Integrated Filing — IndAS

General information about company
Scrip Code	500260
NSE Symbol	RAMCOCEM
MSEI Symbol	NOTLISTED
ISIN	INE331A01037
Name of company	THE RAMCO CEMENTS 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	Cement and Cementious Materials
Start date and time of board meeting	22-May-2025   17:49:00
End date and time of board meeting	22-May-2025   18:35:00
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)?	Yes
(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?	Yes
(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	2025-02-06
Indicate Company website link for updated RPT policy of the Company	https://ramcocements.in/investors/codes-and-policies
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
THE COMPANY HAS NOT DEFAULTED ON LOANS AND DEBT SECURITIES

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	23919500000	84951000000
	Other income	129500000	440000000
	Total income	24049000000	85391000000
2	Expenses
(a)	Cost of materials consumed	5091400000	17687600000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	400000000	-470400000
(d)	Employee benefit expense	1235400000	5278000000
(e)	Finance costs	1133300000	4587600000
(f)	Depreciation, depletion and amortisation expense	1820900000	6911800000
(f)	Other Expenses
1	Transportation and Handling	5650500000	19520200000
2	Power and Fuel	5447500000	20777200000
3	Other Expenditure	2885700000	9839900000
	Total other expenses	13983700000	50137300000
	Total expenses	23664700000	84131900000
3	Total profit before exceptional items and tax	384300000	1259100000
4	Exceptional items	108300000	3398300000
5	Total profit before tax	492600000	4657400000
6	Tax expense
7	Current tax	100000	2800000
8	Deferred tax	182600000	480700000
9	Total tax expenses	182700000	483500000
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	309900000	4173900000
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	309900000	4173900000
17	Other comprehensive income net of taxes	-223700000	-86200000
18	Total Comprehensive Income for the period	86200000	4087700000
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	236300000	236300000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		74701300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.31	17.65
	Diluted earnings (loss) per share from continuing operations	1.31	17.65
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	1.31	17.65
	Diluted earnings (loss) per share from continuing and discontinued operations	1.31	17.65
24	Debt equity ratio	0.0062	0.0062
25	Debt service coverage ratio	0.0096	0.0129
26	Interest service coverage ratio	0.0262	0.0304
27	Disclosure of notes on financial results		tttttt nNotestttttt n1tThe above audited financial results have been prepared in accordance with Indian Accounting Standards prescribed under Section 133 of the Companies Act 2013 read with relevant rules thereunder and in terms of regulation 33 of the SEBI Regulations 2015 as amended. The said financial results were reviewed by the Audit Committee and approved by the Board of Directors at their Meetings held on 22 May 2025.ttttt n2 The company's business operation comprises of single operating segment viz cement & cement related productsttttt n3 Due to character limitation the remaining notes to financial results could not be updated. Kindly refer full results for the same.tttttt ntt

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	116592700000
	Capital work-in-progress	13527200000
	Investment property	2920400000
	Goodwill	0
	Other intangible assets	3865300000
	Intangible assets under development	337700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1351500000
	Trade receivables, non-current	0
	Loans, non-current	290500000
	Other non-current financial assets	662900000
	Total non-current financial assets	2304900000
	Deferred tax assets (net)	0
	Other non-current assets	1884700000
	Total non-current assets	141432900000
2	Current assets
	Inventories	10150400000
	Current financial asset
	Current investments	0
	Trade receivables, current	7219100000
	Cash and cash equivalents	1708000000
	Bank balance other than cash and cash equivalents	365800000
	Loans, current	195000000
	Other current financial assets	1063900000
	Total current financial assets	10551800000
	Current tax assets (net)	201600000
	Other current assets	1404300000
	Total current assets	22308100000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	163741000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	236300000
	Other equity	74701300000
	Total equity attributable to owners of parent	74937600000
	Non controlling interest
	Total equity	74937600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	33790500000
	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	220700000
	Total non-current financial liabilities	34011200000
	Provisions, non-current	862400000
	Deferred tax liabilities (net)	10759200000
	Deferred government grants, Non-current	113500000
	Other non-current liabilities	0
	Total non-current liabilities	45746300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	12730500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	46300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	9302600000
	Total Trade payable	9348900000
	Other current financial liabilities	18331600000
	Total current financial liabilities	40411000000
	Other current liabilities	2119300000
	Provisions, current	502500000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	24300000
	Total current liabilities	43057100000
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	88803400000
	Total equity and liabilites	163741000000
	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
1	Remeasurement losses on defined benefit obligations net of tax	-66200000	-66200000
2	Gain or Loss on equity investments through OCI net of tax	-157500000	-20000000
	Total Amount of items that will not be reclassified to profit and loss	-223700000	-86200000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	-223700000	-86200000

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			4657400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4587600000
	Adjustments for decrease (increase) in inventories			-327400000
	Adjustments for decrease (increase) in trade receivables, current			1530200000
	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			459300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			6911800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			0
	Adjustments for dividend income			10600000
	Adjustments for interest income			197700000
	Adjustments for share-based payments			0
	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			-3501600000
	Other adjustments to reconcile profit (loss)			-112200000
	Other adjustments for non-cash items			227000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			9566400000
	Net cash flows from (used in) operations			14223800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			201600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			14022200000
	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			3757500000
	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			828000000
	Purchase of property, plant and equipment			10240100000
	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			53200000
	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			10600000
	Interest received			148000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			97300000
	Net cash flows from (used in) investing activities	-5451900000
	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			5145600000
	Repayments of borrowings			7853600000
	Payments of lease liabilities			2800000
	Dividends paid			591300000
	Interest paid			4516900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7819000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			751300000
	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			751300000
	Cash and cash equivalents cash flow statement at beginning of period			952400000
	Cash and cash equivalents cash flow statement at end of period			1703700000