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 Consolidated
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



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 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 366820000 1079653000
Other income 4464000 12875000
Total income 371284000 1092528000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 3049000 7219000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 58347000 199921000
(e) Finance costs 7268000 23359000
(f) Depreciation, depletion and amortisation expense 1658000 14658000
(f) Other Expenses
1 Direct Operating Cost 227725000 487083000
2 Other expenses 45445000 163594000
Total other expenses 273170000 650677000
Total expenses 343492000 895834000
3 Total profit before exceptional items and tax 27792000 196694000
4 Exceptional items 0 0
5 Total profit before tax 27792000 196694000
6 Tax expense
7 Current tax 13207000 59004000
8 Deferred tax -2695000 2380000
9 Total tax expenses 10512000 61384000
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 17280000 135310000
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 17280000 135310000
17 Other comprehensive income net of taxes 2310000 1739000
18 Total Comprehensive Income for the period 19590000 137049000
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 0.98 7.69
Diluted earnings (loss) per share from continuing operations 0.98 7.69
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 0.98 7.69
Diluted earnings (loss) per share from continuing and discontinued operations 0.98 7.69
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 14555000
Capital work-in-progress
Investment property 69865000
Goodwill 9000
Other intangible assets 18066000
Intangible assets under development 907000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 17594000
Trade receivables, non-current
Loans, non-current 5871000
Other non-current financial assets 92223000
Total non-current financial assets 115688000
Deferred tax assets (net) 25590000
Other non-current assets 37965000
Total non-current assets 282645000
2 Current assets
Inventories 0
Current financial asset
Current investments 321000
Trade receivables, current 1564893000
Cash and cash equivalents 19074000
Bank balance other than cash and cash equivalents 19395000
Loans, current 0
Other current financial assets 77147000
Total current financial assets 1680830000
Current tax assets (net) 29531000
Other current assets 46012000
Total current assets 1756373000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2039018000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 181225000
Other equity 1324067000
Total equity attributable to owners of parent 1505292000
Non controlling interest
Total equity 1505292000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 803000
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 2484000
Total non-current financial liabilities 3287000
Provisions, non-current 13186000
Deferred tax liabilities (net) 878000
Deferred government grants, Non-current
Other non-current liabilities 41975000
Total non-current liabilities 59326000
Current liabilities
Current financial liabilities
Borrowings, current 158135000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 44227000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 216154000
Total Trade payable 260381000
Other current financial liabilities 53757000
Total current financial liabilities 472273000
Other current liabilities 1937000
Provisions, current 103000
Current tax liabilities (Net) 87000
Deferred government grants, Current
Total current liabilities 474400000
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 533726000
Total equity and liabilites 2039018000
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Consultancy, Advisory and Technical Support Services 363445000 1028604000
2 Income from EPC Services 806000 42813000
3 Sale of Software licence 2569000 8236000
Total Segment Revenue 366820000 1079653000
Less: Inter segment revenue
Revenue from operations 366820000 1079653000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Consultancy, Advisory and Technical Support Services 87624000 389482000
2 Income from EPC Services -9446000 -5069000
3 Sale of Software licence -481000 1017000
Total Profit before tax 77697000 385430000
i. Finance cost 7268000 7268000
ii. Other Unallocable Expenditure net off Unallocable income 42639000 42639000
Profit before tax 27790000 196694000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Consultancy, Advisory and Technical Support Services 512621000 512621000
2 Income from EPC Services 15708000 15708000
3 Sale of Software licence 5420000 5420000
Total Segment Asset 533749000 533749000
Un-allocable Assets 0 0
Net Segment Asset 533749000 533749000
4 Segment Liabilities
Segment Liabilities
1 Consultancy, Advisory and Technical Support Services 1975115000 1975115000
2 Income from EPC Services 61027000 61027000
3 Sale of Software licence 2880000 2880000
Total Segment Liabilities 2039022000 2039022000
Un-allocable Liabilities 0 0
Net Segment Liabilities 2039022000 2039022000
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Acturial Gain 3088000 809000
2 Tax -778000 930000
Total Amount of items that will not be reclassified to profit and loss 2310000 1739000
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
5 Total Other comprehensive income 2310000 1739000



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 196694000
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 -267989000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -2331000
Adjustments for decrease (increase) in other non-current assets -3945000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -44200000
Adjustments for other bank balances 6234000
Adjustments for increase (decrease) in trade payables, current -67637000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 19703000
Adjustments for increase (decrease) in other non-current liabilities -772000
Adjustments for depreciation and amortisation expense 14658000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 3388000
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 5462000
Adjustments for share-based payments 438000
Adjustments for fair value losses (gains) -16000
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 87326000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -260605000
Net cash flows from (used in) operations -63911000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 59874000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -123785000
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 -46263000
Purchase of property, plant and equipment 0
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -6769000
Net cash flows from (used in) investing activities -53032000
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 500000
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings -65598000
Payments of lease liabilities 6843000
Dividends paid 0
Interest paid 22266000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 7426000
Net cash flows from (used in) financing activities 175040000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1777000
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 -1777000
Cash and cash equivalents cash flow statement at beginning of period 20876000
Cash and cash equivalents cash flow statement at end of period 19099000





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