5335522025-10-012025-12-315335522025-04-012025-12-315335522025-10-012025-12-31in-capmkt:OtherExpenses1Member5335522025-10-012025-12-31in-capmkt:OtherExpenses2Member5335522025-04-012025-12-31in-capmkt:OtherExpenses1Member5335522025-04-012025-12-31in-capmkt:OtherExpenses2Member5335522025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15335522025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15335522025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15335522025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares533552RUPANOTLISTEDINE895B01021RUPA & COMPANY LIMITEDMain BoardEquity2025-04-012026-03-312026-02-122026-02-05INRLakhsQuarterlyThird quarterSingle segmentHosiery & related services2026-02-1214:45:002026-02-1216:55:00Not applicable2025-10-012025-12-31UnauditedConsolidated3135402000571180003192520000134702900017993000283401000168912000484650003777800010605420002964120000228400000-11010000217390000524960002327000548230000162567000000016256700038810001664480007952400012.042.04002.042.04Notes: <BR> 1. 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 of SEBI (Listing Obligations & Disclosures Requirements) Regulations 2015 (as amended). The said results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 12, 2026. <BR> 2. 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 Parent Company has not made any additional segment disclosures. <BR> 3. 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 Private Limited. <BR> 4. Pursuant to the notifications issued by the Ministry of Labour and Employment, 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 “New Labour Codes”) became effective from November 21, 2025. Consequent to the implementation of the New Labour Codes, the Group has reassessed its employee benefit obligations in accordance with the revised definition of wages prescribed under the New Labour Codes. Accordingly, an incremental liability of Rs. 110.10 lakhs arising from past service cost and recognised in accordance with Ind AS 19 – Employee Benefits, has been presented as an Exceptional Item for the quarter ended December 31, 2025. <BR> The Group continues to monitor developments relating to the implementation of the New Labour Codes and will review its estimates and assumptions on an ongoing basis. <BR> 5. During the quarter ended June 2025, the Parent Company has also 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> 6. During the quarter ended December 2025, the Parent Company has redeemed 1000 units of Commercial Paper of face value Rs 500,000/- each aggregating to Rs 50 crores issued on September 11, 2025. <BR> 7. Figures for the previous period/year have been regrouped and/or reclassified to conform to the classification of current period wherever necessary.2025-04-012025-12-31UnauditedConsolidated81760340001673800008343414000400214800072144000-44333000049019600014260800011192200034517840007827472000515942000-2671000048923200011808200083600001264420000362790000000036279000040680003668580007952400014.564.56004.564.56Sub-contracting/ Job Worker Expenses662654000Other expenses397888000Sub-contracting/ Job Worker Expenses2149177000Other expenses1302607000Items that will not be reclassified to Profit and loss (net of tax)38740003874000Items that will not be reclassified to Profit and loss (net of tax)4033000403300000Items that will be reclassified to Profit and loss (net of tax)70007000Items that will be reclassified to Profit and loss (net of tax)35000350000038810004068000