Rallis India Limited — Quarter and year ended 31 March, 2026 (published 27 April 2026)
| Particulars | Quarter ended 31 March, 2026 Audited (Refer Note 6) | Quarter ended 31 December, 2025 Unaudited | Quarter ended 31 March, 2025 Audited (Refer Note 6) | Year ended 31 March, 2026 Audited | Year ended 31 March, 2025 Audited |
|---|---|---|---|---|---|
| 1. Revenue from operations (net of rebates and discounts) | 456 | 623 | 430 | 2,897 | 2,663 |
| 2. Other income | 11 | 9 | 11 | 42 | 32 |
| 3. TOTAL INCOME (1+2) | 467 | 632 | 441 | 2,939 | 2,695 |
| 4. EXPENSES | |||||
| a) Cost of materials consumed | 342 | 323 | 264 | 1,579 | 1,302 |
| b) Purchase of stock-in-trade | 60 | 27 | 53 | 273 | 231 |
| c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | (144) | 12 | (58) | (125) | 48 |
| d) Employee benefits expense | 72 | 70 | 68 | 283 | 275 |
| e) Finance costs | 1 | 2 | 2 | 10 | 12 |
| f) Depreciation and amortisation expense | 29 | 29 | 30 | 117 | 120 |
| g) Other expenses | 127 | 133 | 123 | 526 | 521 |
| TOTAL EXPENSES 4(a) TO 4(g) | 487 | 596 | 482 | 2,663 | 2,509 |
| 5. PROFIT/ (LOSS) BEFORE EXCEPTIONAL ITEMS AND TAX (3 – 4) | (20) | 36 | (41) | 276 | 186 |
| 6. Exceptional items (Refer Note 5) | 3 | (35) | 1 | (26) | 1 |
| 7. PROFIT/ (LOSS) BEFORE TAX (5 + 6) | (17) | 1 | (40) | 250 | 187 |
| 8. Tax expenses | |||||
| a) Current Tax | (9) | 13 | (14) | 79 | 56 |
| b) Deferred Tax | 7 | (14) | 6 | (13) | 6 |
| Total Tax expense / (credit) (8a+8b) | (2) | (1) | (8) | 66 | 62 |
| 9. NET PROFIT/ (LOSS) FOR THE PERIOD (7 – 8) | (15) | 2 | (32) | 184 | 125 |
| 10. Other Comprehensive Income- gain/ (loss) | 3 | 1 | (1) | 3 | (2) |
| a) Items that will be reclassified to profit or loss | – | – | – | – | – |
| b) Items that will not be reclassified to profit or loss | 4 | 2 | (1) | 4 | (2) |
| c) Tax on 10(a) and 10(b)* | (1) | (1) | 0 | (1) | 0 |
| 11. TOTAL COMPREHENSIVE INCOME GAIN/ (LOSS) (9 + 10) | (12) | 3 | (33) | 187 | 123 |
| 12. Paid up equity share capital | 19 | 19 | 19 | 19 | 19 |
| (Face value : ₹ 1 per share) | |||||
| 13. Other equity | – | – | – | 2,024 | 1,885 |
| 14. Basic and diluted earnings per share (in ₹) | (0.79) | 0.10 | (1.67) | 9.46 | 6.43 |
| Particulars | As at 31 March, 2026 (Audited) | As at 31 March, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| a) Property, plant and equipment | 580 | 623 |
| b) Capital work-in-progress | 11 | 25 |
| c) Investment property | 1 | 1 |
| d) Right-of-use asset | 48 | 57 |
| e) Goodwill on amalgamation | 196 | 196 |
| f) Other Intangible assets | 25 | 27 |
| g) Intangible assets under development | 21 | 27 |
| h) Financial assets | ||
| i) Investments | 4 | 4 |
| ii) Other financial assets | 11 | 16 |
| i) Income-tax assets (net) | 98 | 98 |
| j) Deferred-tax assets (net) | 6 | – |
| k) Other non-current assets | 35 | 35 |
| Total non-current assets | 1,036 | 1,109 |
| Current assets | ||
| a) Inventories | 959 | 751 |
| b) Financial assets | ||
| i) Investments | 502 | 408 |
| ii) Trade receivables | 616 | 541 |
| iii) Cash and cash equivalents | 39 | 28 |
| iv) Bank Balances other than (iii) above | 7 | 3 |
| v) Other financial assets | 10 | 14 |
| c) Other current assets | 175 | 120 |
| d) Assets classified as held for sale* | 1 | 0 |
| Total current assets | 2,309 | 1,865 |
| Total assets | 3,345 | 2,974 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| a) Equity share capital | 19 | 19 |
| b) Other equity | 2,024 | 1,885 |
| Total equity | 2,043 | 1,904 |
| Liabilities | ||
| Non-current liabilities | ||
| a) Financial liabilities | ||
| i) Borrowings* | 0 | 1 |
| ii) Lease liabilities | 45 | 50 |
| b) Provisions | 32 | 44 |
| c) Deferred tax liabilities (Net) | – | 6 |
| d) Other non-current liabilities | 1 | 1 |
| Total non-current liabilities | 78 | 102 |
| Current liabilities | ||
| a) Financial liabilities | ||
| i) Borrowings* | 7 | 0 |
| ii) Lease liabilities | 9 | 12 |
| iii) Trade and other payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 24 | 15 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 704 | 526 |
| iv) Other financial liabilities | 188 | 173 |
| b) Other current liabilities | 225 | 227 |
| c) Provisions | 53 | 12 |
| d) Income-tax liabilities (Net) | 14 | 3 |
| Total current liabilities | 1,224 | 968 |
| Total liabilities | 1,302 | 1,070 |
| Total equity and liabilities | 3,345 | 2,974 |
| Particulars | For the year ended 31 March, 2026 Audited | For the year ended 31 March, 2025 Audited |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | 250 | 187 |
| Adjustments for: | ||
| Finance costs | 10 | 12 |
| Depreciation and amortisation expenses | 117 | 120 |
| Interest income on bank deposits | (1) | (1) |
| Dividend income* | (0) | (0) |
| Fair valuation loss/(gain) on investment in Mutual fund {net) | 1 | (6) |
| (Gain) on redemption of current investments | (28) | (11) |
| Credit balances written back | (4) | (7) |
| Allowance for doubtful debts (net) and bad debts | 5 | 12 |
| Tangible assets and capital work-in-progress written off | 1 | 3 |
| Advances written off* | 0 | 0 |
| Deposits written off* | 0 | 1 |
| Provision for impairment of Tangible assets and capital work-in-progress | 1 | 0 |
| Intangible assets under development written off* | 1 | 6 |
| Provision for impairment of intangible assets and intangible assets under development | (1) | 0 |
| Provision for intangible assets and impairment of intangible assets under development written back (net) | 1 | 1 |
| Provision for ex-directors pension liability (net) * | (1) | (2) |
| Provision for supplemental pay (net) | 1 | (3) |
| Provision for gratuity (net) | 42 | 4 |
| Provision for compensated absences (net) | (8) | (1) |
| Mark-to-market loss/ (gain) on forward exchange contracts for hedging• | 0 | (12) |
| Net unrealised foreign exchange (gain) /loss | (1) | (54) |
| (Gain) on disposal of property, plant and equipment, investment property and assets held for sale | (14) | (19) |
| Provision for other claim receivables | 4 | 42 |
| Operating profit before working capital changes | 375 | 350 |
| Movements in working capital: | ||
| (Increase)/ Decrease in trade receivables | (72) | (55) |
| (Increase)/ Decrease in inventories | (208) | 295 |
| Decrease/ (Increase) in other financial assets | 5 | 1 |
| (Increase) in other assets | (58) | 0 |
| Increase/ (Decrease) in trade payables | 184 | (1,061) |
| Increase/ (Decrease) in other financial liabilities | 15 | 917 |
| (Decrease)/ Increase in other liabilities | (1) | (68) |
| CASH GENERATED FROM OPERATIONS | 240 | 295 |
| Income taxes paid (Net of refunds) | (68) | (214) |
| NET CASH FLOWS GENERATED FROM OPERATING ACTIVITIES (A) | 172 | 81 |
| B CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Interest received * | 0 | 13 |
| Dividend received* | 0 | (13) |
| Purchase of current investments | (1,226) | (24) |
| Proceeds from sale of current investments | 1,160 | (49) |
| Payments for purchase of property, plant and equipment (including adjustments on account of capital work-in-progress, capital creditors and capital advances) | (41) | (7) |
| Payments for intangible assets (including adjustments on account of intangible assets under development) | (4) | 0 |
| Proceeds from disposal of property, plant and equipment, investment property and assets held for sale | 16 | (80) |
| Advance received against assets held for sale* | 0 | 1 |
| Investments in bank deposits• | (0) | 0 |
| NET CASH FLOWS USED IN INVESTING ACTIVITIES (B) | (95) | 27 |
| C CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Repayment of long-term borrowings (including current maturities)* | (0) | 27 |
| Proceeds from short-term borrowings | (1) | 28 |
| Repayment of short-term borrowings | (1) | 0 |
| Payment of lease liabilities | (0) | (80) |
| Dividend paid on equity shares | (66) | (80) |
| Interest paid | 11 | 0 |
| Bank balances in dividend account* | 0 | 28 |
| NET CASH FLOWS USED IN FINANCING ACTIVITIES (C) | 28 | 28 |
| NET INCREASE IN CASH AND CASH EQUIVALENTS (A)+ (B) + (C) | 39 | 28 |
| CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR | 0 | 0 |
| Cash in hand* | 39 | 28 |
| Balances with banks in current account and deposit account | 39 | 28 |
| CASH AND CASH EQUIVALENTS | 39 | 28 |
| Net Cash and cash equivalents as per Cash flow statement | 39 | 28 |
| CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR | 39 | 28 |
| Cash in hand* | 0 | 0 |
| Balances with banks in current account and deposit account | 39 | 28 |
| CASH AND CASH EQUIVALENTS | 39 | 28 |
| Particulars | Quarter ended 31 March, 2026 Audited (Refer Note 6) | Quarter ended 31 December, 2025 Unaudited | Quarter ended 31 March, 2025 Audited (Refer Note 6) | Year ended 31 March, 2026 Audited | Year ended 31 March, 2025 Audited |
|---|---|---|---|---|---|
| 1. Segment Revenue | |||||
| Agri inputs | 435 | 623 | 423 | 2,876 | 2,629 |
| Others | 21 | – | 7 | 21 | 34 |
| Total Revenue from Operations | 456 | 623 | 430 | 2,897 | 2,663 |
| 2. Segment Results | |||||
| Agri Inputs | (33) | (5) | (48) | 217 | 162 |
| Others | 8 | 1 | 2 | 11 | 15 |
| Total Segment results | (25) | (4) | (46) | 228 | 177 |
| Add : Other income | 11 | 9 | 11 | 42 | 32 |
| Less : Central administration cost, director remuneration, director fees and commission | 2 | 2 | 3 | 10 | 9 |
| Less : Finance costs | 1 | 2 | 2 | 10 | 13 |
| Profit before tax | (17) | 1 | (40) | 250 | 187 |
| 3. Segment Assets | |||||
| Agri Inputs | 2,685 | 2,604 | 2,413 | 2,685 | 2,413 |
| Others | 33 | 18 | 20 | 33 | 20 |
| Total segment assets | 2,718 | 2,622 | 2,433 | 2,718 | 2,433 |
| Assets classified as held for sale* | 1 | 0 | 0 | 1 | 0 |
| Unallocated | 626 | 551 | 541 | 626 | 541 |
| Total assets | 3,345 | 3,173 | 2,974 | 3,345 | 2,974 |
| Segment liabilities | |||||
| Agri Inputs | 1,249 | 1,055 | 1,028 | 1,249 | 1,028 |
| Others | 3 | 2 | 2 | 3 | 2 |
| Total segment liabilities | 1,252 | 1,057 | 1,030 | 1,252 | 1,030 |
| Unallocated | 50 | 61 | 40 | 50 | 40 |
| Total liabilities | 1,302 | 1,118 | 1,070 | 1,302 | 1,070 |