Rollatainers Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Mar 2026

1.The above audited financial results have been reviewed and recommended by the Audit Committee on 28th May 2026 and subsequently have been approved by the Board of Directors of the company at their meeting held on 28th May 2026.
2.The Financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of Companies Act, 2013 read with relevant rules thereunder and in terms of regulations of the SEBI (listing obligations and disclosure requirements) Regulations, 2015 (as amended).
3.A Provisional Attachment Order No. 09/2024, issued via email dated 13.09.2024 by the Deputy Director posted at the Gurugram Zonal Office, Directorate of Enforcement, New Delhi, has been passed against the Company. This order vide reference number F.No.ECIR/GNZO/14/2024, dated 05.09.2024 pertains to the attachment of shares held by the promoter of Company and freezing of some bank accounts of the Company . The said order was confirmed by Adjudicating Authority as required under law. However, the Company has filled an appeal before the Appellate Authority which is pending for further proceedings.
The said order under challenge before Appellate Authority is now sub-judice. The proceedings as above are going on and does not affect the business operations or the ongoing activities of the Company. Therefore, no adjustments are required to be made to the financial results on account of this matter.
4.The Board of Directors, at its meeting held on 17th March 2025, approved the sale of the Company’s entire investment in its material subsidiary, RT Packaging Limited, comprising 2,24,99,900 Equity Shares and 2,00,000 Preference Shares. The said proposal was subsequently approved by the shareholders at the Extraordinary General Meeting held on 9 April 2025. During the quarter ended 31 December 2025, the Company completed the sale of its entire investment in RT Packaging Limited on 13 November 2025. Consequently, RT Packaging Limited ceased to be a subsidiary of the Company with effect from that date.
Accordingly, in accordance with Indian Accounting Standard (Ind AS) 105 – Non-current Assets Held for Sale and Discontinued Operations, the assets and liabilities of RT Packaging Limited were classified and presented as a disposal group held for sale and the results of RT Packaging Limited from the quarter ended 31 March 2025 up to the date of disposal were disclosed and presented as discontinued operations in the standalone and consolidated financial results and Statement of Profit and Loss, as applicable, for the relevant periods.
The gain arising on disposal of RT Packaging Limited has been recognised and disclosed as an exceptional item in the consolidated financial results for the quarter ended 31 December 2025 and year ended 31 March 2026.
5.During the quarter ended 31 December 2025, the Company disposed of its entire investment in Rollatainers-Toyo Machine Private Limited on 30 December 2025, pursuant to which the Company ceased to have joint control over the said entity with effect from that date. The gain arising on disposal of the investment has been recognised and disclosed as an exceptional item in the consolidated financial results for the quarter ended 31 December 2025 and year ended 31 March 2026.
6.Net Profit/(Loss) after tax from continued operations include exceptional items of Rs 1,770.89 lacs for the quarter and nine months ended 31st December 2025 on account of gain on disposal of investment. (refer note 4 and 5)
Net Profit / (Loss) after tax from discontinued operations for the year ended 31st March 2025 includes net exceptional income/(expense) of Rs (1.91) lakhs on account of balances written off or written back, primarily relating to amounts outstanding for over three years.
7.The Company's business activities which are primarily leasing and related activities falls within a single reportable segment as the management of the Company views the entire business activities as single segment. Accordingly, there are no additional disclosures to be furnished in accordance with the requirement of Ind AS 108 — Operating Segments with respect to single reportable segment. Also, therefore there are no reportable geographical segment.
8. The Company's accumulated losses as on 31st March 2026 stands at Rs.12,435.07 lakhs. However, these financial results have been prepared on the going concern basis as the management is confident on the Company’s ability to continue as a going concern for a foreseeable future.
9.On 21 November 2025, the Government of India notified four new Labour Codes, namely the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, consolidating 29 existing labour laws. The Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from these changes.
Based on the assessment carried out by the Company using the information presently available and guidance issued by the Institute of Chartered Accountants of India, the impact of the aforesaid changes is not material to the standalone financial results for the quarter and year ended 31 March 2026. The Company continues to monitor the Central and State Rules and any further clarifications issued by the Government in relation to the Labour Codes and will consider the appropriate accounting treatment, if required, upon such notification or clarification.
10.Previous year figures have been regrouped and rearranged wherever necessary to make them comparable with those of current year.