RUBFILA2026-01-012026-03-31RUBFILA2026-03-31RUBFILA2025-03-31RUBFILA2025-04-012026-03-31RUBFILA2026-01-012026-03-31in-capmkt:OtherExpenses1MemberRUBFILA2025-04-012026-03-31in-capmkt:OtherExpenses1MemberRUBFILA2026-03-31OtherNoncurrentFinancialAssetsDomain1RUBFILA2026-03-31OtherNoncurrentAssetsDomain1RUBFILA2026-03-31OtherCurrentFinancialAssetsDomain1RUBFILA2026-03-31OtherCurrentAssetsDomain1RUBFILA2026-03-31OtherNoncurrentFinancialLiabilitiesDomain1RUBFILA2026-03-31OtherNoncurrentLiabilitiesDomain1RUBFILA2026-03-31OtherCurrentFinancialLiabilitiesDomain1RUBFILA2026-03-31OtherCurrentLiabilitiesDomain1RUBFILA2026-01-012026-03-31in-capmkt:ReportableSegments1MemberRUBFILA2026-01-012026-03-31in-capmkt:ReportableSegments2MemberRUBFILA2026-01-012026-03-31in-capmkt:ReportableSegments3MemberRUBFILA2025-04-012026-03-31in-capmkt:ReportableSegments1MemberRUBFILA2025-04-012026-03-31in-capmkt:ReportableSegments2MemberRUBFILA2025-04-012026-03-31in-capmkt:ReportableSegments3MemberRUBFILA2026-01-012026-03-31in-capmkt:ReportableSegments1MemberRUBFILA2026-01-012026-03-31in-capmkt:ReportableSegments2MemberRUBFILA2026-01-012026-03-31in-capmkt:ReportableSegments3MemberRUBFILA2025-04-012026-03-31in-capmkt:ReportableSegments1MemberRUBFILA2025-04-012026-03-31in-capmkt:ReportableSegments2MemberRUBFILA2025-04-012026-03-31in-capmkt:ReportableSegments3MemberRUBFILA2026-01-012026-03-31in-capmkt:ReportableSegments1MemberRUBFILA2026-03-31in-capmkt:ReportableSegments1MemberRUBFILA2026-01-012026-03-31in-capmkt:ReportableSegments2MemberRUBFILA2026-03-31in-capmkt:ReportableSegments2MemberRUBFILA2026-01-012026-03-31in-capmkt:ReportableSegments3MemberRUBFILA2026-03-31in-capmkt:ReportableSegments3MemberRUBFILA2026-01-012026-03-31in-capmkt:ReportableSegments1MemberRUBFILA2026-03-31in-capmkt:ReportableSegments1MemberRUBFILA2026-01-012026-03-31in-capmkt:ReportableSegments2MemberRUBFILA2026-03-31in-capmkt:ReportableSegments2MemberRUBFILA2026-01-012026-03-31in-capmkt:ReportableSegments3MemberRUBFILA2026-03-31in-capmkt:ReportableSegments3MemberRUBFILA2026-01-012026-03-31AuditorDomain1RUBFILA2026-01-012026-03-31in-capmkt:AuditedMemberRUBFILA2026-03-31in-capmkt:AuditedMemberRUBFILA2026-01-012026-03-31in-capmkt:AdjustedMemberRUBFILA2026-03-31in-capmkt:AdjustedMemberRUBFILA2026-01-012026-03-31AuditQualification1iso4217:INRiso4217:INRxbrli:shares500367RUBFILANOTLISTEDINE642C01025RUBFILA INTERNATIONAL LIMITEDMain BoardEquity2025-04-012026-03-312026-05-262026-05-19INRLakhsQuarterlyFourth quarterMulti segment2026-05-2612:00:002026-05-2617:20:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated1605983000207330001626716000121723300013753000-3496900011080100042900028309000188817000152437300010234300001023430003075300074060003815900006418400000006418400069710007115500071155000071155000027133800051.311.31001.311.311.The Audited standalone and consolidated financial results have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under section 133 of the Companies Act,2013 read with relevant rules thereunder and in terms of the Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 as amended. <BR> 2.The Consolidated statement of profit and loss for the year ended 31st March 2026 includes the financial results of its wholly owned subsidiary M/s Premier Tissues India Limited. <BR> 3.The company’s reportable business segments are Latex Rubber Thread and Corrugated Carton Box and its subsidiary has one reportable business segment viz Paper Tissue. The Company publishes the standalone financial results along with the consolidated financial results <BR> 4.The number of Investor Complaints pending at the beginning of the quarter was nil, one complaint was received and resolved during the quarter and no complaints were pending at the end of the quarter. <BR> 5.The Audited standalone and consolidated financial results for the year ended 31st March 2026 were reviewed by the audit committee and approved by the Board of Directors and taken on record at the meetings held on 26th May 2026 and the auditors have issued a modified opinion on the same. <BR> <BR> 6. The Board of Directors have recommended a final dividend of Rs.2 per share (40%) for the year ended 31.03.2026 subject to the approval of the members in the ensuing Annual General Meeting. <BR> <BR> 7. The figures for the quarters ended 31st March 2026 and 31st March 2025 are the balancing figures between audited figures in respect of the full financial year up to 31st March 2026 and 31st March 2025 respectively and the unaudited published year to date figures up to 31st December 2025 and 31st December 2024 respectively, being the date of the end of the third quarter of the respective financial years, which were subjected to limited review. <BR> <BR> 8. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 - replacing 29 existing labour laws, collectively referred to as the 'New Labour Codes'. The Group has assessed the incremental financial impact if any, due to these changes, taking into consideration the best information available read with the FAQs released by the Ministry of Labour & Employment and the Institute of Chartered Accountants of India. Considering the materiality and non-recurring nature of this impact, the Group has no incremental charges in the standalone and consolidated financial results for the quarter and year ended March 31, 2026, respectively. The Group continues to monitor developments on the rules to be notified by regulatory authorities, including clarifications/ additional guidance from authorities and will continue to assess the accounting implications basis such developments/ guidance if any <BR> <BR> For and On Behalf of Board of Directors <BR> RUBFILA INTERNATIONAL LIMITED <BR> <BR> <BR> PALAKKAD G KRISHNAKUMAR <BR> 26-05-2026 MANAGING DIRECTOR <BR> 2025-04-012026-03-31AuditedConsolidated6024996000790440006104040000447125600049272000-68709000439448000152500011057100072936500057327280003713120000371312000927430001245000010519300002661190000000266119000697100027309000027309000002730900000271338000528334120005.035.03005.035.03OTHER EXPENSES188817000OTHER EXPENSES72936500016578390005807500003276000403920000000005507800055078000053680001820028000469561000078929400096550000233981000307500000198640001447189000057975000197472500000379475300027133800028334120003104750000310475000000001322100013221000148563000149615000065000031204900001219300001913330003132630004307200035633500012064000554100040140003779540006900030003794753000Other non-current financial assets55078000Other non-current assets5368000Other current financial assets19864000Other current assets57975000Other non-current financial liabilities13221000Other non-current liabilities650000Other current financial liabilities43072000Other current liabilities12064000Latex Rubber Thread1366927000Corrugated Carton Box32095000Paper Tissue230952000Latex Rubber Thread5046197000Corrugated Carton Box127112000Paper Tissue94625600016299740006119565000239910009456900016059830006024996000Latex Rubber Thread112786000Corrugated Carton Box2540000Paper Tissue-12554000Latex Rubber Thread343297000Corrugated Carton Box12349000Paper Tissue17191000102772000372837000429000152500000102343000371312000Latex Rubber Thread3324593000Corrugated Carton Box111034000Paper Tissue676337000411196400004111964000Latex Rubber Thread515754000Corrugated Carton Box8892000Paper Tissue16134400068599000006859900001525000-84245000-1235270000-4534500051310000-16442000-232177000542200000-28263000800001090030000-54350009018000-3035000000486580000486800000-36700061330000-397516000-26204000000982710000-12447500000000000015729700077300000000000000000000048658000093289000-7620000000000000028501000108535000152500000-138561000-2706560000-27065600036720600096550000-9336000-93360002365000236500069710006971000AuditedQualified opinionMohan & Mohan Associatestrue2027-06-3061040400006104040000573272800057207280002661190002441670005.034.633794753000379475300069000300058905500031047500003205698000The Company has recognised a provisoin for contingecies of Rs.1349 Lacs as at 31st March, 2026 accumulated over 11 years with a current year charge of Rs.120 Lacs and no reversal, utilisation or reclassification in any year despite specific audit inquiries, the company has not identified any present obligation, past event, or counter party underlying this provision. The management's response and the notes to the financial statements describe only generalised uncertainties in the legal and regulatory environment, and the Director's Report characterises the balance as being towards unknon liabilities. <br></br> <br></br> This provision doesnot comply with Ind AS 37 as there are no present obligation arising from a past event has been established, the amount is not a best estimate of any identifiable outflow, but a number caliberated to the size of the company. The notes fail to disclose the nature of the obligation, expected timing of outflows, or basis of estimation. <br></br> <br></br> Consequently, profit before tax for the year ended 31st March, 2026 would have been higher by 120 lacs had the current year charge not been recognised. Further, the appropriatness of the accumulated provision balance of Rs.1349 Lacs could not be established based on the explanations and information made available to us. <br></br> Qualified opinionWhether appeared first timeThe practice of creating a provision for contingencies started in 2014-15. Initially, we were providing Rs 15 lakhs every quarter ie Rs 60 lakhs per annum. Later on it was enhanced to Rs 30 lakhs per quarter ie Rs 120 lakhs per annum. This amount was arrived after considerable deliberation by the Board in view of perceived uncertainties in the business especially on the legal and regulatory environment. The Board is of the considered view that this provision is commensurate with the size of the company. As and when the Board feels that the aggregate amount of such provision is adequate the need for further provision will not be necessary. <br></br> <br></br> The company has been consistently specifying the nature of this provision by way of notes to accounts every year very explicitly so that the reader of the report is not misled. The Audit Committee of the company and the Board in their meeting held on 26-05-2026 has once again deliberated on this issue and considers it prudent to continue with the provision. <br></br> NANANAG KRISHNA KUMARN N PARAMESWARAND G RAJANR SURESH MOHANKANJIKODE2026-05-26