RUBFILA2026-04-012026-06-30RUBFILA2026-06-30RUBFILA2026-04-012026-06-30in-capmkt:OtherExpenses1MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments1MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments2MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments1MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments2MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments1MemberRUBFILA2026-06-30in-capmkt:ReportableSegments1MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments2MemberRUBFILA2026-06-30in-capmkt:ReportableSegments2MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments1MemberRUBFILA2026-06-30in-capmkt:ReportableSegments1MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments2MemberRUBFILA2026-06-30in-capmkt:ReportableSegments2MemberRUBFILA2026-04-012026-06-30AuditorDomain1RUBFILA2026-04-012026-06-30in-capmkt:AuditedMemberRUBFILA2026-06-30in-capmkt:AuditedMemberRUBFILA2026-04-012026-06-30in-capmkt:AdjustedMemberRUBFILA2026-06-30in-capmkt:AdjustedMemberRUBFILA2026-04-012026-06-30AuditQualification1iso4217:INRiso4217:INRxbrli:shares500367RUBFILANOTLISTEDINE642C01025RUBFILA INTERNATIONAL LIMITEDMain BoardEquity2026-04-012027-03-312026-08-112026-08-04INRLakhsQuarterlyFirst quarterMulti segment2026-08-1115:00:002026-08-1116:10:00Statement on impact of audit qualificationfalsetrue2026-04-012026-06-30UnauditedStandalone11016570001270000011143570008919930000-55655000651380001000234200001088470001033744000806130000806130001898700016560002064300005997000000005997000005997000027133800051.111.11001.111.11OTHER EXPENSES108847000Latex Rubber Thread1084478000Corrugated Carton Box278820001112360000107030001101657000Latex Rubber Thread78474000Corrugated Carton Box2140000806140001000080613000Latex Rubber Thread3345325000Corrugated Carton Box118775000346410000003464100000Latex Rubber Thread471978000Corrugated Carton Box140130004859910000485991000000UnauditedQualified opinionMohan & Mohan Associatestrue2027-06-30111435700011143570001033744000103074400059970000282630001.110.523464101000346410100049700200039389900029670090003070202000The Company carries a balance of Rs.1,379.00 lakhs described as "Provision for Contingencies" as at 30 June 2026 (31 March 2026: Rs.1,349.00 lakhs), accumulated by charges to the Statement of Profit and Loss over the preceding eleven years, including Rs.30.00 lakhs charged during the quarter, with no utilisation, reversal or reclassification in any year or during the quarter. Notwithstanding specific inquiries by auditors, no past event giving rise to a present obligation, and no claimant, counter-party, demand or proceeding, has been identified in respect of this balance, management’s explanation being that it is carried towards possible unascertained liabilities that may arise from the regulatory and legal environment in which the Company operates. <br /> <br /> Recognition of this provision is not in accordance with Ind AS 37 "Provisions, Contingent Liabilities and Contingent Assets", as no present obligation arising from a past event has been established and the amount does not represent a best estimate of the expenditure required to settle any identifiable obligation; nor does the accompanying Statement disclose the nature of the obligation, the expected timing of any outflow or the basis on which the amount has been determined, as required by Ind AS 37 read with Ind AS 34. Had the charge for the quarter not been recognised, profit before tax for the quarter ended 30 June 2026 would have been higher by Rs.30.00 lakhs; provisions as at that date are overstated, and other equity understated, by Rs.1,379.00 lakhs before consequential tax effects, if any, of which Rs.1,349.00 lakhs relates to periods up to 31 March 2026. Further the appropriateness of the accumulated provision balance of Rs.1379 lacs could not be established based on the explanations and information made available to us. <br /> Qualified opinionSince how long continuingThe 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 /> 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 thier meeting held on 11-08-2026 has once again deliberated on this issue and considers it prudent to continue with the provision. ...G KRISHNA KUMARN N PARAMESWARAND G RAJANR SURESH MOHANKANJIKODE2026-08-1100000