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RSWM Limited — Interim / Quarterly Report 2022
Nov 8, 2021
61804_rns_2021-11-08_844571d2-359a-4900-af81-455f9b9789b1.pdf
Interim / Quarterly Report
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RSWM Limited
an LNJ Bhilwara Group Company
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PROUD TD BE INDIAN
PRIVILEGED TO BE GLOBAL
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RSWM/SECTT/2021 November 8, 2021
| RSWM/SECTT/2021 November8,2021 |
|
|---|---|
| BSE Limited | National Stock Exchange of India Limited |
| Corporate Relationship Department, | Listing Department, |
| 1st Floor, New Trading Ring, | Exchange Plaza, C-1, Block - G, |
| Rotunda Building, P.J. Towers, | Bandra-Kurla Complex, |
| Dalal Street, | Bandra (East), |
| MUMBAI - 400 001. | MUMBAI - 400 051. |
| ScripCode: 500350 | ScripCode: RSWM |
Sub: Outcome of Board Meeting dated 8th November, 2021
Dear Sir,
Pursuant to Regulation 30 & 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are sending herewith the Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended 30[th ] September, 2021, the Statement of Assets and Liabilities and Statement of Cash Flow as approved by the Board of Directors at their meeting held today i.e. gth November, 2021 along with Limited Review Report issued by the Statutory Auditors' thereon.
The meeting of the Board of Directors commenced at 2:00 P.M. and concluded at 4:15 P.M.
Thanking you,
Yours faithfully,
For RSWM LIMITED
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SURENDER GUPTA AVP-LEGAL & COMPANY SECRETARY FCS-2615
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Encl.: As above
(Formerly Rajasthan Spinning & Weaving Mills Limited)
Regd. Office: Kharigram, Post Office Gulabpura - 311 021 Distt. Bhilwara, (Rajasthan), India Tel: +91-1483-223144 to 223150, 223478 Fax:+91-1483-223361,223479 Website: www.lnjbhilwara.com GSTIN: 08AAACR9700M1Z3
Corporate Office : Regd. Office: Bhilwara Towers, A-12, Sector-1 Naida - 201 301 (NCR-Delhi), India Distt. Bhilwara, (Rajasthan), India Tel: +91-120-4390300 (EPABX) Fax:+91-120-4277841 Fax:+91-1483-223361,223479 Website: www.rswm.in Website: www.lnjbhilwara.com GSTIN: 09AAACR9700M1Z1 GSTIN: 08AAACR9700M1Z3 Corporate Identification Number: L 17115RJ1960PLC008216
5 5 Kothari Mehta & Company
Chartered Accountants 12, Bhagat Singh Marg, New Delhi -110 001
Chartered Accountants
Plot No-68, Okhla Industrial Area, Phase 111, New Delhi -110020
Lodha & Co
Independent Auditor's Review Report on Quarterly and Half Yearly ended Standalone Unaudited Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
To
The Board of Directors of RSWM Limited
-
We have reviewed the accompanying statement of unaudited standalone financial results of RSWM Limited ('the Company') for the quarter and half year ended 30th September, 2021 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations").
-
This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Ind AS-34, "Interim Financial Reporting" prescribed u/s 133 of the Companies Act, 2013 (as amended) and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review.
-
We conducted our review in accordance with the Standard on Review Engagement (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 results are free of material misstatement. A review is limited primarily to enquiries of the 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.
-
Based on our review conducted as above , nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited standalone financial results prepared in accordance with the applicable Accounting Standards i.e. India Accounting Standards ('Ind AS') prescribed u/s 133 of the Companies Act, 2013 and other recognised accounting practices and policies generally accepted in India has not disclosed the information required to be disclosed in terms of the Listing Regulation, including the manner in which it is to be disclosed, or that it contains any material misstatement.
For Lodha & Co. Chartered Accountants Firm's Registration No. 301051E
C ��b�NoVIENO KUlri!AR NARENDRA DftlPitf" � iSAJQ.�lbOkldOOSle7f9fl7tSl90S7dt9 <�ll•8SSbdac�S�"6SI, KUMAR pai.t.l!Code•ll07,it•O€UG. MfliNumbf"lll'cB at46Sl7�1� r8S1a.l064nt:<�lrt0riS1Jr92b LODHA ,cn-HAREt-tOO.t1 JOJ'l!l.M KUMAR LOOUA ll.7;lttl5')l1 (N K Lodha) Partner M. No. 085155 Place: New Delhi Date: 8th November, 2021 UDIN: 21085155AAAAEY1579
For S S Kothari Mehta & Company Chartered Accountants Firm's Registration No. 000756N
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(Yogesh K. Gupta) Partner
M. No. 093214 Place: New Delhi Date: 8th November, 2021 UDIN: 21093214AAAAGA9355
Lodha & Co.
Chartered Accountants 12, Bhagat Singh Marg, New Delhi -110 001
SS Kothari Mehta & Company
Chartered Accountants Plot No-68, Okhla Industrial Area, Phase 111, New Delhi -110020
Independent Auditor's Review Report on Quarterly and Half Year Ended Consolidated Unaudited Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 {as amended)
To
The Board of Directors of RSWM Limited
-
We have reviewed the accompanying Statement of unaudited Consolidated Financial Results of RSWM Limited (herein after referred to as "the company") and its share of net profit/(loss) after tax and total comprehensive income/(loss) of its associates for the quarter and half year ended 30th September, 2021 ("the statement") , attached herewith, being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, ("the Listing Regulations").
-
This Statement, which is the responsibility of the Company's Management and approved by the company's Board of Directors, has been 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 thereunder 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. Accordingly, we do not express an audit opinion.
We also performed procedures in accordance with the Circular issued by the Securities and Exchange Board of India 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 associates: a) Bhilwara Energy Limited (BEL) b) LNJ Skills & Rozgar Private Limited (LNJ SKILLS)
-
Based on our review conducted and procedures performed as stated in paragraph 3 above, and based on the consideration of the review reports of other auditors referred to in paragraph 8 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 the Regulation 33 of the Listing Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement.
6. Material Uncertainty Related to Going Concern
In case of Chango Yangthang Hydro Power Limited {"CYHPL"), a subsidiary of an associate (BEL), the Board of directors decided and surrendered the Chango Yangthang HEP (180 MW) project to Directorate of Energy, Government of Himachal Pradesh due to delay and uncertainty in the project execution and long delay in Government approvals and licenses lapse, CYHPL has written off Capital Work in progress during the year 2017-18
Olgl19'1y I� by NAREHOAA KUMAR LODHA NARENDRA OH:�·IN,o-Pt1, BA20oo7f9ftl7d89057d89c88d ,.,.021&85Sbd1d96f52dl'J651, KUMAR polUICodc-1101td umbt1•2ffdl�9'db9611146S2731'91lefe7,sl•OELHI, 5"4a.fd11. lcckJMOc958Jf92b, LODHA cn•NAAENOAA KUMAR LOOHA Dalit:202l.ll.Clt1S:Ml:11+05'30'
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Lodha & Co.
Chartered Accountants 12, Bhagat Singh Marg, New Delhi -110 001
SS Kothari Mehta & Company
Chartered Accountants Plot No-68, Okhla Industrial A rea, Phase Ill, New Delhi -110020
amounting to � 27.13 crores (Company indirect share of� 2.05 crores) . These events or conditions, along with other matters, indicate that there exists material uncertainty that may cast significant doubt on the CYHPL's ability to continue as a going concern since CYHPL was incorporated as a Special Purpose Vehicle for this particular project. This matter was reported under heading "Material uncertainty relating to Going Concern" in the review report on consolidated financial results of an associate (BEL).
Our conclusion is not modified in respect of above matter.
7. of matter:
Attention is drawn to:
a) In case of CYHPL, the CYHPL has surrendered Chango Yangthang HEP (180MW) project in Himachal Pradesh and asked for the refund of Upfront premium of� 37.89 Crores (Company indirect share of� 2.86 crores) and Security Deposit of � 1.80 Crores (Company indirect share of � 0.14 crores) with interest since the project is not executable purely on account of various social-legal issues neither in the control of the CYHPL nor in the control of local administration/authorities.
GoHP has formed a committee to deal with the issues of various projects which includes Chango Yangthang Hydro Power Limited (CYHPL). On the direction of GoHP, a public meeting was conveyed, in which the villagers categorically refused for development of any Hydro Electric project in the Hangrang valley including 180 MW Chango Yangthang HEP and refused to co-operate on the issue of development of any project. During the meeting called for by the committee, CHYPL categorically refused to execute the project in view of severe local issue and lapse of clearances for the project. Committee has noted the same.
In View of this, CYHPL has reiterated its demand for refund of money along with the Interest and the management of CYHPL is confident of recovering the Upfront Fees and Security Deposit paid on account of surrender of project, in full.
b) In case of Malana Power Company Limited (MPCL), a subsidiary of an associate (BEL), the below matter which describes the uncertainty relating to the effects of outcome of litigation with Himachal Pradesh State Electricity Board (HPSEBL):
On April 27, 2019, MPCL received a provisional net demand of � 80.69 crores (Company indirect share of � 3.11 crores) in relation to wheeling charges for the period April 1, 2008 to March 31, 2019 from Himachal Pradesh State Electricity Board Limited (HPSEBL) based on an order passed by the Himachal Pradesh Electricity Regulatory Commission (HPERC), which in the opinion of the MPCL is not in accordance with the agreement entered between the MPCL and HPSEB (now HPSEBL) in August 1999. In this regard the MPCL has paid under protest an amount of � 28.17 crores (Company indirect share of � 1.09 crores) . Based on the legal opinion obtained, the MPCL is of the view that demand is not legally tenable and would not result in any material liability on the MPCL for the period on or before March 2019 and accordingly has filed an appeal before Appellate Tribunal (APTEL}, Electricity at New Delhi, which is pending adjudication with APTEL. The matter is yet to be heard.
c) In case of A.O. Hydro Power Limited (ADHPL}, a subsidiary of an associate (BEL}, the below matter which describes the uncertainty relating to the effects of outcome of litigation with parties using the transmission line:
D •lty i. ltd by NAAEHOA KUMAR LOOHA OIQl�11grordb� roG:SH KUMAJl.GOPTA NARENDRA DH:c•IN,oaPt1.M)n.iJ, OH:c•IH.o-Ptncx>l 2..5A.20•St-lbOlcldOOSkmfl7eS89057da9c YOGESH U4.l0w14S6c681d�2b24c7!il711Naw7 .. 91Ja021..eSS�lf5164dlrf296SI, �Sb6190bd0d7f7'0o36,J>O"e!Code-121001. KUMAR posWCodit•I 10teilSl.mbef•2Hdl49db961al4652731'91�tl1 .. )0941kc2tltt0c9S831'i7, H•OELHI, b, KUMAR 1t-HAFtYAHA. �l6l5llt68e7�70214'<M!MSOCO,Cn•YOGE5H Number•cll6902d261MlkHl'711.279150Mtft'5 LODHA cn•NAllf:NOflAKU.tt'.Wr.:»11.UNIUl..M•oL'l\"JO' ALOOH.\ GUPTA KVMAA 0.Lt:202111.CttnalbiY.GUPT.111: 1l111.-tilfid'ilr.LA. l•FARIOABAD, 1S:51:18+-05'30' SKMIN.COM 1•�.- .. Gdil11llil.
Lodha & Co.
Chartered Accountants 12, Bhagat Singh Marg, New Delhi -110 001
SS Kothari Mehta & Company Chartered Accountants Plot No-68, Okhla Industrial Area, Phase Ill, New Delhi -110020
On October 17, 2019, the Central Electricity Regulatory Commission (CERC) passed an Order on the Dedicated Transmission System of AD Hydro Power Limited for three parties using the transmission line for transmitting the energy in which CERC stated the following:
With regards to transmission charges, CERC approved the capital cost of Dedicated Transmission System at { 238.92 Crores (Indirect share of Company { 8.11 Crores) as against the capital cost submitted by the AD Hydro Power Limited of { 416.61 Crores (Indirect share of Company { 14.14 Crores)(on the date of COD)/ { 452.84 Crores (Indirect share of Company { 15.36 Crores) (with additional capitalization) and accordingly determined the annual fixed cost (Transmission Tariff) for using transmission line for the period 2011-12 to 2018-19. Accordingly, the AD Hydro Power Limited determined the amount invoiced over and above the amount which should have been invoiced based on capital cost and fixed cost determined by CERC for the above stated period amounting to Rs 99.68 Crores (Indirect share of Company { 3.38 Crores). The Management of ADHPL is of the view that the methods used to derive the capital cost by the CERC are not in accordance with the Central Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations ("regulations") for the period 2009-14 and 2014-19 and Electricity Act, 2003.
With respect to matter stated above, the AD Hydro Power Limited had filed an appeal against the CERC Order before Appellate Tribunal for Electricity (APTEL) in October 2019. APTEL vide Order dated 17 October 2019 stayed the CERC's order so far as raising adjustment of bills was concerned along with the direction to continue to issue the future bills in accordance with the CERC Order till the appeal is finally disposed-off. The Respondents were directed to pay charges in terms of the order for use of the transmission line of AD Hydro Power Limited. The AD Hydro Power Limited has accordingly started raising the invoices based on the CERC order effective 18th October, 2019 and recognized as transmission income.
Accordingly, in the financials of ADHPL, trade receivables aggregating to { 35.05 Crores (indirect Share of Company { 1.19 Crores) are considered good and fully recoverable and in the opinion of the Management of ADHPL, no provision is required in respect of possible exposure aggregating to { 61.63 Crores (indirect Share of Company { 2.09 Crores) towards amount already collected from the users of Dedicated Transmission Line till September 30, 2021.
Pending litigation and final decision on the appeal by APTEL, the Management of ADHPL, based on the legal opinion, is of the view that the above CERC Order is not legally tenable and would not have any material liability on the AD Hydro Power Limited.
With regards to transmission losses, CERC directed to share the losses between the parties using the transmission line on the basis of weekly average losses in proportion to the scheduled energy on weekly basis instead of a flat charge of 4.75% charged by the AD Hydro Power Limited as per the Interim Power Transmission Agreement (IPTA) signed between parties and accordingly directed the Northern Regional Load Despatch Centre (NRLDC) to re-compute the same. However, the management of ADHPL is confident that the actual transmission losses to be computed by NRLDC would not be materially different in comparison with current flat charge of tl.75%.
d) In case of BG Wind Power Limited (BGWPL), a subsidiary of an associate (BEL), where the Power Purchase Agreement (PPA) with DISCOM has expired on March 31, 2019. BG Wind Power Limited, subsidiary of associate is pursuing for Power Purchase Agreement (PPA) with DISCOM @ 't 3.14 per Kwh vide RERC third amendment regulation dated 5th March 2019 for the entire duration of the project because PPA validity expired on 31 March, 2019 but the DISCOM has not signed. The DISCOM has not signed the PPA even after the BGWPL had filed a petition with RERC. During the period the BGWPL has continued to recognise Revenue from Sale of Power of 't 2.24 crores and Generation Based Incentive (GBI) of� 0.36 crores (Company indirect share of� 0.20
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Lodha & Co.
Chartered Accountants 12, Bhagat Singh Marg, New Delhi -110 001
SS Kothari Mehta & Company
Chartered Accountants Plot No-68, Okhla Industrial Area, Phase Ill, New Delhi -110020
crores) and shown under Unbilled Revenue as the Management of the BGWPL believes that PPA will be signed. BGWPL has filed writ petition with Rajasthan High Court, Jaipur in this regard.
e} In case of NJC Hydro Power Limited (NHPL), a subsidiary of an associate (BEL), below matters which describes effects of outcome of petition filled with District court of Itanagar, Arunachal Pradesh, the uncertainty relating to the effects of outcome of petition filled by the BEL with Hon'ble Guwahati High Court for seeking refund of upfront premium as per provisions of MoA, in view of the Wll report recommending no construction of Nyamjang Chhu HEP at site and arbitration notice sent by the BEL for invoking arbitration as per the directions of the Hon'ble Supreme Court.
Environmental Clearance (EC) of Nyamjang Chhu HEP (6Xl30 MW) was challenged in National Green Tribunal (NGT) by NGO. NGT in their order dated 7th April, 2016 suspended the Environment Clearance granted to the project till the directions as given in the order are complied. NGT also directed MOEF&CC to make a separate study of E-Flow requirement for protection of Habitat of the Black Neck Crane and for the conservation of the Black Neck Crane through the Wildlife Institute of India (Wll).
While the studies were in progress, Government of Arunachal Pradesh issued instant notice for termination on 22nd March, 2019 invoking its right to take over the project on "AS IS WHERE IS BASIS" and allotting the same to third party. The BEL filed petition challenging instant notice for termination under section 9 of Arbitration Act in District Courts of Itanagar for immediate relief to maintain the status quo which was granted vide their order dated 30th April, 2019 and the termination notice was also suspended. Wll submitted its report to GoAP and the same was submitted to court on pursuance of the BEL. In the report, Wll has recommended no construction of Nyamjnag Chhu HEP at site. The project being not viable as per Wll report, an application u/s 9 was filed seeking refund of upfront premium as per provisions of MoA. District Court vide their order dated 18th March, 2020 disposed of the petition and advised to invoke arbitration within 45 days. Due to Covid 19 pandemic lockdown the BEL approached District Court for extension of the interim protection by another 90 days which was turned down by them. The BEL filed an appeal with Gauhati High Court u/s 37 of the Arbitration Act challenging the earlier orders of District Courts. An appeal was admitted by The Hon'ble High Court but interim extension was not granted. Interim order of the Gauhati High court in this regard was challenged in Supreme Court by filing Special Leave petition. The Hon'ble Supreme Court disposed off the SLP vide its order dated 17th June, 2020 and granted to the BEL four weeks times to take appropriate steps in respect of commencing of Arbitral proceedings and also extended the benefit of interim relief granted by District Court if steps are taken for commencing Arbitral proceedings. Pursuant to the direction of the Hon'ble Supreme Court the BEL sent legal notice for invocation of Arbitration on 10th July, 2020 through legal Counsel. GOAP vide letter dated 03rd August, 2020 replied to the BEL notice for invocation of arbitration and also suggested about negotiations. Thus, a short rejoinder was sent to GoAP on 10th August 2020 wherein BEL agreed for the negotiations as mentioned in the GoAP notice.
Subsequently, a letter was received from GoAP for the negotiations and asked us to approach Chief Engineer (Monitoring), DHPD. The NHPL has replied to GoAP and has agreed for discussion on the resolution of the issue. Recently on 5th April 2021, GoAP has advised NHPL to take necessary action as mentioned in its previous letter. The matter relating to refund of upfront Premium is still sub-judice with Gauhati High Court and next date for hearing is yet to be pronounced by Guwahati High Court.
The above Emphasis of matters were reported in the review report of consolidated financial results of an associate (BEL). Our conclusion is not modified in respect of above matters.
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Ool.""'"br'NA"HOlKUMARLODHA NARENDRA ON:c-IN.o•,_1S4,JO•Jdtl0klcl.,. Sh71'9715"057d.a' M�l.aUbdH2'964tSllSI, KUMAR 11"'��110-IHull'bie<•1ftdl4tdtl901•146SJ7lN1k7,ll•DElltl, �l .. J0'41)cr1•1"°"9S lb, LODHA t"•NAAtNORAKl.»MRLOOHA 0.W.J01111.0l1J.JfflS•OSJQ
Lodha & Co.
Chartered Accountants 12, Bhagat Singh Marg, New Delhi -110 001
SS Kothari Mehta & Company
Chartered Accountants Plot No-68, Okhla Industrial Area, Phase Ill, New Delhi -110020
8. Other Matters:
We did not review the interim financial results and other financial information in respect of 2 associates included in the consolidated financial results, whose interim financial results/information reflect total net profit I (loss) after tax of �2.40 crores and �2.02 crores and total comprehensive Income/ (loss) of � 2.40 crores and � 2.03 crores for the quarter and half year ended 301h September, 2021 respectively as considered in the consolidated unaudited financial results. The interim financial results have been reviewed by other auditors whose reports are furnished to us by the management and our conclusion on the statement, in so far as it relates to the amounts and disclosure included in respect of these associates is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above.
Our conclusion on the statement is not modified in respect of the above matter.
For Lodha & Co
Chartered Accountants Firm's Registration No. 301051E
NARENDRA D=gl.o b¥HAIDOU.l (D� 1- KUMAR LODHA ����
DO:�Ull �l<G5'1
(N.K. Lodha)
Partner
M. No. 085155 Place: New Delhi Date: 81h November, 2021 UDIN: 21085155AAAAEZ4888
For S S Kothari Mehta & Company Chartered Accountants Firm's Registration No. 000756N
YOGESH 5�::,�.,.,.,�lll , . llMI'"� KUMAR GUPTA��f?=�-. -�,. .• ,� .. - (Yogesh K. Gupta)
Partner
M. No. 093214 Place: New Delhi Date: 8th November, 2021 UDIN: 21093214AAAAGB1023
RSWM LIMITED
ON:L17115RJ1960PLC008216
Regd. O; KharigfBm, P.O. Gulabpura, Distl. Bh11wara, Rajast.han -311021
PhO; +91-1'183-223144 to 223150. Fsx +91-1483-223361. 223479 Corporate O: Bhiwara T�. A-14 Sedor- 1. Noida-201 301 (UP)
Phone: +91-120-43930(EPABXJ. Fax: -t-91-12042n841. Webs.if&:w.tSWmin.E-mal:[email protected]
Unaudited Financial Results for the Quarter and Half Year Ended September 30, 2021
| PARTI | (TfnO | (TfnO | (TfnO | (TfnO | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sr.No. | Parcuar |
Standalone Quarer Eoded | Standalone H | alf YcEnded | Standalonefnaca Yer Ended |
Conolidated Quarer Ended | Consolidated Half Year Ended | Consolidated Fnancal Year Ended |
|||||||||||||||||
| September30, Septem ..30, 2021 June 30, 2021 2020 |
Sptembr30, 2021 |
SeptemberJO, 2020 |
March31, 2021 |
September30, 2021 |
June30, 2021 | Septembr3, September30, 2020 2021 |
Septembr30, 2020 | Marth31, 2021 | |||||||||||||||||
| Un | au | dited Unaudit Unaudite |
Unau | dite | Unaudite | Audit | Unaudit | Unaudite | Unaudite Unaudl |
Unaudite | Audit | ||||||||||||||
| I 2 |
Income |
2.26.02 |
953.07 6.83 |
741.91 8.0 |
553.5 1.694.9 6.9 14.6 559.95 1 70.67 269.29 942.19 1 23.69 52.23 (51.55) 76.15 19.40 2L87 35.24 32.38 59.91 6.0 179.86 65.9 215.9 51.61 1,60.33 (17.6 105. . |
769.9 l0.40 |
2.26.02 39.41 |
||||||||||||||||||
| :) R&omoration U Tot Incom la+bl IE>n |
953.07 741.91 553.5 6.83 8.08 6.39 959. 749.2 5. |
769.39 |
|||||||||||||||||||||||
.41 |
|||||||||||||||||||||||||
| 959.9 51.22 |
749.9 40.97 |
.95 .2 1 .2 .1 8 .3 |
1 70.67 9 942.19 |
779.79 387.0 |
2.5.43 1.212.47 |
||||||||||||||||||||
>I Ca of mc |
51.22 40.97 269J9 |
||||||||||||||||||||||||
bl Pon o c)f i i\'oi�s i t � \ iom d)lllovebts' c) Fic ~~!I D: .t0C~~ |
14.65 15.0 101.74 16.85 |
9.03 1.73 |
1.73 5.2 5) 69.0 82.25 |
14.65 l01 101.74 |
9.03 (6.} 91.6 |
23.69 3 (51.55) 5 19.40 |
1.73 69.0 13.48 |
5.52 82.25 312. |
|||||||||||||||||
| 1 (6.51 52.23 97.6 76.JS |
|||||||||||||||||||||||||
| 0 130.48 312. |
|||||||||||||||||||||||||
18.40 21.87 |
4 45.47 83.03 |
16.8 | 5 | 18.40 |
7 35.24 |
45.47 |
83.03 | ||||||||||||||||||
| 28.8 31.07 32.8 |
1 6.43 121.6 |
2 | 31.07 | 6.43 10.0 |
127.68 258.0 |
||||||||||||||||||||
| g h |
)p. .& f |
9 85.28 6 |
179.86 105.0 25.0 215.59 10.97 279.84 1,60.33 90.08 2-LJ7 105.34 (.?) 4.26 |
94.5 121.8 894.6 65.21 |
8 0 9 |
85.28 94.01 70.86 |
|||||||||||||||||||
lO. Totol.- |
121.80 94.0I 65.90 |
105.97 90.0 (129.29) |
279.8 2.1.17 4.26 |
||||||||||||||||||||||
| 894.69 70.86 587.61 |
|||||||||||||||||||||||||
| 3 | Pr) (-) b�T.Ex«iil &SoPr+) (·)o A(I•2} |
65.21 4 r7.Al |
4.IJ | ||||||||||||||||||||||
| 4 | EiL |
- 10.$ (129.29] 4. 10.3 (l29.29} 4 |
. | ||||||||||||||||||||||
| ; | P -)bm� &S aP+)(-)o� (J +1·4) :Sheof Proft+)(·)of A iate Prft(+)(·) bre t(5-) |
61 2.39 67.60 |
4.3 (0.3) 39.75 |
(l? 11 (1?9.l9} ? 2.02 1.9 (25.31} 107.3 (127.3) |
(1?9.l9} | 4.26 |
|||||||||||||||||||
| 6 7 8 9 10 11 12 |
ta 3.48 |
||||||||||||||||||||||||
| 65.ll 40.13 (27.6) |
|||||||||||||||||||||||||
L T" E |
|||||||||||||||||||||||||
CurtTa" Tax1t'� tc \' DT• |
11.3 6.97 {IJ.78} II. 7.65 110.11 42.35 37.29 117.35) |
18.3 . 0.71 (11.78} (Ll {10.22 19.14 (4.91) (7.8 79.6 183.!0l 21.61 .1 7. 33.1 |
. 0.71 |
11. | 6.97 | l& - (11.78) (1.28) |
0 (10.22) |
||||||||||||||||||
| 11.49 | (11.78) 7.65 |
||||||||||||||||||||||||
| U0.11 19.14 (4.91) (15.0) 81.6 (81.11) (3.2) 24.81 7.5 |
4 (4.91) |
(7.84) 20.83 33.1 |
|||||||||||||||||||||||
Ne Proft (+)(·)a t(7-8) O�l ;\i ! t .n b =f 1oo l il I I n r 1=W.\iM b r r or o l b) SiOI oAW\inbnI n.r l |
44.75 | 3.91 | |||||||||||||||||||||||
| l.77 23.03 (329) |
|||||||||||||||||||||||||
| 1.77 | 2.03 | ||||||||||||||||||||||||
| (0.16) (2.62) 0.0 - (0.71) (0.0) 0.22 0.2 0.03 10.0 1.15 20.35 (3.11) 43.50 57.6 (20.46) |
(2.7 (0.8 |
l 0.07 (0.61 |
(0.16) |
(2.62 | 0.0 (2.781 O.D7 (0.01) 0.01 (0.02 0 I.BU 1.4 (0.0) 0.28 (0.51 (3.12 21.51 8.49 {18.ll 103.17 (72.62) (IS.0) 81.6 (81.11) |
(0.6) 0.03 1.27 (0.4) 33.7 5.5 20.83 |
|||||||||||||||||||
| 1) | l4 .U1 (0.51 {0.441 |
. (0.71) 0.25 |
0.01 (0.0) 0.03 |
||||||||||||||||||||||
| cl1! t "ib�1atata l i l rn i la t w b nI or o l OCo�" ToCp'�Jfrtp (9+/· 11) |
|||||||||||||||||||||||||
| 0.2 21.5 10Ll |
8 | ||||||||||||||||||||||||
| 0 4 |
8.1 33.70 |
1.15 45.90 44.75 44.75 1.15 |
20.3 57.27 3.91 |
||||||||||||||||||||||
174.59) SS.1 |
|||||||||||||||||||||||||
| 13 | Proft fr theyeabutble t:- . Or of lepa |
||||||||||||||||||||||||
| 3.91 . 20.3 |
(15.0) 81.6 (81.11) . - . {3.ll ll.1 8.49 (3.12) 21.51 8.49 |
20.83 | |||||||||||||||||||||||
Non�ntollinoir |
|||||||||||||||||||||||||
| 14 | - |
O.vl/1-•f !'= •tD t- < oftbnt N�!i t c LciveIme fort ye abutl t:· |
33.73 33.73 |
||||||||||||||||||||||
| I.IS | 20. | ||||||||||||||||||||||||
| 45.90 | . 57.27 |
- (18.ll) 103.l. (72.62) (18.121 103.17 (72.62) . . 2 23.5 23.55 - - |
5.5 5. 23.55 768.28 |
||||||||||||||||||||||
| 15 16 |
T | ||||||||||||||||||||||||
O� of tr |
45.9 | 57.27 | |||||||||||||||||||||||
No m P;up E SCi(FoVa '10/-pSh) |
- | ||||||||||||||||||||||||
| . | 23.5 | 5 | 23.55 | .5 | 23-55 2 737.61 |
2.55 | 23.55 | ||||||||||||||||||
| 17 18 |
O�· |
||||||||||||||||||||||||
| . S Ion 10 c I' [flm! a > |
(6.37 3.67 (3.41 (6.371 3.67 (3.4) |
8.8 8.8 |
|||||||||||||||||||||||
| 1J9 17.9 |
8 8 |
3 | {7.37) | 33.82 33.82 |
(35.28) 9.18 (35.28) 9.18 |
19.0 15.67 19.0 15.67 |
|||||||||||||||||||
| bl | 8 15.8 |
3 | (7.71 | ||||||||||||||||||||||
,-·· ,'" .. / ' |
RSWM LIMITED
CIN:Ll7 5RJ1960PLC008216
Regel. O: l<harigram. P.O. Gulabpura. Dis. Bhlwara, Rajsstsn - 311021
Phone: +91-1483-223144 lo 223150, Fax: +91-1483-223361, 223479
Corporate O: Bhlwanl Toweri;, A-12. S«:tor-1, Naida- 2Qf 301 (U.P)
Phone: +91-120-43930 (EPABX). Fax: +91-1204277841, Wabsia: w.mvm in, �.r�Clrhr.wa.ccm Unaudited Flial Results £or the Quarter and Half Year Ended September 30, ZOZO SEGMENTWISE RE E. RSVLTS, ASSETS AND UABIUTIES
| PAT// Sr.No. Parculrs |
PAT// Sr.No. Parculrs |
Standalone Quarer E SptembrJ, June3, 2021 2021 Unaudi Unaudi |
Standalone Quarer E SptembrJ, June3, 2021 2021 Unaudi Unaudi |
Standalone Quarer E SptembrJ, June3, 2021 2021 Unaudi Unaudi |
Standalone Quarer E SptembrJ, June3, 2021 2021 Unaudi Unaudi |
HYer Ended Sptebr30, 202 Unaudie |
HYer Ended Sptebr30, 202 Unaudie |
( C Co�oldledFica y.Ended 0 Mrch31, 2021 |
( C Co�oldledFica y.Ended 0 Mrch31, 2021 |
||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| nded Septembr30, 2020 |
StndaloneHarYerEnded Sptembr3, Sptembr3 2021 ?020 |
0, | StandaloneI macia YearEnded March31, 2021 Audi |
ConolidatedQuarerEnde Septeber30, June30, 2021 Sptembr3, 2021 2020 |
|||||||||||||||||||||
| naudi | Unaudi | Unaudi | Unaudie | Unaudid | Audi | ||||||||||||||||||||
| 1 | SgmetR- a'Yam bl Fabrc |
||||||||||||||||||||||||
| 682.3 | |||||||||||||||||||||||||
| 83.0 | 8 50.5 |
1.12.43 711. 29.49 99. |
3 711. |
8 | 8 | 1U.8 | 2.07.9 39.65 2.467.55 14LS3 2.26.02 |
||||||||||||||||||
| 185.32 114.16 70.79 1.015.7 796.5 50.5 |
114.16 |
70.79 |
94 | 39.65 2.47.55 185.3 1.015.3 |
9.94 |
||||||||||||||||||||
| Totl L· -l� Reveue |
l.811.9 U6.9 |
2 811. |
82 | 2 | 8r!. |
||||||||||||||||||||
| 62.3 5.63 26.79 |
4 42. |
43 | 14L 62.3 |
4 | 42.43 | ||||||||||||||||||||
| Ne S Jlnm ff 'etR |
93.07 74..91 553.. 1.69.9 |
8 769. |
39 | 2.26.02 953.0 |
7 741.91 |
55.5 1.694.9 |
769.9 | ||||||||||||||||||
| 2 | |||||||||||||||||||||||||
| Prf(+)(- b t a Ir fo eS) a) Yam |
8 6?.0 4.49 14.5 (7.651 19.37) (15.18) (L7.0 |
(SJ.6) 8.01 84.4 |
|||||||||||||||||||||||
| 153.6\ 8.01 (35.0) (33.0) |
\ 8.01 |
||||||||||||||||||||||||
| bl Fabrc | (7.651 19.3 |
3) (35.0) (33.0) (7.65~~)~~ 19.: |
(15.18\ (17.03) |
||||||||||||||||||||||
| Total |
76.80 52.7 |
1 188.74) 52.93 76.80 52.7 |
1 (10.6 |
9) 129.1 |
(8.74) 52.93 |
||||||||||||||||||||
| L :- lI |
45.47 83.03 |
||||||||||||||||||||||||
| i. Oeun-alloblc er.rc net of uoble income Poftl+)/Lo (-l bfreTa & Prf(+)(�J ofAi |
(5.261 15.8 |
(4.92) (3) (129.29\ 4.26 1.9 10.781 (127.) 3.48 |
|||||||||||||||||||||||
| 65.21 40_1 |
|||||||||||||||||||||||||
| SofProft!+VosC-)ofA | |||||||||||||||||||||||||
| lroft(+)/Loss(-) bfre Tax | 65.21 40-1 |
1) 107.3 |
|||||||||||||||||||||||
| J(a) 3 () |
S tAssets | 2 1.5.75 1.20.93 1..2 1. 1.94 1.5.75 l..2 |
|||||||||||||||||||||||
| a) Yam | J, .2 l. L9 |
l,5.75 LS20.93 |
|||||||||||||||||||||||
| bl Fabrc | 5 3.07 l.821.0 33.12 3l91 l92.45 33.12 1.91.4 L2 l.M9.20 1.91.4 |
l245 3 |
|||||||||||||||||||||||
| Total |
L2 l.M9.2 |
0 1.91.4 |
1.69.20 1.821.0 |
||||||||||||||||||||||
| Uollo |
245.2 |
2 277.91 |
22.92 247.63 |
||||||||||||||||||||||
Tot�e "c L |
2.14.6 2.67 1. .73 114. |
1.82.\2 2,0.63 |
|||||||||||||||||||||||
| a)Ya | 951.6 | 2 .37 9.44 9 1.02.0 9 951.62 |
93.7 9.- 131.16 146.40 |
||||||||||||||||||||||
| bJ Fabrlc | 149.2 | 6 OU6 14. 149.26 14.15 131.16 149.26 |
|||||||||||||||||||||||
| Totl | 1,05.95 1.U0.8 |
||||||||||||||||||||||||
Un- |
8 JSLS2 165.96 183.48 170.67 lSl.52 1! |
||||||||||||||||||||||||
| TotalSmentlUtc |
|||||||||||||||||||||||||
| 3 {c) No: |
During the quarter ended September 30. 2021, the Company has entered into agrt on August 28, 202 l with parties for sale of stocks, trade receivables, intangible a pertaii to Mayur brand and sale of Intellectual Property rights of Mayur including sub brand, =indJo, Verona • The transaction is expected to be completed during the quarter ended Ilece1riber 31, 2021 . The above operations do not form the malerial part of operations of malerial part of operations of part of operations of operations of of du: comp:my. operations do not form the malerial part of operations of malerial part of operations of part of operations of operations of of du: comp:my. the malerial part of operations of malerial part of operations of part of operations of operations of of du: comp:my.
the quarter ended Ilece1riber 31, 2021 . 31, 2021 2021 The above operations do not form the malerial part of operations of malerial part of operations of part of operations of operations of of du: comp:my.
Place: Noida (U. P.) Date: November 08, 2021
RSWM LIMITED CIN:L17115RJ1960PLC008216
Regd. Office: Kharigram, P.O. Gulabpura, Dist/. Bhllwara, Rajasthan - 311021 Phone: +91-1483-223144 to 223150, Fax: +91-1483-223361, 223479 Corporate Office: Bhilwara Towers, A-12, Sector-1, Nolda - 201 301 (U.P) PhoM: +91-120-4390300 /EPABX}, Fax: +91-1204277841, Website: w.rswm.tn, E-merswm [email protected]
STATEMENT OF ASSETS AND LIABILITIES AS ON SEPTEMBER 30, 2021
| s. No. A I II Ill B I II Parlculars ASSETS Non Currnt Assets Propery, Plant&Equipment Capital Work in Progress Investment Propery Other Intangible Assets Intangible Assets under Development Financial Assets i Investments ii Loans iiiOther Financial Assets Other Non Current Assets Current Assets Inventories Financial Assets i Trade Receivables ii Cash&Cash Equivalents iii Bank Balance Other than (ii) Above iv Loans v Other Financial Assets Current Tax Assets (Net) Other Current Assets Assets Classified as HeldfrSale TOTAL ASSETS EQUIT&LIABILITIES Equity (a) Equity Share Capital (b) Other Equity Liabilities Non Current Liabilities Financial Liabilities i Long term Borrowings iaLease Liabilities ii Other Financial Liabilities Deferred tax Liabilities (net) Deferred Government Grants Other Non Current Liabilities Current liabilities Financial Liabilities i Borrowings ia Lease Liabilities ii Trade Payables a Total Outstanding dues of micro enterprises and small enterprises b Total Outstanding dues of creditors other than micro enterprises and small enterprises iii Other Financial Liabilities Provisions Deferred Government Grants Current Tax Liabilities (Net) Other Current Liabilities TOTAL EQUIT AND LIABILITIES |
Slndalonc (�inCre) Consolidotad |
Slndalonc (�inCre) Consolidotad |
Slndalonc (�inCre) Consolidotad |
Slndalonc (�inCre) Consolidotad |
Slndalonc (�inCre) Consolidotad |
|---|---|---|---|---|---|
| AsatSeptember 30, 2021 |
AatSeptember 30, 2020 |
As at March31,AatSeptember 2021 30, 2021 AatSeptemberAsatMarch31, 30, 2020 2021 |
|||
| Unaudited 862.77 37 85 8 26 9.50 116.79 16.78 64.14 44768 415.15 2.01 3.06 0.32 36.98 . 112.00 13.37 |
Unaudited 938.10 8.88 16.31 13.51 - 67.60 0.00 7.00 21.05 315.35 291.93 4.39 4.82 0.05 41.67 13.49 90.02 14.56 |
Audited Unaudited 901 25 862.77 7.40 37 85 8.23 8.25 11.43 9.50 . 91.59 149.49 . . 9.81 16.78 22.31 64.14 450.41 44768 - 378.05 415.15 2.94 2.01 4.49 3.06 0.36 0.32 42.57 36.98 5.32 . 86.35 112.00 15.45 13.37 Unaudited Auditd 938.10 901.25 8.88 7.40 16.31 8.23 13.51 11.43 - . 101.00 122.26 0.00 7.00 9.81 21.05 22.31 315.35 450.41 291.93 378.05 4.39 2.94 4.82 4.49 0.05 0.36 41.67 42.57 13.49 5.32 90.02 86.35 14.56 15.45 |
|||
| 2146.66 | 1848.73 | 2037.96 2179.35 |
1882.13 | 2068.63 | |
| 23.55 838.75 275.89 2.25 3.29 79.66 0.68 1.03 604.62 1.00 13.05 100.95 86.37 1.8 0.53 6.23 106.97 |
23.55 23.55 23.55 607.71 737.61 871.44 - - 417.70 334.45 275.89 0,07 2.76 2.25 4.51 3.91 3.29 20.29 58.01 79.66 1.25 0.97 0.68 1.03 1.03 1.03 518.71 587.99 60.62 0.52 1.00 100 - 6.00 16.21 13.05 108.66 121.02 100.95 81.98 71.89 86.37 2.16 4.02 1.8 0.58 0.56 0.53 6.23 53.81 72.98 106.97 1,848.73 2,037.96 2,179.35 |
23.55 23.55 61.10 768.28 417.70 334.45 0.07 2.76 4.51 3.91 20.29 58.01 1.25 0.97 1.03 1.03 518.71 587.99 0.52 1.00 6.00 16.21 108.86 121.02 61.98 71.89 2.16 4.02 0 58 0.56 - . 53.81 72.98 1,882.13 2,08.63 |
|||
| 2,146.66 | |||||
By Order of the Board For RSWM Limited Rlju Jhunjhunwala Chairman & Managing Director DIN : 00061060
Place: Nolda, (U.P.) Date: November 08, 2021
RSWM LIMITED
CIN:L17115RJ1960PLC008216
Regd. Office: Kharigram, P.O. Gulabpura, Distt. Bhi/wara, Rajasthan - 311021 Phone: +91-1483-223144 to 223150, Fax: +91-1483-223361, 223479 Corporate Office: Bhilwara Towers. A-12, Sector - 1, Noida - 201 301 (U.P)
Phone: +91-120-4390300 (EPABX), Fex: +91-1204277841, Website: www.rswm.in, E-mail:rswm.lnvestor@ln/bhi/wara.com
STANDALONE STATEMENT OF CASH FLOW FOR THE HALF YEAR ENDED SEPTEMBER 30, 2021
| For the Half Year ended 'Pariculars September30, 2021 Unaudited A. Cash Flow FromOperating Activities ProfitI (Loss)Before Tax 105.34 Adlustmentsfor: Depreciation and Amortization Expenses 59.91 Net Gain / Loss on Sale ofProper, Plant&Equipment 1.14 Provisions Written Back (1.09) Allowances for Impairment Loss Allowance (0.94) Finance Costs 35.47 Interest Income (5.64) Dividend Income from Investments (0.11) Forex Fluctuation on translation of Assets and Liabilities (0.10) Operating Profit/(Loss)beforeWorkingCapital Changes 193.98 For the Half Year ended September30, 2020 Unaudited (129.29) 64.43 (1.85) (0.40) 10.49 45.65 (5.05) ~~-~~ 2.48 (13.54) |
For the Half Year ended 'Pariculars September30, 2021 Unaudited A. Cash Flow FromOperating Activities ProfitI (Loss)Before Tax 105.34 Adlustmentsfor: Depreciation and Amortization Expenses 59.91 Net Gain / Loss on Sale ofProper, Plant&Equipment 1.14 Provisions Written Back (1.09) Allowances for Impairment Loss Allowance (0.94) Finance Costs 35.47 Interest Income (5.64) Dividend Income from Investments (0.11) Forex Fluctuation on translation of Assets and Liabilities (0.10) Operating Profit/(Loss)beforeWorkingCapital Changes 193.98 For the Half Year ended September30, 2020 Unaudited (129.29) 64.43 (1.85) (0.40) 10.49 45.65 (5.05) ~~-~~ 2.48 (13.54) |
For the Half Year ended 'Pariculars September30, 2021 Unaudited A. Cash Flow FromOperating Activities ProfitI (Loss)Before Tax 105.34 Adlustmentsfor: Depreciation and Amortization Expenses 59.91 Net Gain / Loss on Sale ofProper, Plant&Equipment 1.14 Provisions Written Back (1.09) Allowances for Impairment Loss Allowance (0.94) Finance Costs 35.47 Interest Income (5.64) Dividend Income from Investments (0.11) Forex Fluctuation on translation of Assets and Liabilities (0.10) Operating Profit/(Loss)beforeWorkingCapital Changes 193.98 For the Half Year ended September30, 2020 Unaudited (129.29) 64.43 (1.85) (0.40) 10.49 45.65 (5.05) ~~-~~ 2.48 (13.54) |
For theyearended March31, 2021 Audited 4.26 |
|---|---|---|---|
| 105.34 | (129.29) | ||
| 59.91 | 64.43 | 127.68 (16.14) (1.14) |
|
| 1.14 | (1.85) | ||
| (1.09) | (0.40) | ||
| (0.94) | 10.49 | (0.69) 83.73 (11.70) |
|
| 35.47 | 45.65 | ||
| (5.64) | (5.05) | ||
| (0.11) | ~~-~~ | - 2.38 |
|
| (0.10) 193.98 |
2.48 (13.54) |
||
| 188.38 | |||
| (lncrease)/Decrease in Trade Receivables | (37.10) | 49.79 | (36.33) |
| (lncrease)/Decrease in Current Financial Assets- Loans | C0.76) | 2.43 |
1.93 |
| (lncrease)/Decrease in Non Current Financial Assets - Loans (lncrease)/Decrease in Other Current Financial Assets |
~~-~~ 6.47 |
0,01 1.69 |
0.02 (2.40) |
| (lncrease)/Decrease in Other Non Current Financial Assets | (6.98) | 5.35 | 2.54 |
| (lncrease)/Decreasein Other Current Assets | (24.71) | 20.19 | 36.34 |
| (lncrease)/Decrease in Other Non Current Assets | (0.11) | 0.04 | 0.99 |
| (lncrease)/Decrease in Inventories | 2.73 | 191.36 | 56.30 |
| lncrease/(Decrease)in TradePayables | (23.23) | 5.49 | 27.86 |
| lncrease/(Decrease)in Other Current Financial Liabilities | 14.88 | 5.71 | (1.18) |
| lncrease/(Decrease) in Other Non Current Financial Liabilities | (0.61) | (0.15) | (0.75) |
| lncrease/(Decrease)in Other Current Liabilities | 32.89 | (1.12) | 20.39 |
| lncrease/(Decrease)in Other Non Current Liabilities | (0.40) | (0.20) | 1.82 295.91 |
| Cashaeneratedfrom/(used in) Operationsbefore Tax | 157.05 | 267.05 | |
| Net Direct Taxespaid | 4.99 | 7.62 | 24.02 |
| Net Cash Flow from/(used in) Operating Activities | 162.04 | 274.67 | 319.93 |
| B. Cash Flow FromInvesting Activities | (31.87) | ||
| Acquisition of Property, Plant&Equipment/Intangible Assets including Capital Advances | (97.96) | (7.85) | |
| Proceeds from Sale of Proper,Plant&Equipment | 6.90 | 3.00 | 26.15 |
| Sale of Investments | ~~-~~ | ~~.~~ | ~~-~~ |
| Acquisitionof Investments | ~~-~~ | - | ~~-~~ |
| Movement of FixedDeposit Interest Received |
1.40 4.89 |
(0.03) 2.15 |
(0.09) 12.46 |
| Dividend Received | 0.11 | ~~-~~ | ~~-~~ |
| Net Cash Flow from/(used in) Investing Activities | {84.66) | (2.73) | 6.65 |
| Net Cash from/(used in) Operating andInvesting Activities | 77.38 | 271.94 | 326.58 |
| C. Cash Flow FromFinancing Activities | |||
| RepaymentofBorrowings | (77.68) | (3.79) | (107.96) |
| Proceeds from Borrowinqs | ~~.~~ | 9.00 | 9.0 |
| ProceedsI (Repayment) of Short TermBorrowings | 35.76 | (228.9) | (138.74) |
| Repaymentof Lease Liabilities | (0.51) | (0.15) | (1.00) |
| Finance Costs | (35.88) | (45.65) | (86.93) |
| Net Cash from/(used in) Financing Activities | (78.31) | (269.53) | (325.63) |
| Net Cash from/(used in) Operating, Investing &Financing Activities | (0.93) | 2.41 | 0.95 |
| Opening bnlance of Cash and CashEquivalents | 2.94 | 1.99 | 1.99 |
| Closing balance of Cash and Cash Equivalents Cash and Cash Equivalents included in the Statement of Cash Flow comprise of the followinq: |
2.01 | 4.40 | 2.94 |
| i) Cash on Hand | 0.20 | 0.29 | 0.23 |
| ii)Balance with Banks : | |||
| - On Current Accounts | 1.81 | 4.11 | 2.71 |
| - Cheques, Drafts on Hand | ~~-~~ | ~~-~~ | ~~-~~ |
| Total | 2.01 | 4.40 | 2.94 |
RSWM LIMITED
CIN:L17115RJ1960PLC008216
Regd. Office: Kharigram, P.O. Gulabpura, Dlstt. Bhilwara, Rajasthan - 311021 Phone: +91-1483[-] 223144 to 223150, Fax: +91-1483-223361, 223479 Corporate Office: Bhilwara Towers, A-12, Sector[-] 1, Noida[-] 201 301 (U.P)
Phone: +91-120-4390300 (EPABX), Fax: +91-1204277841, Website: w.rswm.in, E-mail:[email protected]
CONSOLIDATED STATEMENT OF CASH FLOW FOR THE HALF YEAR ENDED SEPTEMBER 30, 2021
| FortheHalfVearended For the Half Vear ended Forth |
||
A. Cash Flow FromOperating Activities ProfitI(Loss) Before Tax Adiustmentsfor: Share in(Profit)/Loss of Associates Depreciation and Amortization Expenses |
September30, 2021 Unaudited |
September30, 2020 Mmh� Unaudited |
| 107.36 | (127.30) 3.48 |
|
| (2.02) 59.91 |
(1.99) 0.78 64.43 127.68 (1.85) (16.14) - (0.40) (1.14) |
|
| Net GainI Loss on Sale of Propery,Plant&Equipment Net(Gain) I Loss onDerecognitlonofAssociate Provisions Written Back Allowances forImpairmentLoss Allowance |
1-14 | (1.85) |
| - | ||
| (1.09) | ||
| (0.94) | 10.49 (0.69) |
|
| finance Costs Interest Income Dividend Income from Investments |
35.47 (5.64) 45.65 83.73 (5.05) (11.70) |
|
| (0.11) (0.10) - - 2.48 2.38 |
||
| Forex Fluctuation on translation of Assets and Liabilities | ||
| Operating Profit/(Loss)beforeWorkingCapital Changes | 193.98 (13.54) 188.38 |
|
| (lncrease)/Decrease in Trade Receivables | (37.10) | 49.79 (36.33) |
| (lncrease)/Decrease in .urrent Financial Assets- Loans | (0.76) | 2.43 1.93 O.Ql 0.02 |
(lncrease)/Decrease in Non Current Financial Assets - Loans |
- | |
| (lncrease)/Decrease in Other Current Financial Assets | 6.47 | 1.69 (2.40) 5.35 2.54 |
| (lncrease)(Decrease in Other Non Current Financial Assets | (6.98) | |
| (lncrease)/Decrease in Other Current Assets | (24.71) | 20.19 36.34 |
| IClncrease)/Decreasein Other Non Current Assets | (0.11) | 0.04 0.99 |
| (lncrease)/Decrease in Inventories | 2.73 | 191.36 56.30 |
| lncrease/(Decrease)in TradePayables | (23.23) | 5.49 27.86 5.71 (1.18) |
| lncrease/(Decrease) in Other Current Financial Liabilities | 14.88 | |
| lncrease/(Decrease) in Other Non Current Financial Liabilities | (0.61) | (0.15) (0.75) |
| lncrease/(Decrease)in Other Current Liabilities | 32.89 | (1.12) 20.39 (0.20) 1.82 |
| lncrease/(Decrease) in Other Non Current Liabilities | (0.40) | |
| Cashgeneratedfrom/(used in)Operationsbefore Tax | 157.05 | 267.05 295.91 |
| Net Direct Taxespaid Net Cash Flow from/(used in) Operating Activities |
4.99 162.04 |
7.62 24.02 274.67 319.93 |
| B. Cash Flow FromInvesting Activities | ||
| Acquisition of Propery, Plant&Equipment/Intangible Assets including Capital Advances | (97.96) | (7.85) (31.87) |
| Proceeds from Sale ofProperty,Plant&Equipment | 6.9 | 3.00 26.15 |
| Sale of Investments | - | - - |
| Movement of Fixed Deposit | 1.40 | (0.03) (0.09) |
| Interest Received | 4.89 | 2.15 12.46 |
| Dividend Received | 0.11 | - - |
| Net Cash Flow from/(used in) lnvestinq Activities (84.66) |
(2.73) 6.65 |
|
| Net Cash from/(used in)Operating andInvesting Activities | 77.38 | 271.94 326.58 |
| C. Cash Flow FromFinancing Activities | ||
| RepaymentofBorrowings | (77.68) | (3.79) (107.96) |
| Proceeds fromBorrowinqs | - | 9.00 9.0 |
| ProceedsI (Repayment)of Short TermBorrowinqs | 35.76 | (228.94) (138.74) |
| Repaymentof Lease Liabilities | (0.51) | (0.1S) (1.00) |
| Finance Costs | (35.88) | (45.65) (86.93) |
| Net Cash from/(used in) Financing Activities | (78.31) | (269.53) (325.63) |
| Net Cash from/(used in) Operating, Investing &Financing Activities | (0.93) 2.41 0.95 |
|
| Opening balance of Cash and CashEquivalents | 2.94 1.99 1.99 |
|
| Less: Transfer of Cash due to loss of control ofSubsidiar | ||
Closingbalance of Cash and Cash Equivalents |
2.01 | 4.40 2.94 |
| Cash and Cash Equivalents included in the Statement of Cash Flow comprise of the followinq: |
||
| i) Cash on Hand | 0.20 | 0.29 0.23 |
| Ii) Balance with Banks : | ||
| - On Current Accounts | 1.81 | 4.11 2.71 |
| •Cheques, Drafs on Hand | - | . - |
Total |
2.01 | 4.40 2.94 |