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	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	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

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	4186600000	16586700000
	Other income	56800000	155000000
	Total income	4243400000	16741700000
2	Expenses
(a)	Cost of materials consumed	2506800000	9555600000
(b)	Purchases of stock-in-trade	7400000	16100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-146100000	-15900000
(d)	Employee benefit expense	385800000	1528600000
(e)	Finance costs	54000000	169700000
(f)	Depreciation, depletion and amortisation expense	89800000	359600000
(f)	Other Expenses
1	OTHER EXPENSES	994400000	3710200000
	Total other expenses	994400000	3710200000
	Total expenses	3892100000	15323900000
3	Total profit before exceptional items and tax	351300000	1417800000
4	Exceptional items	0	0
5	Total profit before tax	351300000	1417800000
6	Tax expense
7	Current tax	69000000	476500000
8	Deferred tax	-3600000	4800000
9	Total tax expenses	65400000	481300000
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	285900000	936500000
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	71200000	872600000
16	Total profit (loss) for period	357100000	1809100000
17	Other comprehensive income net of taxes	-470300000	-72200000
18	Total Comprehensive Income for the period	-113200000	1736900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-113200000	1736900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		42240100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.12	20.89
	Diluted earnings (loss) per share from continuing operations	4.12	20.89
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	4.12	20.89
	Diluted earnings (loss) per share from continuing and discontinued operations	4.12	20.89
24	Debt equity ratio	0.0005	0.0005
25	Debt service coverage ratio	0.0611	0.0585
26	Interest service coverage ratio	0.0917	0.1147
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5566500000
	Capital work-in-progress	46700000
	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	32621800000
	Non-current financial assets
	Non-current investments	779900000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	99100000
	Total non-current financial assets	879000000
	Deferred tax assets (net)	0
	Other non-current assets	23100000
	Total non-current assets	39157700000
2	Current assets
	Inventories	6064400000
	Current financial asset
	Current investments	0
	Trade receivables, current	999400000
	Cash and cash equivalents	519500000
	Bank balance other than cash and cash equivalents	494600000
	Loans, current	0
	Other current financial assets	18900000
	Total current financial assets	2032400000
	Current tax assets (net)	0
	Other current assets	572200000
	Total current assets	8669000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	47826700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	86800000
	Other equity	42240100000
	Total equity attributable to owners of parent	42326900000
	Non controlling interest	0
	Total equity	42326900000
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)	585400000
	Deferred government grants, Non-current	7900000
	Other non-current liabilities	0
	Total non-current liabilities	1368400000
	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	402900000
	Total Trade payable	439900000
	Other current financial liabilities	1052600000
	Total current financial liabilities	3295600000
	Other current liabilities	371900000
	Provisions, current	157200000
	Current tax liabilities (Net)	305700000
	Deferred government grants, Current	1000000
	Total current liabilities	4131400000
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	5499800000
	Total equity and liabilites	47826700000
	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	BUILDING PRODUCTS	3575500000	14019900000
2	TEXTILES	608200000	2549700000
3	WINDMILLS	27600000	168200000
4	UNALLOCATED	85200000	303000000
	Total Segment Revenue	4296500000	17040800000
	Less: Inter segment revenue	109900000	109900000
	Revenue from operations	4186600000	16586700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	BUILDING PRODUCTS	330400000	1261400000
2	TEXTILES	-10900000	33800000
3	WINDMILLS	11400000	94100000
4	UNALLOCATED	0	0
	Total Profit before tax	330900000	1389300000
	i. Finance cost	54000000	54000000
	ii. Other Unallocable Expenditure net off Unallocable income	-74400000	-74400000
	Profit before tax	351300000	1417800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	BUILDING PRODUCTS	11119000000	11119000000
2	TEXTILES	2197300000	2197300000
3	WINDMILLS	92700000	92700000
4	UNALLOCATED	34417700000	34417700000
	Total Segment Asset	47826700000	47826700000
	Un-allocable Assets	0	0
	Net Segment Asset	47826700000	47826700000
4	Segment Liabilities
	Segment Liabilities
1	BUILDING PRODUCTS	1771100000	1771100000
2	TEXTILES	1024400000	1024400000
3	WINDMILLS	22300000	22300000
4	UNALLOCATED	2682000000	2682000000
	Total Segment Liabilities	5499800000	5499800000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	5499800000	5499800000
	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	Actuarial Gain/(loss) on defined benefit obligation	-4200000	-4700000
2	Fair value gain/(loss) on Equity instruments through OCI	-462000000	-33000000
3	Share of OCI (net of tax) of Associates	-61500000	-28400000
	Total Amount of items that will not be reclassified to profit and loss	-527700000	-66100000
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	-470300000	-72200000

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			1417800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			37800000
	Adjustments for decrease (increase) in trade receivables, current			-304200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-587600000
	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			144200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			260400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			359600000
	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			39700000
	Adjustments for dividend income			500000
	Adjustments for interest income			77600000
	Adjustments for share-based payments			6400000
	Adjustments for fair value losses (gains)			-4600000
	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)			-124900000
	Net cash flows from (used in) operations			1292900000
	Dividends received			0
	Interest paid			-169600000
	Interest received			0
	Income taxes paid (refund)			140100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1322400000
	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			287900000
	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			-6200000
	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			134200000
	Interest received			77600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1071600000
	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			181900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-106800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			144000000
	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			144000000
	Cash and cash equivalents cash flow statement at beginning of period			870100000
	Cash and cash equivalents cash flow statement at end of period			1014100000