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 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
Segment Reporting Multi segment
Description of single segment
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



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 Consolidated Consolidated
1 Income
Revenue from operations 97,163.25 97,163.25
Other income 1,759.14 1,759.14
Total income 98,922.39 98,922.39
2 Expenses
(a) Cost of materials consumed 74,724.98 74,724.98
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (21,544.94) (21,544.94)
(d) Employee benefit expense 8,994.53 8,994.53
(e) Finance costs 617.15 617.15
(f) Depreciation, depletion and amortisation expense 3,621.27 3,621.27
(f) Other Expenses
1 Other Expenses 18,768.88 18,768.88
Total other expenses 18,768.88 18,768.88
Total expenses 85,181.87 85,181.87
3 Total profit before exceptional items and tax 13,740.52 13,740.52
4 Exceptional items 0.00 0.00
5 Total profit before tax 13,740.52 13,740.52
6 Tax expense
7 Current tax 3,088.50 3,088.50
8 Deferred tax (50.50) (50.50)
9 Total tax expenses 3,038.00 3,038.00
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 10,702.52 10,702.52
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 0.00 0.00
16 Total profit (loss) for period 10,702.52 10,702.52
17 Other comprehensive income net of taxes (21.24) (21.24)
18 Total Comprehensive Income for the period 10,681.28 10,681.28
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8,216.41 8,216.41
Total profit or loss, attributable to non-controlling interests 2,486.11 2,486.11
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 8,195.02 8,195.02
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2,486.26 2,486.26
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 11.72 11.72
Diluted earnings (loss) per share from continuing operations 11.7 11.7
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 11.72 11.72
Diluted earnings (loss) per share from continuing and discontinued operations 11.7 11.7
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 consolidated financial results of Ratnamani Metals & Tubes Limited (the Holding Company) along with its subsidiaries (the Holding Company and its subsidiaries together referred to as the Group) 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. The financial results includes results of the following subsidiaries: 1. Ratnamani INC 2. Ravi Technoforge Private Limited 3. Ratnamani Finow Spooling Solutions Private Limited 4. Ratnamani Trade EU AG 5. Ratnamani Middle East Pipes Trading LLC OPC 6. Ratnamani Middle East Company LLC 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. During the quarter ended June 30, 2026, the Holding Company acquired 75 (Seventy five) equity shares of Ratnamani Middle East Company LLC, (RMEC) representing 75% of its contribution towards equity share capital, at a price of SAR 20,000 per share, for an aggregate consideration of SAR 1,500,000 (Saudi Riyal One Million Five Hundred Thousand Only). Consequently, with effect from June 23, 2026, RMEC has become a subsidiary of the Holding Company. As on June 30, 2026, the contribution of JV partner towards 25% equity share capital was yet to be received. 4. 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 Group 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. 5. Key numbers of Standalone Financial Results of the Company for the quarter ended June 30, 2026 are given in the attachment. The Standalone Financial Results are available at the Company’s website www.ratnamani.com and on the website of the stock exchanges www.bseindia.com and www.nseindia.com. 6. CONSOLIDATED SEGMENT WISE REVENUE, RESULTS, ASSETS & LIABILITIES FOR THE QUARTER ENDED ON JUNE 30, 2026 ARE GIVEN IN THE ATTACHMENT. 7. Previous period figures have been regrouped/rearranged, wherever necessary, to correspond to current period's presentation.



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Steel Tubes and Pipes 76,781.29 76,781.29
2 Bearing Rings 9,734.62 9,734.62
3 Pipe Spools and Auxiliary Support Systems 11,963.37 11,963.37
Total Segment Revenue 98,479.28 98,479.28
Less: Inter segment revenue 1,316.03 1,316.03
Revenue from operations 97,163.25 97,163.25
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Steel Tubes and Pipes 5,854.62 5,854.62
2 Bearing Rings 825.29 825.29
3 Pipe Spools and Auxiliary Support Systems 6,098.17 6,098.17
Total Profit before tax 12,778.08 12,778.08
i. Finance cost 617.15 617.15
ii. Other Unallocable Expenditure net off Unallocable income (1,579.59) (1,579.59)
Profit before tax 13,740.52 13,740.52
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Steel Tubes and Pipes 4,48,755.62 4,48,755.62
2 Bearing Rings 51,885.50 51,885.50
3 Pipe Spools and Auxiliary Support Systems 49,585.20 49,585.20
Total Segment Asset 5,50,226.32 5,50,226.32
Un-allocable Assets 0.00 0.00
Net Segment Asset 5,50,226.32 5,50,226.32
4 Segment Liabilities
Segment Liabilities
1 Steel Tubes and Pipes 61,376.93 61,376.93
2 Bearing Rings 25,833.17 25,833.17
3 Pipe Spools and Auxiliary Support Systems 30,644.78 30,644.78
Total Segment Liabilities 1,17,854.88 1,17,854.88
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 1,17,854.88 1,17,854.88
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 01-04-2026 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 Consolidated Consolidated
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 (3.74) (3.74)
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 24.98 24.98
5 Total Other comprehensive income (21.24) (21.24)