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	Consolidated
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	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

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	Consolidated	Consolidated
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	17151455000	51864739000
	Other income	91131000	596200000
	Total income	17242586000	52460939000
2	Expenses
(a)	Cost of materials consumed	9264923000	32689392000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1936505000	1031050000
(d)	Employee benefit expense	875316000	3133001000
(e)	Finance costs	66693000	374286000
(f)	Depreciation, depletion and amortisation expense	286354000	1077178000
(f)	Other Expenses
1	Other Expenses	2053421000	6776141000
	Total other expenses	2053421000	6776141000
	Total expenses	14483212000	45081048000
3	Total profit before exceptional items and tax	2759374000	7379891000
4	Exceptional items	0	0
5	Total profit before tax	2759374000	7379891000
6	Tax expense
7	Current tax	736317000	1926852000
8	Deferred tax	-8540000	37335000
9	Total tax expenses	727777000	1964187000
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	2031597000	5415704000
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	2031597000	5415704000
17	Other comprehensive income net of taxes	-58509000	-61077000
18	Total Comprehensive Income for the period	1973088000	5354627000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2071350000	5439775000
	Total profit or loss, attributable to non-controlling interests	-39753000	-39753000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2027419000	5393456000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-54331000	-38829000
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		36230209000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	28.99	77.27
	Diluted earnings (loss) per share from continuing operations	28.98	77.25
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	28.99	77.27
	Diluted earnings (loss) per share from continuing and discontinued operations	28.98	77.25
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		AS PER THE ATTACHMENT

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	13233181000
	Capital work-in-progress	1898797000
	Investment property	0
	Goodwill	225168000
	Other intangible assets	26092000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	1623000
	Other non-current financial assets	120579000
	Total non-current financial assets	122202000
	Deferred tax assets (net)	30266000
	Other non-current assets	494310000
	Total non-current assets	16030016000
2	Current assets
	Inventories	15059966000
	Current financial asset
	Current investments	1794999000
	Trade receivables, current	12650979000
	Cash and cash equivalents	2252172000
	Bank balance other than cash and cash equivalents	26000
	Loans, current	4130000
	Other current financial assets	290404000
	Total current financial assets	16992710000
	Current tax assets (net)	1656000
	Other current assets	975311000
	Total current assets	33029643000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	49059659000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	140184000
	Other equity	36230209000
	Total equity attributable to owners of parent	36370393000
	Non controlling interest	275858000
	Total equity	36646251000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	648804000
	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	522169000
	Total non-current financial liabilities	1170973000
	Provisions, non-current	19746000
	Deferred tax liabilities (net)	808285000
	Deferred government grants, Non-current	0
	Other non-current liabilities	442605000
	Total non-current liabilities	2441609000
	Current liabilities
	Current financial liabilities
	Borrowings, current	756888000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	178587000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4402601000
	Total Trade payable	4581188000
	Other current financial liabilities	340113000
	Total current financial liabilities	5678189000
	Other current liabilities	4014111000
	Provisions, current	103946000
	Current tax liabilities (Net)	175553000
	Deferred government grants, Current	0
	Total current liabilities	9971799000
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	12413408000
	Total equity and liabilites	49059659000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Steel Tubes and Pipes	15875084000	48467729000
2	Bearing Rings	821905000	2840876000
3	Pipe Spools and Auxiliary Support Systems	454466000	556134000
	Total Segment Revenue	17151455000	51864739000
	Less: Inter segment revenue	0	0
	Revenue from operations	17151455000	51864739000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Steel Tubes and Pipes	2775324000	7341232000
2	Bearing Rings	87537000	209991000
3	Pipe Spools and Auxiliary Support Systems	-92900000	-80352000
	Total Profit before tax	2769961000	7470871000
	i. Finance cost	66693000	66693000
	ii. Other Unallocable Expenditure net off Unallocable income	-56106000	-56106000
	Profit before tax	2759374000	7379891000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Steel Tubes and Pipes	42882780000	42882780000
2	Bearing Rings	3595992000	3595992000
3	Pipe Spools and Auxiliary Support Systems	2580887000	2580887000
	Total Segment Asset	49059659000	49059659000
	Un-allocable Assets	0	0
	Net Segment Asset	49059659000	49059659000
4	Segment Liabilities
	Segment Liabilities
1	Steel Tubes and Pipes	9406770000	9406770000
2	Bearing Rings	1887762000	1887762000
3	Pipe Spools and Auxiliary Support Systems	1118876000	1118876000
	Total Segment Liabilities	12413408000	12413408000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	12413408000	12413408000
	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	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	22388000	25712000
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	36121000	35365000
5	Total Other comprehensive income	-58509000	-61077000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			7379891000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-691366000
	Adjustments for decrease (increase) in trade receivables, current			-2958168000
	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			-607884000
	Adjustments for other financial assets, current			-17209000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-136883000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			3054671000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1077178000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-31149000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			114338000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-99049000
	Adjustments for dividend income			0
	Adjustments for interest income			282924000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			44163000
	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			335841000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-198441000
	Net cash flows from (used in) operations			7181450000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1819232000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5362218000
	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			233028000
	Purchase of property, plant and equipment			3290839000
	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			327145000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1240545000
	Net cash flows from (used in) investing activities	-3971211000
	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			282668000
	Repayments of borrowings			339129000
	Payments of lease liabilities			30721000
	Dividends paid			0
	Interest paid			981288000
	Income taxes paid (refund)			260121000
	Other inflows (outflows) of cash			26827000
	Net cash flows from (used in) financing activities			-1301764000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			89243000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-46960000
	Net increase (decrease) in cash and cash equivalents			42283000
	Cash and cash equivalents cash flow statement at beginning of period			2209889000
	Cash and cash equivalents cash flow statement at end of period			2252172000