5335522025-07-012025-09-305335522025-09-305335522025-03-315335522025-04-012025-09-305335522025-07-012025-09-30in-capmkt:OtherExpenses1Member5335522025-07-012025-09-30in-capmkt:OtherExpenses2Member5335522025-04-012025-09-30in-capmkt:OtherExpenses1Member5335522025-04-012025-09-30in-capmkt:OtherExpenses2Member5335522025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15335522025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15335522025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15335522025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares533552RUPANOTLISTEDINE895B01021RUPA & COMPANY LIMITEDMain BoardEquity2025-04-012026-03-312025-11-132025-11-06INRLakhsQuarterlySecond quarterSingle segmentHosiery & related services2025-11-1314:45:002025-11-1316:15:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated320162300056851000325847400013757760002466400012865600016635300046442000372590001282901000306205100019642300001964230005076800067900051447000014497600000001449760008000014505600000007952400011.821.82001.821.820.00010.04480.0523The Parent Company has issued 1,000 units of Commercial Paper of face value of Rs 500,000/- each aggregating to Rs 50 crores at a discount of 6.28% p.a. due for redemption on December 10, 2025. The credit rating assigned for the Commercial Paper by CRISIL is A1+. <BR> <BR> 4. The above Consolidated Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (“Ind AS”) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 and 52 of SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015 (as amended). The said results have been reviewed by the Audit Committee and approved by the Board of Directors of the Parent at their respective meetings held on November 13, 2025. <BR> 5. As the Group's business activity falls within a single significant primary business segment i.e. 'Hosiery and related service', no separate segment information is disclosed. These in the context of Ind AS 108 on "Operating Segments" are considered to constitute one segment and hence, the Group has not made any additional segment disclosures. <BR> 6. The Consolidated figures includes figures of wholly owned subsidiaries viz Imoogi Fashions Private Limited, Euro Fashion Inners International Private Limited, Oban Fashions Private Limited and Rupa Bangladesh Private Limited. During the quarter ended June 2025 the Parent Company has divested its entire stake in one of the Wholly owned Subsidiary Rupa Fashions Pvt Ltd. <BR> 7. There were no exceptional item during the quarter ended September 30, 2025. During the quarter ended June 2025 the Parent Company has recognised an amount of Rs 157 Lakhs as an exceptional item pursuant to settlement with a creditor of erstwhile licensed brand undertaking, which license has since been surrendered. <BR> 8. During the quarter ended September 30, 2025, the Parent Company has issued commercial papers which were listed on the BSE pursuant to SEBI Master Circular No. SEBI/HO/DDHS/PoD1/P/CIR/2024/54 dated May 22, 2024. <BR> 9. Figures for the previous period/year have been regrouped and / or reclassified to conform to the classification of current period wherever necessary. <BR> 2025-04-012025-09-30UnauditedConsolidated50406320001102620005150894000265511900054151000-726731000321284000941430007414400023912420004863352000287542000-15700000271842000655860006033000716190000200223000000020022300018700020041000000007952400012.522.52002.522.520.00010.03480.0405Sub-contracting Expenses794775000Other Expenses488126000Sub-contracting Expenses1486523000Other Expenses9047190002388637000161530000076150000001603750000055652000216027000630002258000263075300053257980000408207500071496000231837900020000000319680006523918000062551200012475228000001510598100079629000100573390001013696800001013696800076650000009574900010341400032025000145466000015553000296458000239204500056943000130524200013621850008429110004597141000441510002008900011174000046725550000049690130001510598100094143000-85348100010496300000-12962500000-1370000-1117750000312000074144000055160000211240000-59410000967550000000-378300039660000473380003191800000008861600002305640000000000072000040566000000000000000000000926910000-224345000-1715000000000000016138800016933000129930002385740009001900000-197131000-138067000580000-13748700020898300071496000Items that will not be reclassified to Profit and loss (net of tax)4600046000Items that will not be reclassified to Profit and loss (net of tax)15900015900000Items that will be reclassified to Profit and loss (net of tax)3400034000Items that will be reclassified to Profit and loss (net of tax)28000280000080000187000