Integrated Filing — IndAS



General information about company
Scrip Code 524037
NSE Symbol RAMAPHO
MSEI Symbol NOTLISTED
ISIN INE809A01032
Name of company RAMA PHOSPHATES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 23-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 23-Jul-2025   15:00:00
End date and time of board meeting 23-Jul-2025   16:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1903135000
Other income 6339000
Total income 1909474000
2 Expenses
(a) Cost of materials consumed 1293562000
(b) Purchases of stock-in-trade 23530000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -76161000
(d) Employee benefit expense 88709000
(e) Finance costs 35179000
(f) Depreciation, depletion and amortisation expense 19504000
(f) Other Expenses
1 Other Expenses 310519000 310519000
Total other expenses 310519000
Total expenses 1694842000
3 Total profit before exceptional items and tax 214632000
4 Exceptional items 0
5 Total profit before tax 214632000
6 Tax expense
7 Current tax 17122000
8 Deferred tax 37178000
9 Total tax expenses 54300000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 160332000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 160332000
17 Other comprehensive income net of taxes -975000
18 Total Comprehensive Income for the period 159357000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 176743000
Face value of equity share capital 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.53
Diluted earnings (loss) per share from continuing operations 4.53
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.53
Diluted earnings (loss) per share from continuing and discontinued operations 4.53
24 Debt equity ratio 0.0033
25 Debt service coverage ratio 0.0598
26 Interest service coverage ratio 0.071
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above results have been reviewed by the Audit Committee and were taken on the record by the Board at their Board meeting held on 23rd July 2025. The Statutory Auditor has carried out a Limited Review of the Unaudited Financial Result for the quarter ended 30th June 2025. n n2. The above results are prepared in compliance with Indian Accounting Standard Ind AS as prescribed under Section 133 of the Companies Act, 2013 and notified by the Ministry of Corporate Affairs under the Companies Indian Accounting Standards Rules 2015 and amendments issued thereafter and other accounting principles generally accepted in India. n n3. A The Company is focused on two business segments Fertilizers Micro Nutrients and Chemicals and Soya Agri. Based on the management approach as defined in Ind AS 108 Operating Segments the Cheif Operating Decision Maker evaluates the Companys performance and allocates resources based on an analysis of various performance indicators by business segments. Accordingly, information has been presented along these business segments. The accounting principles used in the preparation of the financial results are consistently applied to record revenue and expenditure in individual segments. n nB Segment results represents the profit or loss before interest and Tax charged by each segment without allocation of central administrative costs finance cost and other income. n n4. The Board of Directors at its meeting held on November 13 2024 approved sub-division or split of the existing 1 One Equity Share of the Company having face value of Rs. 10 Rupees Ten Only each into 2 Two Equity Share having face value of Rs. 5 Rupees Five Only each and the same was approved by the Shareholders through Postal Ballot on January 1 2025. On and from the Record date February 7 2025 the sub division split became effective on both the stock exchanges BSE and NSE. Hence as prescribed under Ind AS the Company has presented basic and diluted earnings per share basis the new number of share for the current as well as previous periods. n n5. The Company has received Environmental Clearance EC from Ministry of Environment, Forest and Climate Change MOEF for its new Greenfield project at Dhule to manufacture of 216000 MT PA SSP Fertilizer and 90000 MT PA Sulphuric Acid. Accordingly Company is executing its schedule Phase 1 project to manufacture SSP Fertilizer and trial production is expected to commence by 4th quarter of FY 2026. n n6. The Company does not have any subsidiary company or associate company or Joint Venture company, as on 30th June 2025 and consequently the Company is not required to prepare consolidated financial results as per applicable laws and regulations. n n7. The results of the Company are also available on stock exchange websites www.nseindia.com www.bseindia.com and on the Company website at www.ramaphosphates.com n n8. Tax including Deferred Tax is accounted based on quarterly results and difference if any will be adjusted in the last quarter for annual tax deferred tax. n n9. The Company has long term credit rating ICRA A minus by ICRA. n n10. Figures of the previous quarter period have been regrouped rearranged where ever necessary to make them comparable.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Fertilizers, Micro Nutrients & Chemicals 1764030000 1764030000
2 Soya/Agri 139105000 139105000
Total Segment Revenue 1903135000
Less: Inter segment revenue 0 0
Revenue from operations 1903135000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fertilizers, Micro Nutrients & Chemicals 275367000 275367000
2 Soya/Agri -2785000 -2785000
Total Profit before tax 272582000
i. Finance cost 35179000 35179000
ii. Other Unallocable Expenditure net off Unallocable income 22771000 22771000
Profit before tax 214632000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fertilizers, Micro Nutrients & Chemicals 6082638000 6082638000
2 Soya/Agri 243801000 243801000
Total Segment Asset 6326439000 6326439000
Un-allocable Assets 123809000 123809000
Net Segment Asset 6450248000 6450248000
4 Segment Liabilities
Segment Liabilities
1 Fertilizers, Micro Nutrients & Chemicals 2176694000 2176694000
2 Soya/Agri 187830000 187830000
Total Segment Liabilities 2364524000 2364524000
Un-allocable Liabilities 214208000 214208000
Net Segment Liabilities 2578732000 2578732000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain/(loss) on defined benefit plan -1676000 -1676000
2 Gain / (Loss) on Fair Value of Investments 326000 326000
Total Amount of items that will not be reclassified to profit and loss -1350000
2 Income tax relating to items that will not be reclassified to profit or loss -375000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income -975000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/S. Khandelwal and Mehta LLP Yes 31-May-2027


Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0