RUKMANI DEVI GARG AGRO IMPEX LIMITED — Half year ended 31 March 2026 and year ended 31 March 2026 (Standalone and Consolidated)
| Particulars | As at 31 March, 2026 (Audited) | As at 31st March, 2025 (Audited) |
|---|---|---|
| A EQUITY AND LIABILITIES | ||
| 1 Shareholders’ funds | ||
| (a) Share capital | 887.60 | 650.00 |
| (b) Reserves and surplus | 5,350.02 | 2,590.49 |
| Total Shareholders’ funds | 6,237.62 | 3,240.49 |
| 2 Share application money pending allotment | – | – |
| 3 Non-current liabilities | ||
| (a) Long-term borrowings | 88.07 | 175.50 |
| (b) Deferred tax liabilities (net) | – | – |
| (c) Other long-term liabilities | – | – |
| (d) Long-term provisions | 12.93 | – |
| Total Non-current liabilities | 101.00 | 175.50 |
| 4 Current liabilities | ||
| (a) Short-term borrowings | 1,134.31 | 4,745.87 |
| (b) Trade payables | 154.11 | 2,102.92 |
| (c) Other current liabilities | 25.11 | 546.25 |
| (d) Short-term provisions | 314.30 | 267.57 |
| Total Current liabilities | 1,627.83 | 7,662.61 |
| TOTAL EQUITY AND LIABILITIES (A) | 7,966.45 | 11,078.60 |
| B ASSETS | ||
| 1 Non-current assets | ||
| (a) Property Plant & Equipment and Intangible Assets | ||
| (i) Property Plant & Equipment | 605.03 | 600.53 |
| (ii) Intangible assets | – | – |
| (iii) Capital work-in-progress | – | – |
| (iv) Intangible assets under development | – | – |
| Total Property Plant & Equipment and Intangible Assets | 605.03 | 600.53 |
| (b) Non-current investments | 119.69 | 17.93 |
| (c) Deferred tax assets (net) | 21.93 | 17.24 |
| (d) Long-term loans and advances | 4.50 | 0.90 |
| (e) Other non-current assets | – | – |
| Total Non-current assets | 146.12 | 36.07 |
| 2 Current assets | ||
| (a) Current investments | 0.81 | 0.81 |
| (b) Inventories | – | – |
| (c) Trade receivables | 4,557.13 | 4,179.33 |
| (d) Cash and cash equivalents | 2,244.29 | 5,882.40 |
| (e) Short-term loans and advances | 19.09 | 1.88 |
| (f) Other current assets | 2.12 | 51.00 |
| Total Current assets | 7,215.30 | 10,442.00 |
| TOTAL ASSETS (B) | 7,966.45 | 11,078.60 |
| Particulars | As on 31.03.2026 | As on 31.03.2025 |
|---|---|---|
| Details | Amount (Audited) | |
| 1. Cash Flow From Operating Activities | ||
| Net Profit before tax | 1,191.04 | |
| Add: – (i) Depreciation & Amortisation Expenses | 27.43 | |
| Less – (ii) Interest received | (3.83) | |
| Add – (iii) Interest / Financial Expenses | 245.22 | |
| Add – (iv) Provision for Gratuity | 20.02 | |
| Cash from Operating Activities before changes in Working Capital | 288.84 | 1,479.88 |
| Changes in Working Capital: | ||
| – Inventories | (377.81) | |
| – Debtors | 3,638.11 | |
| – Loans & Advances | 48.88 | |
| – Other Current Assets | (65.28) | |
| – Creditors | (1,948.81) | |
| – Other Current Liabilities | (521.14) | |
| Cash Generated from Operating Activities | 773.95 | 2,253.84 |
| Less:- Tax paid | 267.58 | |
| 267.58 | 1,986.26 | |
| 2. Cash Flow From Investing Activities | ||
| Less – Fixed Assets Purchased (incl. CWIP) | (31.93) | |
| Add: Fixed Assets Sold (net of Dep. Written back) | ||
| Less – Investments Purchased | (101.76) | |
| Less – NSDL Security deposit | ||
| Less – BSE Security deposit | (3.60) | |
| Add – Interest received | 3.83 | |
| Net Cash Inflow from Investing Activities | (133.47) | |
| 3. Cash Flow From Financing Activities | ||
| Add – (i) Increase in Short term Borrowings | ||
| (ii) Decrease in Capital Investment Subsidy | ||
| Add – (i) Proceeds From Issuance of Equity Share Capital | 237.60 | |
| (ii) Proceeds From Securities Premium (Net of IPO Expenses) | 1,871.03 | |
| Less – (i) Interest paid | (245.22) | |
| (ii) Decrease in Long term Borrowings | (87.43) | |
| (iii) Decrease in Short term Borrowings | (3,611.56) | |
| Net Cash Outflow from Financing Activities | (1,835.59) | |
| Net Increase/(Decrease) in Cash & Cash Equivalents | 17.20 | |
| Cash & Cash Equivalents (Opening Balance) | 1.88 | |
| Cash & Cash Equivalents (Closing Balance) | 19.09 |
| Particulars | For the half year ended as on 31-03-2026 (Audited) | For the half year ended as on 30-Sep-25 (Unaudited) | For the year ended 31-03-2026 (Audited) | For the year ended 31-Mar-25 (Audited) |
|---|---|---|---|---|
| A CONTINUING OPERATIONS | ||||
| 1. Revenue from operations (gross) | 15,842.20 | 30,210.66 | 46,052.85 | 32,699.50 |
| 2. Other income | 14.26 | 8.52 | 18.73 | 32.82 |
| 3. Total Income (1+2) | 15,856.46 | 30,219.18 | 46,071.59 | 32,732.32 |
| 4. Expenses | ||||
| – Cost of Material consumed | 4,572.90 | 7,514.17 | 12,107.07 | 11,631.41 |
| – Purchase of Stocks in Trade | 9,987.58 | 22,526.44 | 32,514.02 | 21,119.25 |
| – Changes in inventories of Finished Goods, Work in Progress, and Stock in Trade | 475.26 | (724.28) | (249.02) | (1,538.84) |
| – Employee Benefit Expenses | 60.11 | 34.20 | 94.31 | 66.10 |
| – Finance Exp. | 92.91 | 161.91 | 254.82 | 251.71 |
| – Depreciation And Amortization Exp. | 13.82 | 13.61 | 27.43 | 21.86 |
| – Other Exp. | 81.20 | 34.87 | 132.02 | 167.67 |
| Total expenses | 15,283.79 | 29,600.91 | 44,880.64 | 31,709.16 |
| 5. Profit / (Loss) before exceptional and extraordinary items | 572.67 | 618.26 | 1,190.95 | 1,023.16 |
| 6. Exceptional Items | – | – | – | – |
| 7. Profit before extraordinary items and tax | 572.67 | 618.26 | 1,190.95 | 1,023.16 |
| 8. Extra Ordinary Items | – | – | – | – |
| 9. Profit / (Loss) before tax (7 + 8) | 572.67 | 618.26 | 1,190.95 | 1,023.16 |
| 10. Tax expense: | ||||
| – (a) Current tax expense for current year | 151.79 | 155.42 | 307.21 | 267.57 |
| – (b) (Less): MAT credit (where applicable) | – | – | – | – |
| – (c) Current tax expense relating to prior years | 0.01 | – | 0.01 | (3.81) |
| – (d) Net current tax expense | 151.80 | 155.42 | 307.22 | 263.76 |
| – (e) Deferred tax | (4.95) | 0.27 | (4.68) | 2.08 |
| Total tax expense | 146.85 | 155.69 | 302.54 | 265.84 |
| 11. Profit / (Loss) for the period from continuing operations | 425.83 | 462.57 | 888.41 | 757.32 |
| 12. Profit and loss from discontinuing operations | – | – | – | – |
| 13. Tax Expense of discontinuing operations | – | – | – | – |
| 14. Profit & Loss from discontinuing operations (after tax) | – | – | – | – |
| 15. Profit (Loss) for the Period (11+14) | 425.83 | 462.57 | 888.41 | 757.32 |
| 16. Earning Per Equity Share | ||||
| (1) Basic | 4.80 | 7.12 | #REF! | #REF! |
| (2) Diluted | 4.80 | 7.12 | #REF! | #REF! |
| Particulars | As at 31 March, 2026 | As at 31st March, 2025 |
|---|---|---|
| Amount (Audited) | Amount (Audited) | |
| A. EQUITY AND LIABILITIES | ||
| 1 Shareholders’ funds | ||
| (a) Share capital | 887.60 | 650.00 |
| (b) Reserves and surplus | 5,349.78 | 2,590.34 |
| Total Shareholders’ funds | 6,237.38 | 3,240.34 |
| 2 Share application money pending allotment | – | – |
| 3 Minority Interest | 0.00 | 0.00 |
| 3 Non-current liabilities | ||
| (a) Long-term borrowings | 88.07 | 175.50 |
| (b) Deferred tax liabilities (net) | – | – |
| (c) Other long-term liabilities | – | – |
| (d) Long-term provisions | 12.93 | – |
| Total Non-current liabilities | 101.00 | 175.50 |
| 4 Current liabilities | ||
| (a) Short-term borrowings | 1,134.31 | 4,745.87 |
| (b) Trade payables | 154.11 | 2,102.92 |
| (c) Other current liabilities | 25.23 | 546.37 |
| (d) Short-term provisions | 314.30 | 267.57 |
| Total Current liabilities | 1,627.95 | 7,662.73 |
| TOTAL (Equity and Liabilities) | 7,966.33 | 11,078.58 |
| B. ASSETS | ||
| 1 Non-current assets | ||
| (a) Property Plant & Equipment and Intangible Assets | ||
| (i) Property Plant & Equipment | 605.03 | 600.53 |
| (ii) Intangible assets | – | – |
| (iii) Capital work-in-progress | – | – |
| (iv) Intangible assets under development | – | – |
| Total Property Plant & Equipment and Intangible Assets | 605.03 | 600.53 |
| (b) Non-current investments | 109.69 | 7.93 |
| (c) Deferred tax assets (net) | 21.93 | 17.24 |
| (d) Long-term loans and advances | 4.50 | 0.90 |
| (e) Other non-current assets | – | – |
| Total Non-current assets | 136.12 | 26.07 |
| 2 Current assets | ||
| (a) Current investments | – | – |
| (b) Inventories | 4,557.13 | 4,179.33 |
| (c) Trade receivables | 2,244.29 | 5,882.40 |
| (d) Cash and cash equivalents | 28.96 | 11.85 |
| (e) Short-term loans and advances | 2.12 | 51.00 |
| (f) Other current assets | 392.67 | 327.39 |
| Total Current assets | 7,225.17 | 10,451.98 |
| TOTAL (Assets) | 7,966.33 | 11,078.58 |
| Particulars | As on 31.03.2026 – Details | Amount | As on 31.03.2025 – Details | Amount |
|---|---|---|---|---|
| 1. Cash Flow From Operating Activities | ||||
| Net Profit before tax | 1,190.95 | 1,023.16 | ||
| Add:- (i) Depreciation & Amortisation Expenses | 27.43 | 21.86 | ||
| Less- (ii) Interest received | (3.83) | (6.42) | ||
| Add-(iii) Interest / Financial Expenses | 245.22 | 241.01 | ||
| Add-(iv) Gratuity | 20.02 | |||
| Cash from Operating Activities before changes in Working Capital | 288.84 | 1,479.79 | 256.45 | 1,279.61 |
| 1,479.79 | 1,279.61 | |||
| Changes in Working Capital | ||||
| – Inventories | (377.81) | (1,553.93) | ||
| – Debtors | 3,638.11 | (3,808.39) | ||
| – Loans & Advances | 48.88 | (49.72) | ||
| – Other Current Assets | (65.28) | (94.89) | ||
| – Creditors | (1,948.81) | 2,086.02 | ||
| – Other Current liabilities | (521.14) | 337.23 | ||
| Cash Generated from Operating Activities | 773.95 | 2,253.74 | ( |