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:ReportableSegments3MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments1MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments2MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments3MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments1MemberRUBFILA2026-06-30in-capmkt:ReportableSegments1MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments2MemberRUBFILA2026-06-30in-capmkt:ReportableSegments2MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments3MemberRUBFILA2026-06-30in-capmkt:ReportableSegments3MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments1MemberRUBFILA2026-06-30in-capmkt:ReportableSegments1MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments2MemberRUBFILA2026-06-30in-capmkt:ReportableSegments2MemberRUBFILA2026-04-012026-06-30in-capmkt:ReportableSegments3MemberRUBFILA2026-06-30in-capmkt:ReportableSegments3MemberRUBFILA2026-04-012026-06-30AuditorDomain1RUBFILA2026-04-012026-06-30in-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 qualification2026-04-012026-06-30UnauditedConsolidated1334898000142510001349149000100753300015976000-4588100011047500025000028909000153522000127078400078365000078365000194830008530002033600005802900000005802900005802900058029000058029000027133800051.071.07001.071.071.The uanudited 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 /> <br /> 2.The Consolidated statement of profit and loss for the period ended 30th June 2026 includes the financial results of its wholly owned subsidiary M/s Premier Tissues India Limited. <br /> <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 /> <br /> 4.The number of Investor Complaints pending at the beginning of the quarter was nil, two complaints were received and resolved during the quarter and no complaints were pending at the end of the quarter. <br /> <br /> 5.The unaudited standalone and consolidated financial results for the period ended 30th June 2026 were reviewed by the audit committee and approved by the Board of Directors and taken on record at the meetings held on 11th August 2026 and the auditors have issued a modified Opinion on the same. <br /> <br /> 6. The figures for the quarters ended 31st March 2026 is the balancing figures between audited figures in respect of the full financial year up to 31st March 2026 and the unaudited published year to date figures up to 31st December 2025, being the date of the end of the third quarter of the respective financial years, which were subjected to limited review. <br /> <br /> 7. 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 ended June 30, 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 /> 11-08-2026 MANAGING DIRECTOR <br /> OTHER EXPENSES153522000Latex Rubber Thread1084478000Corrugated Carton Box27882000Paper Tissue2429220001355282000203840001334898000Latex Rubber Thread78474000Corrugated Carton Box2140000Paper Tissue-199900078615000250000078365000Latex Rubber Thread3345325000Corrugated Carton Box113753000Paper Tissue667349000412642700004126427000Latex Rubber Thread471558000Corrugated Carton Box14013000Paper Tissue1542780006398490000639849000000UnauditedQualified opinionMohan & Mohan Associatestrue2027-06-30134914900013491490001270784000126778400058029000263220001.070.493809132000380913200064635300054316000031627790003265972000The Holding 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 /> <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 their meeting held on 11-08-2026 has once again deliberated on this issue and considers it prudent to continue with the provision. <br /> ...G KRISHNA KUMARN N PARAMESWARAND G RAJANR SURESH MOHANKANJIKODE2026-08-11