RKB Global Limited Standalone Provisional Profit and Loss and Balance Sheet Summary for the year ended March 31, 2024
**Financial Performance (Profit and Loss):**
* **Total Income:** Increased from ₹3,64,40,72,901.69 to ₹4,61,29,36,548.71, driven primarily by an increase in revenue from operations which rose from ₹3,60,00,09,787.72 to ₹4,57,24,36,320.20. Other income also increased, from ₹4,40,63,113.97 to ₹4,05,00,228.51.
* **Total Expenses:** Increased significantly from ₹3,56,93,88,481.68 to ₹4,50,58,14,091.25. Major expense categories included:
* Cost of Materials Consumed: Rose from ₹64,12,99,724.28 to ₹98,00,96,410.97
* Purchases of Stock in Trade: Rose from ₹2,60,07,79,949.60 to ₹3,50,38,66,897.91
* Changes in Inventories: Changed from an increase of ₹13,17,70,213.46 to a decrease of ₹(30,31,24,202.92)
* Employee benefits expenses: Increased from ₹2,52,88,720.00 to ₹2,62,61,549.85.
* Finance Costs: Nearly doubled, from ₹10,33,44,518.30 to ₹20,89,98,040.07.
* Depreciation and Amortisation Expenses: Increased slightly from ₹2,83,97,936.60 to ₹3,01,39,733.00.
* Other Expenses: Increased from ₹3,85,07,419.44 to ₹5,95,75,662.37.
* **Profit Before Tax:** Increased from ₹7,46,84,420.01 to ₹10,71,22,457.46.
* **Tax Expense:** Increased from ₹(2,01,82,425.82) to ₹(2,67,80,614.37). This includes both current and deferred tax.
* **Profit for the Year:** Increased from ₹5,45,01,994.19 to ₹8,03,41,843.10.
* **Total Comprehensive Income for the Year:** Increased from ₹5,48,90,422.19 to ₹8,03,41,843.10, reflecting the profit for the year and other comprehensive income items.
* **Earnings Per Share (EPS):** Increased from ₹1.89 to ₹2.11 for both basic and diluted EPS.
**Financial Position (Balance Sheet):**
* **Total Assets:** Increased from ₹2,29,94,05,663.96 to ₹2,78,46,49,862.97.
* **Non-Current Assets:** Increased from ₹44,61,88,669.82 to ₹69,42,63,738.02, driven by increases in Property, Plant and Equipment (PP&E), which increased from ₹19,59,21,804.87 to ₹44,06,81,867.22.
* **Current Assets:** Increased from ₹1,50,54,01,610.49 to ₹2,09,03,86,124.95, primarily due to increases in inventories from ₹96,90,54,011.16 to ₹1,27,21,78,214.08 and Trade Receivables which increased from ₹24,50,88,536.60 to ₹41,67,62,613.01.
* **Equity:** Increased from ₹45,72,89,465.49 to ₹1,43,88,39,123.59. This increase is attributable to an increase in Share Capital from ₹28,95,90,590.00 to ₹39,27,23,270.00.
* **Non-Current Liabilities:** Decreased from ₹30,41,42,975.14 to ₹21,14,62,788.42, driven by a decrease in borrowings.
* **Current Liabilities:** Decreased from ₹1,53,79,73,223.33 to ₹1,13,43,47,950.96, driven by a decrease in borrowings from ₹56,07,28,406.35 to ₹16,81,06,899.24 and a decrease in trade payables.
**Key Ratios and Metrics:**
* **Trade Receivables:** Current: ₹41,67,62,613.01 (₹24,50,88,536.60 last year); Non-current: ₹13,25,10,034.38 (₹14,34,47,990.26 last year).
* **Inventories:** Increased from ₹96,90,54,011.16 to ₹1,27,21,78,214.08.
* **Cash and Cash Equivalents:** Decreased from ₹9,37,450.02 to ₹6,84,476.01.
* **Share Capital:** Authorized increased to ₹59,21,11,000.00 (₹32,00,00,000.00 last year); Issued, Subscribed and Paid up increased to ₹39,27,23,270.00 (₹28,95,90,590.00 last year).
* **Borrowings:** Non-current decreased from ₹30,05,72,078.75 to ₹20,28,23,470.03; Current decreased from ₹56,07,28,406.35 to ₹16,81,06,899.24.
* **Trade Payables:** Increased to ₹84,46,73,748.81 (₹87,86,29,505.40 last year).
**Other Key Points:**
* There were no discontinued operations during the reported years.
* A further allotment of Preference Shares via private placement was made by the company during the year.
* The company has equity shares having a face value of ₹10 per share, each holder of equity shares being entitled to a single vote per share.
* Significant accounting policies are described in Notes 1 and 2 to the financial statements.
* Detailed movements in equity and other equity balances are disclosed in the notes to the financial statements.
