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Ruchi Infrastructure Ltd Interim / Quarterly Report 2026
61270_rns_2026-05-28_162c08b9-f7b9-4392-a7af-3aa13b9de105.pdf
Interim / Quarterly Report
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Ruchi
RUCHI INFRASTRUCTURE LTD.
101, The Horizon, 1st Floor, Nath Mandir Road, 11/5, South Tukoganj, Indore - 452 001 (M.P.)
Tel.: 91-731-4755209, 4755227
CIN - L65990MH1984PLC033878
Date: 28th May, 2026
BSE Ltd.
Floor No.25,
Phiroze Jeejeebhoy Tower
Dalal Street,
Mumbai – 400 001
National Stock Exchange of India Ltd.
“Exchange Plaza”
Bandra-Kurla Complex, Bandra (E)
Mumbai – 400 051
Sub.: Outcome of the meeting of Board of Directors held on 28th May, 2026.
Dear Sir(s),
Pursuant to provisions of Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we attach herewith the audited standalone and consolidated financial results of the Company for the quarter and year ended on 31st March, 2026 duly approved by the Board of Directors of the Company in accordance with provisions of Regulation 33 of the said Regulations at its meeting held on 28th May, 2026. The audit reports issued by the Statutory Auditors in this regard are also attached herewith for your records.
We may also inform you that the trading window for designated persons under the Code of Conduct of the Company made in terms of SEBI (Prohibition of Insider Trading) Regulations, 2015 is closed from 1st April, 2026 till 30th May, 2026.
The Board of Directors has approved the re-appointment of Mr. Parag Choudhary (DIN: 07845977), Director (Technical) for further period of two years with effect from 29th June, 2026, subject to the approval of members of the Company.
The Board of Directors has reconstituted Stakeholders Relationship Committee of the board, which now comprises of Mrs. Ruchi Joshi Meratia (DIN: 07406575) as Chairperson, Mr. Narendra Shah (DIN: 02143172) and Mr. Parag Choudhary (DIN: 07845977) as Members.
The Board of Directors has also considered and approved the Scheme of Amalgamation between Lennox Investment Pvt. Ltd. and Multiacre Investment Services Pvt. Ltd. with the Company.
Regd. Office: 706, Tulsiani Chambers, Nariman Point, Mumbai – 400021, Maharashtra
E-mail id: [email protected] Website: www.ruchiinfrastructure.com
Ruchi
RUCHI INFRASTRUCTURE LTD.
101, The Horizon, 1st Floor, Nath Mandir Road, 11/5, South Tukoganj, Indore - 452 001 (M.P.)
Tel.: 91-731-4755209, 4755227
CIN - L65990MH1984PLC033878
Requisite disclosure of such corporate actions are being made separately in terms of SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated 13th July, 2023.
The meeting commenced at 12.30 pm and concluded at 6.35 pm.
Thanking you,
Yours faithfully,
For Ruchi Infrastructure Ltd.
Managing Director
DIN: 02143172
Encl: As Above
Regd. Office: 706, Tulsiani Chambers, Nariman Point, Mumbai – 400021, Maharashtra
E-mail id: [email protected] Website: www.ruchiinfrastructure.com
Ruchi
101, The Horizon, 1st Floor, Nath Mandir Road, 11/5, South Tukoganj, Indore - 452 001 (M.P.) Tel.: 91-731-4755209, 4755227 CIN - L65990MH1984PLC033878
Date: 28th May, 2026
BSE Ltd.
Floor No. 25,
Phiroze Jeejeebhoy Tower
Dalal Street,
Mumbai – 400 001
National Stock Exchange of India Ltd.
“Exchange Plaza”
Bandra-Kurla Complex, Bandra (E)
Mumbai – 400 051
Sub.: Declaration in respect of Unmodified Opinion on Audited Financial Results.
Dear Sir(s),
Pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby declare and confirm that the Statutory Auditors of the Company viz. SMAK & Co., Chartered Accountants (Firm Registration No. 020120C), have issued an Unmodified Audit Report on Standalone and Consolidated Financial Statements of the Company for the year ended 31st March, 2026.
Kindly take the same in your records.
Thanking you,
Yours faithfully,
For Ruchi Infrastructure Ltd.
Managing Director
DIN: 02143172
SMAK & Co
Chartered Accountants
FRN: 020120C
CA
INDIA
317 Chetak Centre, RNT Marg, Indore – 452001, M.P
Ph (o): +91-9770067763,
(o): +91-911110023
Email: [email protected]
Independent Auditors Report on the Quarterly and Year to Date Audited Standalone Financial Results of the Company pursuant to the Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended).
To
The Board of Directors of
Ruchi Infrastructure Limited
Report on the audit of the Standalone Financial Results
Opinion
We have audited the accompanying quarterly and year to date standalone financial results of Ruchi Infrastructure Limited (the Company) for the quarter and year ended 31st March, 2026 attached herewith being submitted by the company pursuant to the Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (the Listing Regulations).
In our opinion and to the best of our information and according to the explanations given to us these standalone financial results :
(i) are presented in accordance with the requirements of the Listing Regulations 33 of The SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 in this regards and
(ii) gives a true and fair view in conformity with the recognition and measurement principle laid down in the applicable Indian Accounting Standards and other accounting principles generally accepted in India of the net loss for the quarter and net profit for the year ended 31st March 2026 and of other comprehensive income and other financial information for the quarter and year ended March 31,2026.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (as amended). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Management’s Responsibility for the Standalone Financial Results
These quarterly financial results as well as the year to date financial results have been prepared on the basis of the annual financial statements. The Board of Directors of company are responsible for the preparation and presentation of these financial results that give a true and fair view of the net loss for the quarter and net profit for the year ended on 31st March, 2026 and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the
1
Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the standalone financial results, the Board of directors is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
Those Board of Directors are also responsible for overseeing the Company's financial reporting process.
Auditor's Responsibilities for the Audit of the Financial Results
Our objectives are to obtain reasonable assurance about whether the financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Standard on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
As part of an audit in accordance with Standard on Auditing, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the standalone financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
-
Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the standalone financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
-
Evaluate the overall presentation, structure and content of the standalone financial results, including the disclosures, and whether the standalone financial results represent the underlying transactions and events in a manner that achieves fair presentation.
SANTA CLARA, CA 93101
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Other Matter
These standalone financial results include result for the quarter ending March 31,2026 and corresponding quarter ending of previous year being the balancing figure between audited figures in respect of the full financial year and the published un audited year to date figures up to the third quarter of the respective financial year, which were subjected to a limited review as required under the listing regulations.
Our opinion is not modified in respect of above matters.
For SMAK & Co.
Chartered Accountants
(Firm Reg. No. 020120C)
LA Atishay Khasgiwala
Partner
M. No. 417866
Date: 28.05.2026
Place: Indore
UDIN: 26417866NYONNT1598
RUCHI INFRASTRUCTURE LTD
CIN L65990MH1984PLC033878
Regd. Office :706, Tulsiani Chambers, Nariman Point, Mumbai – 400 021
Phone : 022-49712051
Website : www.ruchiinfrastructure.com, E Mail : [email protected]
STATEMENT OF AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026
(Rs. In lacs)
| PARTICULARS | Quarter Ended | Year Ended | ||||
|---|---|---|---|---|---|---|
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| Audited | Reviewed | Audited | Audited | Audited | ||
| I | Income | |||||
| Revenue from operations | 1,059 | 1,043 | 977 | 4,262 | 3,948 | |
| II | Other Income | 89 | 105 | 478 | 985 | 732 |
| III | Total Income ( I + II ) | 1,148 | 1,148 | 1,455 | 5,247 | 4,680 |
| IV | Expenses | |||||
| (a) Cost of Materials Consumed | - | - | - | - | 29 | |
| (b) Purchases of Stock in Trade | - | - | - | - | - | |
| (c) Changes in Inventories of finished goods , work in progress and stock in trade | (8) | 8 | - | - | 14 | |
| (d) Employee benefits expenses | 291 | 251 | 280 | 1,111 | 1,036 | |
| (e) Finance Cost | 10 | 11 | 13 | 45 | 54 | |
| (f) Depreciation, amortisation and Impairment Expenses | 326 | 310 | 309 | 1,230 | 1,096 | |
| (g) Other Expenses | 841 | 460 | 696 | 2,158 | 2,052 | |
| Total Expenses (IV ) | 1,460 | 1,040 | 1,298 | 4,544 | 4,281 | |
| Profit /(loss ) before exceptional items and tax ( III - IV ) | (312) | 108 | 157 | 703 | 399 | |
| VI | Exceptional Items | - | - | - | - | - |
| VII | Profit /(loss) before tax (V - VI ) | (312) | 108 | 157 | 703 | 399 |
| VIII | Tax Expenses | |||||
| Current Tax | 29 | 31 | - | 154 | 91 | |
| Deferred Tax | (87) | (5) | 18 | (64) | 125 | |
| Tax for earlier years | (42) | - | - | (42) | - | |
| IX | Profit /(loss) for the period (VII-VIII) | (212) | 82 | 139 | 655 | 183 |
| X | Other Comprehensive Income | |||||
| (a) Items that will not be reclassified to profit or loss | (7) | 5 | (1) | (12) | (7) | |
| Tax Relating to above items | 2 | (2) | 1 | 3 | 2 | |
| (b) Items that will be reclassified to profit or loss | (1) | - | - | - | - | |
| Tax Relating to above items | - | - | - | - | - | |
| XI | Total Comprehensive Income for the period ( IX + X ) | (218) | 85 | 139 | 646 | 178 |
| XII | Paid up Equity Share Capital ( Face Value of Re 1 each) | 2,360 | 2,360 | 2,360 | 2,360 | 2,360 |
| XIII | Earning per equity share of face value of Re 1 each | |||||
| Basic and Diluted earning per share before Exceptional Items | ||||||
| a) Basic (Rs.) | (0.12) | - | 0.03 | 0.14 | (0.06) | |
| b) Diluted (Rs.) | (0.12) | - | 0.03 | 0.14 | (0.06) | |
| Earning per equity share of face value of Re 1 each | ||||||
| Basic and Diluted earning per share after Exceptional Items | ||||||
| a) Basic (Rs.) | (0.12) | - | 0.03 | 0.14 | (0.06) | |
| b) Diluted (Rs.) | (0.12) | - | 0.03 | 0.14 | (0.06) |
For and on behalf of the Board of Directors
Place Indore
Date May 28, 2026
Managing Director
RUCHI INFRASTRUCTURE LTD
CIN L65990MH1984PLC033878
Regd. Office :706, Tulsiani Chambers, Nariman Point, Mumbai – 400 021
Phone : 022-49712051
Website : www.ruchiinfrastructure.com, E Mail : [email protected]
AUDITED STANDALONE SEGMENT INFORMATION FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026
| PARTICULARS | Quarter Ended | Year Ended | ||||
|---|---|---|---|---|---|---|
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| Audited | Reviewed | Audited | Audited | Audited | ||
| Segment Revenue | ||||||
| Trading | - | - | - | - | - | |
| Infrastructure | 990 | 986 | 931 | 3,959 | 3,531 | |
| Windpower | 69 | 57 | 46 | 303 | 351 | |
| Others | - | - | - | - | 66 | |
| Unallocable | - | - | - | - | - | |
| Total Segment Revenue | 1,059 | 1,043 | 977 | 4,262 | 3,948 | |
| Less : Inter segment Revenue | - | - | - | - | - | |
| Net Sales/Income from operations | 1,059 | 1,043 | 977 | 4,262 | 3,948 | |
| Segment Results | ||||||
| (Profit/(loss) before tax and interest from each segment) | ||||||
| Trading | - | - | - | - | - | |
| Infrastructure | 342 | 382 | 303 | 1,566 | 1,247 | |
| Windpower | (123) | (33) | (57) | (165) | (76) | |
| Others | (10) | (2) | (3) | (18) | 5 | |
| Unallocable | (511) | (228) | (73) | (635) | (723) | |
| Total | (302) | 119 | 170 | 748 | 453 | |
| Less: (i) Finance Cost | 10 | 11 | 13 | 45 | 54 | |
| Add: (ii) Exceptional Item | - | - | - | - | - | |
| Profit for the Period Before Tax | (312) | 108 | 157 | 703 | 399 | |
| Segment Assets | ||||||
| Trading | 240 | 240 | 240 | 240 | 240 | |
| Infrastructure | 15,086 | 15,193 | 14,787 | 15,086 | 14,787 | |
| Windpower | 686 | 738 | 774 | 686 | 774 | |
| Others | - | 11 | 25 | - | 25 | |
| Unallocable | 13,181 | 13,178 | 13,063 | 13,181 | 13,063 | |
| Total Assets | 29,193 | 29,360 | 28,889 | 29,193 | 28,889 | |
| Segment Liabilities | ||||||
| Trading | - | - | - | - | - | |
| Infrastructure | 1,968 | 1,920 | 2,026 | 1,968 | 2,026 | |
| Windpower | 72 | 5 | 4 | 72 | 4 | |
| Others | - | - | - | - | - | |
| Unallocable | 6,058 | 6,122 | 6,410 | 6,058 | 6,410 | |
| Total Liabilities | 8,098 | 8,047 | 8,440 | 8,098 | 8,440 |
For and on behalf of the Board of Directors
Place : Indore
Date : May 28, 2026
| RUCHI INFRASTRUCTURE LTD
CIN L65990MH1984PLC033878
Regd. Office :706, Tulsiani Chambers, Nariman Point, Mumbai – 400 021
Phone : 022-49712051
Website : www.ruchiinfrastructure.com, E Mail : [email protected] | | | |
| --- | --- | --- | --- |
| Cash Flow Statement for the year ended March 31, 2026
(Rs. in Lacs) | | | |
| | | Year ended
March 31^{st}, 2026 | Year ended
March 31^{st}, 2025 |
| A | Cash Flow from operating activities | | |
| | Profit / ( loss ) before tax | 703 | 399 |
| | Depreciation | 1,230 | 1,096 |
| | Net (gain)/ Loss on Sale of Property, plant & Equipment | (572) | - |
| | Amounts charged directly to OCI/Retained earnings | (12) | (7) |
| | Guarantee Commission | (72) | (72) |
| | Share in (profit)/loss of partnership firm | 71 | 78 |
| | Government Grant Income | (17) | (17) |
| | Reversal of Impairment of Investment | - | (378) |
| | Impairment of Investments | 207 | - |
| | Provision for doubtful debts/(reversed) | 74 | (8) |
| | Interest Income | (221) | (147) |
| | Investment written off | - | - |
| | Finance Costs | 45 | 54 |
| | Operating Profit Before Working Capital Changes | 1,436 | 998 |
| | Working Capital Adjustments | | |
| | (Increase)/Decrease in Inventories | 8 | 36 |
| | (Increase)/Decrease in Trade and other receivables | 80 | 220 |
| | Increase/(Decrease) in Trade and other payables | 306 | (21) |
| | Cash Generated from operations | 1,830 | 1,233 |
| | Income Tax (Paid)/ Refund | (69) | (57) |
| | NET CASH FLOW FROM OPERATING ACTIVITIES | 1,761 | 1,176 |
| | Cash Flow from Investing Activities | | |
| | Purchase of Property, Plant & Equipment (Including Capital WIP and Capital advance) | (1,345) | (1,390) |
| | Proceeds from Sale of Property , Plant & Equipment | 600 | 74 |
| | Advance received against assets held for sale | (300) | - |
| | Increase in Balance of investment in Partnership Firm | - | (2) |
| | Interest Income | 208 | 205 |
| | Loan Recover from/(given to Subsidiary) | 194 | 47 |
| | Change in Investment in Fixed Deposits | (516) | (1,242) |
| | NET CASH FLOW FROM INVESTING ACTIVITIES | (1,159) | (2,308) |
| | Cash Flow from Financing Activities | | |
| | Proceeds from issue of share capital | - | 856 |
| | Repayment of borrowings | (185) | (396) |
| | Repayment of Lease liability | (7) | (10) |
| | Finance Costs | (15) | (22) |
| | Interest on lease liabilities | (30) | (32) |
| NET CASH FLOWS FROM FINANCING ACTIVITIES | (237) | 396 | |
| Net increase/(decrease) in Cash and Cash Equivalents | 365 | (736) | |
| Cash & Cash Equivalents at the beginning of the year | 259 | 995 | |
| Cash & Cash Equivalents at the end of the year | 624 | 259 | |
| Cash & Cash Equivalents comprises : | | | |
| Balance with Banks in Current Accounts | 40 | 246 | |
| In Deposit Account with maturity less than or equal to three months | 582 | 11 | |
| Cash on Hand | 2 | 2 | |
| | | 624 | 259 |
Place Indore
Date May 28, 2026
| RUCHI INFRASTRUCTURE LTD
CIN L65990MH1984PLC033878
Regd. Office :706, Tulsiani Chambers, Nariman Point, Mumbai – 400 021
Phone : 022-49712051
Website : www.ruchiinfrastructure.com, E Mail : [email protected] | | | |
| --- | --- | --- | --- |
| STATEMENT OF ASSETS AND LIABILITIES | | (Rs. in Lac) | |
| | | STANDALONE | |
| PARTICULARS | | As at March
31, 2026 | As at March
31, 2025 |
| I. | ASSETS | | |
| | Non-current assets | | |
| | (a) Property, plant and equipment | 17,000 | 17,181 |
| | (b) Capital work-in-progress | 818 | 473 |
| | (c) Intangible assets | 1 | 1 |
| | (d) Right of use assets | 1,167 | 1,222 |
| | (e) Financial Assets | | |
| | (i) Investments | 4,803 | 5,080 |
| | (ii) Others | 1,525 | 685 |
| | (f) Other non-current assets | 897 | 974 |
| | Total Non-current assets | 26,211 | 25,616 |
| | Current assets | | |
| | (a) Inventories | - | 8 |
| | (b) Financial Assets | | |
| | (i) Trade receivables | 371 | 382 |
| | (ii) Cash and cash equivalents | 624 | 259 |
| | (iii) Bank balances ther than (ii) above | 1,011 | 1,317 |
| | (iv) Loans | 214 | 408 |
| | (v) Others | 241 | 327 |
| | (c) Other Current Assets | 438 | 488 |
| | Total Current assets | 2,899 | 3,189 |
| | Assets Classified as Held for Sale | 83 | 84 |
| | Total Assets | 29,193 | 28,889 |
| | EQUITY AND LIABILITIES | | |
| | Equity | | |
| | (a) Equity share capital | 2,360 | 2,360 |
| | (b) Other Equity | 18,735 | 18,089 |
| | Total Equity | 21,095 | 20,449 |
| | LIABILITIES | | |
| | Non-Current Liabilities | | |
| | (a) Financial Liabilities | | |
| | (i) Borrowings | 5,287 | 103 |
| | (ii) Lease Liabilities | 242 | 248 |
| | (b) Provisions | 120 | 90 |
| | (c) Deferred tax liabilities (Net) | 360 | 427 |
| | (d) Other non-current liabilities | 345 | 361 |
| | Total Non-Current Liabilities | 6,354 | 1,229 |
| | Current liabilities | | |
| | (a) Financial Liabilities | | |
| | (i) Borrowings | 173 | 5,542 |
| | (ii) Lease Liabilities | 6 | 7 |
| | (i) Trade payables | | |
| | (a) Total outstanding dues of Micro and Small Enterprises | 28 | 29 |
| | (b) Total outstanding dues of Creditors other than Micro and Small Enterprises | 93 | 49 |
| | (iii) Other financial liabilities | 329 | 273 |
| | (b) Other current liabilities | 593 | 490 |
| | (c) Provisions | 59 | 58 |
| Total Current liabilities | 1,281 | 6,448 | |
| Liabilities Directly Associated with assets held for sale | 463 | 763 | |
| Total Equity and Liabilities | 29,193 | 28,889 | |
Place Indore
Date May 28, 2026
NOTES:
-
The audited standalone financial results for the quarter and year ended March 31, 2026 were reviewed by the Audit committee at its meeting held on May 28, 2026 and approved at the meeting of Board of Directors on that date.
-
During the financial year 2022-23, the Company made a preferential issue of 3,07,85,000 warrants each convertible into one equity share of Re.1/- at a price of Rs. 10.30 per warrant within the validity period of 18 months from the date of allotment. Out of such 3,07,85,000 warrants, 1,02,62,000 warrants were converted into equity shares during the financial year 2022-23, 94,00,000 warrants were converted during the financial year 2023-24, and the remaining 1,11,23,000 warrants were converted during the financial year 2024-25. As on date, there are no outstanding warrants pending for conversion.
-
The Preference and Equity Shareholders of the Company consented to revise terms of 54,60,613 6 % Non Convertible, Cumulative, Redeemable Preference Shares (including redemption thereof) in accordance with the provisions of Section 48 of the Companies Act, 2013, during the year ended March 31, 2026. Accordingly, the Current Financial Liability as at March 31, 2025, included that pertaining to redemption in accordance with earlier terms of such Preference shares and the entire amount of the Preference shares is included under Current and Non Current Financial Liabilities as at March 31, 2026.
-
The figures for the quarter ended March 31, 2026 & March 31, 2025 are the balancing figures between the audited figures for the full financial year and the year to date figures up to the end of the third quarter of the financial year.
-
The Board of Directors of Ruchi Infrastructure Limited, at its meeting held on 28th May 2026, has approved a draft Composite Scheme of Amalgamation of Preference Shareholders (i.e Lennox Investment Private Limited and Multiacre Investment Services Private Limited) with the Company, prepared in terms of provisions of Section 230-232 of the Companies Act, 2013, subject to receipt of requisite statutory and regulatory approvals.
-
Other expenses include Rs. 207 lacs being provision for diminution in value of investment in a wholly owned subsidiary company.
-
The figures for the previous period/year have been regrouped/reclassified/rearranged, wherever necessary, to correspond with the current periods classification/disclosure.
Place: Indore
Date: May 28, 2026
SMAK & Co
Chartered Accountants
FRN: 020120C
CA
INDIA
317 Chetah Centre, RNT Marg,
Indore – 452001, M.P
Ph (o) : +91-9770067763,
(o) : +91-911110023
Email : [email protected]
Independent Auditors Report on the Quarterly and Year to Date Audited Consolidated Financial Results of the Company pursuant to the Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended.
To
The Board of Directors
Ruchi Infrastructure Limited
Report on the audit of the Consolidated Annual Financial Results
Opinion
We have audited the accompanying consolidated quarterly and year to date financial results of Ruchi Infrastructure Limited (hereinafter referred to as the “Holding Company” or the “Parent”) and its subsidiaries (Holding Company and its subsidiaries together referred to as “the Group”) and its associates for the quarter and year ended 31st March 2026, attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”).
In our opinion and to the best of our information and according to the explanations given to us and based on the consideration of reports of other auditors on separate audited financial statements /financial results of the subsidiaries and Board certified financial information of associates, the aforesaid consolidated annual financial results:
a. include the annual financial results of the following entities:
i. Peninsular Tankers Pvt Ltd. (Subsidiary)
ii. Ruchi Renewable Energy Pvt Ltd. (Subsidiary)
iii. Manglore Liquid Impex Pvt Ltd. (Subsidiary)
iv. Narang and Ruchi Devlopers (Associate)
b. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
c. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, and other accounting principles generally accepted in India, of consolidated net loss for the quarter and net profit for the year ended 31st March,2026 and of other comprehensive income and other financial information of the Group for the quarter and year ended 31st March 2026.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Results section of our report. We are independent of the Group and its associates entities in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us and other auditors in terms of their reports referred to in “Other Matter” paragraph below, is sufficient and appropriate to provide a basis for our opinion.
1
Management's Responsibilities for the Consolidated Financial Results
These quarterly financial results as well as the annual consolidated financial results have been prepared on the basis of the annual financial statements.
The Holding Company's Board of Directors are responsible for the preparation and presentation of these consolidated financial results that give a true and fair view of the net profit for the year ended on 31st March, 2026 and other comprehensive income and other financial information of the Group including its associates entities in accordance with the applicable accounting standard prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Board of Directors of the companies included in the Group and of its associates entities are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group and its associates entities and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the consolidated financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the consolidated financial results by the Directors of the Holding Company, as aforesaid.
In preparing the consolidated financial results, the respective Board of Directors of the companies included in the Group and of its associates entities are responsible for assessing the ability of the Group and of its associates to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.
The respective Board of Directors of the companies included in the Group and of its associates entities are responsible for overseeing the financial reporting process of the Group and of its associates entities.
Auditor's Responsibilities for the Audit of the Consolidated Financial Results
Our objectives are to obtain reasonable assurance about whether the consolidated financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
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Identify and assess the risks of material misstatement of the consolidated financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
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Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of consolidated financial statements on whether the company has adequate internal financial controls with reference to consolidated financial statements in place and the operating effectiveness of such controls.
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Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
OMAK
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Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group and its associates entities to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the consolidated financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group and its associates entities to cease to continue as a going concern.
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Evaluate the overall presentation, structure and content of the consolidated financial results, including the disclosures, and whether the consolidated financial results represent the underlying transactions and events in a manner that achieves fair presentation.
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Obtain sufficient appropriate audit evidence regarding the financial results/financial information of the entities within the Group and its associates entities to express an opinion on the consolidated Financial Results. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the consolidated financial results of which we are the independent auditors. For the other entities included in the consolidated Financial Results, which have been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion. Our responsibilities in this regard are further described in the section titled "Other Matters" in this audit report.
We communicate with those charged with governance of the Holding Company and such other entities included in the consolidated financial results of which we are the independent auditors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the Listing Regulations, as amended, to the extent applicable.
Other Matters
a. The consolidated Financial Results include the audited Financial Results of 3 subsidiaries whose Financial Results reflect Group's share of total assets of Rs. 5162.82 lacs as at 31st March 2026, Group's share of total revenue of Rs.433.60 lacs and Rs. 1855.60 lacs and Group's share of total net profit after tax of Rs. 258.18 lacs and Rs. 345.18 lacs, total comprehensive income of Rs. 258.12 Lacs and Rs. 345.12 lacs for the quarter ended and Year ended on 31st March 2026, respectively, and net cash Outflows of Rs 365.10 lacs for the year ended on that date, as considered in the consolidated Financial Results, which have been audited by their respective independent auditors. The independent auditors' reports on financial statements/Financial Results of these entities have been furnished to us and our opinion on the consolidated Financial Results, in so far as it relates to the amounts and disclosures included in respect of these entities, is based solely on the report of such auditors and the procedures performed by us are as stated in paragraph above.
b. The consolidated Financial Results include the unaudited Financial Results of Group's share of net loss after tax of Rs. 64.62 lacs and Rs. 70.62 lacs for the quarter and year ended 31 March 2026, as considered in the consolidated annual financial results of one associate. These unaudited financial Statements/Financial Results have been furnished to us by the Board of
Directors and our opinion on the consolidated Financial Results, in so far as it relates to the amounts and disclosures included in respect of this associate entity is based solely on such unaudited Financial Statements/Financial Results. In our opinion and according to the information and explanations given to us by the Board of Directors, these interim Financial Statements/Financial Results are not material to the Group.
Our opinion on the consolidated Financial Results is not modified in respect of the above matters with respect to our reliance on the work done and the reports of the other auditors and the Financial Results/financial information certified by the Board of Directors.
c. These consolidated financial results include result for the quarter ending March 31,2026 and corresponding quarter ending of previous year being the balancing figure between audited figures in respect of the full financial year and the published un audited year to date figures up to the third quarter of the respective financial year, which were subjected to a limited review as required under the listing regulations.
For SMAK & Co.
Chartered Accountants
(Firm Reg. No. 020120C)
CA Aftshay Khasgiwala
Partner
M/No: 417866
Date: 28.05.2026
Place: Indore
UDIN: 26417866WUHPGS5167
RUCHI INFRASTRUCTURE LTD
CIN 165990MH1984PLC033878
Regd. Office : 706, Tulsiani Chambers, Nariman Point, Mumbai - 400 021
Phone : 022-49712051
Website : www.ruchiinfrastructure.com, E Mail : [email protected]
STATEMENT OF AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026 (Rs. in locs)
| PARTICULARS | Quarter Ended | Year Ended | ||||
|---|---|---|---|---|---|---|
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| Audited | Reviewed | Audited | Audited | Audited | ||
| I | Income | |||||
| Revenue from operations | 1,492 | 1,374 | 1,424 | 6,118 | 5,836 | |
| II. | Other Income | 111 | 86 | 449 | 959 | 642 |
| III. | Total Income ( I + II ) | 1,603 | 1,460 | 1,873 | 7,077 | 6,478 |
| IV. | Expenses | |||||
| (a) Cost of Materials Consumed | - | - | - | - | 29 | |
| (b) Purchases of Stock in Trade | - | - | 13 | - | 13 | |
| (c) Changes in Inventories of finished goods , work in progress and stock | (8) | 8 | - | - | 14 | |
| (d) Employee benefits expenses | 382 | 340 | 381 | 1,488 | 1,370 | |
| (e) Finance Cost | 84 | 91 | 109 | 372 | 462 | |
| (f) Depreciation, amortisation and Impairment Expense | 458 | 441 | 459 | 1,753 | 1,658 | |
| (g) Other Expenses | 688 | 592 | 721 | 2,329 | 2,468 | |
| Total Expenses (IV) | 1,604 | 1,472 | 1,683 | 5,942 | 6,014 | |
| Profit/(loss) before share of profit /(loss) of associate & Exceptional Ite | (1) | (12) | 190 | 1,135 | 464 | |
| V | Share in Profit/(loss) of associate | (65) | - | (78) | (71) | (78) |
| VI | Profit/(loss) before exceptional items and tax (V+VI) | (66) | (12) | 112 | 1,064 | 386 |
| VII | Exceptional Items | - | - | - | - | - |
| IX | Profit/(loss) before tax (VII - VIII) | (66) | (12) | 112 | 1,064 | 386 |
| X | Tax Expenses | |||||
| Current Tax | 30 | 37 | 1 | 177 | 103 | |
| Deferred Tax | (101) | (2) | 15 | (71) | 117 | |
| Tax for earlier years | (42) | - | - | (42) | (2) | |
| XI | Profit/(loss) for the period (IX-X) | 47 | (47) | 96 | 1,000 | 168 |
| XII | Other Comprehensive Income | |||||
| (a) Items that will not be reclassified to profit or loss | (9) | 8 | (2) | (12) | (8) | |
| Tax Relating to above items | 2 | (2) | 2 | 3 | 2 | |
| (b) Items that will be reclassified to profit or loss | - | - | - | - | - | |
| Tax Relating to above items | - | - | - | - | - | |
| XIII | Total Comprehensive Income for the period (XI + XII) | 40 | (41) | 96 | 991 | 162 |
| Net Profit attributable to : | ||||||
| a. Owners of the Company | 46 | (46) | 97 | 1,000 | 167 | |
| b. Non Controlling Interest | - | - | - | - | - | |
| Other Comprehensive Income attributable to : | ||||||
| a. Owners of the Company | (6) | 4 | (1) | (9) | (5) | |
| b. Non Controlling Interest | - | 1 | - | - | - | |
| Total Comprehensive income attributable to : | ||||||
| a. Owners of the Company | 41 | (42) | 96 | 992 | 162 | |
| XIV | b. Non Controlling Interest | - | 1 | - | - | - |
| Paid up Equity Share Capital (Face Value of Re 1 each) | 2,360 | 2,360 | 2,360 | 2,360 | 2,360 | |
| Earning per equity share of face value of Re 1 each | ||||||
| Basic and Diluted earning per share before Exceptional Items | ||||||
| a) Basic (Rs.) | (0.02) | (0.05) | 0.01 | 0.32 | (0.07) | |
| b) Diluted (Rs.) | (0.02) | (0.05) | 0.01 | 0.32 | (0.07) | |
| Earning per equity share of face value of Re 1 each | ||||||
| Basic and Diluted earning per share after Exceptional Items | ||||||
| a) Basic (Rs.) | (0.02) | (0.05) | 0.01 | 0.32 | (0.07) | |
| b) Diluted (Rs.) | (0.02) | (0.05) | 0.01 | 0.32 | (0.07) |
For and on behalf of Board of Directors
Place: Indore
Date: May 28, 2026
RUCHI INFRASTRUCTURE LTD
CIN L65990MH1984PLC033878
Regd. Office :706 , Tulsiani Chambers, Nariman Point, Mumbai – 400 021
Phone : 022-49712051
Website : www.ruchiinfrastructure.com, E Mail : [email protected]
| AUDITED CONSOLIDATED SEGMENT INFORMATION FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026 (Rs. in lacs) | |||||
|---|---|---|---|---|---|
| PARTICULARS | Quarter Ended | Year Ended | |||
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | |
| Audited | Reviewed | Audited | Audited | Audited | |
| Segment Revenue | |||||
| Trading | - | - | 13 | - | 13 |
| Infrastructure | 1,120 | 1,119 | 1,054 | 4,478 | 4,022 |
| Windpower | 372 | 255 | 357 | 1,640 | 1,735 |
| Others | - | - | - | - | 66 |
| Unallocable | - | - | - | - | - |
| Total Segment Revenue | 1,492 | 1,374 | 1,424 | 6,118 | 5,836 |
| Less : Inter segment Revenue | - | - | - | - | - |
| Net Sales/Income from operations | 1,492 | 1,374 | 1,424 | 6,118 | 5,836 |
| Segment Results | |||||
| (Profit/(loss) before tax and interest from each segment) | |||||
| Trading | (2) | (6) | (2) | (10) | (18) |
| Infrastructure | 360 | 424 | 315 | 1,707 | 1,335 |
| Windpower | (47) | (89) | 12 | 211 | 338 |
| Others | (10) | (2) | (3) | (18) | 5 |
| Unallocable | (283) | (248) | (101) | (453) | (812) |
| Total | 18 | 79 | 221 | 1,437 | 848 |
| Less: (i) Finance Cost | 84 | 91 | 109 | 373 | 462 |
| Add: (ii) Exceptional Item | - | - | - | - | - |
| Profit for the Period Before Tax | (66) | (12) | 112 | 1,064 | 386 |
| Segment Assets | |||||
| Trading | 240 | 240 | 727 | 240 | 727 |
| Infrastructure | 16,083 | 16,229 | 15,858 | 16,083 | 15,858 |
| Windpower | 4,029 | 4,201 | 4,686 | 4,029 | 4,686 |
| Others | - | 11 | 25 | - | 25 |
| Unallocable | 11,463 | 11,265 | 10,599 | 11,463 | 10,599 |
| Total Assets | 31,815 | 31,946 | 31,895 | 31,815 | 31,895 |
| Segment Liabilities | |||||
| Trading | - | 1 | 1 | - | 1 |
| Infrastructure | 2,543 | 2,480 | 2,605 | 2,543 | 2,605 |
| Windpower | 174 | 119 | 147 | 174 | 147 |
| Others | - | - | - | - | - |
| Unallocable | 8,246 | 8,534 | 9,282 | 8,246 | 9,282 |
| Total Liabilities | 10,963 | 11,134 | 12,035 | 10,963 | 12,035 |
Place : Indore
Date : May 28, 2026
RUCHI INFRASTRUCTURE LTD
CIN NO L65990MH1984PLC033878
Regd. Office :706, Tulsiani Chambers, Nariman Point, Mumbai – 400 021
Phone : 022-49712051
Website : www.ruchiinfrastructure.com, E Mail : [email protected]
STATEMENT OF CONSOLIDATED ASSETS AND LIABILITIES
(Rs.in Lacs)
| PARTICULARS | | As at
March 31, 2026 | As at
March 31, 2025 |
| --- | --- | --- | --- |
| I. | ASSETS | | |
| | Non-current assets | | |
| | (a) Property, plant and equipment | 20,357 | 20,879 |
| | (b) Capital work-in-progress | 805 | 589 |
| | (c) Goodwill | 1,615 | 1,615 |
| | (d) Intangible assets | 1 | 1 |
| | (e) Right of Use assets | 1,586 | 1,687 |
| | (f) Investment Property | 380 | 323 |
| | (g) Financial Assets | - | - |
| | (i) Investments | 945 | 1,015 |
| | (ii) Others | 1,535 | 693 |
| | (g) Deferred tax Assets (Net) | - | - |
| | (h) Other non-current assets | 927 | 1,092 |
| | Total Non-current assets | 28,151 | 27,894 |
| | Current assets | | |
| | (a) Inventories | - | 8 |
| | (b) Financial Assets | - | - |
| | (i) Trade receivables | 596 | 1,116 |
| | (ii) Cash and cash equivalents | 695 | 436 |
| | (iii) Bank balances ther than (iii) above | 1,436 | 1,368 |
| | (iv) Loans | - | - |
| | (v) Others | 386 | 474 |
| | (c) Other Current Assets | 467 | 514 |
| | (d) Current Tax Assets | 1 | 1 |
| | Total Current assets | 3,581 | 3,917 |
| | Assets Classified as Held for Sale | 83 | 84 |
| | Total Assets | 31,815 | 31,895 |
| | EQUITY AND LIABILITIES | | |
| | Equity | | |
| | (a) Equity share capital | 2,360 | 2,360 |
| | (b) Other Equity | 18,492 | 17,500 |
| | (c) Non Controlling Interest | - | - |
| | Total Equity | 20,852 | 19,860 |
| | LIABILITIES | | |
| | Non-Current Liabilities | | |
| | (a) Financial Liabilities | | |
| | (i) Borrowings | 5,287 | 1,707 |
| | (ii) Lease Liabilities | 848 | 889 |
| | (b) Provisions | 133 | 111 |
| | (c) Deferred Tax Liabilities | 306 | 380 |
| | (d) Other non-current liabilities | 345 | 361 |
| Total Non-Current Liabilities | 6,919 | 3,448 | |
| Current liabilities | | | |
| (a) Financial Liabilities | | | |
| (i) Borrowings | 2,349 | 6,878 | |
| (ii) Lease Liabilities | 40 | 35 | |
| (iii) Trade payables | - | - | |
| (a) Total outstanding dues of Micro and Small Enterprises | 28 | 29 | |
| (b) Total outstanding dues of Creditors other than Micro and Small Enterprises | 115 | 80 | |
| (iv) Other financial liabilities | 348 | 288 | |
| (b) Other current liabilities | 616 | 450 | |
| (c) Provisions | 62 | 64 | |
| (d) Current Tax Liabilities | 23 | - | |
| Total Current liabilities | 3,581 | 7,824 | |
| Liabilities Associated with assets held for sale | 463 | 763 | |
| Total Equity and Liabilities | 31,815 | 31,895 | |
For and on behalf of Board of Directors
Managing Director
NOTES:
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The audited consolidated financial results for the quarter and year ended March 31, 2026 were reviewed by the Audit committee at its meeting held on May 28, 2026 and approved at the meeting of Board of Directors on that date.
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The audited consolidated financial results for the quarter and year ended March 31, 2026 include the results of the subsidiaries (namely Ruchi Renewable Energy Pvt. Ltd., Peninsular Tankers Pvt. Ltd. and Mangalore Liquid Impex Pvt. Ltd.) and associate (i.e. Narang and Ruchi Developers) of the Company.
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During the financial year 2022-23, the Company made a preferential issue of 3,07,85,000 warrants each convertible into one equity share of Re.1/- at a price of Rs. 10.30 per warrant within the validity period of 18 months from the date of allotment. Out of such 3,07,85,000 warrants, 1,02,62,000 warrants were converted into equity shares during the financial year 2022-23, 94,00,000 warrants were converted during the financial year 2023-24, and the remaining 1,11,23,000 warrants were converted during financial year 2024-25. As on date, there are no outstanding warrants pending for conversion.
-
The Preference and Equity Shareholders of the Company consented to revise terms of 54,60,613 6% Non Convertible, Cumulative, Redeemable Preference Shares (including redemption thereof) in accordance with the provisions of Section 48 of the Companies Act, 2013, during the year ended 31st March, 2026. Accordingly, the Current Financial Liability as at 31st March, 2025, included that pertaining to redemption in accordance with earlier terms of such Preference shares and the entire amount of the Preference shares is included under Current and Non Current Financial Liabilities as at March 31, 2026.
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The Board of Directors of Ruchi Infrastructure Limited, at its meeting held on 28th May 2026, has approved a draft Composite Scheme of Amalgamation of Preference Shareholders (i.e Lennox Investment Private Limited and Multiace Investment Services Private Limited) with the Company, prepared in terms of provisions of Section 230-232 of the Companies Act, 2013, subject to receipt of requisite statutory and regulatory approvals.
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The figures for the quarter ended March 31, 2026 & March 31, 2025 are the balancing figures between the audited figures for the full financial year and the year to date figures up to the end of the third quarter of the financial year.
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The figures for the previous period/year have been regrouped/reclassified/rearranged, wherever necessary, to correspond with the current periods classification/disclosure.