| Scrip code | 534597 |
|---|---|
| NSE Symbol | RTNINDIA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE834M01019 |
| Name of company | RATTANINDIA ENTERPRISES LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 11-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-11-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 11-11-2025 13:30:00 |
| End date and time of board meeting | 11-11-2025 14:30:00 |
| 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 | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 196.00 | 392.80 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 92.30 | 171.20 |
| (v) | Net gain on fair value changes | 10.20 | 15,274.10 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 2,12,093.30 | 3,82,120.90 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 2,12,391.80 | 3,97,959.00 | |
| Other income | 357.40 | 712.50 | |
| Total income | 2,12,749.20 | 3,98,671.50 | |
| 2 | Expenses | ||
| Cost of materials consumed | 4,380.70 | 6,877.60 | |
| Purchases of stock-in-trade | 1,81,893.70 | 3,31,274.20 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | (18,694.20) | (39,077.40) | |
| Employee benefit expense | 3,903.50 | 7,722.40 | |
| Finance costs | 1,932.70 | 3,642.10 | |
| Depreciation, depletion and amortisation expense | 363.10 | 699.40 | |
| Fees and commission expense | 35,604.60 | 68,179.60 | |
| Net loss on fair value changes | 45,750.30 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 0.00 | 20.40 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 3,184.90 | 5,711.40 |
| Total other expenses | 3,184.90 | 5,711.40 | |
| Total expenses | 2,58,319.30 | 3,85,049.70 | |
| 3 | Total profit before exceptional items and tax | (45,570.10) | 13,621.80 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (45,570.10) | 13,621.80 |
| 7 | Tax expense | ||
| 8 | Current tax | 646.00 | 899.00 |
| 9 | Deferred tax | (6,560.40) | 2,146.50 |
| 10 | Total tax expenses | (5,914.40) | 3,045.50 |
| 11 | Net Profit Loss for the period from continuing operations | (39,655.70) | 10,576.30 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | (39,655.70) | 10,576.30 |
| 16 | Other comprehensive income net of taxes | 21.70 | 40.00 |
| 17 | Total Comprehensive Income for the period | (39,634.00) | 10,616.30 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (39,654.80) | 10,617.50 | |
| Total profit or loss, attributable to non-controlling interests | (0.90) | (41.20) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (39,632.60) | 10,658.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (1.40) | (41.70) | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 27,645.40 | 27,645.40 | |
| Face value of equity share capital | 2 | 2 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -2.87 | 0.77 | |
| Diluted earnings per share from continuing operations | -2.87 | 0.77 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | -2.87 | 0.77 | |
| Diluted earnings per share | -2.87 | 0.77 | |
| 23 | Debt equity ratio | 0.00 | 0.00 |
| 24 | Debt service coverage ratio | 0.00 | 0.00 |
| 25 | Interest service coverage ratio | 0.00 | 0.00 |
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 13,621.80 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 3,642.10 | |
| Adjustments for decrease (increase) in inventories | (39,631.10) | |
| Adjustments for decrease (increase) in trade receivables, current | (7,038.20) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (8,628.20) | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | 1,995.60 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 30,277.90 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | (412.50) | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 699.40 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 18.20 | |
| Adjustments for provisions, non-current | (415.70) | |
| Adjustments for other financial liabilities, current | 3,131.40 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | (2.70) | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 392.80 | |
| Adjustments for share-based payments | 481.80 | |
| Adjustments for fair value losses (gains) | (15,216.00) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | (58.10) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (31,548.90) | |
| Net cash flows from (used in) operations | (17,927.10) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | (2,305.70) | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (15,621.40) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | (1.00) | |
| Purchase of property, plant and equipment | 101.40 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 78.90 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 540.40 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 489.60 | |
| Net cash flows from (used in) investing activities | 848.70 | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 16,387.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 391.80 | |
| Dividends paid | 0.00 | |
| Interest paid | 933.70 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 15,061.50 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 288.80 | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | 288.80 | |
| Cash and cash equivalents cash flow statement at beginning of period | 3,008.00 | |
| Cash and cash equivalents cash flow statement at end of period | 3,296.80 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 3,296.80 | ||
| Bank Balance other than (a) above | 10,070.40 | ||
| Derivative financial instruments | 0.00 | ||
| Receivables | |||
| (I) Trade Receivables | 12,076.70 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 53.30 | ||
| Investments | 1,19,528.20 | ||
| Other Financial assets | 594.20 | ||
| Total Financial Assets | 1,45,619.60 | ||
| 2 | Non Financial Asset | ||
| Inventories | 1,22,024.40 | ||
| Current tax assets (Net) | 1,033.50 | ||
| Deferred tax Assets (Net) | 594.10 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 989.80 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 676.50 | ||
| Goodwill | 14,561.30 | ||
| Other Intangible assets | 10,037.40 | ||
| Other non-financial assets (to be specified) | 32,536.80 | ||
| Total Non Financial Assets | 1,82,453.80 | ||
| Total assets | 3,28,073.40 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 27,645.40 | ||
| Other equity | 75,684.30 | ||
| Total equity attributable to owners of parent | 1,03,329.70 | ||
| Non controlling interest | 16930000 | ||
| Total equity | 1,03,499.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 35,176.10 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 58,484.80 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 0.00 | |
| (d) | Borrowings (Other than Debt Securities) | 1,07,097.30 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| (g) | Other financial liabilities | 12,402.10 | |
| Total Financial Liabilities | 2,13,160.30 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 1,676.00 | |
| (C ) | Deferred tax liabilities (Net) | 7,432.70 | |
| (d) | Other non-financial liabilities | 2,305.40 | |
| Total Non Financial Liabilities | 11,414.10 | ||
| Total liabilities | 2,24,574.40 | ||
| Total equity and liabilites | 3,28,073.40 | ||
| Disclosure of notes on assets and liabilities | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Retail- E-commerce business | 2,07,436.00 | 3,74,168.80 |
| 2 | EV (E-Motorcycles) | 4,229.10 | 7,568.90 |
| 3 | Investment | 0.00 | 15,214.60 |
| 4 | Others | 1,167.50 | 1,878.10 |
| Total Segment Revenue | 2,12,832.60 | 3,98,830.40 | |
| Less: Inter segment revenue | 440.80 | 871.40 | |
| Revenue from operations | 2,12,391.80 | 3,97,959.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Retail- E-commerce business | 2,973.50 | 3,949.40 |
| 2 | EV (E-Motorcycles) | (490.10) | (1,134.30) |
| 3 | Investment | (45,750.30) | 15,214.60 |
| 4 | Others | (360.40) | (767.40) |
| Total Profit before tax | (43,627.30) | 17,262.30 | |
| i. Finance cost | 1,932.70 | 3,642.10 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 10.10 | (1.60) | |
| Profit before tax | (45,570.10) | 13,621.80 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Retail- E-commerce business | 1,73,564.90 | 1,73,564.90 |
| 2 | EV (E-Motorcycles) | 28,893.10 | 28,893.10 |
| 3 | Investment | 1,19,376.30 | 1,19,376.30 |
| 4 | Others | 18,348.90 | 18,348.90 |
| Total Segment Asset | 3,40,183.20 | 3,40,183.20 | |
| Un-allocable Assets | (12,109.80) | (12,109.80) | |
| Net Segment Asset | 3,28,073.40 | 3,28,073.40 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Retail- E-commerce business | 1,19,366.30 | 1,19,366.30 |
| 2 | EV (E-Motorcycles) | 38,827.50 | 38,827.50 |
| 3 | Investment | 6,001.70 | 6,001.70 |
| 4 | Others | 6,527.00 | 6,527.00 |
| Total Segment Liabilities | 1,70,722.50 | 1,70,722.50 | |
| Un-allocable Liabilities | 53,851.90 | 53,851.90 | |
| Net Segment Liabilities | 2,24,574.40 | 2,24,574.40 | |
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | Items that will not be reclassified to profit or loss | 2270000 | 4220000 |
| Total Amount of items that will not be reclassified to profit and loss | 2270000 | 4220000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 3.20 | 6.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | 220000 | 380000 |
| Total Amount of items that will be reclassified to profit and loss | 220000 | 380000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 21.70 | 40.00 |