R&B Denims FY26 Net Profit Drops 31% YoY

Key Financial Figures - Standalone (₹ in Lakhs)

Year Ended March 31, 2026:

Total Revenue from Operations: ₹29,108.03
Other Income: ₹933.34
Total Income: ₹30,041.37
Total Expenses: ₹28,090.64
Profit Before Tax: ₹1,950.74
Tax Expense: ₹(563.99) [Current Tax: ₹(563.99), Deferred Tax: ₹46.59, Earlier Year Tax: ₹10.82]
Net Profit for the year: ₹1,444.15
Other Comprehensive Income: ₹13.48
Total Comprehensive Income: ₹1,454.24
Basic EPS: ₹1.62
Diluted EPS: ₹1.62
Paid-up Equity Share Capital: ₹1,799.47 (Face Value ₹2 each)
Other Equity: ₹17,951.38

Quarter Ended March 31, 2026:

Total Revenue from Operations: ₹8,936.32
Other Income: ₹(33.35)
Total Income: ₹8,902.97
Total Expenses: ₹9,098.39
Loss Before Tax: ₹(195.41)
Tax Expense: ₹(28.65) [Current Tax: ₹(28.65), Deferred Tax: ₹69.12]
Net Loss for the quarter: ₹(154.94)
Other Comprehensive Income: ₹4.20
Total Comprehensive Loss: ₹(150.74)
Basic EPS: ₹(0.17)
Diluted EPS: ₹(0.17)

Key Financial Ratios - Standalone

Debt-Equity Ratio: 0.19 (FY26) vs 0.26 (FY25)
Debt Service Coverage Ratio: 5.86 (FY26) vs 2.63 (FY25)
Interest Service Coverage Ratio: 8.10 (FY26) vs 12.14 (FY25)

Key Financial Figures - Consolidated (₹ in Lakhs)

Year Ended March 31, 2026:

Total Revenue from Operations: ₹48,326.24
Other Income: ₹1,734.10
Total Income: ₹50,060.34
Total Expenses: ₹45,056.90
Profit Before Tax: ₹3,269.34
Tax Expense: ₹(793.17) [Current Tax: ₹(754.23), Deferred Tax: ₹(47.73), Earlier Year Tax: ₹8.79]
Net Profit for the year: ₹2,476.18
Other Comprehensive Income: ₹12.26
Total Comprehensive Income: ₹2,488.44
Attributable to Shareholders: ₹1,707.15
Attributable to Non-Controlling Interest: ₹782.62

Quarter Ended March 31, 2026:

Total Revenue from Operations: ₹14,077.40
Other Income: ₹534.55
Total Income: ₹14,611.95
Total Expenses: ₹13,948.80
Profit Before Tax: ₹128.60
Tax Expense: ₹(16.83) [Current Tax: ₹(33.95), Deferred Tax: ₹17.12]
Net Profit for the quarter: ₹111.77
Other Comprehensive Income: ₹2.58
Total Comprehensive Income: ₹114.35
Attributable to Shareholders: ₹(108.42)
Attributable to Non-Controlling Interest: ₹224.11

Key Financial Ratios - Consolidated

Debt-Equity Ratio: 0.29 (FY26) vs 0.47 (FY25)
Debt Service Coverage Ratio: 5.47 (FY26) vs 1.57 (FY25)
Interest Service Coverage Ratio: 5.62 (FY26) vs 8.31 (FY25)

Corporate Actions

During the financial year ended March 31, 2026, the Board of Directors proposed and shareholders approved:

Increase in authorized capital from ₹25.50 crore (12.75 crore shares of ₹2 each) to ₹30.00 crore (30.00 crore shares of ₹1 each)
Split of each existing equity share of ₹2 face value into 2 equity shares of ₹1 face value
Bonus issue in ratio of 1:2 (1 bonus share for every 2 shares held) post share split

These actions were approved at the Extra Ordinary General Meeting on March 13, 2026, filed with ROC Ahmedabad on March 28, 2026, and became effective on April 2, 2026 after stock exchange approval. Bonus shares were issued on April 6, 2026. The effect has not been reflected in FY2025-26 financial statements.

Segment Reporting Change

The company ceased reporting Solar and Wind Energy activities as a separate reportable segment under Ind AS 108 as these operations are no longer managed or reviewed separately by the Chief Operating Decision Maker and were solely undertaken to support the core textile business.

Labour Code Implementation

The Government of India consolidated 29 labour legislations into four Labour Codes effective from November 21, 2025. The company is evaluating the impact but has not identified any material change in employee liability provisions. Rules are yet to be notified.

Prior Period Adjustments

Certain ratios for unaudited periods have been restated to reflect corrections of prior period errors identified during the current period to ensure consistency and accuracy in financial reporting.

Subsidiaries Included in Consolidation

1. RB Industries, a Partnership Firm

2. RICON Industries, a Partnership Firm

3. Ricon Textile Limited, a Company