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 | 27-04-2026 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 18-04-2026 | |
| Description of presentation currency | INR | |
| Level of rounding | Millions | |
| Reporting Type | Quarterly | |
| Reporting Quarter | Fourth quarter | |
| Nature of report standalone or consolidated | Consolidated | |
| Whether results are audited or unaudited for the quarter ended | Audited | |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited | |
| 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 | 27-04-2026 14:00 | |
| End date and time of board meeting | 27-04-2026 15:45 | |
| 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 | Declaration of unmodified opinion | |
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 | 01-01-2026 | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | Audited | ||
| 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 | 6848.62 | 23963.65 | ||
| Other income | 190.65 | 223.78 | ||
| Total income | 7039.27 | 24187.43 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 4444.68 | 16036.78 | |
| (b) | Purchases of stock-in-trade | 240.97 | 934.15 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 271.58 | -283.66 | |
| (d) | Employee benefit expense | 392.28 | 1547.48 | |
| (e) | Finance costs | 90.59 | 285.43 | |
| (f) | Depreciation, depletion and amortisation expense | 235.28 | 791.24 | |
| (g) | Other Expenses | |||
| 1 | Other Expenses | 726.6 | 2869.87 | |
| Total other expenses | 726.6 | 2869.87 | ||
| Total expenses | 6401.98 | 22181.29 | ||
| 3 | Total profit before exceptional items and tax | 637.29 | 2006.14 | |
| 4 | Exceptional items | 0 | 0 | |
| 5 | Total profit before tax | 637.29 | 2006.14 | |
| 6 | Tax expense | |||
| 7 | Current tax | 159.15 | 612.79 | |
| 8 | Deferred tax | 23.61 | -79.77 | |
| 9 | Total tax expenses | 182.76 | 533.02 | |
| 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 | 454.53 | 1473.12 | |
| 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 | 5.14 | 19.01 | |
| 16 | Total profit (loss) for period | 459.67 | 1492.13 | |
| 17 | Other comprehensive income net of taxes | 6.2 | 0.76 | |
| 18 | Total Comprehensive Income for the period | 465.87 | 1492.89 | |
| 19 | Total profit or loss, attributable to | |||
| Profit or loss, attributable to owners of parent | 459.67 | 1492.13 | ||
| 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 | 465.87 | 1492.89 | ||
| 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 | 110.77 | 110.77 | ||
| Face value of equity share capital | 2 | 2 | ||
| 22 | Reserves excluding revaluation reserve | 0 | ||
| 23 | Earnings per share | |||
| i | Earnings per equity share for continuing operations | |||
| Basic earnings (loss) per share from continuing operations | 8.3 | 26.95 | ||
| Diluted earnings (loss) per share from continuing operations | 8.29 | 26.93 | ||
| 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 | 8.3 | 26.95 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 8.29 | 26.93 | ||
| 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 27th April, 2026.2.The consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down under Indian Accounting Standards (Ind AS), as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other disclosure requirements 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 four foreign subsidiaries - Rossari Global FZCO (formerly known as Rossari Global DMCC), Rossari Bangladesh Limited, Rossari International Company Limited and Rossari (Singapore) Pte Ltd (incorporated on 18th December 2025), two step-down foreign subsidiaries - Rossari Biotech Trading FZE and Unistar Thai Co. Ltd. (100% subsidiary of Rossari Global FZCO), 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.The figures for the quarter ended 31st March, 2026 and 31st March 2025 are the balancing figures between the audited figures in respect of the full financial year and the unaudited published figures upto nine months of the relevant financial year.6.During the quarter ended 31st March, 2026, the Parent Company has sold its Kanjurmarg Office for a consideration of Rs. 250 million. Consequently, the Company has recognised a gain of Rs. 192.67 million (net) under the head ‘Other Income’ in the Statement of Profit and Loss.7.During the quarter ended 31st March, 2026, the Parent Company has allotted 2,000 equity shares of Rs. 2 each pursuant to exercise of options under the approved Rossari Employee Stock Option Plan - 2019.8."The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four Labour Codes, viz., Code on Wages, 2019, Code on Social Security, 2020, Industrial Relations Code, 2020 and Occupational Safety, Health and Working Conditions Code, 2020 (Collectively referred to as the ‘New Labour Codes’). These codes have been made effective from 21st November, 2025.The Group has estimated the revised gratuity liability as at 31st December 2025 and as at 31st March 2026 as per the New Labour Codes and the additional liability arising thereon has been recognized as part of employee benefit expenses in the current reporting period. No material additional liability on compensated absences and provident fund arose on account of the aforesaid codes.The Government is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified." 9.The Board of Directors have recommended final dividend of Re.0.50 (25 percent of the face value of the equity share of Rs. 2 each) for the financial year ended 31st March, 2026. 10.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:27th April,2026 |
Statement of Asset and Liabilities | |||
| Particulars | Year ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 5605.38 | ||
| Capital work-in-progress | 1733.01 | ||
| Investment property | |||
| Goodwill | 1187.11 | ||
| Other intangible assets | 1052.02 | ||
| Intangible assets under development | |||
| Biological assets other than bearer plants | |||
| Investments accounted for using equity method | 269.82 | ||
| Non-current financial assets | |||
| Non-current investments | 2.12 | ||
| Trade receivables, non-current | |||
| Loans, non-current | 0 | ||
| Other non-current financial assets | |||
| 1 | Other Financial Assets | 88.48 | |
| 2 | |||
| 3 | |||
| 4 | |||
| 5 | |||
| Details of other non-current financial assets | |||
| Total of other non-current financial assets | 88.48 | ||
| Total non-current financial assets | 90.6 | ||
| Deferred tax assets (net) | 149.43 | ||
| Other non-current assets | |||
| 1 | Income Tax Assets (Net) | 119.79 | |
| 2 | Other non-current assets | 243.99 | |
| 3 | |||
| 4 | |||
| 5 | |||
| Details of other non-current assets | |||
| Total of other non-current assets | 363.78 | ||
| Total non-current assets | 10451.15 | ||
| 2 | Current assets | ||
| Inventories | 4045.45 | ||
| Current financial asset | |||
| Current investments | 351 | ||
| Trade receivables, current | 5574.13 | ||
| Cash and cash equivalents | 753.07 | ||
| Bank balance other than cash and cash equivalents | 169.07 | ||
| Loans, current | 11.53 | ||
| Other current financial assets | |||
| 1 | Other Financial assets | 59.16 | |
| 2 | |||
| 3 | |||
| 4 | |||
| 5 | |||
| Details of other current financial assets | |||
| Total of Other current financial assets | 59.16 | ||
| Total current financial assets | 6917.96 | ||
| Current tax assets (net) | |||
| Other current assets | |||
| 1 | Other current assets | 1395.59 | |
| 2 | |||
| 3 | |||
| 4 | |||
| 5 | |||
| Details of other current assets | |||
| Total of other current assets | 1395.59 | ||
| Total current assets | 12359 | ||
| 3 | Non-current assets classified as held for sale | 77.77 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 22887.92 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 110.77 | ||
| Other equity | 13222.72 | ||
| Total equity attributable to owners of parent | 13333.49 | ||
| Non controlling interest | |||
| Total equity | 13333.49 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 943.26 | ||
| Trade Payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0 | ||
| Total Trade payable | 0 | ||
| Other non-current financial liabilities | |||
| 1 | Lease Liabilities | 202.53 | |
| 2 | |||
| 3 | |||
| 4 | |||
| 5 | |||
| Details of other non-current financial liabilities | |||
| Total of other non-current financial liabilities | 202.53 | ||
| Total non-current financial liabilities | 1145.79 | ||
| Provisions, non-current | 82.6 | ||
| Deferred tax liabilities (net) | 430.46 | ||
| Deferred government grants, Non-current | 0 | ||
| Other non-current liabilities | |||
| 1 | |||
| 2 | |||
| 3 | |||
| 4 | |||
| 5 | |||
| Details of other non-current liabilities | |||
| Total of other non-current liabilities | |||
| Total non-current liabilities | 1658.85 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 3136.6 | ||
| Trade Payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 358.53 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2875.99 | ||
| Total Trade payable | 3234.52 | ||
| Other current financial liabilities | |||
| 1 | Lease Liabilities | 76.98 | |
| 2 | Other Financial Liabilities | 1160.07 | |
| 3 | |||
| 4 | |||
| 5 | |||
| Details of other current financial liabilities | |||
| Total of other current financial liabilities | 1237.05 | ||
| Total current financial liabilities | 7608.17 | ||
| Other current liabilities | |||
| 1 | Other current liabilities | 114.18 | |
| 2 | |||
| 3 | |||
| 4 | |||
| 5 | |||
| Details of other current liabilities | |||
| Total of other current liabilities | 114.18 | ||
| Provisions, current | 83.23 | ||
| Current tax liabilities (Net) | 90 | ||
| Deferred government grants, Current | |||
| Total current liabilities | 7895.58 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0 | |
| Total liabilities | 9554.43 | ||
| Total equity and liabilities | 22887.92 | ||
| Disclosure of notes on assets and liabilities | |||
Other Comprehensive Income | |||
| Date of start of reporting period | 01-01-2026 | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | Audited | |
| 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 | 11.24 | 1.86 |
| Total Amount of items that will not be reclassified to profit and loss | 11.24 | 1.86 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 2.83 | 0.47 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange difference on translation of foreign operations | -2.95 | -0.84 |
| Total Amount of items that will be reclassified to profit and loss | -2.95 | -0.84 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | -0.74 | -0.21 |
| 5 | Total Other comprehensive income | 6.20 | 0.76 |
Cash flow statement, indirect | ||||||
| Particulars | Year ended (dd-mm-yyyy) | |||||
| Date of start of reporting period | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | |||||
| 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 | 2006.14 | |||||
| 2 | Adjustments for reconcile profit (loss) | |||||
| Adjustments for finance costs | 272.47 | |||||
| Adjustments for decrease (increase) in inventories | -494.64 | |||||
| Adjustments for decrease (increase) in trade receivables, current | -1349.14 | |||||
| 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 | 305.23 | |||||
| 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 | 791.24 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | |||||
| Adjustments for provisions, current | 11.76 | |||||
| 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 | -23.28 | |||||
| Adjustments for dividend income | 0 | |||||
| Adjustments for interest income | 13.51 | |||||
| Adjustments for share-based payments | 33.3 | |||||
| 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 | -204.56 | |||||
| Other adjustments to reconcile profit (loss) | 0 | |||||
| Other adjustments for non-cash items | 3.25 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Total adjustments for reconcile profit (loss) | -667.88 | |||||
| Net cash flows from (used in) operations | 1338.26 | |||||
| Dividends received | 0 | |||||
| Interest paid | 0 | |||||
| Interest received | 0 | |||||
| Income taxes paid (refund) | 687.58 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) operating activities | 650.68 | |||||
| 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 | 231.18 | |||||
| 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 | 241.74 | |||||
| Purchase of property, plant and equipment | 2646.72 | |||||
| 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 | 11.95 | |||||
| Interest received | 14.86 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | -47.82 | |||||
| Net cash flows from (used in) investing activities | -2194.81 | |||||
| 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 | 8.33 | |||||
| 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 | 2395.7 | |||||
| Repayments of borrowings | 195.56 | |||||
| Payments of lease liabilities | 65.98 | |||||
| Dividends paid | 27.68 | |||||
| Interest paid | 251.59 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) financing activities | 1863.22 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 319.09 | |||||
| 5 | Effect of exchange rate changes on cash and cash equivalents | |||||
| Effect of exchange rate changes on cash and cash equivalents | -8.04 | |||||
| Net increase (decrease) in cash and cash equivalents | 311.05 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 442.02 | |||||
| Cash and cash equivalents cash flow statement at end of period | 753.07 | |||||
Details of Impact of Audit Qualification | |||||
| Whether results are audited or unaudited | Audited | ||||
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion | ||||
| Auditor's opinion | |||||
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Consolidated results | Yes | ||||
| Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | |||
| 1 | Walker Chandiok & Co LLP | Yes | 31-05-2028 | ||