Integrated Filing — IndAS

General information about company
Scrip Code	532369
NSE Symbol	RAMCOIND
MSEI Symbol	NOTLISTED
ISIN	INE614A01028
Name of company	RAMCO INDUSTRIES 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Multi segment
Description of single segment
Start date and time of board meeting	23-May-2025   12:00:00
End date and time of board meeting	23-May-2025   14:45:00
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
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	2025-02-10
Indicate Company website link for updated RPT policy of the Company	https://www.ramcoindltd.com/file/Investors/Policies/RELATED%20PARTY%20TRANSACTION%20POLICY_RIL_21012022.pdf
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
There is no default 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	3413200000	13870200000
	Other income	35200000	530700000
	Total income	3448400000	14400900000
2	Expenses
(a)	Cost of materials consumed	2038200000	7946100000
(b)	Purchases of stock-in-trade	3500000	12200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-112600000	57100000
(d)	Employee benefit expense	342800000	1381700000
(e)	Finance costs	53800000	167900000
(f)	Depreciation, depletion and amortisation expense	83300000	332200000
(f)	Other Expenses
1	OTHER EXPENSES	893000000	3349500000
	Total other expenses	893000000	3349500000
	Total expenses	3302000000	13246700000
3	Total profit before exceptional items and tax	146400000	1154200000
4	Exceptional items	0	0
5	Total profit before tax	146400000	1154200000
6	Tax expense
7	Current tax	15800000	265200000
8	Deferred tax	-3600000	5400000
9	Total tax expenses	12200000	270600000
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	134200000	883600000
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	134200000	883600000
17	Other comprehensive income net of taxes	-408800000	-43800000
18	Total Comprehensive Income for the period	-274600000	839800000
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	86800000	86800000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		12457300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.55	10.18
	Diluted earnings (loss) per share from continuing operations	1.55	10.18
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	1.55	10.18
	Diluted earnings (loss) per share from continuing and discontinued operations	1.55	10.18
24	Debt equity ratio	0.002	0.002
25	Debt service coverage ratio	0.0404	0.0562
26	Interest service coverage ratio	0.0527	0.0985
27	Disclosure of notes on financial results

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	5297700000
	Capital work-in-progress	43700000
	Investment property	5400000
	Goodwill	0
	Other intangible assets	15200000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	4595400000
	Non-current financial assets
	Non-current investments	779900000
	Trade receivables, non-current	0
	Loans, non-current	9000000
	Other non-current financial assets	98300000
	Total non-current financial assets	887200000
	Deferred tax assets (net)	0
	Other non-current assets	22200000
	Total non-current assets	10866800000
2	Current assets
	Inventories	5366900000
	Current financial asset
	Current investments	0
	Trade receivables, current	990000000
	Cash and cash equivalents	38700000
	Bank balance other than cash and cash equivalents	6700000
	Loans, current	0
	Other current financial assets	18400000
	Total current financial assets	1053800000
	Current tax assets (net)	0
	Other current assets	312900000
	Total current assets	6733600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	17600400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	86800000
	Other equity	12457300000
	Total equity attributable to owners of parent	12544100000
	Non controlling interest
	Total equity	12544100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	754000000
	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	21100000
	Total non-current financial liabilities	775100000
	Provisions, non-current	0
	Deferred tax liabilities (net)	551700000
	Deferred government grants, Non-current	7900000
	Other non-current liabilities	0
	Total non-current liabilities	1334700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1803100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	37000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	348600000
	Total Trade payable	385600000
	Other current financial liabilities	951100000
	Total current financial liabilities	3139800000
	Other current liabilities	322800000
	Provisions, current	132300000
	Current tax liabilities (Net)	125700000
	Deferred government grants, Current	1000000
	Total current liabilities	3721600000
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	5056300000
	Total equity and liabilites	17600400000
	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)
1	BUILDING PRODUCTS	2716900000	11000400000
2	TEXTILES	608200000	2549700000
3	WINDMILLS	27600000	168200000
4	UNALLOCATED	85200000	303000000
	Total Segment Revenue	3437900000	14021300000
	Less: Inter segment revenue	24700000	24700000
	Revenue from operations	3413200000	13870200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	BUILDING PRODUCTS	125200000	548000000
2	TEXTILES	-10900000	33800000
3	WINDMILLS	11400000	94100000
4	UNALLOCATED	0	0
	Total Profit before tax	125700000	675900000
	i. Finance cost	53800000	53800000
	ii. Other Unallocable Expenditure net off Unallocable income	-74500000	-74500000
	Profit before tax	146400000	1154200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	BUILDING PRODUCTS	8825000000	8825000000
2	TEXTILES	2197300000	2197300000
3	WINDMILLS	92700000	92700000
4	UNALLOCATED	6485400000	6485400000
	Total Segment Asset	17600400000	17600400000
	Un-allocable Assets	0	0
	Net Segment Asset	17600400000	17600400000
4	Segment Liabilities
	Segment Liabilities
1	BUILDING PRODUCTS	1327700000	1327700000
2	TEXTILES	1024400000	1024400000
3	WINDMILLS	22300000	22300000
4	UNALLOCATED	2681900000	2681900000
	Total Segment Liabilities	5056300000	5056300000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	5056300000	5056300000
	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	Actuarial Gain/(loss) on defined benefit obligation	-4200000	-4700000
2	Fair value gain/(loss) on Equity instruments through OCI	-462000000	-33000000
	Total Amount of items that will not be reclassified to profit and loss	-466200000	-37700000
2	Income tax relating to items that will not be reclassified to profit or loss	-57400000	6100000
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	-408800000	-43800000

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			1154200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			69600000
	Adjustments for decrease (increase) in trade receivables, current			-307700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-353600000
	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			114900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			153800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			332200000
	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			447700000
	Adjustments for interest income			15800000
	Adjustments for share-based payments			6400000
	Adjustments for fair value losses (gains)			-4700000
	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			1500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-451100000
	Net cash flows from (used in) operations			703100000
	Dividends received			0
	Interest paid			-167800000
	Interest received			0
	Income taxes paid (refund)			46900000
	Other inflows (outflows) of cash			-303000000
	Net cash flows from (used in) operating activities			521000000
	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			999800000
	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			3900000
	Purchase of property, plant and equipment			268600000
	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			-10400000
	Cash receipts from repayment of advances and loans made to other parties			-5800000
	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			447700000
	Interest received			15800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			303000000
	Net cash flows from (used in) investing activities	-493400000
	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			220800000
	Repayments of borrowings			79400000
	Payments of lease liabilities			1200000
	Dividends paid			65100000
	Interest paid			180100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-105000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-77400000
	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			-77400000
	Cash and cash equivalents cash flow statement at beginning of period			122800000
	Cash and cash equivalents cash flow statement at end of period			45400000