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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-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	Single segment
Description of single segment	Steel Tubes and Pipes
Start date and time of board meeting	16-May-2025   14:15:00
End date and time of board meeting	16-May-2025   18:30:00
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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	WWW.RATNAMANI.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?	No
Not applicable

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	15747728000	48761408000
	Other income	379619000	833106000
	Total income	16127347000	49594514000
2	Expenses
(a)	Cost of materials consumed	8475079000	30442738000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1863952000	1651383000
(d)	Employee benefit expense	738742000	2656925000
(e)	Finance costs	39359000	221933000
(f)	Depreciation, depletion and amortisation expense	242670000	917716000
(f)	Other Expenses
1	Other Expenses	1753204000	5922731000
	Total other expenses	1753204000	5922731000
	Total expenses	13113006000	41813426000
3	Total profit before exceptional items and tax	3014341000	7781088000
4	Exceptional items	0	0
5	Total profit before tax	3014341000	7781088000
6	Tax expense
7	Current tax	725056000	1906464000
8	Deferred tax	41874000	94528000
9	Total tax expenses	766930000	2000992000
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	2247411000	5780096000
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	2247411000	5780096000
17	Other comprehensive income net of taxes	-22058000	-24657000
18	Total Comprehensive Income for the period	2225353000	5755439000
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	140184000	140184000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		36947255000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	32.06	82.46
	Diluted earnings (loss) per share from continuing operations	32.05	82.44
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	32.06	82.46
	Diluted earnings (loss) per share from continuing and discontinued operations	32.05	82.44
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		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 May 16, 2025. n n2. The Board of Directors at its meeting held on May 16, 2025, proposed dividend of Rs.14.00 (700%) per equity share of the face value of Rs. 2 each for the financial year 2024-25, subject to the approval of shareholders in ensuing Annual General Meeting. n n3. The figures for the last quarters are the balancing· figures between audited figures in respect of the full financial year ending March 31, 2025 and March 31, 2024 and the unaudited published year-to-date figures upto December 31, 2024 and December 31, 2023 respectively, being the date of the end of the third quarter of the respective financial years which were subjected to limited review. n n4. 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 year ending March 31, 2025.

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	10944539000
	Capital work-in-progress	1478225000
	Investment property	0
	Goodwill	0
	Other intangible assets	20683000
	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	1487420000
	Trade receivables, non-current	0
	Loans, non-current	461623000
	Other non-current financial assets	32497000
	Total non-current financial assets	1981540000
	Deferred tax assets (net)	0
	Other non-current assets	421628000
	Total non-current assets	14846615000
2	Current assets
	Inventories	12400968000
	Current financial asset
	Current investments	1794999000
	Trade receivables, current	12928095000
	Cash and cash equivalents	2197599000
	Bank balance other than cash and cash equivalents	0
	Loans, current	2067000
	Other current financial assets	290213000
	Total current financial assets	17212973000
	Current tax assets (net)	0
	Other current assets	1608427000
	Total current assets	31222368000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	46068983000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	140184000
	Other equity	36947255000
	Total equity attributable to owners of parent	37087439000
	Non controlling interest
	Total equity	37087439000
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	119031000
	Total non-current financial liabilities	119031000
	Provisions, non-current	0
	Deferred tax liabilities (net)	636104000
	Deferred government grants, Non-current	0
	Other non-current liabilities	403330000
	Total non-current liabilities	1158465000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	127421000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3192320000
	Total Trade payable	3319741000
	Other current financial liabilities	276386000
	Total current financial liabilities	3596127000
	Other current liabilities	3967379000
	Provisions, current	92121000
	Current tax liabilities (Net)	167452000
	Deferred government grants, Current	0
	Total current liabilities	7823079000
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	8981544000
	Total equity and liabilites	46068983000
	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)
	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
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
	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	22058000	24827000
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	-170000
5	Total Other comprehensive income	-22058000	-24657000

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			7781088000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			346162000
	Adjustments for decrease (increase) in trade receivables, current			-3869231000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-1267445000
	Adjustments for other financial assets, current			33980000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			237631000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			3035761000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			917716000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			8666000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			118125000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-110405000
	Adjustments for dividend income			0
	Adjustments for interest income			299205000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-8087000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			88591000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-767741000
	Net cash flows from (used in) operations			7013347000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1803443000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5209904000
	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			374531000
	Purchase of property, plant and equipment			2496646000
	Proceeds from sales of investment property			0
	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			0
	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			343960000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1676403000
	Net cash flows from (used in) investing activities	-3454558000
	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			437398000
	Payments of lease liabilities			16060000
	Dividends paid			981288000
	Interest paid			166182000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1600928000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			154418000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-11438000
	Net increase (decrease) in cash and cash equivalents			142980000
	Cash and cash equivalents cash flow statement at beginning of period			2054619000
	Cash and cash equivalents cash flow statement at end of period			2197599000