5439572025-07-012025-09-305439572025-09-305439572025-03-315439572025-04-012025-09-305439572025-07-012025-09-30in-capmkt:OtherExpenses1Member5439572025-04-012025-09-30in-capmkt:OtherExpenses1Member5439572025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15439572025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15439572025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15439572025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss25439572025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15439572025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss25439572025-07-012025-09-30AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543957REDTAPENAINEOLXT01019REDTAPE LIMITEDMain BoardEquity2025-04-012026-03-312025-11-142025-11-06INRLakhsQuarterlySecond quarterSingle segmentRetail sale of Footwear and Garments Accessories etc2025-11-1413:25:002025-11-1413:55:00trueCash Flow IndirectDeclaration of unmodified opinion2025-07-012025-09-30UnauditedConsolidated492400000095400000501940000014180000026345000002487000003002000001880000002176000008709000004601700000417700000041770000011960000022700000142300000027540000000002754000003310000030850000030850000003085000000110560000020.50.5000.50.50.0070.03220.01551. The above Standalone and Consolidated Ind AS Financial Results have been reviewed by Audit Committee and subsequently approved by the Board of Directors at their meeting held on 14th November, 2025. <BR> 2. The financial results of the Company have been reviewed by the Statutory Auditors and prepared in accordance with the Indian Accounting Standards ("Ind As") prescribed under Section 133 of the Companies Act, 2013("the Act") read with the relevant rules issued thereunder and other accounting principles generally accepted in India. The Statutory Auditors have expressed an unmodified opinion on these results. <BR> 3. The Income-Tax authorities (the department) had conducted search u/s 132 of the Income Tax Act, 1961 during the month of September 2025 at some of the premises, plant, residences of some of the Directors and also residences of few of the employees of the Company. The Company extended full cooperation to the Income tax officials during the search and provided required details, clarifications, and documents. As on the date of issuance of these financial results, the Company has not received any written communication from the department regarding the outcome of the search, therefore, the consequent impact on the financial results, if any, is not ascertainable. The Management, after considering all available records and facts known to it, is of the view that there is no material adverse impact on the financial position of the company and no material adjustments are required to these financial results for the quarter and half year ended 30th September 2025 in this regard. <BR> 4. The main business of the Company is retailing/ trading of merchandise which primarily consist of apparels and footwears. All other operating activities of the Company are incidental to its main business. Accordingly, the Company has only one identifiable segment reportable under Ind AS 108 “Operating Segment”. The chief operational decision maker monitors the operating results of the entity’s business for the purpose of making decisions about resource allocation and performance assessment. <BR> 5. On 5th Feb, 2025, the Company had issued 414,65,700 fully paid-up Bonus Equity Shares of Rs. 2/- each in the ratio of 3:1 to the eligible members of the Company by capitalizing Rs. 82,92,11,400/- out of General Reserve of the Company. As a result of the bonus issue, the paid-up capital of the Company stands increased to Rs.110,56,15,200/- from Rs. 27,64,03,800/-. This has been considered for calculating weighted average number of equity shares for all comparative periods presented as per "IND AS 33 (Earnings per Share)". In line with the above, EPS (basic and diluted) have been adjusted for all periods presented. <BR> 6. Figures for the previous period /year have been regrouped/rearranged wherever necessary to make them comparable with current period figures.2025-04-012025-09-30UnauditedConsolidated956710000018700000097541000002818000004889800000334900000597700000351900000428400000196480000088493000009048000000904800000243000000400000243400000066140000000006614000002330000068470000068470000006847000000110560000021.21.2001.21.20.0070.03570.0226Other Expenses870900000Other Expenses196480000044286000008600000000911000008000000000013610000013610000002966100000770870000011754900000019869000001184000001702000000107200000238270000040600000102040000015198600000002290730000011056000007467500000857310000085731000002045000000002045000004880000081000000296050000032219000005773200000362100000254600000029081000002214100000108954000001981000001880000000111123000000014334200000229073000001. The above Standalone and Consolidated Ind AS Financial Results have been reviewed by Audit Committee and subsequently approved by the Board of Directors at their meeting held on 14th November, 2025. <BR> 2. The financial results of the Company have been reviewed by the Statutory Auditors and prepared in accordance with the Indian Accounting Standards ("Ind As") prescribed under Section 133 of the Companies Act, 2013("the Act") read with the relevant rules issued thereunder and other accounting principles generally accepted in India. The Statutory Auditors have expressed an unmodified opinion on these results. <BR> 3. The Income-Tax authorities (the department) had conducted search u/s 132 of the Income Tax Act, 1961 during the month of September 2025 at some of the premises, plant, residences of some of the Directors and also residences of few of the employees of the Company. The Company extended full cooperation to the Income tax officials during the search and provided required details, clarifications, and documents. As on the date of issuance of these financial results, the Company has not received any written communication from the department regarding the outcome of the search, therefore, the consequent impact on the financial results, if any, is not ascertainable. The Management, after considering all available records and facts known to it, is of the view that there is no material adverse impact on the financial position of the company and no material adjustments are required to these financial results for the quarter and half year ended 30th September 2025 in this regard. <BR> 4. The main business of the Company is retailing/ trading of merchandise which primarily consist of apparels and footwears. All other operating activities of the Company are incidental to its main business. Accordingly, the Company has only one identifiable segment reportable under Ind AS 108 “Operating Segment”. The chief operational decision maker monitors the operating results of the entity’s business for the purpose of making decisions about resource allocation and performance assessment. <BR> 5. On 5th Feb, 2025, the Company had issued 414,65,700 fully paid-up Bonus Equity Shares of Rs. 2/- each in the ratio of 3:1 to the eligible members of the Company by capitalizing Rs. 82,92,11,400/- out of General Reserve of the Company. As a result of the bonus issue, the paid-up capital of the Company stands increased to Rs.110,56,15,200/- from Rs. 27,64,03,800/-. This has been considered for calculating weighted average number of equity shares for all comparative periods presented as per "IND AS 33 (Earnings per Share)". In line with the above, EPS (basic and diluted) have been adjusted for all periods presented. <BR> 6. Figures for the previous period /year have been regrouped/rearranged wherever necessary to make them comparable with current period figures.346800000453000000-912300000001800000000-21148000000004284000000480000001485000000-1482000000000000-484000000-1840400000-9356000000003046000000-124020000000000000580000043810000000000000000000000011000000-161400000-59260000000000000231840000002895000000211600000001817300000-15500000-3000000-18500000136900000118400000Remeasurement loss on defined benefit obligation-400000-400000Remeasurement loss on defined benefit obligation-700000-70000000Net Movement in effective portion of cash flow hedge36300000Exchange Difference on translating the financial statements-280000033500000Net Movement in effective portion of cash flow hedge26700000Exchange Difference on translating the financial statements-270000024000000003310000023300000UnauditedtrueAshwani and Associatestrue2026-01-31