Integrated Filing — IndAS

General information about company
Scrip Code	532370
NSE Symbol	RAMCOSYS
MSEI Symbol	NOTLISTED
ISIN	INE246B01019
Name of company	RAMCO SYSTEMS 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	21-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	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	Single segment
Description of single segment	Software Solutions and Services
Start date and time of board meeting	21-May-2025   18:00:00
End date and time of board meeting	21-May-2025   18:45:00
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	1552550000	5913420000
	Other income	23770000	55250000
	Total income	1576320000	5968670000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	40000	2840000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	729690000	2999650000
(e)	Finance costs	10700000	49250000
(f)	Depreciation, depletion and amortisation expense	354830000	1027770000
(f)	Other Expenses
1	Other expenses	407620000	2154580000
	Total other expenses	407620000	2154580000
	Total expenses	1502880000	6234090000
3	Total profit before exceptional items and tax	73440000	-265420000
4	Exceptional items	0	0
5	Total profit before tax	73440000	-265420000
6	Tax expense
7	Current tax	-11320000	43800000
8	Deferred tax	34710000	33670000
9	Total tax expenses	23390000	77470000
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	50050000	-342890000
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	790000	790000
16	Total profit (loss) for period	50840000	-342100000
17	Other comprehensive income net of taxes	-23140000	-32280000
18	Total Comprehensive Income for the period	27700000	-374380000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	53090000	-342480000
	Total profit or loss, attributable to non-controlling interests	-2250000	-2250000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	29950000	-374760000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-2250000	380000
21	Details of equity share capital
	Paid-up equity share capital	373180000	373180000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2784610000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.45	-9.35
	Diluted earnings (loss) per share from continuing operations	1.45	-9.35
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	1.45	-9.35
	Diluted earnings (loss) per share from continuing and discontinued operations	1.45	-9.35
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		tttttt nNotes to the Consolidated Financial Results refer the attached pdf 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	619460000
	Capital work-in-progress	3000000
	Investment property	0
	Goodwill	0
	Other intangible assets	3513020000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	17920000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	2450000
	Other non-current financial assets	45130000
	Total non-current financial assets	47580000
	Deferred tax assets (net)	244710000
	Other non-current assets	54690000
	Total non-current assets	4500380000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	268660000
	Trade receivables, current	923040000
	Cash and cash equivalents	442000000
	Bank balance other than cash and cash equivalents	15730000
	Loans, current	2180000
	Other current financial assets	39510000
	Total current financial assets	1691120000
	Current tax assets (net)	198950000
	Other current assets	297390000
	Total current assets	2187460000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6687840000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	373180000
	Other equity	2784610000
	Total equity attributable to owners of parent	3157790000
	Non controlling interest	37050000
	Total equity	3194840000
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	401530000
	Total non-current financial liabilities	401530000
	Provisions, non-current	414010000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	14210000
	Total non-current liabilities	829750000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	7690000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	563960000
	Total Trade payable	571650000
	Other current financial liabilities	169540000
	Total current financial liabilities	741190000
	Other current liabilities	1561790000
	Provisions, current	313770000
	Current tax liabilities (Net)	46500000
	Deferred government grants, Current	0
	Total current liabilities	2663250000
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	3493000000
	Total equity and liabilites	6687840000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of defined benefit obligations(net)	-1350000	-1350000
	Total Amount of items that will not be reclassified to profit and loss	-1350000	-1350000
2	Income tax relating to items that will not be reclassified to profit or loss	-390000	-390000
3	Amount of items that will be reclassified to profit and loss
1	Effect of changein functional currency of foreign Operations	-22180000	-31320000
	Total Amount of items that will be reclassified to profit and loss	-22180000	-31320000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-23140000	-32280000

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			-265420000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1170000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			295210000
	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			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-157950000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			47080000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1074830000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-44260000
	Adjustments for provisions, current			146620000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			24370000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			91290000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-12110000
	Other adjustments to reconcile profit (loss)			-31600000
	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)			1434650000
	Net cash flows from (used in) operations			1169230000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			35760000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1133470000
	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			6650000
	Purchase of property, plant and equipment			3000000
	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			804830000
	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			6170000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-268660000
	Net cash flows from (used in) investing activities	-1063670000
	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			27580000
	Proceeds from issuing other equity instruments			300000000
	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			110000000
	Repayments of borrowings			110000000
	Payments of lease liabilities			198220000
	Dividends paid			0
	Interest paid			1170000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			90000
	Net cash flows from (used in) financing activities			128280000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			198080000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-24370000
	Net increase (decrease) in cash and cash equivalents			173710000
	Cash and cash equivalents cash flow statement at beginning of period			284020000
	Cash and cash equivalents cash flow statement at end of period			457730000