Rishiroop Limited — Quarter and year ended 31st March, 2026 (audited)
| Sr. No. | Particulars | Quarter ended | Year ended | |
|---|---|---|---|---|
| Audited 31/03/2026 | Unaudited 31/12/2025 | Audited 31/03/2025 | ||
| 1 | Income | |||
| a) Total Revenue from Operations | 2,135.73 | 1,531.25 | 1,874.84 | |
| b) Other Income | 85.46 | 124.58 | 61.74 | |
| c) Gain / (Loss) on Fair Valuation of Investments | (908.26) | 275.61 | (441.38) | |
| Total Income | 1,312.93 | 1,931.44 | 1,495.20 | |
| 2 | Expenses | |||
| a) Cost of materials consumed | 486.45 | 397.15 | 371.81 | |
| b) Purchase of stock-in-trade | 1,048.04 | 878.22 | 1,092.68 | |
| c) Changes in inventories of finished goods, work-in-progress & stock-in-trade | 137.59 | (54.28) | 11.83 | |
| d) Employee Benefits Expense | 151.97 | 173.82 | 136.48 | |
| e) Finance Cost | 3.88 | 4.07 | 2.80 | |
| f) Depreciation | 13.32 | 13.63 | 15.91 | |
| g) Other Operating Expenses | 93.13 | 96.71 | 98.73 | |
| Total Expenses | 1,934.38 | 1,509.32 | 1,730.25 | |
| 3 | Profit / (Loss) before Exceptional Items and Tax (1 – 2) | (621.45) | 422.12 | (235.05) |
| 4 | Exceptional Items | – | – | – |
| 5 | Profit / (Loss) before Tax (3 – 4) | (621.45) | 422.12 | (235.05) |
| 6 | Tax Expenses | |||
| Current Tax | 72.00 | 61.00 | 56.00 | |
| Deferred Tax | (130.90) | 18.61 | (52.47) | |
| Prior period Tax Expenses | (1.01) | 0.15 | – | |
| 7 | Net Profit / (Loss) for the quarter / period / year ended (5 – 6) | (561.54) | 342.51 | (238.73) |
| 8 | Other Comprehensive Income / (Expense) (Net of Tax) | 5.95 | (11.47) | (22.45) |
| 9 | Total Comprehensive Income for the quarter / period / year ended (7 + 8) | (555.59) | 331.04 | (261.18) |
| 10 | Paid up-Equity Share Capital (Face Value of ₹10 Each) | 916.36 | 916.36 | 916.36 |
| 11 | Reserve excluding revaluation reserve as per balance sheet of previous accounting year | |||
| 12 | Earnings Per Share (EPS) | |||
| – Basic EPS | (6.13) | 3.74 | (2.61) | |
| – Diluted EPS | (6.13) | 3.74 | (2.61) |
| SN | Particulars | As at 31/03/2026 Audited | As at 31/03/2025 Audited |
|---|---|---|---|
| ASSETS | |||
| 1. Non Current Assets | |||
| a) | Property, Plant and Equipment | 131.56 | 181.59 |
| b) | Intangible Assets | 4.46 | 8.35 |
| c) | Financial Assets | ||
| – Investments | 10,859.29 | 10,603.45 | |
| – Loans and advances | 9.31 | 9.17 | |
| d) | Other Non Current Assets | – | – |
| Sub Total | 11,004.62 | 10,802.56 | |
| 2. Current Assets | |||
| a) | Inventories | 1,950.12 | 1,407.80 |
| b) | Financial Assets | ||
| – Investments | 1,734.52 | 1,292.30 | |
| – Trade Receivables | 1,159.52 | 1,134.91 | |
| – Cash and Cash Equivalents | 27.65 | 138.60 | |
| – Bank Balance other than Cash and Cash Equivalents | 236.21 | 220.98 | |
| – Other Financial Assets | 59.29 | 204.58 | |
| c) | Other Current Assets | 87.80 | 48.53 |
| d) | Current Tax assets (Net) | 4.54 | 19.56 |
| Sub Total | 5,259.65 | 4,467.25 | |
| Total Assets | 16,264.27 | 15,269.81 |
| EQUITY AND LIABILITIES | |||
|---|---|---|---|
| Equity | |||
| a) | Equity Share Capital | 916.36 | 916.36 |
| b) | Other Equity | 12,791.73 | 12,269.24 |
| Sub Total | 13,708.09 | 13,185.60 | |
| Liabilities | |||
| 1. Non-Current Liabilities | |||
| a) | Financial Liabilities | ||
| – Lease Liability | 0.79 | 19.18 | |
| b) | Deferred Tax Liability | 350.50 | 482.34 |
| c) | Provisions | 176.99 | 130.22 |
| Sub Total | 528.28 | 631.74 | |
| 2. Current Liabilities | |||
| a) | Financial Liabilities | ||
| – Trade Payables | |||
| i) total outstanding dues of MESE | 10.23 | – | |
| ii) total outstanding dues of creditors other than MESE | 1,883.03 | 1,316.30 | |
| – Lease Liability | 18.38 | 23.48 | |
| – Other Financial Liabilities | 71.82 | 71.94 | |
| b) | Other Current Liabilities | 22.48 | 22.52 |
| c) | Provisions | 21.96 | 18.23 |
| d) | Current Tax Liabilities (Net) | – | – |
| Sub Total | 2,027.90 | 1,452.47 | |
| Total Equity & Liabilities | 16,264.27 | 15,269.81 |
| Particulars | As at 31/03/2026 | As at 31/03/2025 |
|---|---|---|
| A. Cash Flow From Operating Activities : | ||
| Net Profit before taxes | 863.36 | 1,440.68 |
| Adjusted for: | ||
| – Depreciation | 54.16 | 62.44 |
| – Notional Interest Income on Ind AS adjustment | (0.14) | (0.14) |
| – Notional Rent Expenses – Ind AS adjustment | 0.14 | 0.14 |
| – (Gain)/Loss on Fair Value of Forward Contracts | (3.37) | 5.17 |
| – (Gain)/Loss on Fair Value Investments | 21.27 | (743.60) |
| – Dividend Income | (1.12) | (1.04) |
| – Interest Income | (268.40) | (137.91) |
| – Short Term (Gain)/Loss on sale of Investments | (11.45) | (7.99) |
| – Long Term (Gain)/Loss on sale of Investments | (142.11) | (50.74) |
| – Interest paid on Lease Liability | 2.58 | 4.03 |
| – Profit on Sale of Property, Plant & Equipment | (0.41) | (0.02) |
| – Reversal of Provision for Doubtful Debt | (0.60) | (0.11) |
| – Items not reclassified to Profit & Loss Account | (7.36) | (35.16) |
| – Fair value of Lease Liability | – | – |
| – Unrealized Foreign Exchange (Gain) / Loss | 23.38 | 9.18 |
| Total Adjustments | (333.42) | (895.76) |
| Operating profit before working capital changes | 529.94 | 544.92 |
| Adjusted for: | ||
| – (Increase) / Decrease in Inventories | (542.32) | (490.36) |
| – (Increase) / Decrease in Receivables/Advances | 73.71 | (191.60) |
| – Increase / (Decrease) in Trade Payables, Liabilities & Provisions | 622.53 | 467.52 |
| Net working capital changes | 153.91 | (214.44) |
| Cash generated from operation | 683.85 | 330.48 |
| Less – Taxes paid (Net) | (306.81) | (193.54) |
| Net Cash from Operating Activities (A) | 377.05 | 136.94 |
| B. Cash Flow From Investing Activities : | ||
| – Proceeds from Disposal of Property, Plant & Equipment | 0.42 | 0.05 |
| – Purchase of Property, Plant & Equipment | (0.26) | (9.19) |
| – Purchase of Intangible Assets | – | (11.40) |
| – Investment in / Realisation of Margin Money for LC | 0.58 | (0.16) |
| – Interest received | 262.07 | 117.09 |
| – Dividend received | 1.12 | 1.04 |
| – Purchase of Investments | (4,202.85) | (1,616.22) |
| – Sale of Investments | 3,630.99 | 1,694.91 |
| Net cash (used in) / from Investing Activities (B) | (307.92) | 176.14 |
| C. Cash Flow From Financing Activities : | ||
| – Payment of Lease Liability | (26.06) | (24.80) |
| – Dividends paid | (137.45) | (164.94) |
| Net cash (used in) / from Financing Activities (C) | (163.51) | (189.75) |
| Net Increase / (Decrease) In Cash And Cash Equivalents (A + B + C) | (94.38) | 123.33 |
| Cash & Cash Equivalents as at the beginning of the Period | 333.32 | 209.99 |
| Cash & Cash Equivalents as at the end of the Period | 238.94 | 333.32 |
| Net Increase / (Decrease) | (94.38) | 123.33 |
| Particulars | As at 31/03/2026 | As at 31/03/2025 |
|---|---|---|
| Balance with Banks in Current Accounts | 27.39 | 138.29 |
| Cash in Hand | 0.26 | 0.31 |
| Total Cash & Cash Equivalents | 27.65 | 138.60 |
| Debit Balance in Cash Credit & Overdraft Accounts (Note 10) | 211.29 | 194.72 |
| Balance as per Statement of Cash Flows | 238.94 | 333.32 |