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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-07-2026
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 Single segment
Description of single segment Steel Tubes and Pipes
Start date and time of board meeting 07-08-2026   09:30:00
End date and time of board meeting 07-08-2026   11:36:00
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
The same is 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 01-04-2026 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 74,077.83 74,077.83
Other income 2,543.22 2,543.22
Total income 76,621.05 76,621.05
2 Expenses
(a) Cost of materials consumed 67,939.42 67,939.42
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (23,527.34) (23,527.34)
(d) Employee benefit expense 7,232.76 7,232.76
(e) Finance costs 130.94 130.94
(f) Depreciation, depletion and amortisation expense 3,040.79 3,040.79
(f) Other Expenses
1 Other Expenses 14,458.51 14,458.51
Total other expenses 14,458.51 14,458.51
Total expenses 69,275.08 69,275.08
3 Total profit before exceptional items and tax 7,345.97 7,345.97
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,345.97 7,345.97
6 Tax expense
7 Current tax 1,990.47 1,990.47
8 Deferred tax (50.74) (50.74)
9 Total tax expenses 1,939.73 1,939.73
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 5,406.24 5,406.24
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 5,406.24 5,406.24
17 Other comprehensive income net of taxes 3.44 3.44
18 Total Comprehensive Income for the period 5,409.68 5,409.68
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 7.71 7.71
Diluted earnings (loss) per share from continuing operations 7.7 7.7
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 7.71 7.71
Diluted earnings (loss) per share from continuing and discontinued operations 7.7 7.7
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 August 06, 2026 and August 07, 2026, respectively. 2. The figures for the last quarter ended March, 2026 are the balancing figures between audited figures in respect of the full financial year ending March 31, 2026 and the unaudited published year-to-date figures upto December 31, 2025 respectively, being the date of the end of the third quarter of the respective financial year which was subjected to limited review. 3. The Government of India, vide notification dated November 21, 2025, has notified four Labour Codes, thereby consolidating 29 existing labour laws into a unified framework. The Labour Codes, inter alia, introduce changes including a uniform definition of wages and modifications to employee benefits such as leave and gratuity. During the period ended December 31, 2025, the Company had recognised an estimated incremental liability of Rs.1,820.42 Lakhs towards gratuity and compensated absences as an exceptional item based on best estimates and available information relating to changes in the wage definition under the New Labour Codes. Subsequently, based on refinement of assumptions in accordance with the New Labour Codes and applicable rules and actuarial valuation, the liability has been revised to Rs.1,039.57 Lakhs for the year ended March 31, 2026, and the excess provision of Rs.780.85 Lakhs has been reversed in the financial results for the quarter ended March 31, 2026. 4. 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 for the quarter ending June 30, 2026.



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)
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 01-04-2026 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
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 (3.44) (3.44)
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 3.44 3.44