Integrated Filing — IndAS



General information about company
Scrip Code 544136
NSE Symbol RKSWAMY
MSEI Symbol NOTLISTED
ISIN INE0NQ801033
Name of company R K SWAMY 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 21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-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 Single segment
Description of single segment Integrated Marketing Services
Start date and time of board meeting 21-May-2025   14:30:00
End date and time of board meeting 21-May-2025   16:30:00
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 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 835112000 2942865000
Other income 36035000 118660000
Total income 871147000 3061525000
2 Expenses
(a) Cost of materials consumed 184557000 809319000
(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 338939000 1302495000
(e) Finance costs 6485000 21027000
(f) Depreciation, depletion and amortisation expense 38505000 145347000
(f) Other Expenses
1 Other Expenses 150430000 535653000
Total other expenses 150430000 535653000
Total expenses 718916000 2813841000
3 Total profit before exceptional items and tax 152231000 247684000
4 Exceptional items 0 0
5 Total profit before tax 152231000 247684000
6 Tax expense
7 Current tax 28573000 57167000
8 Deferred tax 331000 3915000
9 Total tax expenses 28904000 61082000
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 123327000 186602000
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 123327000 186602000
17 Other comprehensive income net of taxes 303000 -3807000
18 Total Comprehensive Income for the period 123630000 182795000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 123327000 186602000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 303000 -3807000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 252387000 252387000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 2242941000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.44 3.7
Diluted earnings (loss) per share from continuing operations 2.44 3.7
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 2.44 3.7
Diluted earnings (loss) per share from continuing and discontinued operations 2.44 3.7
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) As per Regulation 33, ratios are not applicable n nThe numbers related to Financial Results have been grouped under utility to the best extent possible n nFor Notes to Financial Results, kindly refer Corporate Announcements on www.bseindia.com and www.nseindia.com n



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 449140000
Capital work-in-progress 7629000
Investment property 0
Goodwill 0
Other intangible assets 19349000
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 4819000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 118316000
Total non-current financial assets 123135000
Deferred tax assets (net) 39797000
Other non-current assets 171318000
Total non-current assets 810368000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 1460461000
Cash and cash equivalents 283302000
Bank balance other than cash and cash equivalents 999668000
Loans, current 8826000
Other current financial assets 346748000
Total current financial assets 3099005000
Current tax assets (net) 0
Other current assets 136814000
Total current assets 3235819000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4046187000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 252387000
Other equity 2242941000
Total equity attributable to owners of parent 2495328000
Non controlling interest
Total equity 2495328000
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 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 238042000
Total non-current financial liabilities 238042000
Provisions, non-current 32405000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 270447000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 63059000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 876085000
Total Trade payable 939144000
Other current financial liabilities 239347000
Total current financial liabilities 1178491000
Other current liabilities 68946000
Provisions, current 32975000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1280412000
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 1550859000
Total equity and liabilites 4046187000
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)
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 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 Remeasurement of defined benefit plans 535000 -4498000
Total Amount of items that will not be reclassified to profit and loss 535000 -4498000
2 Income tax relating to items that will not be reclassified to profit or loss 134000 -1133000
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign operations -98000 -442000
Total Amount of items that will be reclassified to profit and loss -98000 -442000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 303000 -3807000



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 247684000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 21027000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -137222000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -24985000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -134142000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 79002000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -171611000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 145347000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -1674000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -19923000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 92000
Adjustments for interest income 89333000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -607000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -1215000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 835000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -334593000
Net cash flows from (used in) operations -86909000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 16081000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -102990000
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 840000
Purchase of property, plant and equipment 95275000
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 92000
Interest received 59965000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 149951000
Net cash flows from (used in) investing activities 115573000
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 118967000
Dividends paid 100935000
Interest paid 415000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -700000
Net cash flows from (used in) financing activities -221017000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -208434000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 2000
Net increase (decrease) in cash and cash equivalents -208432000
Cash and cash equivalents cash flow statement at beginning of period 491734000
Cash and cash equivalents cash flow statement at end of period 283302000





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 M/s. C N K & Associates LLP Yes 31-Jul-2027