Rollatainters Ltd. — Interim / Quarterly Report 2024

Nov 9, 2023

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Ref.No.: RTL/BSE/NSE/2023-24 Date:09[th] November 2023

To, The Secretary The Secretary BSE Limited National Stock Exchange Limited, Exchange Phiroze Jeejeebhoy, Towers Limited Plaza Dalal Street, Mumbai - 400001 Bandra Kurla Complex, Bandra (E) Mumbai - 400 051 Scrip Code: 502448 Symbol: ROLLT

Subject: Outcome of the Board Meeting held today i.e November 09,2023

Dear Sir/Ma’am,

Pursuant to the provision of Regulation 30 and 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company in its meeting held today i.e . Thursday, November 09,2023, has inter-alia considered and approved the following matters:

1. Un- Audited Financial Results (Standalone and Consolidated) of the Company for the Quarter and half year ended on September 30,2023. (Copy Enclosed).

2. Limited Review Report on the aforesaid Financial Results (Standalone and Consolidated) of the Company for the Quarter and half year ended on September 30,2023, issued by the Statutory Auditors of the Company i.e. M/s Chatterjee & Chatterjee, Chartered Accountants. (Copy Enclosed).

3. Related Party Transactions for the half year ended on September 30,2023.

The Board Meeting was commenced at 11:30 A.M. and concluded at 01:45 PM.

This is for your information and records.

Thanking You, Yours faithfully,

For Rollatainers Limited

Digitally signed by ADITI ADITI JAIN JAIN Date: 2023.11.09 13:49:29 +05'30'

(Aditi Jain) Company Secretary and Compliance Officer

Encl: As Stated Above

	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30th September, 2023	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30th September, 2023	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30th September, 2023	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30th September, 2023	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30th September, 2023	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30th September, 2023	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30th September, 2023	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30th September, 2023	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30th September, 2023	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30th September, 2023	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30th September, 2023	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30th September, 2023	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter and half year ended 30th September, 2023
S.No.	Particulars	Standalone						Consolidated
		Quarter Ended			Half Year Ended		Year Ended	Quarter Ended			Half Year Ended		Year Ended
		30.09.2023	30.06.2023	30.09.2022	30.09.2023	30.09.2022	31.03.2023	30.09.2023	30.06.2023	30.09.2022	30.09.2023	30.09.2022	31.03.2023
		Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16	Income Revenue from operations Other income Total income Expenses Employee benefits expense Finance costs Depreciation & amortization Other expenses Total expenses Profit /(Loss) before exceptional and extraordinary items and tax (1-2) Share of profit/(loss) of associates and joint ventures Profit/(Loss) before exceptional items and tax(3+4) Exceptional Items Profit/(Loss) before tax (5-6) Tax expense Current tax Deferred tax Total Tax Expenses Net Profit / (Loss) form ordinary activities after tax (7+8) Other Comprehensive income (OCI) Total Comprehensive income for the period (9+10) Minority interest Net profit/loss after minority interest (11-12) Paid up equity share capital (face value of Rs 1 / each) Other equity Earning per share (not annualized) Basic and Diluted	10.00 10.67	10.00 19.86	10.00 10.40	20.00 30.53	20.00 10.40	40.00 95.49	29.40 10.67	29.40 19.86	24.40 12.40	58.80 30.53	38.80 12.40	114.25 99.10
		20.67	29.86	20.40	50.53	30.40	135.49	40.07	49.26	36.80	89.33	51.20	213.35
		2.87 26.82 - 3.20	2.79 26.03 - 11.80	1.73 26.70 - 10.21	5.66 52.85 - 15.00	3.45 52.63 - 22.11	7.21 103.67 - 24.17	6.74 30.76 2.53 9.97	5.07 55.73 2.54 16.91	4.60 53.59 2.53 31.48	11.81 86.49 5.07 26.88	14.32 105.62 141.71 52.63	27.69 212.91 146.79 75.50
		32.89	40.62	38.64	73.51	78.19	135.05	50.01	80.24	92.19	130.26	314.28	462.88
		(12.22) -	(10.76) -	(18.24) -	(22.98) -	(47.79)	0.45	(9.94) -	(30.99) -	(55.39) -	(40.93) -	(263.08)	(249.53) -
		(12.22)	(10.76)	(18.24)	(22.98)	(47.79)	0.45	(9.94)	(30.99)	(55.39)	(40.93)	(263.08)	(249.53)
		-	-	-	-	-	-	52.96	-	(656.85)	52.96	(1,824.05)	(1,824.64)
		(12.22) -	(10.76) -	(18.24) -	(22.98) -	(47.79) -	0.45 -	43.02 -	(30.99) -	(712.24) -	12.03 -	(2,087.14) -	(2,074.17) -
		-	-	-	-	-	-	-	-	-	-	-	-
		**(12.22) **	**(10.76) **	**(18.24) **	**(22.98) **	**(47.79) **	0.45	43.02	**(30.99) **	**(712.24) **	12.03	**(2,087.14) **	(2,074.17)
		(12.22)	(10.76)	(18.24)	(22.98)	(47.79)	0.45	43.02	(30.99)	(712.24)	12.03	(2,087.14)	(2,074.17)
		- (12.22) 2,501.00 - (0.00)	- (10.76) 2,501.00 - (0.00)	- (18.24) 2,501.00 - (0.01)	- (22.98) 2,501.00 (1,426.47) (0.01)	- (47.79) 2,501.00 - (0.02)	0.45 2,501.00 (1,403.50) 0.00	(1.38) 44.41 2,501.00 - 0.02	6.03 (37.02) 2,501.00 - (0.01)	353.18 (1,065.42) 2,501.00 - (0.43)	4.65 16.68 2,501.00 (1,925.83) 0.01	213.78 (1,873.36) 2,501.00 - (0.75)	227.36 (1,846.81) 2,501.00 (1,942.53) (0.74)
Notes 1 2 3 4 5 6 7	to financial results: i) Balances written back The above unaudited financial results have been reviewed and recommended by the Audit Limited Review of above financial results of the Company. The Financial results have been prepared in accordance with Indian Accounting Standards 2015 (as amended). During the year, company has shown expense under the head exceptional items as detaile
	Total	- 52.96

ROLLATAINERS LIMITED Statement of Unaudited Assets and Liabilities

ROLLATAINERS LIMITED Statement of Unaudited Assets and Liabilities	ROLLATAINERS LIMITED Statement of Unaudited Assets and Liabilities	ROLLATAINERS LIMITED Statement of Unaudited Assets and Liabilities	ROLLATAINERS LIMITED Statement of Unaudited Assets and Liabilities	ROLLATAINERS LIMITED Statement of Unaudited Assets and Liabilities	ROLLATAINERS LIMITED Statement of Unaudited Assets and Liabilities
		Rupees In "Lakhs"
Particulars		Standalone		Consolidated
		As at 30.09.2023	As at 31.03.2023	As at 30.09.2023	As at 31.03.2023
A 1 2 (B) 1 2	(a) Property, plant and equipment (b) Financial assets Investment (c) Other non-current assets Sub total-Non-current assets (a) Financial assets Trade receivables Cash and cash equivalents Other bank balances Other current financial assets (b) Current tax assets (net) (c) Other current assets Sub total-current assets TOTAL-ASSETS (a) Equity share capital (b) Other equity (c) Non controlling interest Sub total-equity (a) Financial liabilities Borrowings Other financial liabilities Sub total-Non-current liabilities (a) Financial liabilities Trade payables (b) Other financial liabilities (c) Other current liabilities Sub total-current liabilities TOTAL EQUITY AND LIABILITIES Non-current liabilities Current liabilities Liabilities ASSETS Non-current assets Current assets EQUITY AND LIABILITIES Equity	- 340.00 2,400.71	- 340.00 2,400.71	4,475.21 340.00 111.40	4,480.28 340.00 111.40
		2,740.71	2,740.71	4,926.61	4,931.68
		458.43 17.82 9.31 - 72.51 907.85	458.43 21.75 9.31 - 68.46 892.39	187.11 40.48 47.55 6.29 108.75 375.56	187.75 48.88 47.55 12.91 98.83 368.33
		1,465.91	1,450.33	765.75	764.25
		4,206.62	4,191.04	5,692.36	5,695.93
		2,501.30 (1,426.47) -	2,501.30 (1,403.50) -	2,501.30 (1,925.83) (1,010.54)	2,501.30 (1,942.53) (1,005.90)
		1,074.83	1,097.80	(435.08)	(447.12)
		1,014.79 -	961.95 -	3,420.02 54.40	3,083.95 54.40
		1,014.79	961.95	3,474.42	3,138.35
		24.53 2,037.14 55.33	27.98 2,048.60 54.71	470.91 2,037.14 144.96	781.21 2,048.60 174.88
		2,117.00	2,131.29	2,653.02	3,004.69
		4,206.62	4,191.04	5,692.36	5,695.93
Date: 9th November 2023 Place: New Delhi For ROLLATAINERS LIMITED AARTI JAIN Chairperson Aarti Jain Digitally signed by Aarti Jain Date: 2023.11.09 12:16:25 +05'30'

For ROLLATAINERS LIMITED Digitally signed by Aarti Aarti Jain Jain Date: 2023.11.09 12:16:25 +05'30' Date: 9th November 2023 AARTI JAIN Place: New Delhi Chairperson

ROLLATAINERS LIMITED

Statement of Unaudited Consolidated Cash Flow

ROLLATAINERS LIMITED	ROLLATAINERS LIMITED	ROLLATAINERS LIMITED	ROLLATAINERS LIMITED	ROLLATAINERS LIMITED
Statement of Unaudited Consolidated Cash Flow
	(Rs. in Lakhs)
Particulars	As at 30.09.2023	As at 30.09.2022	As at 30.09.2023	As at 30.09.2022
A CASH FLOW FROM OPERATING ACTIVITIES: Profit as per profit & loss account (PBT) Add: Other comprehensive income Add: Exceptional items Loss on sale of fixed asset Diminution in value of inventory Balances written off/ (back) Loss on sale of inventory Depreciation/amortisation/impairment Financial expense Interest income Change in current / Non current liabilities: (Increase)/decrease in inventories (Increase)/decrease in trade receivables (Increase)/decrease in other non- current assets (Increase)/decrease in other current assets (Increase)/decrease in financial assets Increase/(decrease) in trade payable Increase/(decrease) in current liabilities Increase/(decrease) in other financial liabilities Increase/(decrease) in provisions Cash generation from operations activities Tax refund/ (paid) Cash flow before extraordinary items Net cash from operating activities B CASH FLOW FROM INVESTING ACTIVITIES Sale of fixed assets (Purchase)/Sale in Investments Proceeds/(purchase) from maturity of bank deposits and Interest received & other income Net cash from investing activities C CASH FLOW FROM FINANCING ACTIVITIES Repayment of borrowing Net cash from financing activities Net cash flows during the year (A+B+C) Cash & cash equivalents (opening balance) Cash & cash equivalents (closing balance)	Standalone		Consolidated
	(22.98) - - (10.03) - 52.85 (20.50)	(47.79) - - - - 52.63 (10.40)	12.03 - - - - (62.99) - 5.07 86.49 (20.50)	(2,087.14) 802.77 1,172.98 (265.35) 113.66 141.71 105.62 (12.40)
	(0.66)	(5.56)	20.11	(28.15)
	- - - (19.50) - (4.25) 0.62 (0.63) -	280.13 - (183.91) - (33.08) (0.12) 271.40	- 0.63 6.63 (32.62) - (258.14) (29.92) 264.40 -	25.43 273.05 - (192.13) (132.34) (48.76) 271.40 (8.90)
	(24.42)	328.85	(28.90)	159.60
	-	-	-	-
	(24.42)	328.85	(28.90)	159.60
	(24.42)	328.85	(28.90)	159.60
	- - - 20.50	(340.00) 10.40	- - - 20.50	179.57 (340.00) (1.65) 12.40
	20.50	(329.60)	20.50	(149.76)
	-	-	-	-
	-	-	-	-
	(3.92) 21.75	(0.75) 20.81	(8.40) 48.88	9.83 35.68
	17.82	20.06	40.48	45.51
Date: 9th November 2023 Place: New Delhi Chairperson For ROLLATAINERS LIMITED AARTI JAIN Aarti Jain Digitally signed by Aarti Jain Date: 2023.11.09 12:16:40 +05'30'

For ROLLATAINERS LIMITED

Aarti Jain

Digitally signed by Aarti Jain Date: 2023.11.09 12:16:40 +05'30'

Date: 9th November 2023 AARTI JAIN Place: New Delhi Chairperson

B.21/1, First Floor, Rathyatra Market Rathyatra Crossing, Varanasi-221010 Ph. No. (0542) 2454602,2454603 Email: ca.ccvns@gmail.com

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

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Independent Auditor’s Review Report on the Unaudited Quarterly Financial Results and Year to date Results of Rollatainers Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended)

To

The Board of Directors Rollatainers Limited

1. Introduction

We have reviewed the accompanying statement of standalone unaudited financial results of Rollatainers Limited (“the Company”) for the quarter ended September 30, 2023 and the year-to-date results for the period April 1, 2023 to September 30, 2023, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended), including relevant circulars issued by the SEBI from time to time.

This statement, which is the responsibility of the Company’s Management and has been approved by the Board of Directors, has been prepared in accordance with the accounting principles laid down in the Indian Accounting Standard 34, Interim Financial Reporting (“Ind AS 34”), prescribed under section 133 of the Companies Act, 2013 (“the Act”) and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial results based on our review.

1. Scope of 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.

Accordingly, we do not express an audit opinion.

.

1. Conclusion

Based on our review, 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.

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

1. Material uncertainty related to going concern

2. a). As stated in note no. 6 to the accompanying Statement, The Company has incurred a net loss of Rs. 12.22 lakhs and Rs. 22.98 lakhs for the quarter and period ended September 30, 2023 respectively, and accumulated losses as on September 30, 2023 stand at Rs. 12,288.22 lakhs. However, these financial results have been prepared on the going concern basis as the management, based on the cash flow projection, is confident on the Company’s ability to continue as a going concern for a foreseeable future.

Our report is not modified in respect of the above-mentioned matter.

1. Emphasis of matter

2. a) Few bank accounts are dormant and pending for reconciliation. The balances in the same are not material.

3. b) Trade payables, trade receivables and other loans and advances given or taken are to subject to reconciliation and confirmation.

Our report is not modified in respect of the above-mentioned matter.

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For Chatterjee & Chatterjee Chartered Accountants Firm registration no: 001109C

Digitally signed by BALDEO DAS BALDEO DAS GUJRATI GUJRATI Date: 2023.11.09 13:24:06 +05'30' BD Gujrati Partner Membership Number: 010878

Place: New Delhi Date: November 09, 2023

UDIN:23010878BGWRDW3228

B.21/1, First Floor, Rathyatra Market Rathyatra Crossing, Varanasi-221010 Ph. No. (0542) 2454602,2454603 Email: ca.ccvns@gmail.com

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

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Independent Auditor’s Review Report on consolidated unaudited quarterly and year to date financial results of Rollatainers Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

To

The Board of Directors Rollatainers Limited

1. Introduction

We have reviewed the accompanying statement of consolidated unaudited financial results of Rollatainers Limited (“the Parent”) and its subsidiaries (the Parent and its subsidiaries together referred to as “the Group”), and its share of the net profit/(loss) after tax and total comprehensive income / loss of its associates and joint ventures for the quarter ended September 30, 2023 and the year-to-date results for the period April 1, 2023 to September 30, 2023 (“the Statement”), being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) , including relevant circulars issued by the SEBI from time to time.

1. This Statement, which is the responsibility of the Parent’s Management and approved by the Parent’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the statement based on our review.

2. 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. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit.

Accordingly, we do not express an audit opinion.

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.

1. The Statement includes the results of the following entities: a). RT Packaging Limited (subsidiary) b). Rollatainers Toyo Machines Private Limited (joint venture) c). Oliver Engineering Private Limited (associate)

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1. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 7 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.

2. Material uncertainty related to going concern

3. a) As stated in note no. 6 to the accompanying Statement, the Group has incurred a net loss of Rs. 9.94 lakhs and Rs. 40.93 lakhs (before adjustment of exceptional items) for the quarter and period ended September 30, 2023 respectively, and accumulated losses as on September 30, 2023 stand at Rs. 20,950.49 lakhs. However, these financial results have been prepared on the going concern basis as the management, based on the cash flow projection, is confident on the Company’s ability to continue as a going concern for a foreseeable future.

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Our report is not modified in respect of the above-mentioned matter.

1. Emphasis of matter

2. a). The financial results of associate and joint venture have not been reviewed by the auditors. Further, the joint venture- Rollatainers Toyo Machines Private Limited, has been struck off as on the current date. CIRP process has been initiated against Oliver Engineering Private Limited -the associate w.e.f. May 12, 2022.

3. b). Few bank accounts are dormant and pending for reconciliation. The balances in the same are not material.

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

• c). Trade payables, trade receivables and other loans and advances given or taken are to subject to reconciliation and confirmation.

Our report is not modified in respect of the above-mentioned matter.

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For Chatterjee & Chatterjee Chartered Accountants Firm registration no: 001109C

BALDEO Digitally signed by DAS BALDEO DAS GUJRATI Date: 2023.11.09 GUJRATI 13:22:50 +05'30'

BD Gujrati Partner Membership Number: 010878

Place: New Delhi Date: November 09, 2023

UDIN: 23010878BGWRDX9053