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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   14:15:00
End date and time of board meeting	14-May-2025   18:10:00
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	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-05-14
Indicate Company website link for updated RPT policy of the Company	www.ramaphosphates.com
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?	Yes

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	2009215000	7436908000
	Other income	21192000	35413000
	Total income	2030407000	7472321000
2	Expenses
(a)	Cost of materials consumed	1362447000	4854501000
(b)	Purchases of stock-in-trade	64085000	118575000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-154818000	233016000
(d)	Employee benefit expense	100900000	350098000
(e)	Finance costs	39261000	132058000
(f)	Depreciation, depletion and amortisation expense	20494000	82023000
(f)	Other Expenses
1	Other Expenses	462974000	1446470000
	Total other expenses	462974000	1446470000
	Total expenses	1895343000	7216741000
3	Total profit before exceptional items and tax	135064000	255580000
4	Exceptional items	0	0
5	Total profit before tax	135064000	255580000
6	Tax expense
7	Current tax	50186000	54189000
8	Deferred tax	32385000	64661000
9	Total tax expenses	82571000	118850000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	52493000	136730000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	52493000	136730000
17	Other comprehensive income net of taxes	-4455000	47224000
18	Total Comprehensive Income for the period	48038000	183954000
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	176743000	176743000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		2717475000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.48	3.86
	Diluted earnings (loss) per share from continuing operations	1.48	3.86
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	1.48	3.86
	Diluted earnings (loss) per share from continuing and discontinued operations	1.48	3.86
24	Debt equity ratio	0.0033	0.0033
25	Debt service coverage ratio	0.0204	0.0204
26	Interest service coverage ratio	0.0356	0.0356
27	Disclosure of notes on financial results		1. The above audited results for the quarter ended 31 March 2025 and the audited results for the year ended March 31 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 14 May 2025. The Statutory Auditors have audited these financial results for the quarter and year ended March 31 2025 and have issued an unmodified report on these results n n2. 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 and amendments issued thereafter and other accounting principles generally accepted in India n n3. Figures for the quarter ended 31st March 2025 and 31st March 2024 are the balancing figures between audited figures in respect of the full financial year ended on those dates and the published reviewed yeartodate figures up to the third quarter of the respective financial year n n4. A. The Company is focused on two business segments: Fertilizers, Micro Nutrients & Chemicals and SoyaAgri. Based on the management approach as defined in Ind AS 108 Operating Segments the Cheif Operating Decision Maker evaluates the Companys 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 segment n nB. Segment results represents the profit or loss before interest and Tax charged by each segment without allocation of central administrative costs, finance cost and other income n n5. The Board of Directors at its meeting held on 13 November 2024 approved sub-division split of the existing 1 One Equity Share of the Company having face value of Rs. 10/- Rupees Ten Only each, into 2 Two Equity Share having face value of Rs. 5/- Rupees Five Only each and the same was approved by the Shareholders through Postal Ballot on 1 January 2025. On and from the Record date 7 February 2025 the sub-division split became effective on both the stock exchanges BSE and NSE. Hence as prescribed under IND AS the Company has presented basic and diluted earnings per share basis the new number of share for the current as well as previous periods n n6. The Company has received Environmental Clearance EC from Ministry of Environment, Forest and Climate Change MOEF for its new Greenfield project at Dhule to manufacture of 216000 MT PA SSP Fertilizer and 90000 MT PA Sulphuric Acid. Accordingly Company is executing its schedule Phase -1 project to manufacture SSP Fertilizer and trial production is expected to commence by 4th quarter of FY 2026 n n7.The Company does not have any subsidiary company or associate company or Joint Venture company, as on 31st March 2025 and consequently the Company is not required to prepare consolidated financial results as per applicable laws and regulations. n n8.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 n n9. The Board of Directors haverecommended dividend of Rs. 0.25 per Equity share 5 percent on face value of Rs. 5/- each. n n10. During the financial year, the Company has opted for settlement of long-pending income tax disputes pertaining to the Assessment Years 2010-11 and 2011–12 under the Government of Indias Vivad se Vishwas Scheme. In accordance with the terms of the scheme, the Company has paid a total amount of Rs. 494.12 Lacs towards full and final settlement of the said disputes. The payment has been duly accounted for under earlier tax expenses in the Statement of Profit and Loss for the year. As a result, the related contingent liabilities disclosed in earlier periods, to the extent of the settled amount, stand extinguished. n n11. The Company has long term credit rating ICRA A- by ICRA. n n12. Figures of the previous quarter period Year have been regrouped rearranged, where ever necessary to make them comparable. n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1642274000
	Capital work-in-progress	254900000
	Investment property	0
	Goodwill	0
	Other intangible assets	1046000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	3224000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	77997000
	Total non-current financial assets	81221000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	1979441000
2	Current assets
	Inventories	2089769000
	Current financial asset
	Current investments	0
	Trade receivables, current	602707000
	Cash and cash equivalents	1693000
	Bank balance other than cash and cash equivalents	113615000
	Loans, current	2526000
	Other current financial assets	1552232000
	Total current financial assets	2272773000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	4362542000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6341983000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	176743000
	Other equity	3535416000
	Total equity attributable to owners of parent	3712159000
	Non controlling interest
	Total equity	3712159000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	17340000
	Total non-current financial liabilities	17340000
	Provisions, non-current	12793000
	Deferred tax liabilities (net)	117919000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	148052000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1223995000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	38361000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	979948000
	Total Trade payable	1018309000
	Other current financial liabilities	130085000
	Total current financial liabilities	2372389000
	Other current liabilities	88510000
	Provisions, current	20873000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2481772000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2629824000
	Total equity and liabilites	6341983000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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 & Chimicals	1750153000	6624005000
2	Soya/Agri	259062000	812903000
	Total Segment Revenue	2009215000	7436908000
	Less: Inter segment revenue
	Revenue from operations	2009215000	7436908000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Fertilizers, Micro Nutrients & Chimicals	205933000	490143000
2	Soya/Agri	-4995000	-13653000
	Total Profit before tax	200938000	476490000
	i. Finance cost	39261000	39261000
	ii. Other Unallocable Expenditure net off Unallocable income	26618000	26618000
	Profit before tax	135059000	255575000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Fertilizers, Micro Nutrients & Chimicals	5879611000	5879611000
2	Soya/Agri	327961000	327961000
	Total Segment Asset	6207572000	6207572000
	Un-allocable Assets	134411000	134411000
	Net Segment Asset	6341983000	6341983000
4	Segment Liabilities
	Segment Liabilities
1	Fertilizers, Micro Nutrients & Chimicals	2208424000	2208424000
2	Soya/Agri	267348000	267348000
	Total Segment Liabilities	2475772000	2475772000
	Un-allocable Liabilities	154052000	154052000
	Net Segment Liabilities	2629824000	2629824000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	-6159000	-6970000
2	Gain / (Loss) on Fair Value of Investments	145000	1625000
	Total Amount of items that will not be reclassified to profit and loss	-6014000	-5345000
2	Income tax relating to items that will not be reclassified to profit or loss	-1559000	-52569000
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	0
5	Total Other comprehensive income	-4455000	47224000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			255580000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			132058000
	Adjustments for decrease (increase) in inventories			62680000
	Adjustments for decrease (increase) in trade receivables, current			148588000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			33988000
	Adjustments for decrease (increase) in other non-current assets			372000
	Adjustments for other financial assets, non-current			763000
	Adjustments for other financial assets, current			-357549000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			75256000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			32405000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			82023000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1247000
	Adjustments for provisions, non-current			8482000
	Adjustments for other financial liabilities, current			8028000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-11997000
	Adjustments for dividend income			0
	Adjustments for interest income			9560000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-6970000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-382000
	Other adjustments to reconcile profit (loss)			-4269000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			195163000
	Net cash flows from (used in) operations			450743000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			51698000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			399045000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			8000
	Purchase of property, plant and equipment			74606000
	Proceeds from sales of investment property			695000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			34936000
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			9560000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-11923000
	Net cash flows from (used in) investing activities	-41330000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			210203000
	Payments of lease liabilities			20592000
	Dividends paid			0
	Interest paid			128062000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-358857000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1142000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-1142000
	Cash and cash equivalents cash flow statement at beginning of period			2835000
	Cash and cash equivalents cash flow statement at end of period			1693000