Ratnamani Metals & Tubes Limited — Quarter and year ended March 31, 2026
RATNAMANI METALS & TUBES LTD. — STATEMENT OF STANDALONE AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED ON MARCH 31, 2026 (₹ in Lakhs except as stated)
| Particulars | Quarter Ended 31.03.2026 (AUDITED) (Refer Note 3) | 31.12.2025 (UNAUDITED) | 31.03.2025 (AUDITED) (Refer Note 3) | Year Ended 31.03.2026 (AUDITED) | 31.03.2025 (AUDITED) |
|---|---|---|---|---|---|
| 1. Revenue from operations | 89,300.21 | 79,433.35 | 1,57,477.28 | 3,68,930.02 | 4,87,614.08 |
| 2. Other income | 2,767.88 | 2,859.27 | 3,796.19 | 12,509.44 | 8,331.06 |
| 3. Total Income | 92,068.09 | 82,292.62 | 1,61,273.47 | 3,81,439.46 | 4,95,945.14 |
| 4. Expenses | |||||
| a) Cost of materials consumed | 46,681.49 | 56,164.44 | 84,750.79 | 2,24,495.86 | 3,04,427.38 |
| b) Changes in inventories of finished goods, work-in-progress | 9,001.83 | (10,266.38) | 18,639.52 | 2,518.91 | 16,513.83 |
| c) Employee benefits expense | 7,503.91 | 7,819.82 | 7,387.42 | 30,069.48 | 26,569.25 |
| d) Finance costs | 230.41 | 105.40 | 393.59 | 1,021.49 | 2,219.33 |
| e) Depreciation and amortisation expense | 2,905.42 | 2,797.06 | 2,426.70 | 11,095.51 | 9,177.16 |
| f) Other expenses | 13,946.58 | 12,070.11 | 17,532.04 | 52,885.77 | 59,227.31 |
| Total Expenses | 80,269.64 | 68,690.45 | 1,31,130.06 | 3,22,087.02 | 4,18,134.26 |
| 5. Profit from ordinary activities before exceptional items (3-4) | 11,798.45 | 13,602.17 | 30,143.41 | 59,352.44 | 77,810.88 |
| 6. Exceptional Items: Statutory Impact of New Labour Codes (Refer Note 4) | (780.85) | 1,820.42 | – | 1,039.57 | – |
| 7. Profit before tax (5-6) | 12,579.30 | 11,781.75 | 30,143.41 | 58,312.87 | 77,810.88 |
| 8. Tax expense | |||||
| Current tax | 2,821.69 | 3,260.86 | 7,250.56 | 14,359.01 | 19,118.32 |
| Excess provision for current tax of earlier years | – | (74.28) | – | (78.13) | (53.68) |
| Deferred tax | 467.43 | (195.19) | 418.74 | 636.49 | 945.28 |
| Total Tax expenses | 3,289.12 | 2,991.39 | 7,669.30 | 14,917.37 | 20,009.92 |
| 9. Net Profit for the period / year (7-8) | 9,290.18 | 8,790.36 | 22,474.11 | 43,395.50 | 57,800.96 |
| 10. Other comprehensive income | |||||
| a) Items that will not be reclassified to profit and loss | |||||
| Re-measurement gain / (loss) on defined benefit plans | 101.27 | 829.13 | (294.77) | 713.75 | (331.77) |
| Income tax effect | (25.49) | (208.68) | 74.19 | (179.64) | 83.50 |
| Net (a) | 75.78 | 620.45 | (220.58) | 534.11 | (248.27) |
| b) Items that will be reclassified to profit and loss | |||||
| Net movement in cash flow hedge reserve | – | – | – | – | 2.23 |
| Income tax effect | – | – | – | – | (0.53) |
| Net (b) | 0 | 0 | 0 | 0 | 1.70 |
| Total other comprehensive (loss)/ income (a+b) | 75.78 | 620.45 | (220.58) | 534.11 | (246.57) |
| 11. Total comprehensive income (9+10) | 9,365.96 | 9,410.81 | 22,253.53 | 43,929.61 | 57,554.39 |
| 12. Paid up Equity Share Capital (face value ₹ 2 per share) | 1,401.84 | 1,401.84 | 1,401.84 | 1,401.84 | 1,401.84 |
| 13. Other Equity excluding Revaluation Reserves as at 31st March | 4,06,666.08 | 3,69,472.55 | |||
| 14. Earnings Per Share (EPS) (of ₹ 2/- each) (not annualised for quarters): | |||||
| Basic – ₹ | 13.25 | 12.54 | 32.06 | 61.91 | 82.46 |
| Diluted – ₹ | 13.24 | 12.52 | 32.05 | 61.88 | 82.44 |
RATNAMANI METALS & TUBES LTD. — STATEMENT OF STANDALONE ASSETS AND LIABILITIES AS AT MARCH 31, 2026 (₹ in Lakhs)
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 1,27,460.05 | 1,09,445.39 |
| Capital work-in-progress | 18,520.32 | 14,782.25 |
| Other Intangible assets | 117.78 | 206.83 |
| Financial assets | ||
| Investments | 17,583.53 | 14,874.20 |
| Loans | 7,712.02 | 4,616.23 |
| Other financial assets | 332.26 | 324.97 |
| Other non-current assets | 3,818.85 | 4,216.28 |
| Total non-current assets | 1,75,544.81 | 1,48,466.15 |
| Current assets | ||
| Inventories | 99,151.03 | 1,24,009.68 |
| Financial assets | ||
| Investments | 64,431.58 | 17,949.99 |
| Trade receivables | 82,601.18 | 1,29,280.95 |
| Cash and cash equivalents | 6,553.62 | 21,975.99 |
| Loans | 882.96 | 20.67 |
| Others current financial assets | 27,940.92 | 2,902.13 |
| Other current assets | 6,096.13 | 16,084.27 |
| Total Current Assets | 2,87,657.42 | 3,12,223.68 |
| Total Assets | 4,63,202.23 | 4,60,689.83 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity share capital | 1,401.84 | 1,401.84 |
| Other equity | 4,06,666.08 | 3,69,472.55 |
| Total Equity | 4,08,067.92 | 3,70,874.39 |
| LIABILITIES | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| Lease liabilities | 1,080.66 | 1,325.77 |
| Other financial liabilities | 1,190.31 | (Value not clearly visible) |
| Deferred tax liabilities (net) | 6,997.53 | 6,361.04 |
| Other non-current liabilities | 4,148.60 | 2,707.53 |
| Total Non-current Liabilities | 12,226.79 | 11,584.65 |
| Current liabilities | ||
| Financial liabilities | ||
| Lease liabilities | 245.11 | 213.40 |
| Trade payables | ||
| a) Total outstanding dues of micro enterprises and small enterprises | 1,411.67 | 1,274.21 |
| b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 14,447.69 | 24,786.37 |
| Other current financial liabilities | 9,495.19 | 9,900.69 |
| Other current liabilities | 16,412.99 | 39,460.39 |
| Provisions | 609.33 | 921.21 |
| Current tax liabilities (net) | 285.54 | 1,674.52 |
| Total Current Liabilities | 42,907.52 | 78,230.79 |
| Total Liabilities | 55,134.31 | 89,815.44 |
| Total Equity and Liabilities | 4,63,202.23 | 4,60,689.83 |
RATNAMANI METALS & TUBES LTD. — STATEMENT OF STANDALONE CASH FLOW FOR THE YEAR ENDED MARCH 31, 2026 (₹ in Lakhs)
| Particulars | Year ended 31-03-2026 (AUDITED) | Year ended 31-03-2025 (AUDITED) |
|---|---|---|
| A: CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | 58,312.87 | 77,810.88 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| (Gain) on Sale/Discard of property, plant and equipment & Capital Work-in-Progress (net) | (75.51) | (1,652.96) |
| Depreciation and amortisation expense | 11,095.51 | 9,177.16 |
| Interest income and fair value changes in financial instruments | (5,930.15) | (2,992.05) |
| Fair value adjustment/derecognition of put option | (358.70) | (80.87) |
| Unrealised Foreign Exchange (Gain) | (2,786.66) | (1,104.05) |
| Provision for expected credit loss (ECL) | 519.68 | – |
| Excess provision/liabilities no longer payable written back | (54.73) | – |
| Employee share based payment expense | 3,003.13 | 994.08 |
| Deferred grant amortised | (407.01) | (91.94) |
| Interest expense | 566.43 | 1,636.73 |
| Operating Profit before working capital changes | 63,884.86 | 83,696.98 |
| Working capital adjustments: | ||
| Decrease/(Increase) in trade receivables | 48,912.40 | (38,692.31) |
| Decrease in inventories | 24,858.65 | 3,461.62 |
| Decrease in other financial assets | 6.72 | 339.80 |
| Decrease/(Increase) in other non-financial assets | 9,989.80 | (12,674.45) |
| (Decrease) in trade payables | (10,159.86) | (4,760.52) |
| (Decrease)/Increase in other liabilities | (23,401.01) | 30,357.61 |
| (Decrease)/Increase in other financial liabilities | (863.26) | 8,318.08 |
| Increase in provisions | 401.87 | 86.66 |
| Cash generated from operations | 1,13,630.17 | 70,133.47 |
| Direct taxes paid (net) | (16,018.68) | (18,034.43) |
| Net Cash generated from operating activities | 97,611.49 | 52,099.04 |
| B: CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant and equipment and intangible assets (including CWIP and capital advances) | (30,000.58) | (24,966.46) |
| Proceeds from sale of property, plant and equipment | 182.46 | 3,745.31 |
| Investments in subsidiaries | (3,467.29) | (3,885.31) |
| Loan given to subsidiaries | (9,729.00) | (7,150.00) |
| Loan received back from subsidiaries | 5,779.00 | 3,400.00 |
| (Purchase) of current investments (net) | (42,731.53) | (9,128.72) |
| Deposits With Banks (net) | (23,918.00) | – |
| Interest income | 1,395.91 | 3,439.60 |
| Net Cash (used in) investing activities | (1,02,489.03) | (34,545.58) |
| C: CASH FLOW FROM FINANCING ACTIVITIES | ||
| (Repayment) of long term borrowings | – | (4,373.98) |
| Dividend paid | (9,812.88) | (9,812.88) |
| Payment of principal portion of lease liabilities | (213.40) | (160.60) |
| Interest paid (Including Interest Payment on lease liabilities) | (566.25) | (1,661.82) |
| Net Cash (used in) financing activities | (10,592.53) | (16,009.28) |
| Net (Decrease)/Increase in Cash and Cash Equivalents | (15,470.07) | 1,544.18 |
| Effect of Exchange difference on Cash and Cash equivalents | 47.70 | (114.38) |
| held in foreign currency | ||
| Cash and Cash Equivalents at the beginning of the year | 21,975.99 | 20,546.19 |
| Cash and Cash Equivalents at the end of the year | 6,553.62 | 21,975.99 |
RATNAMANI METALS & TUBES LTD. — STATEMENT OF CONSOLIDATED AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED ON MARCH 31, 2026 (₹ in Lakhs except as stated)
| Particulars | 31.03.2026 (AUDITED) (Refer note 4) | 31.12.2025 (UNAUDITED) | 31.03.2025 (AUDITED) (Refer note 4) | 31.03.2026 (AUDITED) | 31.03.2025 (AUDITED) |
|---|---|---|---|---|---|
| 1. Revenue from operations | 1,08,482.25 | 1,06,583.34 | 1,71,514.55 | 4,49,396.17 | 5,18,647.39 |
| 2. Other income | 3,358.41 | 3,116.85 | 911.31 | 12,195.29 | 5,962.00 |
| 3. Total Income | 1,11,840.66 | 1,09,700.19 | 1,72,425.86 | 4,61,591.46 | 5,24,609.39 |
| 4. Expenses | |||||
| a) Cost of materials consumed | 55,892.00 | 72,037.07 | 92,649.23 | 2,63,373.91 | 3,26,893.92 |
| b) Changes in inventories of finished goods, work-in-progress | 8,341.30 | (11,614.84) | 19,365.05 | 4,647.60 | 10,310.50 |
| c) Employee benefits expense | 9,289.98 | 9,475.26 | 8,753.16 | 36,496.75 | 31,330.01 |
| d) Finance costs | 629.49 | 738.21 | 666.93 |