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		Standalone
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
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		15-10-2025
Indicate Company website link for updated RPT policy of the Company		www.rossari.com/corporate-governance
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?		Yes

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		Standalone	Standalone
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	4195.12	7852.7
	Other income	13.97	31.39
	Total income	4209.09	7884.09
2	Expenses
(a)	Cost of materials consumed	2508.67	4626.1
(b)	Purchases of stock-in-trade	717.91	1218.75
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-142.09	-48.69
(d)	Employee benefit expense	173.13	329.79
(e)	Finance costs	24.93	55.86
(f)	Depreciation, depletion and amortisation expense	73.43	144.93
(g)	Other Expenses
1	Other Expenses	433.39	783.19
	Total other expenses	433.39	783.19
	Total expenses	3789.37	7109.93
3	Total profit before exceptional items and tax	419.72	774.16
4	Exceptional items	0	0
5	Total profit before tax	419.72	774.16
6	Tax expense
7	Current tax	112.35	208.77
8	Deferred tax	-5.12	-9.43
9	Total tax expenses	107.23	199.34
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	312.49	574.82
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	0	0
16	Total profit (loss) for period	312.49	574.82
17	Other comprehensive income net of taxes	-0.7	-1.4
18	Total Comprehensive Income for the period	311.79	573.42
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
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	5.64	10.4
	Diluted earnings (loss) per share from continuing operations	5.64	10.4
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	5.64	10.4
	Diluted earnings (loss) per share from continuing and discontinued operations	5.64	10.4
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 standalone 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 Company deals in Specialty chemicals and considering that the nature of products and the predominant risk and returns of the products are similar, the Company considers it as one operating segment.4.During the quarter ended 30th September, 2025, the Company has allotted 375 equity shares of Rs. 2 each pursuant to exercise of options under the approved Rossari Employee Stock Option Plan - 2019.5.Previous year / period figures have been regrouped to make them comparable with the current year / period figures, which are not material.
For ROSSARI BIOTECH LIMITED
EDWARD MENEZES
Executive Chairman
DIN:00149205
Place:Mumbai
Date:15 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1816.68
	Capital work-in-progress	727.94
	Investment property
	Goodwill	10.6
	Other intangible assets	62.51
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	4931.06
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	35.92
	Total non-current financial assets	4966.98
	Deferred tax assets (net)	76.08
	Other non-current assets	409.65
	Total non-current assets	8070.44
2	Current assets
	Inventories	1828.64
	Current financial asset
	Current investments	200.03
	Trade receivables, current	4571.66
	Cash and cash equivalents	232.29
	Bank balance other than cash and cash equivalents	31.76
	Loans, current	364.78
	Other current financial assets	236.62
	Total current financial assets	5637.14
	Current tax assets (net)
	Other current assets	492.05
	Total current assets	7957.83
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	16028.27
	Total current assets	7957.83
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	16028.27
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	110.73
	Other equity	11194.51
	Total equity attributable to owners of parent	11305.24
	Non controlling interest
	Total equity	11305.24
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	157.34
	Total non-current financial liabilities	157.34
	Provisions, non-current	37.71
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	195.05
	Current liabilities
	Current financial liabilities
	Borrowings, current	669.41
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	216.83
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3321.6
	Total Trade payable	3538.43
	Other current financial liabilities	132.12
	Total current financial liabilities	4339.96
	Other current liabilities	44.99
	Provisions, current	35.43
	Current tax liabilities (Net)	107.6
	Deferred government grants, Current
	Total current liabilities	4527.98
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	4723.03
	Total equity and liabilities	16028.27
	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		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of the defined benefit plans	-0.93	-1.87
	Total Amount of items that will not be reclassified to profit and loss	-0.93	-1.87
2	Income tax relating to items that will not be reclassified to profit or loss	-0.23	-0.47
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
5	Total Other comprehensive income	-0.70	-1.40

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		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	774.16
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	49.16
	Adjustments for decrease (increase) in inventories	-40.33
	Adjustments for decrease (increase) in trade receivables, current	-1119.28
	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	594.38
	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	144.93
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0
	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	-20.67
	Adjustments for dividend income	0
	Adjustments for interest income	16.75
	Adjustments for share-based payments	4.57
	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	-7.69
	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)	-411.68
	Net cash flows from (used in) operations	362.48
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	199.86
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	162.62
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	258.72
	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	619.5
	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	12.26
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-0.63
	Net cash flows from (used in) investing activities	-346.74
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	1.35
	Proceeds from issuing other equity instruments	0
	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	367.98
	Repayments of borrowings	0
	Payments of lease liabilities	14.86
	Dividends paid	27.68
	Interest paid	48.95
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	277.84
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	93.72
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	9.51
	Net increase (decrease) in cash and cash equivalents	103.23
	Cash and cash equivalents cash flow statement at beginning of period	129.06
	Cash and cash equivalents cash flow statement at end of period	232.29

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
															Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.	Details of the party (listed entity /subsidiary) entering into the transaction		Details of the counterparty			Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments				Details of the loans, inter-corporate deposits, advances or investments
Sr. No.	Name	PAN	Name	PAN	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Cost	Tenure	Nature (loan/ advance/ intercorporate deposit/ investment)	Interest Rate (%)	Tenure	Secured/ unsecured	Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)	Notes
1	Rossari Biotech Limited		Sunil Chari		Key Managerial Personnel	Remuneration			As per the Companies Act, 2013 and Shareholders' Approval			2.85	0	0
2	Rossari Biotech Limited		Edward Menezes		Key Managerial Personnel	Remuneration			As per the Companies Act, 2013 and Shareholders' Approval			8.01	0	0
3	Rossari Biotech Limited		Mikhail Menezes		Relative of Director	Remuneration			As per the Companies Act, 2013 and Shareholders' Approval			4.78	0	0
4	Rossari Biotech Limited		Yash Chari		Relative of Director	Remuneration			As per the Companies Act, 2013 and Shareholders' Approval			4.79	0	0
5	Rossari Biotech Limited		Ketan Sablok		Key Managerial Personnel	Remuneration			As per the Companies Act, 2013 and Shareholders' Approval			12.92	0	0
6	Rossari Biotech Limited		Parul Gupta		Key Managerial Personnel	Remuneration			As per the Companies Act, 2013 and Shareholders' Approval			1.57	0	0
7	Rossari Biotech Limited		Rupesh Ruparelia		Key Managerial Personnel	Remuneration			As per the Companies Act, 2013 and Shareholders' Approval			2.49	0	0
8	Rossari Biotech Limited		Aseem Dhru		Independent Director	Any other transaction	Sitting Fees		NA			0.4	0	0
9	Rossari Biotech Limited		Gurudas Aras		Independent Director	Any other transaction	Sitting Fees		NA			0.7	0	0
10	Rossari Biotech Limited		Aparna Sharma		Independent Director	Any other transaction	Sitting Fees		NA			0.7	0	0
11	Rossari Biotech Limited		Esha Achan		Independent Director	Any other transaction	Sitting Fees		NA			0.6	0	0
12	Rossari Biotech Limited		Buzil Rossari Private Limited		Wholly Owned Subsidiary Company	Sale of goods or services		750	NA			173.36	549.43	729.44
13	Rossari Biotech Limited		Buzil Rossari Private Limited		Wholly Owned Subsidiary Company	Purchase of goods or services		30	NA			0.32	0	0.98
14	Rossari Biotech Limited		Buzil Rossari Private Limited		Wholly Owned Subsidiary Company	Loan		500	NA			0	240	240					Loan	8.00%	On Demand	Unsecured	General Business Requirement
15	Rossari Biotech Limited		Buzil Rossari Private Limited		Wholly Owned Subsidiary Company	Interest received		500	NA			9.68	0	0
16	Rossari Biotech Limited		Buzil Rossari Private Limited		Wholly Owned Subsidiary Company	Any other transaction	Employee Cost - Recovery	50	NA			9.61	0	0
17	Rossari Biotech Limited		Buzil Rossari Private Limited		Wholly Owned Subsidiary Company	Any other transaction	Employee Cost - Reimbursement	50	NA			0.4	0	0
18	Rossari Biotech Limited		Buzil Rossari Private Limited		Wholly Owned Subsidiary Company	Any other transaction	Recovery of Expenses	50	NA			21.83	0	0
19	Rossari Biotech Limited		Rossari Consumer Products Private Limited		Wholly Owned Subsidiary Company	Sale of goods or services		600	NA			108.02	124.7	199.99
20	Rossari Biotech Limited		Rossari Consumer Products Private Limited		Wholly Owned Subsidiary Company	Any other transaction	Employee Cost - Recovery	50	NA			1.05	0	0
21	Rossari Biotech Limited		Rossari Consumer Products Private Limited		Wholly Owned Subsidiary Company	Any other transaction	Recovery of Expenses	50	NA			4.76	0	0
22	Rossari Biotech Limited		Tristar Intermediates Private Limited		Wholly Owned Subsidiary Company	Sale of goods or services		150	NA			6.85	7.87	41.04
23	Rossari Biotech Limited		Tristar Intermediates Private Limited		Wholly Owned Subsidiary Company	Any other transaction	Commission Income	150	NA			10.32	0	0
24	Rossari Biotech Limited		Tristar Intermediates Private Limited		Wholly Owned Subsidiary Company	Purchase of goods or services		2000	NA			1024.26	615.99	779.89
25	Rossari Biotech Limited		Tristar Intermediates Private Limited		Wholly Owned Subsidiary Company	Any other transaction	Employee Cost - Recovery	50	NA			24.28	0	0
26	Rossari Biotech Limited		Tristar Intermediates Private Limited		Wholly Owned Subsidiary Company	Any other transaction	Recovery of Expenses	50	NA			1.4	0	0
27	Rossari Biotech Limited		Unitop Chemicals Private Limited		Subsidiary Company	Sale of goods or services		2880	NA			243.76	67.41	366.27
28	Rossari Biotech Limited		Unitop Chemicals Private Limited		Subsidiary Company	Any other transaction	Commission Income	2880	NA			54.66	0	0
29	Rossari Biotech Limited		Unitop Chemicals Private Limited		Subsidiary Company	Purchase of goods or services		7000	NA			1920.97	1144.68	1481.58
30	Rossari Biotech Limited		Unitop Chemicals Private Limited		Subsidiary Company	Any other transaction	Employee Cost - Recovery	300	NA			83.42	0	0
31	Rossari Biotech Limited		Unitop Chemicals Private Limited		Subsidiary Company	Any other transaction	Recovery of Expenses	300	NA			24.34	0	0
32	Rossari Biotech Limited		Romakk Chemicals Private Limited		Associate	Sale of goods or services		60	NA			0.68	0.37	1.99
33	Rossari Biotech Limited		Romakk Chemicals Private Limited		Associate	Purchase of goods or services		400	NA			112.79	30.97	69.54
34	Rossari Biotech Limited		Romakk Chemicals Private Limited		Associate	Any other transaction	Employee Cost - Recovery	20	NA			1.68	0	0
35	Rossari Biotech Limited		Romakk Chemicals Private Limited		Associate	Any other transaction	Recovery of Expenses	20	NA			0.4	0	0
36	Rossari Biotech Limited		K. K. Chempro (India) Private Limited		Related Party to Romakk Chemicals Private Limited (subsidiary company)	Any other transaction	Receivables Ac		NA			0	0.01	0.01
37	Rossari Biotech Limited		K. K. Chempro (India) Private Limited		Related Party to Romakk Chemicals Private Limited (subsidiary company)	Purchase of goods or services		90	NA			0.92	0.5	0.61
38	Rossari Biotech Limited		INSAI CHEMPLAST (Formarly known as K K CHEMICAL INDUSTRIES)		Related Party to Romakk Chemicals Private Limited (subsidiary company)	Any other transaction	Payable Ac (Dr.Bal)		NA			0	0.05	0.05
39	Rossari Biotech Limited		McCoy Performance Silicones Private Limited		Related Party to Romakk Chemicals Private Limited (subsidiary company)	Any other transaction	Payable Ac (Dr.Bal)		NA			0	0.01	0.01
40	Rossari Biotech Limited		Rossari Global DMCC		Wholly Owned Subsidiary Company	Loan		170	NA			0	106.05	106.05					Loan	10.00%	On Demand	Unsecured	General Business Requirement
41	Rossari Biotech Limited		Rossari Global DMCC		Wholly Owned Subsidiary Company	Interest received		17	NA			5.32	3.66	8.98
42	Rossari Biotech Limited		Rossari Global DMCC		Wholly Owned Subsidiary Company	Any other transaction	Recovery of Expenses	10	NA			0	1.99	1.99
43	Rossari Biotech Limited		Rossari Global DMCC		Wholly Owned Subsidiary Company	Any other transaction	Corporate Guarantee Given	168	NA			0	134.79	134.79
44	Rossari Biotech Limited		Rossari Biotech Trading FZE		Step Down Wholly Owned Subsidiary	Sale of goods or services		4000	NA			132.05	2.98	99.21
45	Rossari Biotech Limited		Rossari Biotech Trading FZE		Step Down Wholly Owned Subsidiary	Any other transaction	Corporate Guarantee Given	672	NA			0	539.16	539.16
46	Rossari Biotech Limited		Unistar Thai Company Limited		Step Down Wholly Owned Subsidiary	Sale of goods or services		500	NA			2.37	0	3.83
47	Rossari Biotech Limited		Unistar Thai Company Limited		Step Down Wholly Owned Subsidiary	Sale of fixed assets		10	NA			1.46	0	0
48	Rossari Biotech Limited		Unistar Thai Company Limited		Step Down Wholly Owned Subsidiary	Any other transaction	Corporate Guarantee Given	840	NA			0	673.95	673.95
49	Rossari Biotech Limited		K K Chem India Private Limited		Related Party to Romakk Chemicals Private Limited (subsidiary company)	Purchase of goods or services		50	NA			0.7	0	0.83
50	Unitop Chemicals Private Limited		Gurudas Aras		Independent Director	Any other transaction	Sitting Fees		NA			0.18	0	0
51	Unitop Chemicals Private Limited		Aparna Sharma		Independent Director	Any other transaction	Sitting Fees		NA			0.15	0	0
52	Unitop Chemicals Private Limited		Tristar Intermediates Private Limited		Fellow Subsidiary	Sale of goods or services		250	NA			178.59	33.42	136.89
53	Unitop Chemicals Private Limited		Tristar Intermediates Private Limited		Fellow Subsidiary	Purchase of goods or services		500	NA			134.68	0	92.16
54	Unitop Chemicals Private Limited		Tristar Intermediates Private Limited		Fellow Subsidiary	Any other transaction	Purchase of Export Benefit Licence	5	NA			0.42	0	0
55	Unitop Chemicals Private Limited		Buzil Rossari Private Limited		Fellow Subsidiary	Purchase of fixed assets		10	NA			0.05	0.65	0.54
56	Unitop Chemicals Private Limited		Buzil Rossari Private Limited		Fellow Subsidiary	Any other transaction	Reimbursement	5	NA			1.17	0	0
57	Unitop Chemicals Private Limited		Hextar Unitop SDN.BHD.		Joint Venture	Sale of goods or services		60	NA			30.44	10.85	19.45
58	Unitop Chemicals Private Limited		Romakk Chemicals Private Limited		Associate of Holding Company	Sale of goods or services		12.5	NA			1.5	0	0.94
59	Unitop Chemicals Private Limited		Romakk Chemicals Private Limited		Associate of Holding Company	Purchase of goods or services		150	NA			26.39	2.45	31.11
60	Unitop Chemicals Private Limited		Glad Properties (India) Private Limited		Promoter Group Company	Any other transaction	Rent	2.4	NA			1.17	0	1.17
61	Tristar Intermediates Private Limited		Meher Castelino		Independent Director	Any other transaction	Sitting Fees		NA			0.05	0	0
62	Tristar Intermediates Private Limited		Gurudas Aras		Independent Director	Any other transaction	Sitting Fees		NA			0.08	0	0
63	Tristar Intermediates Private Limited		Buzil Rossari Private Limited		Fellow Subsidiary	Any other transaction	Employee Cost - Reimbursement	5	NA			0.39	0.22	0.19
64	Buzil Rossari Private Limited		Rossari Consumer Products Private Limited		Fellow Subsidiary	Any other transaction	Employee Cost - Recovery		NA			0	1.22	0.1
65	Buzil Rossari Private Limited		Rockdude Impex Private Limited		Related Party of Fellow Subsidiary	Sale of goods or services		1000	NA			185.59	289.41	154.63
66	Buzil Rossari Private Limited		Rockdude Impex Private Limited		Related Party of Fellow Subsidiary	Purchase of goods or services		1000	NA			226.14	-82.77	-310.55
67	Romakk Chemicals Private Limited		Nitin Sethi		Director	Remuneration			As per the Companies Act, 2013 and Shareholders' Approval			1.5	0	0
68	Romakk Chemicals Private Limited		Amit Malhotra		Director	Remuneration			As per the Companies Act, 2013 and Shareholders' Approval			0.6	0	0
69	Romakk Chemicals Private Limited		Gurudas Aras		Independent Director	Any other transaction	Sitting Fees		NA			0.1	0	0
70	Romakk Chemicals Private Limited		Meher Castelino		Independent Director	Any other transaction	Sitting Fees		NA			0.1	0	0
71	Romakk Chemicals Private Limited		K. K. Chempro (India) Private Limited		Enterprises on which Director or their relatives are able to exercise significant influence	Sale of goods or services		1	NA			0.14	0	0
72	Romakk Chemicals Private Limited		K. K. Chempro (India) Private Limited		Enterprises on which Director or their relatives are able to exercise significant influence	Purchase of goods or services		50	NA			20.85	11.79	0.2
73	Romakk Chemicals Private Limited		K K Chem India Private Limited		Enterprises on which Director or their relatives are able to exercise significant influence	Purchase of goods or services		50	NA			2.19	0	2.19
74	Romakk Chemicals Private Limited		K. K. Chempro (India) Private Limited		Enterprises on which Director or their relatives are able to exercise significant influence	Any other transaction	Rent	1.2	NA			0.6	0.11	0
75	Romakk Chemicals Private Limited		Nitin Sethi (HUF)		Enterprises on which Director or their relatives are able to exercise significant influence	Any other transaction	Rent	0.9	NA			0.45	0.07	0
76	Romakk Chemicals Private Limited		Sumant Agrawal (HUF)		Enterprises on which Director or their relatives are able to exercise significant influence	Any other transaction	Rent	0.9	NA			0.45	0.08	0
77	Rossari Global DMCC		Sunil Chari		Director	Remuneration			As per the Companies Act, 2013 and Shareholders' Approval			5.25	0	0
78	Rossari Global DMCC		Yashika Chari		Relative of Director	Remuneration			As per the Companies Act, 2013 and Shareholders' Approval			3.15	0	0
79	Rossari Global DMCC		Rupesh Ruparelia		Manager	Remuneration			As per the Companies Act, 2013 and Shareholders' Approval			0.85	0	0
80	Rossari International Limited Company		Rupesh Ruparelia		Manager	Remuneration			As per the Companies Act, 2013 and Shareholders' Approval			0.69	0	0										1. The value of the related party transaction approved by the audit committee represents the value approved by audit committee of the respective company. 2. Remuneration does not include stock options granted in accordance with the Rossari Employee Stock Option Plan- 2019, these options would vest after fulfillment of vesting conditions in accordance with the plan. Remuneration reported pertains to the amount paid during the period. 3. Transactions between members of the Group (between Rossari Biotech Limited and its subsidiary or between subsidiaries) are reported once. 4. As informed to the Company by K K Chempro (India) Private Limited : 1. Hon’ble National Company Law Tribunal Mumbai bench (‘NCLT’) vide its order has sanctioned the Scheme of Arrangement and Amalgamation (‘Scheme’) of Insai Chemplast private Limited (Insai/ Transferor Company), K. K. Chempro (India) Private Limited (K K Chempro/Transferee Company), K. K. Chem India Private Limited ( K. K. Chem/Resulting company No-1) and PRS Enterprises Private Limited (PRS/Resulting Company No.2). 2. Accordingly, All assets, liabilities, contracts, and obligations pertaining to the demerged undertaking (Speciality silicone business) of M/s K K Chempro (India) Private Limited has been demerged and vested into M/s K K Chem India Private Limited w.e.f. appointed date i.e. 1st October, 2024, which will now carry out all the Speciality silicone business of K K Chempro Private Limited
Total value of transaction during the reporting period												4845.38

Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No.	Particulars	Amount	Remarks
1.	Loans / revolving facilities like cash credit from banks / financial institutions
A	Total amount outstanding as on date	0
B	Of the total amount outstanding, amount of default as on date	0
2.	Unlisted debt securities i.e. NCDs and NCRPS
A	Total amount outstanding as on date	0
B	Of the total amount outstanding, amount of default as on date	0
3.	Total financial indebtedness of the listed entity including short-term and long-term debt	0

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Format for Disclosing Outstanding Default on Loans and Debt Securities