Ratnaveer Precision Engineering Limited — Quarter & year ended March 31, 2026
| Particulars | QUARTER ENDED | YEAR ENDED |
|---|---|---|
| MARCH, 2026 (Audited) | DECEMBER, 2025 (Unaudited) | |
| Continuing Operations: | ||
| Income: | ||
| Revenue from operations | 2,489.60 | 2,692.85 |
| Other income | 73.31 | 0.18 |
| Total revenue | 2,562.91 | 2,693.03 |
| Expenses: | ||
| Cost of materials consumed | 1,961.56 | 2,268.18 |
| Changes in inventories of finished goods and work in progress | 75.75 | (46.90) |
| Employee benefits expense | 35.83 | 34.05 |
| Finance costs | 80.39 | 51.62 |
| Depreciation and amortization expense | 68.71 | 62.25 |
| Other expenses | 133.22 | 151.97 |
| Total expenses | 2,355.46 | 2,521.17 |
| Profit / (Loss) before Tax (II – IV) | 207.45 | 171.86 |
| Tax expense: | ||
| Current tax | 5.90 | 9.54 |
| Short / (Excess) Provision for income tax | – | (1.56) |
| Deferred tax | 31.22 | (5.05) |
| Profit / (loss) for the period from continuing operations (V – VI) | 170.33 | 168.93 |
| Discontinued operations | ||
| Revenue from operations | – | – |
| Other operating revenue | – | – |
| Other income | – | – |
| Total Revenue: | – | – |
| Total expense: | – | – |
| Profit / (Loss) before Tax | – | – |
| Tax expense: (refer note 9 below) | ||
| Current tax | – | – |
| Deferred tax | – | – |
| Profit/(Loss) for the period from discontinued operations | – | – |
| Profit/(Loss) for the period from continuing and discontinued operations (VII + VIII) | 170.33 | 168.93 |
| Other comprehensive income from continuing operations (net of tax) | (4.01) | 0.05 |
| Other comprehensive income from discontinued operations (net of tax) | – | – |
| Total other comprehensive income from continuing and discontinued operations | (4.01) | 0.05 |
| Total comprehensive income (IX + X + XI) | (4.01) | 0.05 |
| Net profit attributable to: | ||
| a) Owners of the company | 170.33 | 168.93 |
| b) Non – Controlling interest | – | – |
| Other comprehensive income attributable to: | ||
| a) Owners of the company | (4.01) | 0.05 |
| b) Non – Controlling interest | – | – |
| Total comprehensive income attributable to: | ||
| a) Owners of the company | 166.32 | 168.98 |
| b) Non – Controlling interest | – | – |
| Paid-up equity share capital (Face value of Rs.10) | 681.90 | 680.65 |
| Other Equity (excluding revaluation reserve) | 6,010.51 | 5,572.30 |
| Earnings per equity share for continuing operations of face value of Rs. 10 each | ||
| Basic & Diluted (in Rs.) | 2.94 | 3.11 |
| Earnings per equity share for discontinued operations of face value of Rs. 10 each | ||
| Basic & Diluted (in Rs.) | 0.00 | 0.00 |
| Earnings per equity share for continuing and discontinued operations of face value of Rs. 10 each | ||
| Basic & Diluted (in Rs.) | 2.94 | 3.11 |
| PARTICULARS | QUARTER ENDED | YEAR ENDED |
|---|---|---|
| MARCH, 2026 (Audited) | DECEMBER, 2025 (Unaudited) | |
| 1 Segment Revenue | ||
| a) Domestic | 2,391.00 | 2,594.55 |
| b) Outside India | 98.60 | 98.30 |
| Total Segmental Revenue | 2,489.60 | 2,692.85 |
| Less: Inter Segmental Elimination | – | – |
| Net Sales/Income from operations | 2,489.60 | 2,692.85 |
| 2 Segment Profit / (Loss) before Tax & Interest | ||
| a) Domestic | 287.84 | 223.48 |
| b) Outside India | – | – |
| Less/(Add): Inter Segment Elimination | – | – |
| Total Segments Result | 287.84 | 223.48 |
| Less: Interest | 80.39 | 51.62 |
| Less/(Plus): Net Unallocable expense / (income) | – | – |
| Total Profit / (Loss) before Tax | 207.45 | 171.86 |
| 3 Segment Assets: | ||
| a) Domestic | 12,570.74 | 12,422.95 |
| b) Outside India | 45.37 | 51.75 |
| Total Assets | 12,616.11 | 12,474.70 |
| 4 Segment Liabilities: | ||
| a) Domestic | 5,919.02 | 5,998.36 |
| b) Outside India | 4.69 | 222.26 |
| Total Liabilities | 5,923.71 | 6,220.62 |
| Particulars | As at 31-03-2026 | As at 31-03-2025 |
|---|---|---|
| A ASSETS | ||
| 1 Non-current assets | ||
| (a) Property Plant and Equipment | ||
| Property Plant & Equipment | 2,420.98 | 1,862.69 |
| Capital work-in-progress | 823.80 | 538.03 |
| Intangible assets | 3.18 | – |
| Financial Assets | ||
| – Non-current investments | 2.48 | – |
| – Loan | – | – |
| – Other Financial Assets | 34.09 | 34.32 |
| Deferred Tax Assets (net) | – | – |
| Other Non-Current Assets | 101.12 | 71.87 |
| Total Non – Current Assets | 3,385.65 | 2,506.91 |
| 2 Current assets | ||
| Inventories | 2,894.44 | 2,928.46 |
| Financial Assets | ||
| – Current investments | – | – |
| – Trade receivables | 1,746.48 | 656.18 |
| – Cash and cash equivalents | 913.14 | 425.58 |
| – Bank Balance other than above | 1,776.38 | 233.02 |
| – Loans | – | – |
| – Other Financial Assets | 0.94 | 3.79 |
| Current Income Tax | – | – |
| Other current assets | 1,899.09 | 708.68 |
| Total Current Assets | 9,230.47 | 4,955.71 |
| TOTAL ASSETS | 12,616.12 | 7,462.62 |
| B EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| Equity Share capital | 681.90 | 532.44 |
| Other Equity | 6,010.51 | 3,176.77 |
| Total Equity | 6,692.41 | 3,709.21 |
| 2 Liabilities | ||
| Non-current liabilities | ||
| Financial Liabilities | ||
| – Borrowings | 331.63 | 337.84 |
| Deferred tax liabilities (net) | 198.91 | 132.77 |
| Long-term provisions | 7.72 | 4.85 |
| Total Non-Current Liabilities | 538.26 | 475.46 |
| 3 Current liabilities | ||
| Financial Liabilities | ||
| – Borrowings | 3,018.14 | 1,613.33 |
| – Trade payables | – | – |
| Total Outstanding dues of Micro and Small Enterprise | 34.11 | 20.71 |
| Total Outstanding dues of creditors other than Micro and small Enterprise | 2,189.65 | 1,186.03 |
| Other Current Liabilities | 113.43 | 432.09 |
| Current Tax Liabilities (Net) | 15.22 | 10.26 |
| Short-Term Provisions | 14.90 | 15.53 |
| Total Current Liabilities | 5,385.45 | 3,277.95 |
| TOTAL EQUITY AND LIABILITIES | 12,616.12 | 7,462.62 |
| Particulars | As at 31-03-2026 | As at 31-03-2025 |
|---|---|---|
| (A) Cash Flow from Operating Activities: | ||
| Net Profit before Tax | 759.79 | 606.53 |
| Adjustments for : | ||
| Depreciation | 254.14 | 170.92 |
| Interest Income | (39.76) | (23.06) |
| Interest expenses | 204.89 | 126.77 |
| Amount transferred to Reserves | – | – |
| (Profit) / Loss on sale of PPE | (32.06) | (0.10) |
| Operating Profit Before Working Capital Changes | 1,147.00 | 881.06 |
| Adjustments for: | ||
| Non-current/current financial and other assets | ||
| – Decrease/(Increase) in Other Financial Assets | 2.85 | (3.19) |
| – Decrease/(Increase) in Loans | – | – |
| – Decrease/(Increase) in Other Non-Current Assets | (26.55) | (48.28) |
| – Decrease/(Increase) in Other Current Assets | (1,190.41) | (289.13) |
| Trade Receivables | (1,090.30) | (208.53) |
| Inventories | 34.04 | (479.18) |
| Non-current/current financial and other liabilities/pro |