Rossell Techsys Limited — Quarter and year ended 31 March 2026
| S.No | Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|---|
| I | ASSETS | ||
| Non-current assets | |||
| (a) | Property, Plant and Equipment | 10,835.50 | 9,850.98 |
| (b) | Capital work-in-progress | 142.57 | 283.09 |
| (c) | Other Intangible Assets | 1,568.97 | 1,525.65 |
| (d) | Intangible Assets under Development | 29.70 | 63.86 |
| (e) | Financial Assets | ||
| i. Investments | 75.13 | 75.13 | |
| (f) | Other Non-current Assets | 53.20 | 0.20 |
| Total Non-Current Assets | 12,705.07 | 11,798.91 | |
| Current assets | |||
| (a) | Inventories | 31,375.95 | 21,690.20 |
| (b) | Financial Assets | ||
| i. Trade Receivables | 11,646.16 | 7,308.74 | |
| ii. Cash and Cash Equivalents | 4,658.09 | 177.19 | |
| (c) | Other Current Assets | 2,330.39 | 1,138.54 |
| Total Current Assets | 50,010.59 | 30,314.67 | |
| TOTAL ASSETS | 62,715.66 | 42,113.58 | |
| II | EQUITY AND LIABILITIES | ||
| Equity | |||
| (a) | Equity Share Capital | 753.93 | 753.93 |
| (b) | Other Equity | 14,462.92 | 12,482.02 |
| Total Equity | 15,216.85 | 13,235.95 | |
| Liabilities | |||
| Non-Current Liabilities | |||
| (a) | Financial Liabilities | ||
| i. Borrowings | – | – | |
| (b) | Deferred Tax Liabilities (Net) | 521.47 | 464.48 |
| (c) | Long Term Provisions | 171.21 | 80.33 |
| Total Non-Current Liabilities | 692.68 | 544.81 | |
| Current Liabilities | |||
| (a) | Financial Liabilities | ||
| i. Borrowings | 40,940.54 | 24,034.42 | |
| ii. Trade Payables | |||
| – Total outstanding dues of micro enterprises and small enterprises | 634.02 | 262.57 | |
| – Total outstanding dues other than micro enterprises and small enterprises | 3,837.01 | 2,381.58 | |
| iii. Other Financial Liabilities | 125.07 | 106.08 | |
| (b) | Other Current Liabilities | 1,268.98 | 1,484.10 |
| (c) | Current Tax Liabilities (Net) | 0.51 | 64.07 |
| Total Current Liabilities | 46,806.13 | 28,332.82 | |
| TOTAL LIABILITIES | 47,498.81 | 28,877.63 | |
| TOTAL EQUITY AND LIABILITIES | 62,715.66 | 42,113.58 |
| S.No | Particulars | Quarter Ended 31.03.2026 (Unaudited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Unaudited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from Operations | 14,234.74 | 13,081.69 | 8,914.48 | 48,523.06 | 26,208.72 | |
| (b) Other income | 457.13 | 483.32 | ||||
| Total Income | 14,691.87 | 49,006.38 | ||||
| 2 | Expenses | |||||
| (a) Cost of materials consumed | 8,501.20 | 12,257.80 | 8,012.21 | 31,099.69 | 25,136.91 | |
| (b) Changes in inventories of finished goods, work-in-progress and Stock-in-Trade | 636.08 | (787.31) | ||||
| (c) Employee benefit expense | 2,143.56 | 7,576.58 | ||||
| (d) Finance cost | 768.29 | 2,433.81 | ||||
| (e) Depreciation and amortization expense | 365.67 | 1,374.93 | ||||
| (f) Other expenses | 1,325.19 | 4,461.60 | ||||
| Total Expenses | 13,739.99 | 46,159.30 | ||||
| 3 | Profit/(Loss) from Ordinary Activities before Exceptional Items (1-2) | 951.88 | 823.89 | 902.27 | 2,847.08 | 1,071.81 |
| 4 | Exceptional Items – Gain/(Loss) | 0.00 | (102.28) | (102.28) | ||
| 5 | Profit/(Loss) from Ordinary Activities before Tax (3+4) | 951.88 | 721.61 | 902.27 | 2,744.80 | 1,071.81 |
| 6 | Tax expense | |||||
| (a) Current Tax | 133.79 | 192.17 | 216.10 | 600.51 | 331.97 | |
| (b) Deferred Tax – Charge / (Credit) | 71.25 | 62.94 | ||||
| (c) Earlier Year Taxes | – | 7.35 | ||||
| Total Tax Expenses | 205.04 | 670.80 | ||||
| 7 | Profit (Loss) for the Period (5-6) | 746.84 | 529.44 | 686.17 | 2,074.00 | 739.84 |
| 8 | Other Comprehensive Income | |||||
| (a) Items that will not be reclassified to profit or loss | (6.31) | 8.48 | (26.60) | (17.71) | (26.60) | |
| (b) Items that will be reclassified to profit or loss | – | – | ||||
| Total Other Comprehensive Income (net of tax) | (6.31) | (17.71) | (26.60) | |||
| 9 | Total Comprehensive Income (7+8) | 740.53 | 537.92 | 659.57 | 2,056.29 | 713.24 |
| 10 | Paidup Equity Share Capital (Face Value of INR 2 each) | 753.93 | 753.93 | 753.93 | 753.93 | 753.93 |
| 11 | Reserves (excluding Revaluation Reserve) | – | – | – | 14,462.92 | 12,482.02 |
| 12 | Earning per Share (EPS) (Face Value of INR 2/- each) | |||||
| (i) Basic (in INR) | Not Annualised: 1.98 | Not Annualised: 1.40 | Not Annualised: 1.82 | Annualised: 5.50 | Annualised: 1.96 | |
| (ii) Diluted (in INR) | Not Annualised: 1.98 | Not Annualised: 1.40 | Not Annualised: 1.82 | Annualised: 5.50 | Annualised: 1.96 |
| Particulars | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Profit Before Tax | 2,744.80 | 1,071.81 |
| Adjustment for : | ||
| Depreciation and Amortization expense | 1,374.93 | 1,048.42 |
| Finance Cost | 2,433.81 | 1,721.83 |
| Forex (Gain)/Loss on Foreign Currency Transactions | (481.10) | (270.53) |
| (Profit)/ Loss on Disposal of Property, Plant and Equipment (Net) | 8.57 | – |
| Provision for Expected Credit Allowances | 22.88 | 4.62 |
| Operating Profit before Working Capital Changes | 3,359.09 | 2,504.34 |
| 6,103.89 | 3,576.15 | |
| (Increase)/ Decrease of Assets & Liabilities | ||
| Trade Receivables | (4,360.30) | (1,198.92) |
| Other current assets | (1,191.85) | (268.36) |
| (Increase)/ Decrease in Other Non-current asset | (53.00) | (0.10) |
| Other financial liabilities | 18.99 | 5.56 |
| Other current liabilities | (215.12) | 147.46 |
| Inventories | (9,685.74) | (4,164.42) |
| Trade Payable | 1,826.88 | (1,874.49) |
| Long term provision | 67.21 | 44.79 |
| (13,592.94) | (7,308.48) | |
| Cash Generated from Operations | (7,489.05) | (3,732.32) |
| Direct Taxes (Net of refund) | (671.42) | (506.99) |
| (671.42) | (506.99) | |
| Net Cash Flow used in Operating Activities (A) | (8,160.46) | (4,239.31) |
| B. Cash Flow from Investing Activities : | ||
| Purchase of Property, Plant and Equipment and Intangible assets | (2,239.26) | (1,434.16) |
| Proceeds from Sale of Property, Plant and Equipment | 2.60 | 0.03 |
| Net Cash Flow used in Investing Activities (B) | (2,236.66) | (1,434.13) |
| C. Cash Flow from Financing Activities | ||
| Proceeds of Working Capital Loan from Bank (Net) | 17,405.94 | 8,282.42 |
| Repayment of Term Loan From Banks | (499.82) | (999.64) |
| Payment of Interest/ Other Borrowing Cost | (2,433.81) | (1,721.83) |
| Payment of Dividend | (75.39) | (56.55) |
| Gain/ (Loss) on Foreign Currency Translations | 481.10 | 270.53 |
| Net Cash Flow from Financing Activities (C) | 14,878.02 | 5,774.93 |
| Net Increase/ (Decrease) in Cash and Cash Equivalents (A+B+C) | 4,480.90 | 101.49 |
| Cash and Cash Equivalents at the beginning of the year | 177.19 | 75.70 |
| Cash and Cash Equivalents at the end of the Period | 4,658.09 | 177.19 |
| S.No | Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|---|
| I | ASSETS | ||
| Non-current assets | |||
| (a) | Property, Plant and Equipment | 10,835.50 | 9,850.98 |
| (b) | Capital work-in-progress | 162.21 | 283.09 |
| (c) | Other Intangible Assets | 1,568.97 | 1,525.65 |
| (d) | Intangible Assets under Development | 29.70 | 63.86 |
| (e) | Other Non Current Assets | 61.64 | 7.83 |
| Total Non-Current Assets | 12,658.02 | 11,731.41 | |
| Current assets | |||
| (a) | Inventories | 31,501.43 | 21,763.57 |
| (b) | Financial Assets | ||
| i. Trade Receivables | 11,648.37 | 7,310.74 | |
| ii. Cash and Cash Equivalents | 4,749.84 | 407.93 | |
| (c) | Other Current Assets | 2,538.13 | 1,075.92 |
| Total Current Assets | 50,437.77 | 30,558.16 | |
| TOTAL ASSETS | 63,095.79 | 42,289.57 | |
| II | EQUITY AND LIABILITIES | ||
| Equity | |||
| (a) | Equity Share Capital | 753.93 | 753.93 |
| (b) | Other Equity | 14,732.21 | 12,606.60 |
| Total Equity | 15,486.14 | 13,360.53 | |
| Liabilities | |||
| Non-Current Liabilities | |||
| (a) | Financial Liabilities | ||
| i. Borrowings | – | – | |
| (b) | Deferred Tax Liabilities (Net) | 521.47 | 464.48 |
| (c) | Long Term Provision | 171.21 | 80.33 |
| Total Non-Current Liabilities | 692.68 | 544.81 | |
| Current Liabilities | |||
| (a) | Financial Liabilities | ||
| i. Borrowings | 40,940.54 | 24,034.42 | |
| ii. Trade Payables | 634.02 | 262.57 | |
| – Total outstanding dues of micro enterprises and small enterprises | |||
| – Total outstanding dues other than micro enterprises and small enterprises | 3,939.13 | 2,519.43 | |
| iii. Other Financial Liabilities | 125.07 | 106.08 | |
| (b) | Other Current Liabilities | 1,277.70 | 1,397.66 |
| (c) | Current Tax Liabilities (Net) | 0.51 | 64.07 |
| Total Current Liabilities | 46,916.97 | 28,384.23 | |
| TOTAL LIABILITIES | 47,609.65 | 28,929.04 | |
| TOTAL EQUITY AND LIABILITIES | 63,095.79 | 42,289.57 |
| S.No | Particulars | Quarter Ended 31.03.2026 (Unaudited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Unaudited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from Operations | 14,206.54 | 12,992.74 | 8,792.97 | 48,511.66 | 25,967.21 | |
| (b) Other income | 478.70 | 91.77 | 106.83 | 507.84 | 269.01 | |
| Total Income | 14,685.24 | 13,084.51 | 8,899.80 | 49,019.50 | 26,236.22 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed | 8,512.52 | 8,412.34 | 5,190.97 | 31,061.00 | 15,010.44 | |
| (b) Changes in inventories of finished goods, work-in-progress and Stock-in-Trade | 636.08 | (350.18) | (329.93) | (787.31) | (967.01) | |
| (c) Employee benefit expense | 2,343.06 |