Integrated Filing — IndAS



General information about company

Scrip Code 520111
NSE Symbol RATNAMANI
MSEI Symbol NOTLISTED
ISIN INE703B01027
Name of company RATNAMANI METALS & TUBES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Steel Tubes and Pipes
Start date and time of board meeting 06-02-2026   11:30:00
End date and time of board meeting 06-02-2026   15:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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? No
Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 79,433.35 2,79,629.81
Other income 2,859.27 9,741.56
Total income 82,292.62 2,89,371.37
2 Expenses
(a) Cost of materials consumed 56,164.44 1,77,814.37
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (10,266.38) (6,482.92)
(d) Employee benefit expense 7,819.82 22,565.57
(e) Finance costs 105.40 791.08
(f) Depreciation, depletion and amortisation expense 2,797.06 8,190.09
(f) Other Expenses
1 Other Expenses 12,070.11 38,939.19
Total other expenses 12,070.11 38,939.19
Total expenses 68,690.45 2,41,817.38
3 Total profit before exceptional items and tax 13,602.17 47,553.99
4 Exceptional items (1,820.42) (1,820.42)
5 Total profit before tax 11,781.75 45,733.57
6 Tax expense
7 Current tax 3,186.58 11,459.19
8 Deferred tax (195.19) 169.06
9 Total tax expenses 2,991.39 11,628.25
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 8,790.36 34,105.32
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 8,790.36 34,105.32
17 Other comprehensive income net of taxes 620.45 458.33
18 Total Comprehensive Income for the period 9,410.81 34,563.65
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 1,401.84 1,401.84
Face value of equity share capital 2 2
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 12.54 48.66
Diluted earnings (loss) per share from continuing operations 12.52 48.64
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 12.54 48.66
Diluted earnings (loss) per share from continuing and discontinued operations 12.52 48.64
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1) The above financial results of Ratnamani Metals & Tubes Limited (the Company) were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on February 05, 2026 and February 06, 2026, respectively. 2) The Government of India has notified the four Labour Codes with effect from November 21, 2025, which consolidates 29 existing labour laws. The Labour Codes, amongst other things Introduce changes, Including a uniform definition of wages and enhanced benefits relating to leaves and gratuity. Considering information available and based on certain estimates and actuarial valuation, the Company has made an incremental provision of Rs.1,820.42 Lakhs. towards additional Gratuity and Compensated absences attributable to past service cost, primarily due to the revised definition of wages under the Labour Codes and disclosed the same as Statutory Impact of New Labour Codes under Exceptional Items In the Standalone financial results for the Quarter and nine months ended December 31, 2025. The Company continues to monitor the developments relating to the Implementation of the Labour Codes and will review the estimates as further clarification and Rules are notified. 3) The Nomination and Remuneration Committee (Compensation Committee) of the Board of Directors of the Company at its meeting held on November 6, 2025 has approved grant of 5,51,929 stock options to the eligible employee(s) of Ratnamani Metals & Tubes Limited (the Company) and 22,649 stock options to the eligible employee(s) of Ratnamani Finow Spooling Solutions Private Limited, (subsidiary of the Company) under Grant II. This Scheme has been approved by the Board of Directors vide its resolution dated May 16, 2024 and also by the Shareholders on August 27, 2024 in terms of the Companies Act, 2013 and the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021. The eligible employees will be entitled to receive equity shares of the Company at the exercise price of Rs.1,836 per share under Grant II upon exercise of options subject to terms and conditions specified in the scheme. 4) During the quarter ended September 30 2025, the Company has incorporated a subsidiary Ratnamani Middle East Company, LLC at Damman, Kingdom of Saudi Arabia (KSA). As at the quarter-end, the subsidiary has not commenced operations and the Company has not made any investment in the subsidiary. 5) The Company has published the standalone financial results along with the consolidated financial results. In accordance with Ind AS 108, Operating Segments, the Company has disclosed the segment information in the consolidated financial results and therefore, no separate disclosure on segment information is given in the standalone financial results for the quarter and nine months ending December 31, 2025.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (620.45) (458.33)
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 0.00 0.00
5 Total Other comprehensive income 620.45 458.33