5439572025-10-012025-12-315439572025-04-012025-12-315439572025-10-012025-12-31in-capmkt:OtherExpenses1Member5439572025-04-012025-12-31in-capmkt:OtherExpenses1Member5439572025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15439572025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15439572025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15439572025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss25439572025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15439572025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares543957REDTAPENOTLISTEDINEOLXT01019REDTAPE LIMITEDMain BoardEquity2025-04-012026-03-312026-02-122026-02-04INRLakhsQuarterlyThird quarterSingle segmentRetail sale of Footwear and Garments Accessories etc2026-02-1213:10:002026-02-1213:40:00Not applicable2025-10-012025-12-31UnauditedConsolidated78655000007380000079393000001243000004319300000-128200000338300000179800000226300000150600000065658000001373500000013735000003273000009000003282000000104530000000001045300000-3970000010056000001045300000010056000000110560000021.891.89001.891.891. The above standalone and consolidated financial results have been reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 12th February 2026. These results have been subjected to limited review by Statutory Auditors who have expressed an unmodified opinion on these results. <BR> 2. These financial results are prepared in accordance with the Indian Accounting Standards (“Ind-AS”) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and are in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements} Regulations, 2015 <BR> 3. 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> 4. 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> 5. "The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the ""Codes""). The Codes have been made effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. <BR> The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material and has been recognised in the financial results of the Company for the quarter and nine months ended December 31, 2025. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. " <BR> 6. Figures for the previous period /quarter have been regrouped/rearranged wherever necessary to make them comparable with current period figures.2025-04-012025-12-31UnauditedConsolidated1743260000026080000017693400000406100000920910000020670000093600000053170000065470000034708000001541510000022783000000227830000057030000013000005716000000170670000000001706700000-1640000016903000001706700000016903000000110560000023.093.09003.093.09Other Expenses1506000000Other Expenses3470800000Remeasurement gain /(loss) of defined benefit obligation (net of taxes)31000003100000Remeasurement gain /(loss) of defined benefit obligation (net of taxes)2400000240000000Net movement in effective portion of cash flow hedge reserve (net of taxes)-44800000Exchange differences on translating the financial statements of a foreign operation2000000-42800000Net movement in effective portion of cash flow hedge reserve (net of taxes)-18100000Exchange differences on translating the financial statements of a foreign operation-700000-1880000000-39700000-16400000