Company Response to NSE Query on Financial Results
Date of Communication: 17th September 2026
Nature of Query: The National Stock Exchange of India Limited (NSE) sought clarification from Rollatainers Limited regarding the non-submission of Consolidated Financial Results for a recent period.
Company’s Clarification:
The company provided a detailed explanation for submitting only standalone financial results for the quarter ended 30 June 2026. The key reasons are:
- The company completed the sale of its entire investment in its erstwhile subsidiary, RT Packaging Limited, effective 13 November 2025. This sale was completed after receiving all requisite approvals.
- Consequently, RT Packaging Limited ceased to be a subsidiary of Rollatainers Limited.
- In the financial statements for the year ended 31 March 2026, the assets and liabilities of RT Packaging Limited were classified as a disposal group held for sale.
- The results of RT Packaging Limited up to the date of disposal were presented as discontinued operations in accordance with Indian Accounting Standard (Ind AS) 105 – Non-current Assets Held for Sale and Discontinued Operations.
- Separately, Rollatainers-Toyo Machine Private Limited ceased to be a joint venture with effect from 30 December 2025.
Conclusion on Subsidiary Status:
As a result of these divestments, the company confirmed it had no subsidiary, associate, or joint venture during the quarter ended 30 June 2026.
Reference to Regulatory Compliance:
The company justified its submission of only standalone results by referencing:
- Ind AS 110 (Consolidated Financial Statements)
- Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Based on these regulations, the company stated it was not required to prepare consolidated financial results for the period in question because it had no subsidiaries to consolidate.
Topic Tags: Regulatory Response, Financial Results Clarification, Compliance, Subsidiary Divestment