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RattanIndia Enterprises Limited · RTNINDIA

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RattanIndia Enterprises Limited has submitted its un-audited financial results for the quarter and half year ended September 30, 2026, showing a loss of Rs. 92.94 crore.

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RattanIndia Enterprises Limited has submitted to the Exchange, the financial results for the period ended September 30, 2026.

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RTNINDIA_03112026145359_RELResultsQ2.pdf

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November 03, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra Kurla Complex Dalal Street, Bandra (East), Mumbai – 400 001 Mumbai-400 051 Scrip Code- 534597 RTNINDIA Sub: Submission of Un-audited (Standalone and Consolidated) Financial Results of RattanIndia Enterprises Limited for the quarter and half year ended September 30, 2026 and the Limited Review Report of the Statutory Auditor, thereon. Dear Sir/Madam, Pursuant to Regulation 33 read with Schedule III to the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose hereto, for your information and records: (i) the Un-audited (Standalone and Consolidated) Financial Results of RattanIndia Enterprises Limited (“the Company”) for the quarter and half year ended September 30, 2026, duly approved by the Board of Directors of the Company at its meeting held today, i.e. on November 03, 2026, which commenced at 01:30 P.M. (IST) and concluded at 02:30 P.M. (IST). (ii) Limited Review Report dated November 03, 2026, issued by the Statutory Auditors of the Company, M/s Walker Chandiok & Co. LLP, on the aforesaid Un-audited (Standalone and Consolidated) Financial Results of the Company. Thanking you, Yours faithfully, For RattanIndia Enterprises Limited Rahul Mutreja Company Secretary Encl : as above RattanIndia Enterprises Limited CIN: L74110DL2010PLC210263 Registered Office: H. No. 51, Village Hauz Khas, Delhi – 110016 Website: www.rattanindia.com, E-mail: rel@rattanindia.com Rattanlndia RattanIndia Enterprises Limited Statement of Consolidated Unaudited Financial Results for the Quarter and Half Year Ended September 30, 2026 (Rs. Million) Quarter ended Half Year ended Year ended Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Revenue from operations (a) Interest income 18.12 16.75 19.60 34.87 39.28 78.56 (b) Rental income - - - - (c) Fees and commission income 11.01 16.78 9.23 27.79 17.12 39.05 (d) Net gain on fair value changes (refer note 6) 6.30 6.35 1.02 12.65 1,527.41 16.12 (e) Sale of products/ services 20,581.22 18,664.88 21,209.33 39,246.10 38,212.09 75,171.41 Total revenue from operations 20,616.65 18,704.76 21,239.18 39,321.41 39,795.90 75,305.14 2 Other income 24.79 8.11 35.74 32.90 71.25 64.72 Total income 20,641.44 18,712.87 21,274.92 39,354.31 39,867.15 75,369.86 3 Expenses (a) Finance costs 207.38 187.72 193.27 395.10 364.21 740.99 (b) Fees and commission expense* 3,612.43 3,310.11 3,560.46 6,922.54 6,817.96 13,093.48 (c) Net loss on fair value changes (refer note 6) - 4,575.03 1,723.62 (d) Impairment of financial instruments - 0.49 - 0.49 2.04 1.22 (e) Cost of raw materials consumed 541.92 230.95 438.07 772.87 687.76 1,186.00 (f) Purchase of stock-in-trade 18,097.98 16,485.34 18,189.37 34,583.32 33,127.42 58,944.96 (g) Changes in inventories (2,310.49) (2,453.93) (1,869.42) (4,764.42) (3,907.74) (1,764.01) (h) Employee benefits expense 402.39 401.70 390.35 804.09 772.24 1,542.14 (i) Depreciation and amortisation expense 32.18 31.75 36.31 63.93 69.94 138.69 (j) Other expenses 357.89 329.46 318.49 687.35 571.14 1,404.54 Total expenses 20,941.68 18,523.59 25,831.93 39,465.27 38,504.97 77,011.63 4 (Loss)/ profit before share of profit in associate (1+2-3) (300.24) 189.28 (4,557.01) (110.96) 1,362.18 (1,641.77) 5 Share of profit in associate (refer note 6) 76.78 91.71 - 168.49 - 15.46 6 (Loss)/ profit before tax (4+5) (223.46) 280.99 (4,557.01) 57.53 1,362.18 (1,626.31) 7 Tax expenses (a) Current tax 5.73 136.82 64.60 142.55 89.90 352.48 (b) Adjustment related to earlier years - - - 10.54 (c) Deferred tax (refer note 6) 11.10 (3.18) (656.04) 7.92 214.65 (325.86) Total tax expenses 16.83 133.64 (591.44) 150.47 304.55 37.16 8 (Loss)/ profit for the period (6-7) (240.29) 147.35 (3,965.57) (92.94) 1,057.63 (1,663.47) 9 Other comprehensive income (a) Items that will not be reclassified to profit or loss Re-measurement of defined benefit liability/ (asset) (2.58) 3.17 2.27 0.59 4.22 13.67 Share of other comprehensive income of associate accounted for (0.39) - (0.39) - - using the equity method Income tax relating to items that will not be reclassified to profit or loss Re-measurement of defined benefit liability/ (asset) 0.74 (0.39) (0.32) 0.35 (0.60) (1.60) Share of other comprehensive income of associate accounted for 0.06 0.06 - using the equity method (b) Items that will be reclassified to profit or loss 2.71 (0.07) 0.22 2.64 0.38 15.86 Income tax relating to items that will be reclassified to profit or loss - - - - Other comprehensive income (net of tax) 0.54 2.71 2.17 3.25 4.00 27.93 10 Total comprehensive (loss)/ income for the period (8+9) (239.75) 150.06 (3,963.40) (89.69) 1,061.63 (1,635.54) 11 (Loss)/ profit for the period attributable to: Equity holders of the Company (243.63) 151.01 (3,965.48) (92.62) 1,061.75 (1,654.19) Non-controlling interest 3.34 (3.66) (0.09) (0.32) (4.12) (9.28) (240.29) 147.35 (3,965.57) (92.94) 1,057.63 (1,663.47) Other comprehensive income attributable to Equity holders of the Company 0.55 2.71 2.22 3.26 4.05 27.92 Non-controlling interest (0.01) (0.05) (0.01) (0.05) 0.01 0.54 2.71 2.17 3.25 4.00 27.93 Total comprehensive (loss)/ income for the period attributable to: Equity holders of the Company (243.08) 153.72 (3,963.26) (89.36) 1,065.80 (1,626.27) Non-controlling interest 3.33 (3.66) (0.14) (0.33) (4.17) (9.27) (239.75) 150.06 (3,963.40) (89.69) 1,061.63 (1,635.54) 12 Paid-up equity share capital (face value of Rs.2 per equity share) 2,764.54 2,764.54 2,764.54 2,764.54 2,764.54 2,764.54 13 Other equity 4,920.16 14 Earnings per share (EPS) (face value of Rs. 2 per equity share) *EPS for the quarter and half year ended are not annualised -Basic (Rs.) (0.18)* 0.11* (2.87)* (0.07)* 0.77* (1.20) -Diluted (Rs.) (0.18)* 0.11* (2.87)* (0.07)* 0.77* (1.20) (See accompanying notes to the consolidated financial results) y - Includes platform selling fee NAND/0 '9'SDAcco\ Notes to the Consolidated Financial Results : 1 Consolidated Statement of Assets & Liabilities (Rs. Million) As at As at Particulars 30.09.2026 31.03.2026 (Unaudited) (Audited) A ASSETS 1 Financial assets (a) Cash and cash equivalents 271.25 726.46 (b) Bank balances other than cash and cash equivalents 988.63 934.14 (c) Receivables Trade receivables 629.53 664.20 (d) Loans 5.33 5.33 (e) Investments 9,003.04 8,934.30 (f) Other financial assets 201.44 107.96 Sub-total - Financial 11,099.22 11,372.39 2 Non-financial assets (a) Inventories 14,980.48 10,028.63 (b) Tax assets (net) 141.23 39.44 (c) Deferred tax assets (net) 152.62 136.10 (d) Property, plant and equipment 91.05 94.81 (e) Right-of-use 295.97 330.94 (f) Goodwill 1,456.13 1,456.13 (g) Other intangible assets 682.31 673.71 (h) Intangible assets under development 85.24 62.24 (i) Other non-financial assets 4,147.27 3,514.49 Sub-total - Non-financial 22,032.30 16,336.49 TOTAL - ASSETS 33,131.52 27,708.88 B LIABILITIES AND EQUITY 1 Financial liabilities (a) Trade payables Total outstanding dues of micro enterprises and small enterprises 4,236.74 2,388.31 Total outstanding dues of creditors other than micro enterprises and small enterprises 7,365.05 5,324.03 (b) Borrowings (Other than debt securities) 12,096.27 10,634.36 (c) Lease liabilities 347.03 374.24 (d) Other financial liabilities 528.05 532.33 Sub-total - Financial 24,573.14 19,253.27 2 Non-financial liabilities (a) Provisions 213.42 192.83 (b) Deferred tax liabilities (net) 304.48 280.44 (c) Other non-financial liabilities 408.05 285.81 Sub-total - Non-financial 925.95 759.08 3 Equity (a) Equity share capital 2,764.54 2,764.54 (b) Other equity* 4,861.53 4,920.16 Sub-total - Equity 7,626.07 7,684.70 Non- controlling interests 6.36 11.83 TOTAL - LIABILITIES AND EQUITY 33,131.52 27,708.88 * Net off of treasury shares held by Rattanlndia Enterprises Limited Employees Welfare Trust. , ate rp r/6• , cit\p,NDI [Showing first 8,000 characters — download PDF for full document]