Raghunath Tobacco reported a consolidated net profit of ₹176.13 lakh for the financial year ended March 31, 2026, rising from ₹97.21 lakh in the previous year. Revenue from operations for the year stood at ₹232.19 lakh. The company’s board approved the audited standalone and consolidated financial results at a meeting held on May 30, 2026. The results were published in the Financial Express and Jansatta on May 31, 2026, in compliance with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The standalone net profit for the year was ₹167.38 lakh, compared to ₹68.57 lakh in FY25. Total income from operations for the year increased to ₹1,287.10 lakh from ₹25.71 lakh in the prior year. Basic earnings per share for the consolidated results rose to ₹14.68 from ₹0.81 in the previous year.

Financial Performance

The company reported total income from operations of ₹51.70 lakh for the quarter ended March 31, 2026. Total expenses for the year were not explicitly detailed in the extract, though the net profit figures indicate strong operational leverage.

Audit Qualifications

Statutory auditor V V G & Co issued a modified opinion on the financial results. The report noted that the company recognized non-current investments in equity shares at cost amounting to ₹1,201.8 lakh, which constitutes a departure from Ind AS 109. The financial impact of the difference between fair value and cost is not ascertainable.

Additionally, the auditor reported that outstanding debtors of ₹52.66 lakh include ₹38.54 lakh due for more than six months, for which no provision has been made. The report also highlighted a legal dispute with M/s Superior Fabrics Private Limited, where an arbitrator awarded ₹67.81 lakh to the claimant. The company has not accounted for a provision of ₹450.21 lakh related to the disputed project costs and advances.

Capital Structure

As of March 31, 2026, the company’s shareholders' funds stood at ₹4,512.10 lakh on a consolidated basis. Promoters held 55.45% of the total share capital, while public shareholding was 44.55%. The company reported no investor complaints pending at the end of the quarter.

RTCL Limited has disclosed its related party transactions for the half year and financial year ended March 31, 2026, in compliance with Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The filing outlines financial dealings with key management personnel, associates, and entities exercising significant influence over the company. The disclosure highlights outstanding loan balances and interest income from associated enterprises as key material points.

The company identified Mr. Ajay Kumar Jain, Whole-Time Director, as the key management personnel. Associates listed include Raghunath Builders Private Limited and P.J. Software's Private Limited. Individuals and their relatives with significant influence include members of the Agrawal and Dalmia families. Enterprises under significant control include Sir Bio Tech India Private Limited, Lotus Infra Projects Private Limited, Shreesri Buildtech Private Limited, and Raghunath Holdings and Finlease Private Limited.

Financial transactions during the period included salary and perquisites amounting to ₹97,200.00 paid to key management personnel. Interest earned totaled ₹1,16,96,668.00 from enterprises that control or are controlled by the company. The company paid ₹35,400.00 in rent to associates and ₹50,046.00 in interest to the same category. Additionally, ₹66,35,920.00 was received as loan repayment from these enterprises.

As of the half-year end, the company reported a debit balance outstanding for loans amounting to ₹15,39,80,991.00 from enterprises under significant influence. Credit balances included ₹13,670.00 for salary and perquisites payable to key management personnel and ₹53,100.00 in rent payable to associates. Loan payables to associates stood at ₹12,88,482.01.

Related Party Transactions Summary