RLF Ltd. — Interim / Quarterly Report 2021

Nov 13, 2021

011-49075251 ida RLF LIMITED

Regd. Office : 14 kms, Gurgaon Pataudi Road, Village Jnund Sarai Veeran, Distt. Gurgaon (Haryana) e-mail : teamunited83@gmail.com, Website : www.rlfltd.com CIN : L74999HR1979PLC032747

13 November 2021

To The Dy. Manager, BSE Limited, Listing Compliance, 25" Floor, P.J. Towers, Fort, Dalal Street, Mumbai-400001

Sub: Outcome of Board Meeting of RLF Limited held on Saturday, 13th Day of November ²⁰²¹

Ref.: Regulation 30 read with Part A of Schedule III of Securities and Exchange Board of India isting Obligations and Disclosure Requirements), Re ulation ²⁰¹⁵

Dear Sir,

Pursuant to applicable Regulations of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, we wish to inform you that the Board of Directors in its meeting held today i.e on Saturday, 13th November 2021 have considered and approved, inter alia, the Un-audited Financial Results for the quarter and half year ended 30th September 2021 of RLF Limited along with Limited Review Report issued by the Statutory Auditor of the Company. Copy of the same is enclosed herewith. Correspondence Address : D-41, South Extension, Part Il, New Delhi-110049

The Meeting of the Board of Directors commended at 12:00 Noon. and Concluded at 12:20 P.M. You are requested to kindly take the aforesaid information on record.

Thanking you For and on behalf of RLF Limited

AS58664

INDEPENDENT AUDITOR'S LIMITED REVIEW REPORT ON THE UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE PERIOD ENDED ON 30TH SEPTEMBER'2021

LIMITED REVIEW REPORT

To THE BOARD OF DIRECTORS RLF LIMITED GURUGRAM, HARYANA

• 1. We have reviewed the accompanying statement of unaudited standalone financial results of M/s. RLF Limited ("the Company") for the period ended on 30°" September'2021 ("the Statement"), being submitted by the Company.
• This statement is the responsibility of the Company's Management and has been approved by the Board of Directors. It is prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review.
• We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.

505-A, 5th Floor, Rectangle 1, District Centre, Saket, New Delhi - 110 017 Phone | +91-11-40546 660-62, ravirajan@sravigroup.com, ravirajan.co@gmail.com Web. www ravirajan.co.in

(Ravi Rajan & Co. LLP is a Limited Liability Partnership with LLP identity No. AAP-3344)

1. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.

For Ravi Rajan & Co. LLP Chartered Accountants FRN-009073N/N500320

ass = SOunta B.S. Rawat

(Partner) Membership No.: 034159 UDIN: 21.0344.59 AAAAEP 3334

Place: New Delhi Date: 13-11-2021

			LIMITED RLF
		Regd.Office : 14Kms, Gurgaon Pataudl Road,Jhund Saral Veeran, Oistt.Gurugram, Haryana. CIN : L74999HR1 979PLC032747, Statement of Unaudited	Website:www,rifitd.com, Email id: investorrelations@rifitd.com, Financial Results for the Quarter and Half Year Ended September 30, 2021			Phone:011-49076251		(Rs. In lacs, except per share data'
	SI: No,	Particulars	Quarterended]	Quarter ended	Quarter ended Half year	ended	ended	Half year Previous Year ended
	I	(Refer Notes Below) Revenue from Operations	30.09.2021 [Unaudited] 1)	30.06.2021 [Unaudited] 2]	30.09.2020 [Unaudited] 131	[Unaudited] [Unaudited]] 14}	30.09.2021 30.09.2020 31 03.2021 [4]	[Audited] [8]
	tl ill	Other Income Total Revenue (I + Il} Expenses	11,47 5 11.47,	9.19 9.19	9.72 + 9.72	20.66 - 20.66	5.16 6.06 11,22	36.50 - 36.50)
		a) Cost of Material Consumed b) Purchase of Stock-in-Trade Cc) Change in Inventories of Finished Goods	+ ~ +	- - -		- 7	-	9.06 ie
		d) Work-in-Progress and Stock-in-Trade e) Employee Benefit Expenses f) Finance Cost 9) Depreciation and Amortisation Expense	- 2.91 3.41	+ 1.80 2,01	10.21 3.28	- - 4.81 5.42	- - 16.62	(2.89) - 19.13
	lV v	h) Other Expenses Total Expenses	1.93 3.03 11.28,	2.24 7.75) 13.9	2.37 2.60 18.66	417 10.78 25.18	6.53 9.84 3.46	14,80 35.69 25.03
vil	vi	Profit (Loss) before Expectional and Extraordinary Items and Tax (II-IV) Exceptional Items	0.19	(4.71) -	(8.94) 3	(4.62)	36.45 (25,23) =	100.82) (64.32)
Vill	Ix x	Profit before Extraordinary items and Tax {V-VI) Extraordinary Items Profit before Tax (VIEVII) Tax Expense	0,19) 0.19	(4.71) a (4.71)	(8.94) a (8.94)	(4.52) (4,52)	(25,23) at	ss (64.32); q
xl		a) Current Tax b) Deferred Tax		- +	- 4	=	(25.23) a a	(64.32), ! -
Xil		Profit (+)/ Loss (.) for the Period from Continuing Operations (1X-X) Other Comprehensive Income, Net of Income Tax a) Items that will not be reclassified to Protit or loss	0.19) -	(4.71)	(8.94)	(4.52)	(26.23)	(64.32)
		b) Income tax relating to items that will not be reclassified to profit or loss C) Items that will be reclassified to Profit or loss	- +	+ + "	" "i	a	"1 =	e 7
XIll		4) Income tax relating to items that will be reclassified to profit or loss Total comprehensive income for the period	:	+	+ 7 -	- i	af =	c ii
XIV XV Xvi		Profit/ Loss from Discontinuing Operations Tax Expense of Discontinue Operations Profit/ Loss from Discontinuing Operations after Tax (XIlI-XIV) Profit/ Loss for the Period (XI#XV)	- - -	+ "	eI s al	+ J ul a	- a = fi	ol a pA
XVil XVIII		Paid-up equity Share Capital (Face Value of Rs. 10/- each) Earming Per Equity Share a) Basic b) Diluted	0.19) 980.08 0,002}	(4.71) 980.08 (0.05)	{8.94} 980,08) (0.09)	(4.62) 980,08) (0.05)	(25.23) 980.08}	a (64.32) 980.08)

2 year ended September 30, 2021 have been reviewed by the Audit Committee and approved by the

3 The above Financial Results of the Company for the quarter and half Board at its meeting held on November 13, 2021, The Financial Results of the Company have been Prepared on accordance Companies Act, 2013 read with on its preliminary selection of exemptions and accounting policies, The Statutory relevant rules issued with the Indian Accounting Standards ("ind AS" thereunder. The Company had Previously issued its unaudited financi Auditors have performed review ) 88 prepared under Section 133 of the ial results for the quarter ended June, ²⁰²¹ based

The previous periods/ year figure of the above Un-audited Financial Results for the quarter and half financial year ended 30 have been regrouped / reclassified, wherever necessary. th September, 2021.

Place : New Delhi

Dated : November 13 2021

Statement of Assets and Liabilities

				Statement of Assets and Liabilities			(Rs. In Lacs)
	Sr. No.		Particulars			As at September 30,	As at March 31,
	i)	ASSETS				2021 (Unaudited)	2021 (Audited)
		1) NON-CURRENT ASSETS a) Property, Plant and Equipment b) Capital Work-in-Progress c) Intangible Assets d) Financial Assets				2,044.28 322.69	2,038.92 317.99
		i) Investments ii) Loans iii) Other Financial Assets				268.83 192.01 -	268.84 186.03
		2) CURRENT ASSETS					(Al 2,827.81] 2,811.78
		a) Inventories b) Financial assets i) Trade receivables				81 As} 41.44	86.53
		ii) Cash and Cash equivalents iii) Bank Balances Other than (ii) above iv) Loans				12.28 57.59	35.39 5.21 - -
		Other Financial Assets v) c) Deferred Tax (Net)			(B)	17.74	48.15 + 17.74
	Il)	TOTAL ASSETS (A) + (B) EQUITY AND LIABILITIES				a 3,038.05	4 [3,004.50
	1)	EQUITY a) Equity Share Capital b) Reserves and Surplus		TOTAL EQUITY (C)		980.08 1,527.19 2,501.27	980.08 1,520.09 2,000.17
	2)	LIABILITIES NON-CURRENT LIABILITIES a) Financial Liabilities i) Borrowings Other Financial Liabilities				425.53	398.55
		ii) b) Long Tem Provisions			(D)	- - 425.53	- - 396.55
3)		CURRENT LIABILITIES a) Financial Liabilities i) Borrowings ii) Trade Payables				99.65	104.45
		iii) Other Current Financial Liabilities b) Other Current Liabilities C) Provisions d) Current Tax Liabilities (net)				3.97 - _ 1.63	- - o 1.63
		TOTAL LIABILITIES (D)+(E) (F) TOTAL EQUITY				(E))_____ T0525 0608} - 530.78	= 504.6.
		AND LIABILITIES (C) + (F)				3,038.05	3,004,

ee mw i TERNS For RLF Limited ,-* >

Place : New Delhi Dated : November 13, 2021

RLF LIMITED CIN:- L74999HR1979PLC032747

Cash Flow Statement for the year half year ended 30th September, ²⁰²¹

RLF LIMITED
CIN:- L74999HR1979PLC032747 Cash Flow Statement for the year half year ended 30th September, 2021
	Asat Septemer 30, 2021 (Unaudited)}	(Figures in lacs) As at March 31, 2021
		(Audited)
Net profit before tax	(4.52)	(64.32)
Adjustments for: Depreciation Interest Income	417	35.69
Interest expenses (net)	* 5.42	" 14.77
Operating profit before working capital adjustments Adjustments for : (Increase) / decrease in trade receivables	5.07	(13.86)
(Increase) / decrease in Other Financial Assets Increase / (decrease) in trade payables and other liabilites	(6.05) - 3.97	1.52 (26.29)
(Increase) / decrease in other current liabilities (increase) / decrease in long-term & short-term loans and advances (Increase) / decrease in Inventories	3.08 (5.98)	(3.27)
Cash generated from Operations -Taxes paid(net of refunds)	5.34 0.36	(2.67) (44.57)
Net Cash generated from operating activities	- 0.36	(1.33) (45.90)
Cash flow from investing activities Purchase of tangile assets(including CWIP) Interest received	(10.05)	(22.66)
Sale of Investments Net cash used in investing activities	' (10.05)	0.03 (22.63)
Cash flow from financing activities Proceeds / (repayments) of short-term borrowings - (net)	22.18
Proceeds / (repayments) of long-term borrowings - (net) Interest paid Net cash from financing activities	- (5.42)	3.77 (167.76) (14.80)
Net increase in cash and cash equivalents (A+B+C)	16.76 7.07	(178.79) (247,32)
Cash and cash equivalents at the beginning of the year	5.21	1.31
Cash and cash equivalents at the end of the year	12.28	5.21
	For and_on ous	behalf of the Board