5335522026-01-012026-03-315335522026-03-315335522025-03-315335522025-04-012026-03-315335522026-01-012026-03-31in-capmkt:OtherExpenses1Member5335522026-01-012026-03-31in-capmkt:OtherExpenses2Member5335522025-04-012026-03-31in-capmkt:OtherExpenses1Member5335522025-04-012026-03-31in-capmkt:OtherExpenses2Member5335522026-03-31OtherNoncurrentFinancialAssetsDomain15335522026-03-31OtherNoncurrentAssetsDomain15335522026-03-31OtherNoncurrentAssetsDomain25335522026-03-31OtherCurrentFinancialAssetsDomain15335522026-03-31OtherCurrentAssetsDomain15335522026-03-31OtherNoncurrentFinancialLiabilitiesDomain15335522026-03-31OtherNoncurrentFinancialLiabilitiesDomain25335522026-03-31OtherNoncurrentLiabilitiesDomain15335522026-03-31OtherCurrentFinancialLiabilitiesDomain15335522026-03-31OtherCurrentFinancialLiabilitiesDomain25335522026-03-31OtherCurrentLiabilitiesDomain15335522026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15335522025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15335522026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15335522025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15335522026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares533552RUPANOTLISTEDINE895B01021RUPA & COMPANY LIMITEDMain BoardEquity2025-04-012026-03-312026-05-262026-05-19INRLakhsQuarterlyFourth quarterSingle segmentHosiery & related services2026-05-2614:45:002026-05-2616:05:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated4414992000611590004476151000172700800033011000523954000167635000557830003807100014130000003958462000517689000-29468000488221000122202000393100012613300003620880000000362088000-439700035769100000007952400014.554.55004.554.553. The above Audited 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 May 26, 2026. <BR> <BR> 4. 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> <BR> 5. 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> <BR> 6. The Board of Directors of the Parent Company has recommended a dividend of Rs 3/- per share (300%) for the year ended March 31, 2026 subject to approval of shareholders at their ensuing Annual General Meeting. <BR> <BR> 7a. During the quarter ended March 31, 2026, the Parent Company recognised exceptional items aggregating to Rs.294.68 lakhs, comprising Rs.236.46 lakhs towards settlement of Entry Tax liability under the West Bengal Sales Tax (Settlement of Dispute) Act, 2025 and Rs.58.22 lakhs towards impairment of certain Property, Plant and Equipment. <BR> <BR> 7b. 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. <BR> 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> <BR> 7c. 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> <BR> 8. The figures for the quarter ended March 31, 2026 and March 31, 2025 are balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial years. Also, the figures up to the end of third quarter had only been reviewed and not subjected to audit. <BR> <BR> 9. Figures for the previous period/year have been regrouped and / or reclassified to conform to the classification of current period wherever necessary.2025-04-012026-03-31AuditedConsolidated12591026000228539000128195650005729156000105155000806240006578310001983910001499930004864784000117859340001033631000-561780009774530002402840001229100025257500007248780000000724878000-3290007245490000000795240001105814790009.129.12009.129.12Sub-contracting/ Job Worker Expenses889533000Other Expenses523467000Sub-contracting/ Job Worker Expenses3038710000Other Expenses182607400023652710000006000000000160317000001487790003090960005600032580002683681000445915200005779970000450780002502652000200000003832800083860280006152390001346041900000161441000007962900010581479000106611080001066110800000008666800086668000369330001515330000148270002899610002476926000827700001612641000169541100087183800050441750004270600023202000829480000519303100000548299200016144100000Other financial assets148779000Non-Current Tax Assets (Net)116000Other non-current assets3142000Other financial assets38328000Other Current Assets615239000Lease Liabilities85343000Other financial liabilities1325000Other non-current liabilities14827000Lease Liabilities20293000Other financial liabilities851545000Other current liabilities4270600019839100013165000-6561180000-11935100000-47300002245390000-92400001499930005822000128020000452230000-140920000197664000000-2390000142930000-3246330006528200000002001400000452680000000000000808400001371000000000000000000001891080000-504050000-39441100000000000260608000389370002618100023857400018096100000-224045000-16577600020898300043207000187100045078000Items that will not be reclassified to Profit and loss (net of tax)-4425000-4425000Items that will not be reclassified to Profit and loss (net of tax)-392000-39200000Items that will be reclassified to Profit and loss (net of tax)2800028000Items that will be reclassified to Profit and loss (net of tax)630006300000-4397000-329000AuditedtrueSinghi & Co.true2028-08-31