Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol REPL
MSEI Symbol NA
ISIN INE364Z01019
Name of company RUDRABHISHEK ENTERPRISES 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 30-May-2025   15:00:00
End date and time of board meeting 30-May-2025   20:00:00
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
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 2025-02-14
Indicate Company website link for updated RPT policy of the Company www.repl.global
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



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 331708000 970051000
Other income 4870000 13133000
Total income 336578000 983184000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 44535000 168979000
(e) Finance costs 7000000 22449000
(f) Depreciation, depletion and amortisation expense 3209000 11459000
(f) Other Expenses
1 Other expenses 39249000 152594000
2 Direct Operating Cost 211571000 434721000
Total other expenses 250820000 587315000
Total expenses 305564000 790202000
3 Total profit before exceptional items and tax 31014000 192982000
4 Exceptional items 0 0
5 Total profit before tax 31014000 192982000
6 Tax expense
7 Current tax 12184000 55378000
8 Deferred tax -997000 4649000
9 Total tax expenses 11187000 60027000
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 19827000 132955000
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 19827000 132955000
17 Other comprehensive income net of taxes 2282000 542000
18 Total Comprehensive Income for the period 22109000 133497000
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 181225000 181225000
Face value of equity share capital 10 10
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 1.13 7.55
Diluted earnings (loss) per share from continuing operations 1.13 7.55
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 1.13 7.55
Diluted earnings (loss) per share from continuing and discontinued operations 1.13 7.55
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 9539000
Capital work-in-progress
Investment property 56045000
Goodwill 0
Other intangible assets 3058000
Intangible assets under development 907000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 65117000
Trade receivables, non-current 0
Loans, non-current 15750000
Other non-current financial assets 88269000
Total non-current financial assets 169136000
Deferred tax assets (net) 23689000
Other non-current assets 37965000
Total non-current assets 300339000
2 Current assets
Inventories 0
Current financial asset
Current investments 321000
Trade receivables, current 1507891000
Cash and cash equivalents 7705000
Bank balance other than cash and cash equivalents 19395000
Loans, current 0
Other current financial assets 75142000
Total current financial assets 1610454000
Current tax assets (net) 27243000
Other current assets 39370000
Total current assets 1677067000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1977406000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 181225000
Other equity 1304820000
Total equity attributable to owners of parent 1486045000
Non controlling interest
Total equity 1486045000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 12018000
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 1938000
Total non-current financial liabilities 13956000
Provisions, non-current 148742000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 2483000
Total non-current liabilities 165181000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 44106000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 195237000
Total Trade payable 239343000
Other current financial liabilities 47269000
Total current financial liabilities 286612000
Other current liabilities 39490000
Provisions, current 78000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 326180000
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 491361000
Total equity and liabilites 1977406000
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 Consultancy, Advisory and Technical Support Services 331708000 948919000
2 Income from EPC Services 0 21132000
Total Segment Revenue 331708000 970051000
Less: Inter segment revenue
Revenue from operations 331708000 970051000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Consultancy, Advisory and Technical Support Services 75601000 363930000
2 Income from EPC Services 0 2421000
Total Profit before tax 75601000 366351000
i. Finance cost 7001000 7001000
ii. Other Unallocable Expenditure net off Unallocable income 37588000 37588000
Profit before tax 31012000 192982000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Consultancy, Advisory and Technical Support Services 486199000 486199000
2 Income from EPC Services 5165000 5165000
Total Segment Asset 491364000 491364000
Un-allocable Assets 0 0
Net Segment Asset 491364000 491364000
4 Segment Liabilities
Segment Liabilities
1 Consultancy, Advisory and Technical Support Services 1940198000 1940198000
2 Income from EPC Services 37212000 37212000
Total Segment Liabilities 1977410000 1977410000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1977410000 1977410000
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 Acturial Gain 3051000 725000
2 Taxes -769000 -183000
Total Amount of items that will not be reclassified to profit and loss 2282000 542000
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 2282000 542000



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 192982000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -274277000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 1988000
Adjustments for decrease (increase) in other non-current assets -3945000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -45988000
Adjustments for other bank balances 6233000
Adjustments for increase (decrease) in trade payables, current -47380000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 17895000
Adjustments for increase (decrease) in other non-current liabilities -931000
Adjustments for depreciation and amortisation expense 11459000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2960000
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 265000
Adjustments for interest income 5457000
Adjustments for share-based payments 437000
Adjustments for fair value losses (gains) -11000
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 82271000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -255011000
Net cash flows from (used in) operations -62029000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 55742000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -117771000
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 0
Proceeds from sales of investment property -36348000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -6768000
Net cash flows from (used in) investing activities -43116000
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 131625000
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 61935000
Repayments of borrowings 15750000
Payments of lease liabilities 6843000
Dividends paid 0
Interest paid 21856000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 7270000
Net cash flows from (used in) financing activities 156381000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -4506000
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 -4506000
Cash and cash equivalents cash flow statement at beginning of period 12948000
Cash and cash equivalents cash flow statement at end of period 8442000





Details of Impact of Audit Qualification
Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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


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 Rudrabhishek Enterprises Ltd Pushp Products Private Limited Enterprises controlled by key management personnel and their relatives Any other transaction Rent Approved 3175000 0 7051000
2 Rudrabhishek Enterprises Ltd Gyanwati Misra Key Management personnel and their relatives Any other transaction Rent Approved 216000 0 618000
3 Rudrabhishek Enterprises Ltd Samad Trade Links Private Limited Enterprises controlled by key management personnel and their relatives Any other transaction Rent Approved 712000 0 398000
4 Rudrabhishek Enterprises Ltd Pradeep Misra Key Management personnel and their relatives Any other transaction Royalty Approved 10157000 0 3068000
5 Rudrabhishek Enterprises Ltd Pradeep Richa Educare Foundation Enterprises controlled by key management personnel and their relatives Any other transaction CSR Approved 1800000 0 0
6 Rudrabhishek Enterprises Ltd Rudrabishek Trust for Sports and Education Enterprises controlled by key management personnel and their relatives Any other transaction CSR Approved 500000 0 0
7 Rudrabhishek Enterprises Ltd Despecto Realtors India Pvt. Ltd. Enterprises controlled by key management personnel and their relatives Purchase of fixed assets Approved 6000000 0 7521000
8 Rudrabhishek Enterprises Ltd Vinayaka Finlease Pvt Ltd Enterprises controlled by key management personnel and their relatives Interest paid Approved 15000 0 0
9 Rudrabhishek Enterprises Ltd Impact R SM REIT Enterprises controlled by key management personnel and their relatives Investment Approved 10000 0 10000
10 Rudrabhishek Enterprises Ltd Pradeep Misra Key Management personnel and their relatives Remuneration Approved 2400000 0 185000
11 Rudrabhishek Enterprises Ltd Richa Misra Key Management personnel and their relatives Remuneration Approved 1800000 0 100000
12 Rudrabhishek Enterprises Ltd Prajjwal Misra Director Remuneration Approved 150000 0 0
13 Rudrabhishek Enterprises Ltd Manoj Kumar Director Remuneration Approved 1361000 0 113000
14 Rudrabhishek Enterprises Ltd Himanshu Garg Director Remuneration Approved 195000 0 403000
15 Rudrabhishek Enterprises Ltd Rahas Bihari Panda Key Management personnel and their relatives Remuneration Approved 1184000 0 202000
16 Rudrabhishek Enterprises Ltd Tarun Jain Director Remuneration Approved 185000 0 383000
17 Rudrabhishek Enterprises Ltd Vinod Tiku Director Remuneration Approved 170000 0 189000
18 Rudrabhishek Enterprises Ltd NEW MODERN BUILDWELL PRIVATE LIMITED Enterprises controlled by key management personnel and their relatives Investment Approved 31590000 0 1579000
19 Rudrabhishek Enterprises Ltd Shikha Mehra Chawla director Remuneration Approved 150000 0 135000
Total value of transaction during the reporting period 61770000