Key Financial Figures (Quarter Ended June 30, 2026 vs. Comparatives)

Income Statement (₹ in Lakhs):

  • Revenue from Operations: ₹96.29 (Q1 FY26: ₹45.97; Q4 FY26: ₹57.11; FY26 Annual: ₹129.84)
  • Other Income: ₹87.19 (Q1 FY26: ₹19.01; Q4 FY26: ₹62.61; FY26 Annual: ₹331.28)
  • Total Income: ₹183.48 (Q1 FY26: ₹64.98; Q4 FY26: ₹119.72; FY26 Annual: ₹461.12)
  • Total Expenses: ₹122.04 (Q1 FY26: ₹76.35; Q4 FY26: ₹93.01; FY26 Annual: ₹231.65)
  • Cost of raw material: ₹96.23
  • Employee benefits expense: ₹4.57
  • Other expenses: ₹21.24
  • Finance Cost, Depreciation: ₹0.00 (Nil)
  • Profit Before Tax: ₹61.44 (Q1 FY26 Loss: ₹(11.37); Q4 FY26 Profit: ₹26.71; FY26 Annual Profit: ₹229.47)
  • Tax Expense: ₹15.97 (Current Tax: ₹15.97; Deferred Tax: ₹0.00)
  • Profit for the period (Net Profit): ₹45.47 (Q1 FY26 Loss: ₹(17.31); Q4 FY26 Profit: ₹9.80; FY26 Annual Profit: ₹219.64)
  • Total Comprehensive Income: ₹45.47 (Q4 FY26: ₹2.60)

Per Share Data & Capital Structure:

  • Earnings Per Share (EPS) - Basic & Diluted: ₹0.81 (Q1 FY26: ₹(0.31); Q4 FY26: ₹0.18; FY26 Annual: ₹3.96)
  • Paid-up Equity Share Capital: ₹554.39 Lakhs (unchanged from previous periods; Face Value: ₹10 per share)
  • Other Equity (as of Mar 31, 2026): ₹750.20 Lakhs

Corporate Actions and Changes

Change in Ownership and Control:

  • A Share Purchase Agreement was executed during the quarter, resulting in a change of ownership, control, and management.
  • The acquirers, Mr. Sandeep Jain, Mr. Vikas Garg, Mr. Rahul Nagar, and Mr. Himanshu Arora, acquired equity shares from the erstwhile promoter and promoter group. They are now classified as the new promoters.
  • This was a transaction between shareholders and did not involve the company or result in any change to its share capital.

Open Offer and Reclassification:

  • The new acquirers completed a mandatory open offer in accordance with SEBI regulations.
  • The erstwhile promoter and promoter group, having ceased to hold shares or exercise control, were reclassified under the "Public" category. A disclosure regarding this was submitted to BSE Limited.

Board and Key Managerial Personnel (KMP) Changes:

  • Consequent to the change in control, new executive, non-executive, and independent directors were appointed.
  • Certain existing directors and the Chief Financial Officer resigned.
  • The Whole-time Director was re-designated as a Non-Executive Director.

Procedural and Compliance Details

  • The Board of Directors meeting was held on August 10, 2026, commencing at 04:00 P.M. and concluding at 04:15 P.M., via Video Conferencing/Audio-Visual Means.
  • The financial results were reviewed by the Audit Committee and approved by the Board.
  • The statutory auditors, M/s. Shilpi Sharma & Company, Chartered Accountants (Firm Reg. No: 021442N), have issued a Limited Review Report on the results pursuant to Regulation 33 of SEBI LODR.
  • The auditors, represented by Partner CA Gaurav Garg (M. No. 555552), stated that based on their review, nothing has come to their attention that causes them to believe the statement contains any material misstatement.
  • The financial results for the previous quarter (Q4 FY26) are characterized as balancing figures between the audited annual figures and the published year-to-date figures up to nine months ended December 31, 2025.
  • The results are prepared in accordance with Indian Accounting Standards (Ind AS).
  • Necessary arrangements are being made for the publication of the results in newspapers, as required by Regulation 47 of SEBI LODR.
  • The results are available on the company's website: www.rupyafin.com.