General information about company |
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|---|---|
| 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-Apr-2024 |
| Date of end of financial year | 31-Mar-2025 |
| Date of board meeting when results were approved | 27-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 | 27-May-2025 13:00:00 |
| End date and time of board meeting | 27-May-2025 14:35:00 |
| 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 — NBFC |
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|---|---|---|---|
| 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 | |||
| (i) | Interest Income | 18150000 | 83480000 |
| (ii) | Dividend Income | 0 | 0 |
| (iii) | Rental Income | 300000 | 3000000 |
| (iv) | Fees and commission Income | 11380000 | 41720000 |
| (v) | Net gain on fair value changes | 1330000 | 1664480000 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0 | 0 |
| (vii) | Sale of products (including Excise Duty) | 15014450000 | 66870780000 |
| (viii) | Sale of services | 0 | 0 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 15045610000 | 68663460000 | |
| Other income | 53030000 | 97660000 | |
| Total income | 15098640000 | 68761120000 | |
| 2 | Expenses | ||
| Cost of materials consumed | 333980000 | 1391310000 | |
| Purchases of stock-in-trade | 10639360000 | 51805770000 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 728790000 | 1010270000 | |
| Employee benefit expense | 296600000 | 1428690000 | |
| Finance costs | 154950000 | 942820000 | |
| Depreciation, depletion and amortisation expense | 42530000 | 160170000 | |
| Fees and commission expense | 2324400000 | 9203870000 | |
| Net loss on fair value changes | 4117520000 | 0 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0 | 0 | |
| Impairment on financial instruments | 540000 | 11010000 | |
| (f) | Other expenses | ||
| 1 | Other Expenses | 374110000 | 1288100000 |
| Total other expenses | 374110000 | 1288100000 | |
| Total expenses | 19012780000 | 67242010000 | |
| 3 | Total profit before exceptional items and tax | -3914140000 | 1519110000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | -3914140000 | 1519110000 |
| 7 | Tax expense | ||
| 8 | Current tax | 141640000 | 358680000 |
| 9 | Deferred tax | -470710000 | 353280000 |
| 10 | Total tax expenses | -329070000 | 711960000 |
| 11 | Net Profit Loss for the period from continuing operations | -3585070000 | 807150000 |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 13 | Tax expense of discontinued operations | 0 | 0 |
| 17 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 |
| 15 | Total profit (loss) for period | -3585070000 | 807150000 |
| 16 | Other comprehensive income net of taxes | 7210000 | 6330000 |
| 17 | Total Comprehensive Income for the period | -3577860000 | 813480000 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | -3558870000 | 844350000 | |
| Total profit or loss, attributable to non-controlling interests | -26200000 | -37200000 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | -3551710000 | 850690000 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | -26150000 | -37210000 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 2764540000 | 2764540000 | |
| Face value of equity share capital | 2 | 2 | |
| 21 | Reserves excluding revaluation reserve | 6454460000 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | -2.58 | 0.61 | |
| Diluted earnings per share from continuing operations | -2.58 | 0.61 | |
| 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 | -2.58 | 0.61 | |
| Diluted earnings per share | -2.58 | 0.61 | |
| 23 | Debt equity ratio | 0.0 | 0.0 |
| 24 | Debt service coverage ratio | 0.0 | 0.0 |
| 25 | Interest service coverage ratio | 0.0 | 0.0 |
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
Remarks |
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| 23 | Debt equity ratio | |
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio | |
Text Block |
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| Textual Information(1) | Please refer to pdf version of Audited Financial Results filed with the Stock Exchange on 27th May, 2025. | ||
Cash flow statement, indirect |
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|---|---|---|---|
| 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 | 1519110000 | ||
| Adjustments for reconcile profit (loss) | |||
| Adjustments for finance costs | 942820000 | ||
| Adjustments for decrease (increase) in inventories | 947160000 | ||
| Adjustments for decrease (increase) in trade receivables, current | -71580000 | ||
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | ||
| Adjustments for decrease (increase) in other current assets | 195820000 | ||
| Adjustments for decrease (increase) in other non-current assets | 0 | ||
| Adjustments for other financial assets, non-current | 0 | ||
| Adjustments for other financial assets, current | 575780000 | ||
| Adjustments for other bank balances | 0 | ||
| Adjustments for increase (decrease) in trade payables, current | 823620000 | ||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | ||
| Adjustments for increase (decrease) in other current liabilities | 1020000 | ||
| Adjustments for increase (decrease) in other non-current liabilities | 0 | ||
| Adjustments for depreciation and amortisation expense | 160170000 | ||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 73650000 | ||
| Adjustments for provisions, current | 11010000 | ||
| Adjustments for provisions, non-current | 0 | ||
| Adjustments for other financial liabilities, current | 59410000 | ||
| Adjustments for other financial liabilities, non-current | 0 | ||
| Adjustments for unrealised foreign exchange losses gains | -600000 | ||
| Adjustments for dividend income | 0 | ||
| Adjustments for interest income | 83480000 | ||
| Adjustments for share-based payments | -25380000 | ||
| Adjustments for fair value losses (gains) | -1638680000 | ||
| Adjustments for undistributed profits of associates | 0 | ||
| Other adjustments for which cash effects are investing or financing cash flow | -25880000 | ||
| Other adjustments to reconcile profit (loss) | 0 | ||
| Other adjustments for non-cash items | -9040000 | ||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | ||
| Total adjustments for reconcile profit (loss) | 1935820000 | ||
| Net cash flows from (used in) operations | 3454930000 | ||
| Dividends received | 0 | ||
| Interest paid | 0 | ||
| Interest received | 0 | ||
| Income taxes paid (refund) | 390860000 | ||
| Other inflows (outflows) of cash | 0 | ||
| Net cash flows from (used in) operating activities | 3064070000 | ||
| 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 | 100000 | ||
| 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 | 430000 | ||
| Purchase of property, plant and equipment | 21380000 | ||
| 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 | 69530000 | ||
| 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 | 57680000 | ||
| Income taxes paid (refund) | 0 | ||
| Other inflows (outflows) of cash | 332100000 | ||
| Net cash flows from (used in) investing activities | 299200000 | ||
| 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 | 3055640000 | ||
| Payments of lease liabilities | 76230000 | ||
| Dividends paid | 0 | ||
| Interest paid | 593190000 | ||
| Income taxes paid (refund) | 0 | ||
| Other inflows (outflows) of cash | 0 | ||
| Net cash flows from (used in) financing activities | -3725060000 | ||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -361790000 | ||
| 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 | -361790000 | ||
| Cash and cash equivalents cash flow statement at beginning of period | 662590000 | ||
| Cash and cash equivalents cash flow statement at end of period | 300800000 | ||
Statement of Asset and Liabilities |
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|---|---|---|---|
| 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 | Finanical Asset | ||
| Cash and cash equivalents | 300800000 | ||
| Bank Balance other than (a) above | 1005980000 | ||
| Derivative financial instruments | 0 | ||
| Receivables | |||
| (I) Trade Receivables | 505680000 | ||
| (II) Other Receivables | 0 | ||
| Loans | 5330000 | ||
| Investments | 10491380000 | ||
| Other Financial assets | 257420000 | ||
| Total Financial Assets | 12566590000 | ||
| 2 | Non Financial Asset | ||
| Inventories | 8239350000 | ||
| Current tax assets (Net) | 423820000 | ||
| Deferred tax Assets (Net) | 58220000 | ||
| Investment Property | 0 | ||
| Biological assets other than bearer plants | 0 | ||
| Property, Plant and Equipment | 107450000 | ||
| Capital work-in-progress | 0 | ||
| Intangible assets under development | 62330000 | ||
| Goodwill | 1456130000 | ||
| Other Intangible assets | 1052560000 | ||
| Other non-financial assets (to be specified) | 2390900000 | ||
| Total Non Financial Assets | 13790760000 | ||
| Total assets | 26357350000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2764540000 | ||
| Other equity | 6454460000 | ||
| Total equity attributable to owners of parent | 9219000000 | ||
| Non controlling interest | 21100000 | ||
| Total equity | 9240100000 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 1536370000 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 4843490000 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0 | ||
| (C ) | Debt Securities | 0 | |
| (d) | Borrowings (Other than Debt Securities) | 8821620000 | |
| (e) | Deposits | 0 | |
| (f) | Subordinated Liabilities | 0 | |
| (g) | Other financial liabilities | 944810000 | |
| Total Financial Liabilities | 16146290000 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0 | |
| (b) | Provisions | 175720000 | |
| (C ) | Deferred tax liabilities (Net) | 526830000 | |
| (d) | Other non-financial liabilities | 268410000 | |
| Total Non Financial Liabilities | 970960000 | ||
| Total liabilities | 17117250000 | ||
| Total equity and liabilites | 26357350000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|
| 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-Jan-2025 | 01-Apr-2024 |
| B | 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 | Retail-E-Commerce business | 14636460000 | 65428590000 |
| 2 | EV (E-Motorcycles) | 384590000 | 1507510000 |
| 3 | Investment | 0 | 1638500000 |
| 4 | Others | 69850000 | 297370000 |
| Total Segment Revenue | 15090900000 | 68871970000 | |
| Less: Inter segment revenue | 45290000 | 208510000 | |
| Revenue from operations | 15045610000 | 68663460000 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Retail-E-Commerce business | 571940000 | 1779350000 |
| 2 | EV (E-Motorcycles) | -173770000 | -624750000 |
| 3 | Investment | -4117520000 | 1638500000 |
| 4 | Others | -50220000 | -266000000 |
| Total Profit before tax | -3769570000 | 2527100000 | |
| i. Finance cost | 154950000 | 942820000 | |
| ii. Other Unallocable Expenditure net off Unallocable income | -10380000 | -10380000 | |
| Profit before tax | -3914140000 | 1519110000 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Retail-E-Commerce business | 12140750000 | 12140750000 |
| 2 | EV (E-Motorcycles) | 2879350000 | 2879350000 |
| 3 | Investment | 10416170000 | 10416170000 |
| 4 | Others | 1899170000 | 1899170000 |
| Total Segment Asset | 27335440000 | 27335440000 | |
| Un-allocable Assets | -978090000 | -978090000 | |
| Net Segment Asset | 26357350000 | 26357350000 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Retail-E-Commerce business | 7287860000 | 7287860000 |
| 2 | EV (E-Motorcycles) | 3637500000 | 3637500000 |
| 3 | Investment | 381800000 | 381800000 |
| 4 | Others | 239680000 | 239680000 |
| Total Segment Liabilities | 11546840000 | 11546840000 | |
| Un-allocable Liabilities | 5570410000 | 5570410000 | |
| Net Segment Liabilities | 17117250000 | 17117250000 | |
| Disclosure of notes on segments | |||
Other Comprehensive Income |
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|---|---|---|---|
| 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-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 | Items that will not be reclassified to profit or loss | 7910000 | 8430000 |
| Total Amount of items that will not be reclassified to profit and loss | 7910000 | 8430000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 840000 | 1130000 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | 140000 | -970000 |
| Total Amount of items that will be reclassified to profit and loss | 140000 | -970000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0 | 0 |
| 5 | Total Other comprehensive income | 7210000 | 6330000 |
Details of Impact of Audit Qualification |
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|---|---|
| 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 Walker Chandiok & Co. LLP | Yes | 31-May-2025 | ||
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