank balance other than cash and cash equivalents 24552000
Loans, current 0
Other current financial assets 51654000
Total current financial assets 8373413000
Current tax assets (net) 0
Other current assets 3932385000
Total current assets 23041306000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 51757965000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 206501000
Other equity 39779652000
Total equity attributable to owners of parent 39986153000
Non controlling interest
Total equity 39986153000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2154824000
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 1246564000
Total non-current financial liabilities 3401388000
Provisions, non-current 28864000
Deferred tax liabilities (net) 209979000
Deferred government grants, Non-current 0
Other non-current liabilities 27082000
Total non-current liabilities 3667313000
Current liabilities
Current financial liabilities
Borrowings, current 303533000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 722364000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5494174000
Total Trade payable 6216538000
Other current financial liabilities 556278000
Total current financial liabilities 7076349000
Other current liabilities 626787000
Provisions, current 401363000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 8104499000
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 11771812000
Total equity and liabilites 51757965000
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 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-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 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 Remeasurement of the defined benefits plans -12642000 -10484000
2 Income Tax relating to items that will not be relclassified to profit or loss 3181000 2638000
Total Amount of items that will not be reclassified to profit and loss -9461000 -7846000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 0 0
5 Total Other comprehensive income -9461000 -7846000



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 2626581000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 425725000
Adjustments for decrease (increase) in inventories -1682324000
Adjustments for decrease (increase) in trade receivables, current 895679000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -34719000
Adjustments for decrease (increase) in other non-current assets -2639000
Adjustments for other financial assets, non-current -5381000
Adjustments for other financial assets, current -32363000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 490782000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -171375000
Adjustments for increase (decrease) in other non-current liabilities 8005000
Adjustments for depreciation and amortisation expense 2065084000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -635000
Adjustments for provisions, current 15120000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -54364000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 53179000
Adjustments for dividend income 0
Adjustments for interest income 52804000
Adjustments for share-based payments 27917000
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 -7845000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -109812000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1827230000
Net cash flows from (used in) operations 4453811000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 722979000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3730832000
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 14370000
Purchase of property, plant and equipment 1191213000
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 50467000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -6614000
Net cash flows from (used in) investing activities -1132990000
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 3074005000
Repayments of borrowings 4207569000
Payments of lease liabilities 67161000
Dividends paid 516254000
Interest paid 413712000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -2130691000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 467151000
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 467151000
Cash and cash equivalents cash flow statement at beginning of period 500329000
Cash and cash equivalents cash flow statement at end of period 967480000





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 Price Waterhouse Chartered Accountants LLP Yes 30-Nov-2026