Integrated Filing — IndAS



General information about company

Scrip Code 522281
NSE Symbol RAMRAT
MSEI Symbol NOTLISTED
ISIN INE207E01023
Name of company RAM RATNA WIRES 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 28-01-2026
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 Consolidated
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 Multi segment
Description of single segment
Start date and time of board meeting 06-02-2026   16:00:00
End date and time of board meeting 06-02-2026   17:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 Consolidated Consolidated
1 Income
Revenue from operations 1,27,793.64 3,42,379.84
Other income 470.45 1,247.39
Total income 1,28,264.09 3,43,627.23
2 Expenses
(a) Cost of materials consumed 1,19,222.02 3,19,001.41
(b) Purchases of stock-in-trade 0.00 3,252.21
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,270.91) (15,259.89)
(d) Employee benefit expense 2,497.29 6,997.82
(e) Finance costs 2,092.69 5,598.66
(f) Depreciation, depletion and amortisation expense 834.49 2,522.73
(f) Other Expenses
1 Other expenses 4,143.42 11,348.80
Total other expenses 4,143.42 11,348.80
Total expenses 1,23,519.00 3,33,461.74
3 Total profit before exceptional items and tax 4,745.09 10,165.49
4 Exceptional items (356.43) (356.43)
5 Total profit before tax 4,388.66 9,809.06
6 Tax expense
7 Current tax 950.81 2,212.75
8 Deferred tax 127.63 408.79
9 Total tax expenses 1,078.44 2,621.54
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 3,310.22 7,187.52
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 (146.82) (250.66)
16 Total profit (loss) for period 3,163.40 6,936.86
17 Other comprehensive income net of taxes 28.53 9.58
18 Total Comprehensive Income for the period 3,191.93 6,946.44
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,128.65 6,803.90
Total profit or loss, attributable to non-controlling interests 34.75 132.96
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,157.50 6,813.12
Total comprehensive income for the period attributable to owners of parent non-controlling interests 34.43 133.32
21 Details of equity share capital
Paid-up equity share capital 4,667.45 4,667.45
Face value of equity share capital 5 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 3.35 7.3
Diluted earnings (loss) per share from continuing operations 3.35 7.29
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 3.35 7.3
Diluted earnings (loss) per share from continuing and discontinued operations 3.35 7.29
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) i) The above consolidated financial results of the Company have been prepared in accordance with Indian Accounting Standards ('Ind AS') as prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and the other accounting principles generally accepted in India and in compliance with Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulation), as amended. ii) The said consolidated financial results have been reviewed by the Audit Committee and on its recommendation approved by the Board of Directors at their respective meetings held on 06th February, 2026. The Statutory Auditors of the Company have expressed an unmodified opinion on the same. iii) The consolidated financial results include the financial results of the following: - Joint Venture : RR-Imperial Electricals Limited - Epavo Electricals Private Limited (ceased as a subsidiary w.e.f. 30th September, 2024). (EEPL) - Subsidiary : Tefabo Product Private Limited (w.e.f. 7th November, 2024) iv) During the quarter ended 31st December, 2025, the Parent has allotted 48,000 equity shares of Rs. 5/- each pursuant to exercise of stock options under the RRWL Employee Stock Option Plan, 2023. v) Pursuant to approval of the Members of the Parent, the Parent has allotted 4,66,74,536 equity shares of Rs 5/- each as fully paid-up bonus equity shares in proportion of 1:1 i.e. one bonus equity share for every one equity share held as on record date i.e. 26th December, 2025, by capitalization of reserves. Accordingly, the earnings per share (basic and diluted) have been re-stated for previous periods / year in accordance with Ind AS 33 - Earning Per Share. vi) On consolidated basis the Company has identified three reportable segments, namely, a) Enamelled Wire and Strips; b) Copper tubes and pipes and c) Others in accordance with Ind AS 108 – “Operating segments”. vii) The above results of the Group have been prepared in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, will be available on the website of the Company (www.rrshramik.com) and the Stock Exchanges i.e. BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com). viii) Previous periods / year's figures have been regrouped / reclassified, wherever necessary, to make them comparable with the figures of the current period and also refer note no. VII of standalone results. ix) The Government of India has notified four new labour codes ( Labour Codes) on 21st November, 2025, thereby rationalising 29 existing labour laws into a comprehensive and unified framework. The Ministry of Labour and Employment has issued draft Central Rules and FAQs to facilitate assessment of the financial impact due to changes in the regulations. Among the other changes, the Labour Code provide a unified definition of wages to be applied across various employee benefit computations. In Accordance with Ind As- 19 - Employee Benefits and Employee Benefits and based on management’s initial assessment, including actuarial valuation, considering the best information available and ICAI guidance, the Group has recognised additional liability of Rs 356.43 Lakhs towards an increase in the gratuity liability. Considering the event as regulatory driven and non-recurring in nature, the impact of the same has been disclosed under exceptional items in the consolidated results for the quarter and nine months ended 31st December, 2025. The Group continues to monitor the finalisation of Central / State rules and related clarifications from the Government on the New Labour Codes and will provide appropriate accounting effect on the basis of such developments, as needed.



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Enamelled wires and strips 90,582.32 2,59,454.80
2 Copper tubes and pipes 36,116.32 79,954.69
3 Others 2,831.88 7,248.86
Total Segment Revenue 1,29,530.52 3,46,658.35
Less: Inter segment revenue 1,736.88 4,278.51
Revenue from operations 1,27,793.64 3,42,379.84
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Enamelled wires and strips 3,738.57 10,848.18
2 Copper tubes and pipes 2,674.13 4,531.59
3 Others 233.13 759.31
Total Profit before tax 6,645.83 16,139.08
i. Finance cost 2,092.69 5,598.66
ii. Other Unallocable Expenditure net off Unallocable income 311.30 982.02
Profit before tax 4,241.84 9,558.40
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Enamelled wires and strips 86,513.60 86,513.60
2 Copper tubes and pipes 52,060.12 52,060.12
3 Others 10,355.70 10,355.70
Total Segment Asset 1,48,929.42 1,48,929.42
Un-allocable Assets 31,445.00 31,445.00
Net Segment Asset 1,80,374.42 1,80,374.42
4 Segment Liabilities
Segment Liabilities
1 Enamelled wires and strips 69,143.34 69,143.34
2 Copper tubes and pipes 22,599.23 22,599.23
3 Others 5,421.47 5,421.47
Total Segment Liabilities 97,164.04 97,164.04
Un-allocable Liabilities 28,736.84 28,736.84
Net Segment Liabilities 1,25,900.88 1,25,900.88
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Profit or Loss 28.80 (17.93)
Total Amount of items that will not be reclassified to profit and loss 28.80 (17.93)
2 Income tax relating to items that will not be reclassified to profit or loss 7.48 1.43
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference arising on translation of foreign operations 7.21 28.94
Total Amount of items that will be reclassified to profit and loss 7.21 28.94
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 28.53 9.58