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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 24-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 24-07-2026   12:00:00
End date and time of board meeting 24-07-2026   13:10:00
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
There were no defaults on loans and debt securities during the quarter and hence the disclosure for the default on Loans and Debt Securities is not applicable to the Company.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 22,479.59 22,479.59
Other income 75.25 75.25
Total income 22,554.84 22,554.84
2 Expenses
(a) Cost of materials consumed 17,135.55 17,135.55
(b) Purchases of stock-in-trade 8.34 8.34
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,538.47) (2,538.47)
(d) Employee benefit expense 948.21 948.21
(e) Finance costs 405.23 405.23
(f) Depreciation, depletion and amortisation expense 178.82 178.82
(f) Other Expenses
1 Other Expenses 4,135.93 4,135.93
Total other expenses 4,135.93 4,135.93
Total expenses 20,273.61 20,273.61
3 Total profit before exceptional items and tax 2,281.23 2,281.23
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,281.23 2,281.23
6 Tax expense
7 Current tax 573.65 573.65
8 Deferred tax 1.14 1.14
9 Total tax expenses 574.79 574.79
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 1,706.44 1,706.44
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 1,706.44 1,706.44
17 Other comprehensive income net of taxes (5.13) (5.13)
18 Total Comprehensive Income for the period 1,701.31 1,701.31
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 1,767.43 1,767.43
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 4.82 4.82
Diluted earnings (loss) per share from continuing operations 4.82 4.82
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 4.82 4.82
Diluted earnings (loss) per share from continuing and discontinued operations 4.82 4.82
24 Debt equity ratio 0.3700 0.3700
25 Debt service coverage ratio 4.2900 4.2900
26 Interest service coverage ratio 6.6300 6.6300
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 24th July, 2026. The Statutory Auditor has carried out a Limited Review of the Unaudited Financial Result for the quarter ended 30th June, 2026. 2. 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 & amendments issued thereafter and other accounting principles generally accepted in India. 3. The Company does not have any Subsidiary company or Associate company or Joint Venture company, as on 30th June, 2026 and consequently the Company is not required to prepare consolidated financial results as per applicable laws and regulations. 4. A) The Company is focused on two business segments: Fertilizers, Micro Nutrients & Chemicals and Soya/Agri. Based on the management approach as defined in Ind AS 108 - 'Operating Segments', the Chief Operating Decision Maker evaluates the Company's 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. B) Segment results represents the profit/(loss) before interest and Tax charged by each segment without allocation of central administrative costs, finance cost and other income. 5. 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. 6. The Company has received Environmental Clearance (EC) from the Ministry of Environment, Forest and Climate Change (MoEFCC) for its new Greenfield project at Dhule for the manufacturing of 216,000 MTPA Single Super Phosphate (SSP) Fertilizer and 90,000 MTPA Sulphuric Acid, and also received consent to establish various Micro Nutrients, PDM / PROM / Bio Fertiliser. Accordingly, the Company is executing Phase-I on Plot -2 of the project for the manufacturing of SSP Fertilizer, which is currently at the final stage of completion. Trial production is expected to commence by the end of the current Quarter (September 2026). Simultaneously, the Company has also commenced the setup of the MgSO4, PDM (Potash Derived from Molasses) / PROM (Phosphate Rich Organic Manure) manufacturing plant on Plot-1. 7. The Company is undertaking expansion of the SSP plant by 65,000 MTPA at the Udaipur Unit, which will enhance the Unit’s SSP production capacity to 3,15,000 MTPA and increase the Company’s overall SSP capacity to 9,79,000 MTPA. Further, the Company is also setting up new Greenfield Granulation, Potassium Derived from Molasses (PDM), and Phosphate Rich Organic Manure (PROM) plants with an aggregate production capacity of 49,000 MTPA at the Udaipur Unit. 8. 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). 9. The Company has a long-term credit rating of A- by ICRA. 10. Figures of the previous quarter/period have been regrouped/rearranged, wherever necessary to make them comparable.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
1 Fertilizers, Micro Nutrients & Chemicals 22,122.71 22,122.71
2 Soya/Agri 0.0035688 0.0035688
Total Segment Revenue 22,479.59 22,479.59
Less: Inter segment revenue 0.00 0.00
Revenue from operations 22,479.59 22,479.59
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fertilizers, Micro Nutrients & Chemicals 2,867.46 2,867.46
2 Soya/Agri (28.18) (28.18)
Total Profit before tax 2,839.28 2,839.28
i. Finance cost 405.23 405.23
ii. Other Unallocable Expenditure net off Unallocable income 152.82 152.82
Profit before tax 2,281.23 2,281.23
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fertilizers, Micro Nutrients & Chemicals 72,746.19 72,746.19
2 Soya/Agri 2,740.58 2,740.58
Total Segment Asset 75,486.77 75,486.77
Un-allocable Assets 1,883.15 1,883.15
Net Segment Asset 77,369.92 77,369.92
4 Segment Liabilities
Segment Liabilities
1 Fertilizers, Micro Nutrients & Chemicals 29,287.79 29,287.79
2 Soya/Agri 496.07 496.07
Total Segment Liabilities 29,783.86 29,783.86
Un-allocable Liabilities 3,638.03 3,638.03
Net Segment Liabilities 33,421.89 33,421.89
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
1 Remeasurement gain/(loss) on defined benefit plan (9.28) (9.28)
2 Gain / (Loss) on Fair Value of Investments 2.12 2.12
Total Amount of items that will not be reclassified to profit and loss (7.16)
2 Income tax relating to items that will not be reclassified to profit or loss (2.03) (2.03)
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 (5.13) (5.13)