💰 Financial Performance

Revenue Growth by Segment

Not disclosed in available documents. Total revenue from operations for H1 FY26 was INR 7,384.07 lakhs.

Profitability Margins

Net Profit Margin for H1 FY26 was 3.98% (INR 294.02 lakhs profit on INR 7,384.07 lakhs revenue), a significant improvement from the H1 FY25 margin of 0.36% (INR 26.86 lakhs profit).

EBITDA Margin

EBITDA Margin for H1 FY26 was 5.7% (EBITDA of INR 420.68 lakhs calculated as PBT of INR 287.14 lakhs + Depreciation of INR 88.80 lakhs + Finance Costs of INR 44.74 lakhs).

Capital Expenditure

Purchase of fixed assets/WIP for H1 FY26 was INR 34.23 lakhs.

Credit Rating & Borrowing

Not disclosed. Finance costs for H1 FY26 were INR 44.74 lakhs, down 13% YoY from INR 51.41 lakhs.

⚙️ Operational Drivers

Raw Materials

Edible oil seeds and crude edible oils (implied by company name and sector).

Raw Material Costs

Cost of materials consumed for H1 FY26 was INR 6,295.48 lakhs, representing 85.2% of total revenue.

Logistics & Distribution

Other expenses (including distribution) were INR 318.86 lakhs for H1 FY26, or 4.3% of revenue.

📈 Strategic Growth

Expected Growth Rate

Not disclosed

Growth Strategy

ROML is focusing on human capital development through structured training and fostering a culture of innovation to drive operational excellence. The company is also implementing efficiency-driven projects to support expanding operations and long-term success.

Products & Services

Edible oils (e.g., mustard oil, coconut oil, and other cooking oils).

🌍 External Factors

Industry Trends

The edible oil industry is evolving with a focus on technical expertise and leadership capabilities to manage cyclical demand and regulatory shifts.

Competitive Moat

Moat includes a strong promoter holding of 75%, providing stability and alignment, and an established presence in the edible oil sector.

Macro Economic Sensitivity

High sensitivity to economic developments within India, forex markets, and global commodity price cycles.

Consumer Behavior

Demand is characterized as cyclical, requiring agile inventory and supply chain management.

Geopolitical Risks

Risks include trade barriers and economic developments in countries with which the company conducts business.

⚖️ Regulatory & Governance

Industry Regulations

Operations are subject to changes in governmental regulations, tax regimes, and pollution/manufacturing standards.

Taxation Policy Impact

The company reported a deferred tax credit of INR 6.88 lakhs for H1 FY26. Changes in governmental tax regimes are cited as a risk factor.

⚠️ Risk Analysis

Key Uncertainties

Raw material pricing and availability (high impact), cyclical demand, and changes in government regulations.

Technology Obsolescence Risk

The company is mitigating technology risks through continuous technical training and innovation-driven projects.

Credit & Counterparty Risk

Trade receivables stood at INR 696.88 lakhs as of September 30, 2025, with a provision for doubtful debts of INR 4.67 lakhs made during the half-year.