General information about company
Scrip code*		543213
NSE Symbol*		ROSSARI
MSEI Symbol*		NOTLISTED
ISIN*		INE02A801020
Name of company		ROSSARI BIOTECH LIMITED
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		15-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		07-10-2025
Description of presentation currency		INR
Level of rounding		Millions
Reporting Type		Quarterly
Reporting Quarter		Second quarter
Nature of report standalone or consolidated		Consolidated
Whether results are audited or unaudited for the quarter ended		Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Unaudited
Segment Reporting		Single segment
Description of single segment		Manufacturing of Specialty Chemicals for Textile, Home and Personal Care, Performance Chemicals and Animal Health and Nutrition industries
Start date and time of board meeting		15-10-2025 17:30
End date and time of board meeting		15-10-2025 18:30
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Not applicable

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	5861.07	11298.23
	Other income	16.04	28.04
	Total income	5877.11	11326.27
2	Expenses
(a)	Cost of materials consumed	4072.12	7416.11
(b)	Purchases of stock-in-trade	293.88	583.45
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-357.45	-277.53
(d)	Employee benefit expense	377.99	752.64
(e)	Finance costs	60.91	118.19
(f)	Depreciation, depletion and amortisation expense	182.33	359.82
(g)	Other Expenses
1	Other Expenses	755.29	1425.77
	Total other expenses	755.29	1425.77
	Total expenses	5385.07	10378.45
3	Total profit before exceptional items and tax	492.04	947.82
4	Exceptional items	0	0
5	Total profit before tax	492.04	947.82
6	Tax expense
7	Current tax	160.51	321.56
8	Deferred tax	-32.55	-68.57
9	Total tax expenses	127.96	252.99
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	364.08	694.83
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	4.68	9.89
16	Total profit (loss) for period	368.76	704.72
17	Other comprehensive income net of taxes	-2.64	-3.7
18	Total Comprehensive Income for the period	366.12	701.02
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	368.76	704.72
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	366.12	701.02
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	110.73	110.73
	Face value of equity share capital	2	2
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.66	12.76
	Diluted earnings (loss) per share from continuing operations	6.65	12.74
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	6.66	12.76
	Diluted earnings (loss) per share from continuing and discontinued operations	6.65	12.74
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Text Block

Textual Information(4)

Notes:1.The financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 15th October, 2025.2.The consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down under Indian Accounting Standard (Ind AS) 34 on "Interim Financial Reporting" as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.3.The consolidated financial results include the financial results of three foreign subsidiaries - Rossari Global DMCC, Rossari Bangladesh Limited, Rossari International Company Limited, two step-down foreign subsidiaries - Rossari Biotech Trading FZE and Unistar Thai Co. Ltd., (100% subsidiary of Rossari Global DMCC), four Indian subsidiaries - Unitop Chemicals Private Limited, Tristar Intermediates Private Limited, Buzil Rossari Private Limited and Rossari Consumer Products Private Limited, an associate company - Romakk Chemicals Private Limited and a joint venture company - Hextar Unitop SDN. BHD. (a joint venture company of Unitop Chemicals Private Limited).4.The Group deals in Specialty chemicals and considering that the nature of products and the predominant risk and returns of the products are similar, the Group considers it as one operating segment.
5.During the half year ended 30th September, 2025, the Parent Company has allotted 375 equity shares of Rs. 2.00 each pursuant to exercise of options under the approved Rossari Employee Stock Option Plan - 2019.6.Previous year / period figures have been regrouped to make them comparable with the current year / period figures, wherever applicable, which are not material.
For ROSSARI BIOTECH LIMITED
EDWARD MENEZES
Executive Chairman
DIN:00149205
Place : Mumbai
Date:15th October,2025

Statement of Asset and Liabilities
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	3689.31
	Capital work-in-progress	2474.88
	Investment property
	Goodwill	1187.11
	Other intangible assets	1156.25
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	271.29
	Non-current financial assets
	Non-current investments	2.12
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	73.62
	Total non-current financial assets	75.74
	Deferred tax assets (net)	158.8
	Other non-current assets	725.68
	Total non-current assets	9739.06
2	Current assets
	Inventories	3812.04
	Current financial asset
	Current investments	200.04
	Trade receivables, current	5404.81
	Cash and cash equivalents	355.02
	Bank balance other than cash and cash equivalents	164.7
	Loans, current	14.97
	Other current financial assets	48.17
	Total current financial assets	6187.71
	Current tax assets (net)
	Other current assets	1141
	Total current assets	11140.75
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	20879.81
	Total current assets	11140.75
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	20879.81
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	110.73
	Other equity	12404.26
	Total equity attributable to owners of parent	12514.99
	Non controlling interest
	Total equity	12514.99
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1187.87
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	208.01
	Total non-current financial liabilities	1395.88
	Provisions, non-current	73.95
	Deferred tax liabilities (net)	449.13
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1918.96
	Current liabilities
	Current financial liabilities
	Borrowings, current	2050.51
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	336.49
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2589.71
	Total Trade payable	2926.2
	Other current financial liabilities	1149.4
	Total current financial liabilities	6126.11
	Other current liabilities	113.39
	Provisions, current	76.09
	Current tax liabilities (Net)	130.27
	Deferred government grants, Current
	Total current liabilities	6445.86
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	8364.82
	Total equity and liabilities	20879.81
	Disclosure of notes on assets and liabilities	Textual Information(1)

Other Comprehensive Income
Date of start of reporting period		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of the defined benefit plans	-3.41	-6.51
	Total Amount of items that will not be reclassified to profit and loss	-3.41	-6.51
2	Income tax relating to items that will not be reclassified to profit or loss	-0.86	-1.64
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0.09	-1.17
5	Total Other comprehensive income	-2.64	-3.70

Cash flow statement, indirect
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	947.82
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	111.48
	Adjustments for decrease (increase) in inventories	-261.24
	Adjustments for decrease (increase) in trade receivables, current	-976.08
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	0
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	-83.97
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	0
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	359.82
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	2.5
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	0
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	-39.47
	Adjustments for dividend income	0
	Adjustments for interest income	6.56
	Adjustments for share-based payments	15.99
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	-8.95
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	-886.48
	Net cash flows from (used in) operations	61.34
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	311.66
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	-250.32
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	380.21
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	2.41
	Purchase of property, plant and equipment	1417.87
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	7.65
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-35.61
	Net cash flows from (used in) investing activities	-1063.21
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	1.36
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	1358.66
	Repayments of borrowings	0
	Payments of lease liabilities	14.39
	Dividends paid	27.68
	Interest paid	101.43
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	1216.52
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-97.01
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	10.01
	Net increase (decrease) in cash and cash equivalents	-87
	Cash and cash equivalents cash flow statement at beginning of period	442.02
	Cash and cash equivalents cash flow statement at end of period	355.02

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

Other Comprehensive Income

Cash flow statement, indirect