Rollatainters Ltd. - Interim / Quarterly Report 2026

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Ref.No.:RTL/BSE/NSE/2025-26 Date: 12th August 2025

To,

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The Manager, The Manager,
Listing Department, Listing Department,
BSE Limited, National Stock Exchange of India
Phiroze Jeejeebhoy Towers, Limited,
Dalal Street, Fort, “Exchange Plaza”, C-1, Block-G
Mumbai – 400001, India Bandra Kurla Complex,
Bandra (E),Mumbai - 400051
Scrip Code: 502448. Symbol: ROLLT.
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Sub: Outcome of Baord Meeting held on 12th August 2025

Dear Sir/Madam,

In pursuant to the Provisions of Regulation 30,33 and other applicable regulations of SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015, (“SEBI (LODR) Regulations,2015”) read with Schedule III and other applicable SEBI circulars as amended from time to time we hereby inform you that the Board of Directors (“Board”) of the company at its meeting held today i.e., 12th August 2025, have considered and approved, inter-alia, the following matters:

Un-Audited (Standalone and Consolidated) Financials Results of the company for the first quarter ended June 30, 2025.

Copies of the following are enclosed herewith as Annexure I : -

The Un-audited Standalone and Consolidated Financial Results as approved by the Board of the Company for the Quarter ended June 30, 2025.
Limited Review Report of the Statutory Auditors on the aforesaid results.

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This financial results will also be available on the Company's website i.e. https://www.rollatainers.in/

The Meeting of the Board of Directors commenced at 06:10 P.M. and concluded at 06:55 P.M.

You are kindly requested to take the above information on record and oblige.

Thanking You,

Yours faithfully, For Rollatainers Limited Digitally signed by ADITI JAIN ADITI JAIN Date: 2025.08.12 19:19:26 +05'30'

Aditi Jain Company Secretary and Compliance Officer

Encl: As Stated Above

Annexure I

Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter ended 30th June 2025	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter ended 30th June 2025	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter ended 30th June 2025	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter ended 30th June 2025	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter ended 30th June 2025	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter ended 30th June 2025	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter ended 30th June 2025	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter ended 30th June 2025	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter ended 30th June 2025	Rupees In "Lakhs" ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter ended 30th June 2025
S.No.	Particulars	Standalone				Consolidated
		Quarter Ended			Year Ended	Quarter Ended			Year Ended
		30.06.2025	31.03.2025	30.06.2024	31.03.2025	30.06.2025	31.03.2025	30.06.2024	31.03.2025
		Unaudited	Audited	Unaudited	Audited	Unaudited	Audited	Unaudited	Audited
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17	Income Revenue from operations Other income Total income Expenses Employee benefits expense Finance costs Other expenses Total expenses Loss before exceptional and extraordinary items and tax (1-2) Share of profit/(loss) of associates and joint ventures Loss from continuing operations before exceptional items and tax(3+4) Exceptional Items Loss before tax from continuing operations(5+6) Tax expense Loss after tax from continuing operations (7+8) Loss after tax from discontinued operations Other Comprehensive income (OCI) Items that will not be reclassified to profit & Loss Revaluation of land and building Total Comprehensive income for the period (9+10+11) Minority interest Net profit/loss after minority interest (12+13) Paid up equity share capital (face value of Rs 1 / each) Other equity Earning per share for continuing operations (not annualized)- basic and diluted Earning per share for discontinued operations (not annualized)- basic and diluted Earning per share for continuing and discontinued operations (not annualized)-basic and diluted	- 0.00	- 1.73	10.00 5.09	20.00 7.14	- 0.00	- 1.73	- 5.09	- 7.14
		0.00	1.73	15.09	27.14	0.00	1.73	5.09	7.14
		2.44 0.53 14.02	2.44 0.52 18.35	2.53 29.32 12.39	9.83 50.23 41.05	2.44 0.53 14.02	2.44 0.52 18.35	2.53 29.32 12.39	9.83 50.23 41.05
		16.99	21.31	44.24	101.11	16.99	21.31	44.24	101.11
		(16.99) -	(19.58) -	(29.15) -	(73.98)	(16.99) -	(19.58) -	(39.15) -	(93.98) -
		(16.99)	(19.58)	(29.15)	(73.98)	(16.99)	(19.58)	(39.15)	(93.98)
		-	-	-	-	-	-	-	-
		(16.99)	(19.58)	(29.15)	(73.98)	(16.99)	(19.58)	(39.15)	(93.98)
		-	-	-	-	-	-	-	-
		(16.99) - - -	(19.58) - - -	(29.15) -	(73.98) -	(16.99) (16.96) - -	(19.58) 24.72 - 210.59	(39.15) (63.73) - -	(93.98) (72.77) - 210.59
		(16.99) -	(19.58) -	(29.15) -	(73.98)	(33.94) 1.70	215.73 (23.55)	(102.88) (7.38)	43.84 (11.79)
		(16.99)	(19.58)	(29.15) (73.98)		(32.25)	192.17	(95.50)	32.05
		2,501.30 - (0.01) - (0.01)	2,501.30 - (0.01) - (0.01)	2,501.30 - (0.01) - (0.01)	2,501.30 (1,499.16) (0.03) - (0.03)	2,501.30 - (0.01) (0.01) (0.01)	2,501.30 - (0.01) 0.00 0.00	2,501.30 - (0.02) (0.03) (0.04)	2,501.30 (3,233.93) (0.04) (0.03) (0.06)

ROLLATAINERS LIMITED Statement of Standalone and Consolidated Unaudited Financial Results for the quarter ended 30th June 2025

Notes to financial results:

1 The above unaudited financial results have been reviewed and recommended by the Audit Committee on 12th August 2025 and subsequently have been approved by the Board of Directors of the company at their meeting held on 12th Aug 2025.
2 The Financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of Companies Act, 2013 read with relevant rules thereunder and in terms of regulations of the SEBI (listing obligations and disclosure requirements) Regulations, 2015 (as amended).
3 A Provisional Attachment Order No. 09/2024, issued via email dated 13th September 2024 by the Deputy Director posted at the Gurugram Zonal Office, Directorate of Enforcement, New Delhi, has been passed against the subsidiary. This order pertains to the provisional attachment of immovable properties held in the Subsidiary's name, vide reference number F.No.ECIR/GNZO/14/2024, dated 05th September 2024, and includes the attachment of shares held by the promoter company.This order, however, does not affect the business operations of the Company.
4 The Board of Directors, at its meeting held on 17th March 2025, approved the sale of the Company’s entire investment in its material subsidiary, RT Packaging Limited, comprising 2,24,99,900 Equity Shares and 2,00,000 Preference Shares. The proposal was subsequently approved by shareholders at the Extraordinary General Meeting held on 9th April 2025. In view of the above, and in accordance with the requirements of Indian Accounting Standard (Ind AS) 105 – Non-current Assets Held for Sale and Discontinued Operations, all the assets and liabilities pertaining to RT Packaging Limited have been classified as a disposal group held for sale and presented separately in the standalone and consolidated financial results for the quarter and year ended 30th June 2025 and 31st March 2025 respectively. Consequently, the financial results of RT Packaging Limited have been classified and presented as discontinued operations in the standalone and consolidated statement of profit and loss for the current period.
5 The consolidated financial statements include financial statements of the subsidiary RT Packaging Ltd.(disposal group held for sale) and JV Rollatainers Toyo Machines Pvt. Ltd. (struck off) .
6 Net Profit / (Loss) after tax from discontinued operations for the quarter and year ended 31st March 2025 includes net exceptional income/(expense) of Rs 42.47 lakhs and (1.91) lakhs respectively, on account of balances written off or written back, primarily relating to amounts outstanding for over three years.
7 The Board of Directors of the Company in their meeting on 10th May 2024, had proposed variation/alteration in the terms of preference shares of the Company as below: (a) Allotment of 53,63,984 10% Compulsorily Convertible Preference Shares (CCPS) of Re. 1/- each in lieu of existing 1,40,000, 10% Redeemable Non-Convertible Preference Shares (RNCPS) of Rs. 100 each. (b) Allotment of 3,83,14,176 2% Compulsorily Convertible Preference Shares (CCPS) of Re. 1/- each in lieu of existing 10,00,000, 2% Redeemable Non-Convertible Preference Shares (RNCPS) of Rs. 100 each. The proposal was approved by shareholders in extraordinary general meeting on 05th June 2024. The Proposed variation/alteration in the terms of preference shares of the Company has been withdrawn due to the scheme not getting regulatory approval.
8 The Company's business activities which are primarily leasing and related activities falls within a single reportable segment as the management of the Company views the entire business activities as single segment. Accordingly, there are no additional disclosures to be furnished in accordance with the requirement of Ind AS 108 — Operating Segments with respect to single reportable segment. Also, therefore there are no reportable geographical segment.

9	The Company's accumulated losses as on 30st June 2025 stands at Rs.12,377.90 lakhs. The Group's accumulated losses as on 30th June	2025 stand at Rs. 20,988.79 lakhs. However, these financial
	results have been prepared on the going concern basis as the management is confident on the Company’s ability to continue as a going	concern for a foreseeable future.
10	Previous year figures have been regrouped and rearranged wherever necessary to make them comparable with those of current year.
	Date: 12th August 2025 AARTI JAIN	Aarti Jain Digitally signed by Aarti Jain Date: 2025.08.12 18:37:20 +05'30'
	Place: New Delhi Chairperson

B.21/1, First Floor, Rathyatra Market Rathyatra Crossing, Varanasi-221010 Email: [email protected]

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

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

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 June 30, 2025, 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.

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.
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.

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CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

Accordingly, we do not express an audit opinion.

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.

The Statement includes the results of the following entities: a). RT Packaging Limited (subsidiary)
b). Rollatainers Toyo Machines Private Limited (joint venture)
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.
Material uncertainty related to going concern

The Group has incurred a net loss of Rs. 32.25 lakhs for the quarter ended June 30, 2025 and further as stated in the note no. 9 to the accompanying statement the accumulated losses stands at Rs. 20,988.79 lakhs as on June 30, 2025. 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.

Emphasis of matter
a) As disclosed in note no. 3 to the accompanying statement, certain immovable properties held in the name of the Subsidiary and shares held by the promoter Company have been provisionally attached by the Deputy Director, Gurugram Zonal office, Directorate of Enforcement, New Delhi in alleged contravention of Violation under Prevention Laundering Act, 2002 vide order no. 09/2024 dated 13.09.2024. As per the information provided by the management, the said Order does not have impact on the business or running operations of the Company. The financial impact of the order, if any, is not ascertainable.

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

b) As stated in note no. 4 to the accompanying statement, during the financial year, the Board of Directors, at its meeting held on March 17, 2025, approved the sale of the Company’s entire investment in its material subsidiary, RT Packaging Limited, comprising 2,24,99,900 Equity Shares and 2,00,000 Preference Shares. The proposal was subsequently approved by shareholders at the Extraordinary General Meeting held on April 9, 2025.

In view of the above, and in accordance with the requirements of Indian Accounting Standard (Ind AS) 105 – Non-current Assets Held for Sale and Discontinued Operations, all the assets and liabilities pertaining to RT Packaging Limited have been classified as a disposal group held for sale and presented separately in the standalone and consolidated financial results for the quarter ended June 30, 2025 and year ended March 31, 2025.

Consequently, the financial results of RT Packaging Limited have been classified and presented as discontinued operations in the standalone and consolidated statement of profit and loss for the current period.

c) The financial results of the 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.
d) Few bank accounts are dormant and pending for reconciliation. The balances in the same are not material.
e) Trade payables, trade receivables and other loans and advances given or taken are to subject to reconciliation and confirmation.
f) As disclosed in note no. 7 to the accompanying Statement, pursuant to the meeting held on May 10, 2024 of the board of directors, the Company have proposed variation/alteration in the terms of preference shares of the Company as below:
a) Allotment of 53,63,984 10% Compulsorily Convertible Preference Shares (CCPS) of Re. 1/- each in lieu of existing 1,40,000, 10% Redeemable Non-Convertible Preference Shares (RNCPS) of Rs. 100 each.
b) Allotment of 3,83,14,176 2% Compulsorily Convertible Preference Shares (CCPS) of Re. 1/- each in lieu of existing 10,00,000, 2% Redeemable Non-Convertible Preference Shares (RNCPS) of Rs. 100 each.

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

The proposal was approved by shareholders in extraordinary general meeting on June 05, 2024. However, the same has been withdrawn due to scheme not getting regulatory approval.

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

For Chatterjee & Chatterjee Chartered Accountants Firm registration no: 001109C BALDEO Digitally signed by BALDEO DAS DAS GUJRATI Date: 2025.08.12 GUJRATI 18:44:07 +05'30' BD Gujrati Partner Membership Number: 010878

Place: New Delhi Date: August 12, 2025

UDIN: 25010878BMOSEI8968

B.21/1,First Floor, Rathyatra Market Rathyatra Crossing, Varanasi-221010 Email: [email protected]

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

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Independent Auditor’s Review Report on the Unaudited Quarterly Financial 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 June 30, 2025 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.

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.

3. 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

Material uncertainty related to going concern
a). The Company has incurred a net loss from continuing operations amounting to of Rs. 16.99 lakhs for the quarter ended June 30, 2025 and further, as stated in note no. 8 to the accompanying Statement the accumulated losses stands as Rs. 12,377.90 lakhs as at June 30, 2025 resulting in erosion of its net worth. This condition indicate that a material uncertainty exists which may cast significant doubt about the Company’s ability to continue as a going concern. However, these financial results have been prepared on the going concern basis as the management 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.

Emphasis of matter
a). As disclosed in note no. 3 to the accompanying Statement, certain immovable properties held in the name of the Subsidiary and shares held by the promoter Company have been provisionally attached by the Deputy Director, Gurugram Zonal office, Directorate of Enforcement, New Delhi in alleged contravention of Violation under Prevention Laundering Act, 2002 vide order no. 09/2024 dated 13.09.2024. As per the information provided by the management, the said Order does not have impact on the business or running operations of the Company. The financial impact of the order, if any, is not ascertainable.
b). As stated in note no. 4 to the accompanying statement, during the financial year, the Board of Directors, at its meeting held on March 17, 2025, approved the sale of the Company’s entire investment in its material subsidiary, RT Packaging Limited, comprising 2,24,99,900 Equity Shares and 2,00,000 Preference Shares. The proposal was subsequently approved by shareholders at the Extraordinary General Meeting held on April 9, 2025.

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

c). Few bank accounts are dormant and pending for reconciliation. The balances in the same are not material.
d). Trade payables, trade receivables and other loans and advances given or taken are to subject for reconciliation and confirmation.
e) As disclosed in note no. 7 to the accompanying statement, pursuant to the meeting held on May 10, 2024 of the board of directors, the Company have proposed variation/alteration in the terms of preference shares of the Company as below:
a. Allotment of 53,63,984 10% Compulsorily Convertible Preference Shares (CCPS) of Re. 1/- each in lieu of existing 1,40,000, 10% Redeemable Non-Convertible Preference Shares (RNCPS) of Rs. 100 each.
b. Allotment of 3,83,14,176 2% Compulsorily Convertible Preference Shares (CCPS) of Re. 1/- each in lieu of existing 10,00,000, 2% Redeemable Non-Convertible Preference Shares (RNCPS) of Rs. 100 each.

The proposal was approved by shareholders in extraordinary general meeting on June 05, 2024. However, the same has been withdrawn due to scheme not getting regulatory approval.

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

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

BALDEO Digitally signed by BALDEO DAS DAS GUJRATI Date: 2025.08.12 GUJRATI 18:40:03 +05'30' BD Gujrati Partner Membership Number: 010878

Place: New Delhi Date: August 12, 2025

UDIN: 25010878BMOSEH7098

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Rollatainters Ltd. Interim / Quarterly Report 2026

64159_rns_2025-08-12_ecd0a736-6e3a-41cd-b1e8-48dd75bd49f2.pdf

To,

Notes to financial results:

1. Introduction

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

1. Introduction

3. Conclusion

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Rollatainters Ltd. — Interim / Quarterly Report 2026

64159_rns_2025-08-12_ecd0a736-6e3a-41cd-b1e8-48dd75bd49f2.pdf

To,

Notes to financial results:

1. Introduction

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

CHATTERJEE & CHATTERJEE CHARTERED ACCOUNTANTS

1. Introduction

3. Conclusion

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