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	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	Cement and Cementitious 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

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	23972700000	85184000000
	Other income	124500000	411700000
	Total income	24097200000	85595700000
2	Expenses
(a)	Cost of materials consumed	5091400000	17687600000
(b)	Purchases of stock-in-trade	11400000	28400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	400000000	-470400000
(d)	Employee benefit expense	1265300000	5500400000
(e)	Finance costs	1133300000	4587600000
(f)	Depreciation, depletion and amortisation expense	1830300000	6950500000
(f)	Other Expenses
1	Transportation and Handling	5650300000	19519000000
2	Power and Fuel	5435600000	20697400000
3	Other Expenditure	2926400000	9896200000
	Total other expenses	14012300000	50112600000
	Total expenses	23744000000	84396700000
3	Total profit before exceptional items and tax	353200000	1199000000
4	Exceptional items	108300000	1994100000
5	Total profit before tax	461500000	3193100000
6	Tax expense
7	Current tax	-600000	2900000
8	Deferred tax	213900000	508800000
9	Total tax expenses	213300000	511700000
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	248200000	2681400000
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	8300000	14300000
16	Total profit (loss) for period	256500000	2695700000
17	Other comprehensive income net of taxes	-244600000	-97900000
18	Total Comprehensive Income for the period	11900000	2597800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	274100000	2726500000
	Total profit or loss, attributable to non-controlling interests	-17600000	-17600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	30500000	2628800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-18600000	-31000000
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		74180200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.16	11.53
	Diluted earnings (loss) per share from continuing operations	1.16	11.53
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	1.16	11.53
	Diluted earnings (loss) per share from continuing and discontinued operations	1.16	11.53
24	Debt equity ratio	0.0063	0.0063
25	Debt service coverage ratio	0.0095	0.0118
26	Interest service coverage ratio	0.026	0.0277
27	Disclosure of notes on financial results		Notestttttt n1 The 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 Listing Obligations and Disclosure Requirements Regulations, 2015. The said financial results were reviewed by the Audit Committee and approved by the Board of Directors at their Meetings held on 22 May 2025ttttttt n2 Due to character limitation the remaining notes to financial results could not be updated. Kindly refer full results for the same.t

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	117537200000
	Capital work-in-progress	13527200000
	Investment property	2037500000
	Goodwill	0
	Other intangible assets	3864300000
	Intangible assets under development	337700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	554400000
	Non-current financial assets
	Non-current investments	346200000
	Trade receivables, non-current	0
	Loans, non-current	157000000
	Other non-current financial assets	662900000
	Total non-current financial assets	1166100000
	Deferred tax assets (net)	4000000
	Other non-current assets	1885100000
	Total non-current assets	140913500000
2	Current assets
	Inventories	10161800000
	Current financial asset
	Current investments	0
	Trade receivables, current	7295900000
	Cash and cash equivalents	1725700000
	Bank balance other than cash and cash equivalents	365800000
	Loans, current	127600000
	Other current financial assets	1090100000
	Total current financial assets	10605100000
	Current tax assets (net)	206100000
	Other current assets	1408500000
	Total current assets	22381500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	163295000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	236300000
	Other equity	74180200000
	Total equity attributable to owners of parent	74416500000
	Non controlling interest	4900000
	Total equity	74421400000
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)	10754900000
	Deferred government grants, Non-current	113500000
	Other non-current liabilities	0
	Total non-current liabilities	45742000000
	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	9348000000
	Total Trade payable	9394300000
	Other current financial liabilities	18332300000
	Total current financial liabilities	40457100000
	Other current liabilities	2132500000
	Provisions, current	517700000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	24300000
	Total current liabilities	43131600000
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	88873600000
	Total equity and liabilites	163295000000
	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 losses on defined benefit obligations net of tax	-67500000	-67500000
2	Gain or Loss on equity investments through OCI net of tax	-172500000	-21400000
3	Share of OCI of Associates net of tax	-4600000	-9000000
	Total Amount of items that will not be reclassified to profit and loss	-244600000	-97900000
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	-244600000	-97900000

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			3193100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4587600000
	Adjustments for decrease (increase) in inventories			-327000000
	Adjustments for decrease (increase) in trade receivables, current			1495600000
	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			455800000
	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			6950500000
	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			0
	Adjustments for interest income			181300000
	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			-2096300000
	Other adjustments to reconcile profit (loss)			-113900000
	Other adjustments for non-cash items			229900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			11000900000
	Net cash flows from (used in) operations			14194000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			206200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			13987800000
	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			10240200000
	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			10700000
	Interest received			131500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			96200000
	Net cash flows from (used in) investing activities	-5416300000
	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			752500000
	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			752500000
	Cash and cash equivalents cash flow statement at beginning of period			968900000
	Cash and cash equivalents cash flow statement at end of period			1721400000