Rashi Peripherals Limited — Quarter ended March 31, 2026 (and year ended March 31, 2026)
Optional commentary: The document contains multiple annexures and auditor reports; the financial tables extracted below are the standalone and consolidated financial statements/results and related disclosures that include tabular financial data.
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| March 31, 2026 | December 31, 2025 | |
| (Unaudited) Refer note 9 | (Unaudited) | |
| I. INCOME | ||
| Revenue from Operations | 42,067.93 | 38,944.96 |
| Other Income | 160.42 | 121.15 |
| Total Income (I + II) | 42,228.35 | 39,066.11 |
| IV. EXPENSES | ||
| (a) Purchases of stock-in-trade | 41,250.16 | 35,821.19 |
| (b) Changes in inventories of stock-in-trade | (1,541.17) | 963.47 |
| (c) Employee benefits expense | 517.19 | 542.76 |
| (d) Finance costs | 285.51 | 262.10 |
| (e) Depreciation and amortisation expenses | 60.10 | 59.95 |
| (f) Other expenses | 643.43 | 481.48 |
| Total Expenses (IV) | 41,215.22 | 38,130.95 |
| V. Profit before tax (III – IV) | 1,013.13 | 935.16 |
| Tax expense: | ||
| (a) Current Tax | 241.86 | 235.02 |
| (b) Deferred Tax | 13.19 | (2.66) |
| (c) Short/(Excess) provision for earlier years | (2.14) | – |
| Tax expense | 252.91 | 232.36 |
| VII. Profit after tax (V – VI) | 760.22 | 702.80 |
| VIII Other comprehensive income | ||
| A Items that will not be reclassified to profit or loss | ||
| (a) (i) Remeasurement of defined benefits plan liability – (loss)/gain | (3.32) | 2.11 |
| (a) (ii) Income tax (expenses)/benefits on remeasurement of defined benefits plan liability | 2.59 | 0.53 |
| Total other comprehensive income / (loss) | (0.73) | 2.64 |
| IX Total comprehensive income (VII + VIII) | 759.49 | 705.44 |
| X Paid-up equity share capital (Face Value – Rs. 5/- per share) | 329.50 | 329.50 |
| XI Other equity | ||
| XII Earnings per Equity Share: (Face Value Rs. 5/- per share) (Rs.) * | ||
| Basic | 11.54 | 10.66 |
| Diluted | 11.28 | 10.42 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| I ASSETS | ||
| 1 NON-CURRENT ASSETS | ||
| (a) Property, plant and equipment | 452.79 | 488.06 |
| (b) Right-of-use assets | 306.44 | 87.56 |
| (c) Capital Work-in-progress | 3.00 | – |
| (d) Other Intangible assets | 6.20 | 9.17 |
| (e) Financial assets | ||
| (i) Investments | 29.84 | 35.35 |
| (ii) Other financial assets | 148.78 | 134.64 |
| (f) Non Current tax assets (net) | 26.79 | – |
| (g) Other non-current assets | 98.97 | 60.62 |
| TOTAL NON-CURRENT ASSETS (A) | 1,072.81 | 815.40 |
| 2 CURRENT ASSETS | ||
| (a) Inventories | 24,696.83 | 19,500.22 |
| (b) Financial assets | ||
| (i) Trade receivables | 21,344.44 | 17,529.01 |
| (ii) Cash and cash equivalents | 184.15 | 175.05 |
| (iii) Bank balances other than (ii) above | 0.03 | 0.03 |
| (iv) Loans | 11.06 | – |
| (v) Other financial assets | 140.90 | 53.42 |
| (c) Other current assets | 3,535.30 | 3,443.77 |
| TOTAL CURRENT ASSETS (B) | 49,912.71 | 40,701.50 |
| TOTAL ASSETS (A+B) | 50,985.52 | 41,516.90 |
| II EQUITY AND LIABILITIES | ||
| 1 EQUITY | ||
| (a) Equity share capital | 329.50 | 329.50 |
| (b) Other equity | 19,530.20 | 16,844.17 |
| TOTAL EQUITY (A) | 19,859.70 | 17,173.67 |
| 2 LIABILITIES | ||
| 2.1 NON-CURRENT LIABILITIES | ||
| (a) Financial liabilities | ||
| (i) Lease liabilities | 219.38 | 44.16 |
| (b) Provisions | 0.43 | – |
| (c) Deferred tax liabilities (net) | 18.20 | 13.27 |
| TOTAL NON-CURRENT LIABILITIES (B) | 238.01 | 57.43 |
| 2.2 CURRENT LIABILITIES | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 9,585.66 | 8,547.51 |
| (ii) Lease liabilities | 98.73 | 54.12 |
| (iii) Trade payables | 567.55 | 346.29 |
| Total outstanding dues of micro enterprises and small enterprises | ||
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 19,483.31 | 14,765.86 |
| (iv) Other financial liabilities | 534.98 | 242.04 |
| (b) Other current liabilities | 307.83 | 186.18 |
| (c) Provisions | 65.83 | 23.02 |
| (d) Current tax liabilities (net) | 243.92 | 120.78 |
| TOTAL CURRENT LIABILITIES (C) | 30,887.81 | 24,285.80 |
| TOTAL EQUITY AND LIABILITIES (A+B+C) | 50,985.52 | 41,516.90 |
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| I. Cash flows from operating activities | ||
| Profit before tax | 3,490.09 | 2,608.83 |
| Adjustments for: | ||
| Interest Income | (332.84) | (564.07) |
| Inventories lost/damaged/disposed/written off | 54.53 | 3.72 |
| Dividend Income (from Others)* | 0.00 | 0.00 |
| Security Deposit Ind AS 109 effect | 2.67 | 1.79 |
| Finance Costs | 1,053.28 | 770.24 |
| Liabilities written back | (10.80) | (5.98) |
| Expected Credit Loss on financial assets (receivables) | 20.00 | 11.94 |
| Unrealised foreign exchange (gain)/loss (net) | 170.77 | (79.41) |
| Fair Value (Gain)/Loss on derivative financial instruments measured at fair value through profit and loss | (63.36) | 22.87 |
| Gain on disposal of property, plant & equipment (net) | (1.59) | (0.43) |
| Reversal of Expected Credit Loss on Loans given to Subsidiary | (10.80) | – |
| Reversal of loss allowances on investment in Subsidiary (net) (Refer Note 6) | (14.49) | – |
| Equity Settled Shared Based Payment Expense | 209.57 | – |
| Depreciation and amortization expenses | 210.29 | 156.43 |
| Operating cash flows before movement in working capital | 4,777.32 | 2,925.93 |
| Movements in working capital: | ||
| (Increase)/decrease in trade and other receivables | (3,738.23) | (3,675.53) |
| (Increase)/decrease in other financial assets | (32.24) | 6.98 |
| (Increase)/decrease in Inventories | (5,251.14) | (1,434.68) |
| (Increase)/decrease in other assets | (129.88) | (263.36) |
| Increase/(decrease) in trade payables & other liabilities | 5,197.52 | 27.95 |
| Cash from/(used in) operations | 823.35 | (2,412.71) |
| Income taxes paid (net) | (773.74) | (372.44) |
| Net cash from/(used in) operating activities | 49.61 | (2,785.15) |
| II. Cash flows from investing activities | ||
| Loans given recovered | 5.00 | 10.00 |
| Other balances with bank | – | (0.03) |
| Interest Received | 249.75 | 599.68 |
| Dividend Received (from Others)* | 0.00 | 0.00 |
| Purchase of property, plant and equipment | (82.46) | (77.48) |
| Proceeds from Disposal of Subsidiary (Refer note 6) | 20.00 | – |
| Capital advances given | – | (1.16) |
| Proceeds from disposal of property, plant and equipment | 1.80 | 1.30 |
| Net cash from investing activities | 194.09 | 532.31 |
| III. Cash flows from financing activities | ||
| Proceeds/(repayment) of borrowings (net) | 888.22 | 1,394.66 |
| Repayment of lease liabilities | (110.56) | (60.89) |
| Dividend paid | (131.77) | (65.87) |
| Interest paid | (1,015.45) | (738.21) |
| Net cash (used in)/from financing activities | (369.56) | 529.69 |
| Net decrease in cash and cash equivalents (I + II + III) | (125.86) | (1,723.15) |
| Cash and cash equivalents at the beginning of the year | 175.05 | 1,366.09 |
| Effect of foreign exchange rate changes | (0.16) | 12.07 |
| Cash and cash equivalents at the end of the year | 49.03 | (344.99) |
| Reconciliation of Cash and cash equivalents with the Statement of Assets and liabilities | ||
| Cash and cash equivalents at the end of the year as per Statement of Assets and Liabilities | 184.15 | 175.05 |
| Less: Bank overdrafts and cash credit facilities used for cash management purposes | (135.12) | (520.04) |
| Cash and cash equivalents at the end of the year | 49.03 | (344.99) |
| Particulars | 2026 | 2025 |
|---|---|---|
| Cash and cash equivalents at the end of the year as per Statement of Assets and Liabilities | 184.15 | 175.05 |
| Less: Bank overdrafts and cash credit facilities used for cash management purposes | (135.12) | (520.04) |
| Cash and cash equivalents at the end of the year | 49.03 | (344.99) |
| Particulars | Quarter Ended | Year Ended | |||
|---|---|---|---|---|---|
| March 31, 2026 (Unaudited) | December 31, 2025 (Unaudited) | March 31, 2025 (Unaudited) | March 31, 2026 (Audited) | March 31, 2025 (Audited) | |
| India | 41,914.44 | 38,869.18 | 28,607.11 | 151,252.16 | 131,461.65 |
| Overseas | 153.49 | 75.78 | 170.19 |