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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 29-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 29-10-2026   14:30:00
End date and time of board meeting 29-10-2026   16:04:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,96,195.19 3,81,523.29
Other income 749.43 983.55
Total income 1,96,944.62 3,82,506.84
2 Expenses
(a) Cost of materials consumed 1,87,354.55 3,55,952.66
(b) Purchases of stock-in-trade 2,915.67 2,915.67
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (10,596.63) (10,343.74)
(d) Employee benefit expense 2,974.53 5,651.60
(e) Finance costs 2,986.79 6,151.60
(f) Depreciation, depletion and amortisation expense 1,345.57 2,622.09
(f) Other Expenses
1 Other expenses 4,595.01 9,436.82
Total other expenses 4,595.01 9,436.82
Total expenses 1,91,575.49 3,72,386.70
3 Total profit before exceptional items and tax 5,369.13 10,120.14
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,369.13 10,120.14
6 Tax expense
7 Current tax 1,168.97 2,189.89
8 Deferred tax 414.45 486.66
9 Total tax expenses 1,583.42 2,676.55
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 3,785.71 7,443.59
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 (215.25) (356.78)
16 Total profit (loss) for period 3,570.46 7,086.81
17 Other comprehensive income net of taxes 85.19 64.87
18 Total Comprehensive Income for the period 3,655.65 7,151.68
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,503.72 7,025.03
Total profit or loss, attributable to non-controlling interests 66.74 61.78
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,588.40 7,089.16
Total comprehensive income for the period attributable to owners of parent non-controlling interests 67.25 62.52
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 3.75 7.53
Diluted earnings (loss) per share from continuing operations 3.75 7.51
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 3.75 7.53
Diluted earnings (loss) per share from continuing and discontinued operations 3.75 7.51
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 Ram Ratna Wires Limited ( 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 Consolidated financial results for the quarter and six months ended 30th September, 2026 have been reviewed by the Audit Committee and on its recommendation approved by the Board of Directors at their respective meetings held on 29th October, 2026. The statutory auditors of the Company have expressed an unmodified opinion based on their limited review of Unaudited Consolidated Financial Results for the quarter and six months ended 30th September, 2026. iii) The consolidated financial results include the financial results of the following: - Joint Venture : RR-Imperial Electricals Limited Epavo Electricals Private Limited. (EEPL) - Subsidiary : Tefabo Product Private Limited. (TPPL). iv) On consolidated basis the Company has identified three reportable segments, namely, a) Winding wires and strips; b) Copper tubes and pipes and c) Others in accordance with Ind AS 108- Operating Segments. v) Pursuant to approval of the Members of the Parent, the Parent had 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 in accordance with Ind AS 33 - Earning Per Share. vi) The Ministry of Environment, Forest and Climate Change has notified the Hazardous and Other Wastes (Management and Transboundary Movement) Amendment Rules, 2025 (the Rules), thereby Extended Producer Responsibility (EPR) for Scrap of Non- Ferrous Metals has been imposed on producers of non-ferrous metal products as provided therein w.e.f. 1st April, 2026, which also includes Wires and Strips (other than automobile grade) being manufactured by the Company. In terms of said Rules, EPR obligation is to be met by procuring EPR certificates from registered recyclers through a centralised Online Portal to be operated by the Central Pollution Control Board (CPCB). As on the date of these financial results, the said online registration portal has not yet been made operational by the CPCB, and the operational guidelines and detailed mechanism governing generation, transfer, and pricing of EPR certificates under this framework are yet to be prescribed by the authorities. In the absence of this operational and pricing framework, the Group is not in a position to reasonably determine the financial impact, if any, arising from this obligation. The Company will continue to monitor developments in this regard and evaluate the impact as and when the relevant operational details are notified by the regulatory authorities. vii) Previous periods / year's figures have been regrouped / reclassified, wherever necessary, to make them comparable with the figures of the current period. viii) The above consolidated financial results of the Company will be available on the website of the Company (www.rrshramik.com) and the website of Stock Exchanges i.e. BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com).



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 58,361.62
Capital work-in-progress 4,701.59
Investment property 0.00
Goodwill 2,484.83
Other intangible assets 31.91
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1,248.41
Trade receivables, non-current 0.00
Loans, non-current 2,235.67
Other non-current financial assets
1 Other non-current financial assets 566.52
Total of other non-current financial assets 566.52
Total non-current financial assets 4,050.60
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 9,395.49
Total of other non-current assets 9,395.49
Total non-current assets 79,026.04
2 Current assets
Inventories 64,372.58
Current financial asset
Current investments 55.16
Trade receivables, current 76,905.94
Cash and cash equivalents 3,448.79
Bank balance other than cash and cash equivalents 637.73
Loans, current 172.98
Other current financial assets
Total of other current financial assets 390.44
Total current financial assets 81,611.04
Current tax assets (net) 0.00
Other current assets
1 Other current assets 11,631.84
Total of other current assets 11,631.84
Total current assets 1,57,615.46
3 Non-current assets classified as held for sale 22.24
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,36,663.74
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,667.45
Other equity 58,074.84
Total equity attributable to owners of parent 62,742.29
Non controlling interest 606.13
Total equity 63,348.42
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 22,886.91
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 2,095.02
Total of other non-current financial liabilities 2,095.02
Total non-current financial liabilities 24,981.93
Provisions, non-current 473.37
Deferred tax liabilities (net) 2,261.03
Deferred government grants, Non-current 1,285.15
Other non-current liabilities
1 Other non-current liabilities 0.00
Total of other non-current liabilities 0.00
Total non-current liabilities 29,001.48
Current liabilities
Current financial liabilities
Borrowings, current 52,353.81
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,778.84
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 84,221.10
Total Trade payable 85,999.94
Other current financial liabilities
1 Other current financial liabilities 3,642.83
Total of other current financial liabilities 3,642.83
Total current financial liabilities 1,41,996.58
Other current liabilities 2,026.77
1 Other current liabilities 2,026.77
Total of other current liabilities 2,026.77
Provisions, current 143.85
Current tax liabilities (Net) 146.64
Deferred government grants, Current 0.00
Total current liabilities 1,44,313.84
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 1,73,315.32
Total equity and liabilites 2,36,663.74
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 Enamelled wires and strips 1,46,145.73 2,81,835.40
2 Copper tubes and pipes 47,300.82 96,298.57
3 Others 2,748.64 4,877.65
Total Segment Revenue 1,96,195.19 3,83,011.62
Less: Inter segment revenue 0.00 1,488.33
Revenue from operations 1,96,195.19 3,81,523.29
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Enamelled wires and strips 6,924.75 12,767.39
2 Copper tubes and pipes 1,326.26 3,625.68
3 Others 402.26 523.69
Total Profit before tax 8,653.27 16,916.76
i. Finance cost 2,986.79 6,151.60
ii. Other Unallocable Expenditure net off Unallocable income 512.60 1,001.80
Profit before tax 5,153.88 9,763.36
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Enamelled wires and strips 1,17,788.59 1,17,788.59
2 Copper tubes and pipes 84,497.43 84,497.43
3 Others 11,938.08 11,938.08
Total Segment Asset 2,14,224.10 2,14,224.10
Un-allocable Assets 22,439.64 22,439.64
Net Segment Asset 2,36,663.74 2,36,663.74
4 Segment Liabilities
Segment Liabilities
1 Enamelled wires and strips 1,03,260.59 1,03,260.59
2 Copper tubes and pipes 41,348.79 41,348.79
3 Others 7,544.55 7,544.55
Total Segment Liabilities 1,52,153.93 1,52,153.93
Un-allocable Liabilities 21,161.39 21,161.39
Net Segment Liabilities 1,73,315.32 1,73,315.32
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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
1 Item that will not be reclassifiled to profit or Loss 82.00 53.80
Total Amount of items that will not be reclassified to profit and loss 82.00 53.80
2 Income tax relating to items that will not be reclassified to profit or loss 20.28 13.02
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference arising on translation of foreign operations 23.47 24.09
Total Amount of items that will be reclassified to profit and loss 23.47 24.09
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 85.19 64.87



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 10,120.14
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6,151.60
Adjustments for decrease (increase) in inventories (15,763.52)
Adjustments for decrease (increase) in trade receivables, current (13,115.59)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,117.35)
Adjustments for decrease (increase) in other non-current assets 0.05
Adjustments for other financial assets, non-current (347.76)
Adjustments for other financial assets, current 218.98
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 21,913.90
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 621.25
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,622.09
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 26.07
Adjustments for provisions, non-current 25.98
Adjustments for other financial liabilities, current 222.77
Adjustments for other financial liabilities, non-current (2.17)
Adjustments for unrealised foreign exchange losses gains 194.73
Adjustments for dividend income 0.00
Adjustments for interest income 126.29
Adjustments for share-based payments 38.40
Adjustments for fair value losses (gains) (0.13)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (9.01)
Other adjustments for non-cash items (135.09)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,418.91
Net cash flows from (used in) operations 11,539.05
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,449.91
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 8,089.14
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 80.08
Purchase of property, plant and equipment 6,463.85
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 5.64
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 22.86
Net cash flows from (used in) investing activities (6,355.27)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 13,471.41
Repayments of borrowings 3,644.72
Payments of lease liabilities 283.05
Dividends paid 2,333.73
Interest paid 5,995.14
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (253.00)
Net cash flows from (used in) financing activities 961.77
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2,695.64
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 2,695.64
Cash and cash equivalents cash flow statement at beginning of period 808.18
Cash and cash equivalents cash flow statement at end of period 3,503.82