INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol REXPIPES
MSEI Symbol NA
ISIN INE00D001018
Name of Company REX PIPES AND CABLES INDUSTRIES LIMITED
Type of company SME
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 12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Standalone
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
Segment Reporting Single segment
Description of single segment MANUFACTURING OF HDPE, PVC PIPES, CABLE AND WIRES, BUS FACBRICATIONS
Start date and time of board meeting 12-11-2025   13:00:00
End date and time of board meeting 12-11-2025   15:20:00
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
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
(III) 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 06-10-2025
Indicate Company website link for updated RPT policy of the Company WWW.RPCIL.COM
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
Disclosure for the default on loans and debts securities are not applicable on company


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 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 Standalone Standalone
1 Revenue From Operations
Revenue from operations 6,069.12 6,069.12
Other income 43.55 43.55
Total Income 6,112.67 6,112.67
2 Expenses
(a) Cost of materials consumed 4,358.65 4,358.65
(b) Purchases of stock-in-trade 905.86 905.86
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (157.41) (157.41)
(d) Employee benefit expense 120.40 120.40
(e) Finance costs 137.43 137.43
(f) Depreciation and amortisation expense 65.42 65.42
(g) Other Expenses
1 Manufacturing, administrative, selling & distribution expesnes 400.71 400.71
Total other expenses 400.71 400.71
Total expenses 5,831.06 5,831.06
3 Profit before exceptional and extraordinary items and tax 281.61 281.61
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 281.61 281.61
6 Extraordinary items 0.00 0.00
7 Profit before tax 281.61 281.61
8 Tax Expense
Current tax 81.94 81.94
Deferred tax 3.53 3.53
Total tax expenses 85.47 85.47
9 Net Profit Loss for the period from continuing operations 196.14 196.14
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 196.14 196.14
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 196.14 196.14
17 Details of equity share capital
Paid-up equity share capital 94,50,000.00 94,50,000.00
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.08 2.08
Diluted earnings (loss) per share from continuing and discontinued operations 2.08 2.08
20 Debt equity ratio 0.00 0.00
21 Debt service coverage ratio 0.00 0.00
22 Interest service coverage ratio 0.00 0.00
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Notes attached to Unaudited Standalone Financial Results for the Half Year Ended September 30, 2025 1. The above Standalone financial results of the Company (the” Statement “) have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at its meeting hold on November 12, 2025. 2. The Standalone financial results has been prepared in accordance with recognition and measurement principals laid down in the accounting Standard as prescribed under section 133 of the Companies Act, 2013 (The Act) read with the Companies (Accounting Standards ) Rules, 2021, as amended from time to time and the provision of the Companies Act 2013, as applicable and guidenelines issued by the Securities and Exchange Board of India (“SEBI”) and other recoginsed accounting these Principles and Policies generally accepted in India to the extent possible. These financial results are presented in accordance with the requirements of Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 read with other relevant rules and circulars issued there under. 3. The requirements of AS -17 “Segment Reporting” is not applicable to the company as it is engaged in single business segment. 4. The Figures for the half year ended March 31, 2025 are the balancing figures between audited figures in respect of year ended March 31, 2025 and unaudited figures for the half year ended September 30, 2024 5. Previous year’s/period’s figure have been regrouped/ reclassified wherever necessary to make the comparable. 6. Earnings per share have been calculated on the weighted average of the share capital outstanding during the period on annualized basis.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

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
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 281.61
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 137.43
Adjustments for depreciation and amortisation expense 65.42
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow (22.86)
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 to profit (loss) 179.99
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 315.68
Adjustments for decrease (increase) in trade receivables (703.40)
Adjustments for decrease (increase) in other current assets (165.46)
Adjustments for increase (decrease) in trade payables (28.53)
Adjustments for increase (decrease) in other current liabilities 28.37
Adjustments for provisions 0.00
Total adjustments for working capital (553.34)
Total adjustments for reconcile profit (loss) (373.35)
Net cash flows from (used in) operations (91.74)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 81.94
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (173.68)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (173.68)
4 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 0.36
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 5.95
Purchase of property plant and equipment 13.14
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 46.54
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 1.62
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 22.07
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (29.68)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (29.68)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 338.64
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 137.44
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 201.20
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 201.20
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2.16)
6 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 (2.16)
Cash and cash equivalents cash flow statement at beginning of period 97.29
Cash and cash equivalents cash flow statement at end of period 95.13


Statement of Asset and Liabilities

Amount in (Lakhs)

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 Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 945.00
Reserves and surplus 2,903.91
Money received against share warrants
Total shareholders' funds 3,848.91
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 44.07
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities 6.63
Long-term provisions 0.00
Total non-current liabilities 50.70
6 Current liabilities
Short-term borrowings 3,242.05
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 217.41
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 314.93
Total Trade payable 532.34
Other current liabilities 240.55
Short-term provisions 302.64
Total current liabilities 4,317.58
Total equity and liabilities 8,217.19
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 982.53
Producing properties
Intangible assets 0.13
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 982.66
ii Non-current investments 696.98
v Deferred tax assets (net) 1.68
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 46.54
viii Other non-current assets 251.66
Total non-current assets 1,979.52
Current assets
Current investments 0.00
Inventories 2,095.51
Trade receivables 3,239.80
Cash and cash equivalents 95.14
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 192.05
Other current assets 615.17
Total current assets 6,237.67
Total assets 8,217.19
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
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 Standalone Standalone
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 S C L J & ASSOCIATES Yes 31-12-2028


Signatory Details

Name of signatory
Designation of person
Place
Date


Amount in (Lakhs)

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 REX PIPES AND CABLES INDUSTRIES LIMITED SHARWAN KUMAR KALER PROMOTER Loan 118.00 APPROVED 0.00 01-07-2025 19.50 0.00 0.00
2 REX PIPES AND CABLES INDUSTRIES LIMITED SHARWAN KUMAR KALER PROMOTER Remuneration 22.00 APPROVED 0.00 01-07-2025 11.89 0.00 0.00
3 REX PIPES AND CABLES INDUSTRIES LIMITED SHARWAN KUMAR KALER PROMOTER Any other transaction RENT 12.00 APPROVED 0.00 01-07-2025 0.72 0.00 0.00
4 REX PIPES AND CABLES INDUSTRIES LIMITED JITENDRA KUMAR KALER PROMOTER GROUP Loan 200.00 APPROVED 0.00 01-07-2025 57.11 0.00 0.00
5 REX PIPES AND CABLES INDUSTRIES LIMITED JITENDRA KUMAR KALER PROMOTER GROUP Remuneration 7.68 APPROVED 0.00 01-07-2025 1.67 0.00 0.00
6 REX PIPES AND CABLES INDUSTRIES LIMITED JITENDRA KUMAR KALER PROMOTER GROUP Any other transaction RENT 12.00 APPROVED 0.00 01-07-2025 1.32 0.00 0.00
7 REX PIPES AND CABLES INDUSTRIES LIMITED RAJENDRA KALER PROMOTER GROUP Remuneration 16.20 APPROVED 0.00 01-07-2025 8.10 0.00 0.00
8 REX PIPES AND CABLES INDUSTRIES LIMITED RAJENDRA KALER PROMOTER GROUP Any other transaction REIMBURSEMENT 5.00 APPROVED 0.00 01-07-2025 0.97 0.00 0.00
9 REX PIPES AND CABLES INDUSTRIES LIMITED SOHANI DEVI PROMOTER Remuneration 6.00 APPROVED 0.00 01-07-2025 3.00 0.00 0.00
10 REX PIPES AND CABLES INDUSTRIES LIMITED SOHANI DEVI PROMOTER Any other transaction RENT 12.00 APPROVED 0.00 01-07-2025 3.66 0.00 0.00
11 REX PIPES AND CABLES INDUSTRIES LIMITED KANHIYA LAL SHARMA KEY MANAGEMENT PERSONNEL Remuneration 7.50 APPROVED 0.00 01-07-2025 3.06 0.00 0.00
12 REX PIPES AND CABLES INDUSTRIES LIMITED KANHIYA LAL SHARMA KEY MANAGEMENT PERSONNEL Any other transaction REIMBURSEMENT 5.00 APPROVED 0.00 01-07-2025 0.98 0.00 0.00
13 REX PIPES AND CABLES INDUSTRIES LIMITED KANHIYA LAL SHARMA KEY MANAGEMENT PERSONNEL Any other transaction ADVANCE 5.00 APPROVED 0.00 01-07-2025 0.00 0.00 0.00
14 REX PIPES AND CABLES INDUSTRIES LIMITED MONIKA BOHARA KEY MANAGEMENT PERSONNEL Remuneration 3.60 APPROVED 0.00 01-07-2025 1.33 0.00 0.00
15 REX PIPES AND CABLES INDUSTRIES LIMITED SUNITA KUMARI SPOUSE OF WHOLETIME DIRECTOR Remuneration 2.40 APPROVED 0.00 01-07-2025 1.08 0.00 0.00
16 REX PIPES AND CABLES INDUSTRIES LIMITED SUNITA KUMARI SPOUSE OF WHOLETIME DIRECTOR Any other transaction ADVANCE 50.00 APPROVED 0.00 01-07-2025 20.11 0.00 0.00
17 REX PIPES AND CABLES INDUSTRIES LIMITED SUPREME INDUSTRIES PROPRIETORSHIP CONCERN OF PROMOTER Sale of goods or services 100.00 APPROVED 0.00 01-07-2025 20.47 0.00 0.00
18 REX PIPES AND CABLES INDUSTRIES LIMITED SUPREME INDUSTRIES PROPRIETORSHIP CONCERN OF PROMOTER Purchase of goods or services 100.00 APPROVED 0.00 01-07-2025 0.32 0.00 0.00
19 REX PIPES AND CABLES INDUSTRIES LIMITED SWASTIK INFRACITY PRIVATE LIMITED WHOLLY OWNED SUBSIDIARY Sale of goods or services 100.00 APPROVED 0.00 01-07-2025 0.50 0.00 0.00
20 REX PIPES AND CABLES INDUSTRIES LIMITED RK INDUSTRIES PROPRIETORSHIP CONCERN OF PROMOTER GROUP Sale of goods or services 100.00 APPROVED 0.00 01-07-2025 8.08 0.00 0.00
21 REX PIPES AND CABLES INDUSTRIES LIMITED RAJ POLYMERS PROPRIETORSHIP CONCERN OF PROMOTER GROUP Sale of goods or services 100.00 APPROVED 0.00 01-07-2025 29.87 0.00 0.00
22 REX PIPES AND CABLES INDUSTRIES LIMITED RAJ POLYMERS PROPRIETORSHIP CONCERN OF PROMOTER GROUP Purchase of goods or services 100.00 APPROVED 0.00 01-07-2025 4.86 0.00 0.00
23 REX PIPES AND CABLES INDUSTRIES LIMITED REX COLD STORAGE PROPRIETORSHIP CONCERN OF PROMOTER Sale of goods or services 100.00 APPROVED 0.00 01-07-2025 0.33 0.00 0.00
24 REX PIPES AND CABLES INDUSTRIES LIMITED DLB GOVINDAM AFFORDABLE HOUSING PARTNERSHIP FIRM IN WHICH PROMOTER IS PARTNER Loan 150.00 APPROVED 0.00 01-07-2025 78.50 0.00 0.00
25 REX PIPES AND CABLES INDUSTRIES LIMITED REX EMPIRE PRIVATE LIMITED PROMOTER GROUP IS DIRECTOR Loan 100.00 APPROVED 0.00 01-07-2025 55.50 0.00 0.00
Total value of transaction during the reporting period 332.93