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unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">11.72</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">11.7</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above consolidated financial results of Ratnamani Metals &amp; Tubes Limited (the Holding Company) along with its subsidiaries (the Holding Company and its subsidiaries together referred to as the Group) were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on August 06, 2026 and August 07, 2026 respectively. The financial results includes results of the following subsidiaries: &lt;br /&gt; 
 &lt;br /&gt; 
1. Ratnamani INC  &lt;br /&gt; 
2. Ravi Technoforge Private Limited &lt;br /&gt; 
3. Ratnamani Finow Spooling Solutions Private Limited &lt;br /&gt; 
4. Ratnamani Trade EU AG  &lt;br /&gt; 
5. Ratnamani Middle East Pipes Trading LLC OPC  &lt;br /&gt; 
6. Ratnamani Middle East Company LLC &lt;br /&gt; 
 &lt;br /&gt; 
2. The figures for the last quarter ended March, 2026 are the balancing figures between audited figures in respect of the full financial year ending March 31, 2026 and the unaudited published year-to-date figures upto December 31, 2025 respectively, being the date of the end of the third quarter of the respective financial year which was subjected to limited review. &lt;br /&gt; 
 &lt;br /&gt; 
3. During the quarter ended June 30, 2026, the Holding Company acquired 75 (Seventy five) equity shares of Ratnamani Middle East Company LLC, (RMEC) representing 75% of its contribution towards equity share capital, at a price of SAR 20,000 per share, for an aggregate consideration of SAR 1,500,000 (Saudi Riyal One Million Five Hundred Thousand Only). Consequently, with effect from June 23, 2026, RMEC has become a subsidiary of the Holding Company. As on June 30, 2026, the contribution of JV partner towards 25% equity share capital was yet to be received. &lt;br /&gt; 
 &lt;br /&gt; 
4. The Government of India, vide notification dated November 21, 2025, has notified four Labour Codes, thereby consolidating 29 existing labour laws into a unified framework. The Labour Codes, inter alia, introduce changes including a uniform definition of wages and modifications to employee benefits such as leave and gratuity. &lt;br /&gt; 
During the period ended December 31, 2025, the Group had recognised an estimated incremental liability of Rs.1,820.42 Lakhs towards gratuity and compensated absences as an exceptional item based on best estimates and available information relating to changes in the wage definition under the New Labour Codes. Subsequently, based on refinement of assumptions in accordance with the New Labour Codes and applicable rules and actuarial valuation, the liability has been revised to Rs.1,039.57 Lakhs for the year ended March 31, 2026, and the excess provision of Rs.780.85 Lakhs has been reversed in the financial results for the quarter ended March 31, 2026. &lt;br /&gt; 
 &lt;br /&gt; 
5. Key numbers of Standalone Financial Results of the Company for the quarter ended June 30, 2026 are given in the attachment. &lt;br /&gt; 
 &lt;br /&gt; 
The Standalone Financial Results are available at the Company’s website www.ratnamani.com and on the website of the stock exchanges www.bseindia.com and www.nseindia.com. &lt;br /&gt; 
 &lt;br /&gt; 
6. CONSOLIDATED SEGMENT WISE REVENUE, RESULTS, ASSETS &amp; LIABILITIES FOR THE QUARTER ENDED ON JUNE 30, 2026 ARE GIVEN IN THE ATTACHMENT. &lt;br /&gt; 
 &lt;br /&gt; 
7. Previous period figures have been regrouped/rearranged, wherever necessary, to correspond to current period's presentation.</in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses1D">Other Expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses1D" decimals="-3" unitRef="INR">1876888000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable1D">Steel Tubes and Pipes</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable1D" decimals="-3" unitRef="INR">7678129000</in-capmkt:SegmentRevenue><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable2D">Bearing Rings</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable2D" decimals="-3" unitRef="INR">973462000</in-capmkt:SegmentRevenue><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable3D">Pipe Spools and Auxiliary Support Systems</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable3D" decimals="-3" unitRef="INR">1196337000</in-capmkt:SegmentRevenue><in-capmkt:SegmentRevenue contextRef="OneD" decimals="-3" unitRef="INR">9847928000</in-capmkt:SegmentRevenue><in-capmkt:InterSegmentRevenue contextRef="OneD" decimals="-3" unitRef="INR">131603000</in-capmkt:InterSegmentRevenue><in-capmkt:SegmentRevenueFromOperations contextRef="OneD" decimals="-3" unitRef="INR">9716325000</in-capmkt:SegmentRevenueFromOperations><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance1D">Steel Tubes and Pipes</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance1D" decimals="-3" unitRef="INR">585462000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance2D">Bearing Rings</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance2D" decimals="-3" unitRef="INR">82529000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance3D">Pipe Spools and Auxiliary Support Systems</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance3D" decimals="-3" unitRef="INR">609817000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneD" decimals="-3" unitRef="INR">1277808000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentFinanceCosts contextRef="OneD" decimals="-3" unitRef="INR">61715000</in-capmkt:SegmentFinanceCosts><in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="OneD" decimals="-3" unitRef="INR">-157959000</in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome><in-capmkt:SegmentProfitBeforeTax contextRef="OneD" decimals="-3" unitRef="INR">1374052000</in-capmkt:SegmentProfitBeforeTax><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable31D">Steel Tubes and Pipes</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable31I" decimals="-3" unitRef="INR">44875562000</in-capmkt:SegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable32D">Bearing Rings</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable32I" decimals="-4" unitRef="INR">5188550000</in-capmkt:SegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable33D">Pipe Spools and Auxiliary Support Systems</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable33I" decimals="-4" unitRef="INR">4958520000</in-capmkt:SegmentAssets><in-capmkt:SegmentAssets contextRef="OneI" decimals="-3" unitRef="INR">55022632000</in-capmkt:SegmentAssets><in-capmkt:UnAllocableAssets contextRef="OneI" decimals="-5" unitRef="INR">0</in-capmkt:UnAllocableAssets><in-capmkt:NetSegmentAssets contextRef="OneI" decimals="-3" unitRef="INR">55022632000</in-capmkt:NetSegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable41D">Steel Tubes and Pipes</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable41I" decimals="-3" unitRef="INR">6137693000</in-capmkt:SegmentLiabilities><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable42D">Bearing Rings</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable42I" decimals="-3" unitRef="INR">2583317000</in-capmkt:SegmentLiabilities><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable43D">Pipe Spools and Auxiliary Support Systems</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable43I" decimals="-3" unitRef="INR">3064478000</in-capmkt:SegmentLiabilities><in-capmkt:SegmentLiabilities contextRef="OneI" decimals="-3" unitRef="INR">11785488000</in-capmkt:SegmentLiabilities><in-capmkt:UnAllocableLiabilities contextRef="OneI" decimals="-5" unitRef="INR">0</in-capmkt:UnAllocableLiabilities><in-capmkt:NetSegmentLiabilities contextRef="OneI" decimals="-3" unitRef="INR">11785488000</in-capmkt:NetSegmentLiabilities><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-3" unitRef="INR">-374000</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-3" unitRef="INR">2498000</in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss><in-capmkt:OtherComprehensiveIncome contextRef="OneD" decimals="-3" unitRef="INR">-2124000</in-capmkt:OtherComprehensiveIncome></xbrli:xbrl>