Interim report
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Corporate Office : The First , A & B Wing , 9th Floor , Behind Keshav Baug Party Plot , Vastrapur , Ahmedabad - 380 015 , Gujarat , India Phone : +91 79 2960 1200/1/2 Fax : +91 79 2960 1210 eMail : info@ratnamani.com RMTL / SEC / BM - RESULTS - Q1 / 2026-27 BSE Ltd. Corporate Relationship Department 1st Floor , New Trading Ring , Rotunda Building , P. J. Tower , Dalal Street , Fort , Mumbai - 400 001 Company Code : 520111 R RATNAMANI METALS & TUBES LTD . Ⓡ August 7 , 2026 National Stock Exchange of India Ltd. " Exchange Plaza " , 5th Floor , Bandra Kurla Complex , - Bandra ( E ) , Mumbai - 400 051 Company Code : RATNAMANI Sub .: Submission of the Unaudited Financial Results ( Standalone and Consolidated ) along with the Limited Review Report for the quarter ended on June 30 , 2026 under Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 . Dear Sir / Madam , Pursuant to Regulation 33 of the SEBI ( LODR ) Regulations , 2015 , please find enclosed herewith the Unaudited Financial Results ( Standalone and Consolidated ) along with the Limited Review Report by the Independent Auditors of the Company for the quarter ended on June 30 , 2026 , reviewed by the Audit Committee at its meeting held on August 6 , 2026 and duly taken on record by the Board of Directors of the Company at its Meeting held today . Further , pursuant to the SEBI ( Prohibition of Insider Trading ) Regulations , 2015 and the Company's Code of Conduct for Prohibition of Insider Trading by the Designated Persons of the Company , please be informed that the trading window for dealing in the securities of the Company shall re - open after 48 hours of the publication of the Financial Results . The meeting of the Board commenced at 9.30 a.m. and concluded at 11.36 a.m. The above information will be available on the website of the Company at www.ratnamani.com . Kindly take the above on your record . Thanking you , Yours faithfully , For , RATNAMANI METALS & TUBES LIMITED ANIL MALOO COMPANY SECRETARY & COMPLIANCE OFFICER Encl . As above ratnamani.com info@ratnamani.com CIN : L70109GJ1983PLC006460 Registered Office 17 , Rajmugat Society , Naranpura Cross Roads , Ahmedabad - 380 013 , Gujarat , India Phone : +91 79 2741 5504/2747 8700 | Fax : +91 79 2960 1210 | eMail : info@ratnamani.com
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KANT/LAL PATEL & Co. CHARTERED ACCOUNTANTS Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review report to The Board of Directors Ratnamani Metals and Tubes Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Ratnamani Metals and Tubes Limited (the 'Company') for the quarter ended June 30, 2026 (the 'Statement'), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'Listing Regulations'). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 (Ind AS 34), 'Interim Financial Reporting', prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity' issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we could become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and ' measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Kantilal Patel & Co. Chartered Accountants ICAI Firm registration number: 104744W p Jinal A. Patel Partner Membership No.: 153599 Place: Ahmedabad Date: August 7, 2026 UDIN: J.-6 i 5 3 5 9 5 NO 1 Q 5 H :U10S- "KPC House ", Besides High Court Auditorium Gate, Sola, Ahmedabad - 380 060, Gujarat , India. E-mail: services@kpcindia.com I Web: www.kpcindia.com
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Corporate Office: The First, A Wing, 9th Floor, Behind Keshav Baug Party Plot, The First Avenue Road, Off 132 ft Ring Road, Vastrapur, Ahmadabad - 380015 Gujarat, India Phone : +91-79-29601200/1/2 E-mail : info@ratnamani.com Website : http://www.ratnamani.com - - - - - - - - -- ... ----- .... ... ® RATNAMANI METALS & TUBES LTD. Com. No. Bomba y Stock Exchange : 520111 Nation al Stock Exchange : Symbol 'RAT NAMANI ' STATE MENT OF UN AUDITED STANDALONE FI NANCI AL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 (� in Lakhs except as stated) Quarter Ended Year Ended Particulars 30 . 06.2026 31.03 . 2026 30 .06 .2025 31 . 03 . 2026 (UNAUDITED) (AUDITED) (UNAUDITED) (AUDITED) (Refer Note 2) 1. Revenue from operations 74,077.83 89,300 .21 1 , 06 , 240 . 19 3 , 68,930 . 02 2. Other income 2,5 43.22 2,767.88 3,501 . 74 12 ,509 .44 3. Total Income 76,621.05 92,068.09 1,09,7 41. 93 3,81 , 439 . 46 4. Expenses a) Cost of materials consumed 67 ,939 .42 46,681 .49 71 , 735 . 68 2,24,495.86 b) Changes in inventories of finished goods, work-in-progress (23 ,527 .34) 9,001 .83 (6,731 . 20) 2,518.91 c) Employee benefits expense 7,232.76 7 , 503 . 91 7,334 . 78 30 ,069 .48 d) Finance costs 130.94 230 . 41 426 .94 1 , 021.49 e) Depreciation and amortisation expense 3,040 .79 2,905.42 2,700 . 62 11 , 095 . 51 f) Other expenses 14,458 .51 13 , 946.58 14,741.42 52,885.77 Total Expenses 69 ,275 .08 80,269.64 90,208 . 24 3,22,087 . 02 5 . Profit from ord inary activities before exceptional items (3-4) 7,345.97 11 , 798 . 45 19 , 533.69 59 ,352 .44 6. Exceptional Items : Statutory Impact of New Labour Codes (Refer Note 3) - (780.85) 1,039 . 57 7 . Profit before tax (5-6) 7,3 45.9 7 12,579 . 30 19 ,533 .69 58 , 312 . 87 8. Tax expense Current tax 1,994 .53 2,821 . 69 4,868 . 67 14,359 . 01 Excess provision for current tax of earlier years (4.06) (3 . 85) (78 . 13) Deferred tax (50.74) 467 .43 172.93 636.49 Total Tax expenses 1,939. 73 3 , 289 . 12 5,037.75 14,917.37 9. Net Profit for the period I year (7-8) 5,406.24 9,290 . 18 14 ,495.94 43,395 . 50 10 . Other comprehensive income Items that will not be reclassified to profit and loss Re-measurement gain I (loss) on defined benefit plans 4.60 101.27 (108.32) 713 . 75 Income tax effect (1.16) (25 .49) 27.26 (179.64) 3.4 4 75.78 (8 1. 06) 534 . 11 11. Total comprehensive income (9 + 10) 5,409.68 9,365.96 14 ,4 14.88 43 , 929 . 61 12. Paid up Equity Share Capital (face value t 2 per share) 1,401 .84 1,401 .84 1,401.84 1,4 01.84 13 . Other Equity excluding Revaluation Reserves as at 31st March 4,06 ,666 .08 14. Earnings Per Share (EP S) (of t 2 I- each) (not ann uali sed for qu arter s): Basic - t 7.71 13.25 20 .68 61 . 91 Diluted - t 7.7 0 13 .24 20 .68 61 . 88 Notes: ' The above fin ancial results of Ratnamani Metals & Tubes Limited (the "Company ") were reviewed and recommended by the Audit Commi ttee and approved by the Board of Directors at their meetings held on August 06, 2026 and August 07, 2026 , respecti vely. 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 revie w. 3 The Government of India , vide notification dated November 21. 2025 . has notified four Labour Codes , thereby consolidating 29 existing labo ur laws into a unified framework . The Labour Codes . inter alia . introduce changes including a uniform definition of wages and modifi cation s to employee benefits such as leave and grat uity. Durin g the period ended December 31 , 2025 , the Company had recognised an estimated incremental liability of � 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. Subse quently , based on refinement of assumptions in accor dance with the New Labo ur Codes and appli cabl e rules and actuarial valuation , the liability has been revised to � 1. 039.57 Lakhs for the year ended March 31 . 2026 . and the excess pro vision of� 780.85 Lakhs has been reversed in the financial results for the quarter ended March 31. 2026. 4 The Company has published the standalone financial results along with the consolidated financial resu lts. In acc orda nce with Ind AS 108 , Operating Segments , the Company has disclosed the segment jnformation in the consolidated financial results and therefore , no separate disclosure on segment informat ion is given in the standalone financial results for the for the qu arter ending June 30, 2026. Prakash M. Sanghvi Chairman & Manag ing Director (DIN : 00006354 ) KANTI SIGNED FOR IDENTIFICATION BY \cf U@ �tlt-6 Place : Ahmedabad Date : August 07, 2026 Regd. Office: 17, Rajmugat Society, Naranpura Cross Road, Ankur Road, Naranpura, Ahmedabad - 380 013. Gujarat, India Phone: +91-79-27415504 E-mail: info@ratnamani.com CIN : L70109GJ1983PLC006460
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KANT/LAL PATEL & Co. CHARTERED ACCOUNTANTS Independent Auditor's Review Report on the Quarterly Unaudited Consolidated Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review report to The Board of Directors Ratnamani Metals and Tubes Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results of Ratnamani Metals and Tubes Limited (the 'Holding Company') and its subsidiaries (the Holding Company and its subsidiaries together referred to as the 'Group') for the quarter ended June 30, 2026 (the 'Statement'), attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the 'Listing Regulations'). 2. The Holding Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Holding Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity' issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we could become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Master Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable . . � ... -- ''KPC House", Besides High Court Auditorium Gate, Sola, Ahmedabad - 380 060, Gujarat, India . E-mail: services@kpcindia .com I Web : www.kpcindia .com
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KANT/LAL PATEL & Co. CHARTERED ACCOUNTANTS 4. The Statement includes the interim financial results of the following entities: Name of the Entity Ratnamani Metals and Tubes Limited Ratnamani Inc. Ravi Technoforge Private Limited Ratnamani Finow Spooling Solutions Private Limited Ratnamani Trade EU AG Ratnamani Middle East Pipes Trading - L.L.C-0.P.C Ratnamani Middle East Company L.L.C Relationship Holding Company Wholly Owned Subsidiary Company Subsidiary Company Subsidiary Company Wholly Owned Subsidiary Company Wholly Owned Subsidiary Company Subsidiary Company (From June 23, 2026) 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of review report of other auditor referred to in paragraph 6(a) below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Other Matter 6. The Statement includes the unaudited interim financial results and other unaudited financial information, in respect of: (a) 1 (one) subsidiary, whose unaudited interim financial results and other unaudited financial information include total revenue (before consolidation adjustments) of� 9,734.62 lakh, total net profit after tax (before consolidation adjustments) of� 392.15 lakh, total comprehensive income (before consolidation adjustments) of � 392.15 lakh for the quarter ended June 30, 2026, which has been reviewed by its independent auditor. The independent auditor's review report on the unaudited financial statements of this entity has been furnished to us by the Management of the Holding Company and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this entity, is based solely on the report of such auditor and the procedures performed by us are as stated in paragraph above. (b) 3 (three) subsidiaries, whose unaudited interim financial results and other unaudited financial information include total revenue (before consolidation adjustments) of� 2,707.79 lakh, total net profit after tax (before consolidation adjustments) of � 0.21 lakh, total comprehensive income (before consolidation adjustments) of � 0.21 lakh for the quarter ended June 30, 2026, as considered in the Statement. These unaudited financial results and financial information have been approved and furnished to us by the Management of the Holding Company and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in . , respect of these entities, is based solely on such unaudited financial results and financial .; "KPC House ", Besides High Court Auditorium Gate, Sola, Ahmedabad - 380 060, Gujarat, India. E-mail: services@kpcindia.com I Web: www.kpcindia.com
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KANT/LAL PATEL & Co. CHARTERED ACCOUNTANTS Our conclusion on the Statement is not modified in respect of this matter with respect to our reliance on the work done and the report of the other auditor and the financial results/financial information certified by and provided to us by the Management of Holding Company. For Kantilal Patel & Co. Chartered Accountants ICAI Firm registration number: 104744W afBii Jinal A. Patel Partner Membership No.: 153599 Place: Ahmedabad "KPC House", Besides High Court Auditorium Gate, Sola, Ahmedabad - 380 060, Gujarat, India. E-mail : services@kpcindia .com I Web: www.kpcindia .com
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Corporate Office: The First, A Wing, 9th Floor, Behind Keshav Baug Party Plot, The First Avenue Road, Off 132 ft Ring Road, Vastrapur, Ahmedabad - 380015 Gujarat, India Phone : +91-79-29601200/1/2 E-mail : info@ratnamani.com Website : http://www.ratnamani.com - - - - - -- - -- � �-- ......... ® RATNAMANI METALS & TUBES LTD. Com. No. Bombay Stock Exchange : 520111 National Stock Exchange: Symbol 'RATNAMANI' STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED ON JUNE 30, 2026 (z in Lakhs except as stated) Regd. Office: 17, Rajmugat Society, Naranpura Cross Road, Ankur Road, Naranpura, Ahmedabad - 380 013. Gujarat, India Phone: +91-79-27415504 E-mail: info@ratnamani.com CIN : L70109GJ1983PLC006460 QUARTER ENDED YEAR ENDED Particulars 30.06.2026 31 . 03 . 2026 31.03.2026 (AUDITED) 30.06.2025 (UNAUDITED) (Refer Note 2) (UNAUDITED) (AUDITED) 1. Revenue from operations 97,163.25 1, 08 , 482.25 1,15 , 162.04 4 , 49,396.17 2. Other income 1,759.14 3,358 .41 3,029.12 12 , 195. 29 3. Total Income 98,922.39 1, 11,840 . 66 1 , 18,191.16 4 , 61,591.46 4. Expenses a) Cost of materials consumed 74,724.98 55,892.00 78 , 575.51 2 , 63 , 373. 91 b) Changes in inventories of fi nished goods, work-in-progress (21,544.94) 8 , 341.30 (7,913.30) 4,647 .60 c) Employee benefits expense 8,994.53 9,289 .98 8,690.99 36,496. 75 d) Finance costs 617.15 629.49 1 , 099.45 3,134. 29 e) Depreciation and amortisation expe nse 3,621.27 3,468.59 3, 166.52 13 , 160 . 17 f) Other expenses 18,768.88 19 , 596.69 16 , 993.87 69,105.19 Total Expenses 85,181.87 97 , 218.05 1 , 00,613.04 3,89,917.91 5. Profit from ordinary activities before exceptional items (3-4) 13,740.52 14 ,622.61 17,578.12 71 , 673 .55 6. Exceptional Items: Statutory Impact of New Labour Codes (Refer Note 4) - (780.85) 1,039.57 7. Profit before tax (5-6) 13,740.52 15 ,403.46 17 , 57 8.12 70,633.98 8. Tax expense Current tax 3,092.94 3,266.48 4 , 981.86 16,473 .64 Excess provision for current tax of earlier years (4.44) (0.04) (5.78) (73.39) Deferred tax (50.50) 546 .30 (111.44) 787 .22 Total Tax expenses 3,038.00 3,812.74 4,864 .64 17,187.47 9. Net Profit for the period I year (7-8) 10,702.52 11,590 . 72 12, 713 . 48 53,446.51 1 0 . Other comprehensive income a) Items that will not be recl assified to profit and loss Re-measurement gain I (loss) on defined benefit plans 4.96 119.18 (111.38) 723 .44 Income tax effect (1.22) (30.55) 28. 06 (182 . 31) 3.74 88.63 (83. 32) 541 . 13 b) Items that will be reclassified to profit and loss Exchange differences on translation of foreign operations (24.98) 25.51 10 .95 68. 03 (24.98) 25 .51 10 . 95 68.03 Total other comprehensive (loss) I income (a+b) (21.24) 114.14 (72 .37) 609.16 11 . Total comprehensive income (9+10) 10,681.28 11,704.86 12,641.11 54,055.67 ' Net profiU(loss) for the peri od I year attributable to: - Owners of the group 8,216.41 10,465.34 13,182 .44 48,255.37 - Non Controlling Interest 2,486.11 1 , 125.38 (468 .96) 5,191 . 14 Total other comprehensive (loss) I income for the period I year attributable to: - Owners of the group (21.39) 110.68 (57.08) 593 .59 - Non Controlling Interest 0.15 3.46 (15.29) 15 . 57 Total comprehensive income for the period I year attributable to: - Owners of the group 8,195.02 10 ,576 . 02 13,125.36 48,848.96 - Non Controlling Interest 2,486.26 1 , 128 . 84 (484.25) 5,206.71 12 . Paid up Equity Share Capital (face value z 2 per share) 1,401.84 1 , 401.84 1 , 401.84 1,401 . 84 13 . Other Equity excluding Revaluation Reserves as at 31st March 4, 09 ,660 .69 14. Earnings Per Share (EPS) (of z 2 /- each) (not annualised for quarters): Basic - z 11.72 14 . 94 18.81 68 .85 f'".,. '. . . ' Diluted - z [81G .. NED FOR .IDENTIFICATION E 11.70 14 . 92 18.80 68.81 y --- t 1<1� �o/26 @ I ,� _;--;; �� KAN TILAL PATEL & CO. ,d. "'1 V) � � 'IY» ·\� � = �-
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Corporate Office: The First, A Wing, 9th Floor, Behind Keshav Baug Party Plot, The First Avenue Road, Off 132 ft Ring Road, Vastrapur, Ahmedabad - 380015 Gujarat, India Phone · +91-79-29601200/1/2 E-mail info@ratnamani.com Website · http://www.ratnamani.com - - - - - - - -- � ___.,,, --- .... ... ' ® RATNAMANI METALS & TUBES LTD. Notes: The above consolidated financial results of Ratnamani Metals & Tubes Limited ("the Holding Company") along with its subsidiaries (the Holding Company and its subsidi aries 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 subsidiari es 1 Ratnamani INC 2. Ravi Technoforge Private Limited 3 Ratnamani Finow Spooling Solutions Private Limited Ratnamani Trade EU AG Ratnama ni Middle East Pipes Trading - L.L.C. - OP C 6 Ratnaman i Middle East Company L.L.C The figures for the last quarter ended ivlarch, 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 3 During the quarter ended June 30, 2026, the Holding Company acquired 75 (Seventy five) equity shares of Ratnamani Middle East Company LLC, ("RivlEC") 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. The Government of India, vide notification dated November 21, 2025, has notified four Labour Codes, thereby consolidat ing 29 existing labour laws into a unified framework. The Labour Codes, inter alia, introduce changes includin g a uniform definition of wages and modifications to employee benefits such as leave and gratuity During the period ended December 31, 2025, the Group had recognised an estimated incremental liability of'{ 1.820.42 Lakhs towards gratuity and compensated absences as an exceptional item based on best estimates and availabl e 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'{ 1.039.57 Lakhs for the year ended Maren 31, 2026, and the excess provision of'{ 780.85 Lakhs has been reversed in the financial results for the quarter ended March 31, 2026 Key numbers of Standalone Financial Results of the Company for the quarter ended June 30, 2026 are as under ('{ in Lakhs) QUARTER ENDED YEAR ENDED Sr. Particulars 31 032026 No. 30.06.2026 (AUDITED) 30 062025 31.032026 (UNAUDI TED) (Refer Note 2) (UNAUDITED) (AUDITED ) a Total Income 76,621 .. 05 92,068 09 1,09,741.93 3,81,439.46 b Net Profit for the period (before tax, exceptional and extraordinary items) 7,345.97 11.798.45 19,533 .69 59,35244 c Net Profit for the period (after tax, exceptional and extraordinary items) 5,406.24 9,290.18 14,495 94 43,395.50 d Total Comprehen sive Income for the period [Comprising Profit for the period (after tax) 5,409.68 9.365.96 14.414.88 43,929.61 and Other Comprehensive Income (after tax)] 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 W'NW.nseindia.com. 6 CONSOLIDATED SEGMENT WISE REVENUE , RESULTS, ASSETS & LIABILITIES FOR THE QUARTER ENDED ON JUNE 30, 2026 ('{ in Lakhs) QUARTER ENDED YEAR ENDED Particulars 30.06.2026 31.032026 30 062025 31 032026 (UNAUDITED) (AUDITED) (UNAUDITED) (AUDITED) (Refer Note 2) Segment Revenue a. Steel Tubes and Pipes 76,781.29 93,624.63 1,08,808.83 3,81,100.61 b. Bearing Rings 9,734.62 10,532. 08 7,72622 37,666 06 c. Pipe Spools and Auxiliary Support Systems 11,963.37 7,193.87 1,260.19 39,047.27 Total 98,479.28 1, 11,350.58 1,17,795.24 4,57,813.94 Less:- Inter segment Revenue {1,316.03) (2,868 33) (t,63320 ) (8,417 77) Total Revenue from Operations 97,163.25 1,08,482.25 1,1 5 ,162 .04 4,49,396.17 Segment Results a. Steel Tubes and Pipes 5,854.62 10.463.91 17.518.39 54.505.98 b. Bearing Rings 825.29 884.96 59804 3,305.70 · c. Pipe Spools and Auxiliary Support Systems 6,098 .17 2.616 .18 (453.73) 11,844 .32 Total 12,778.08 13,96 5.05 17.662.70 69.656.00 Add:- Interest & Dividend Income & Fair value gain on financial instruments at fair 1,579 .59 1287 05 1,0 14.87 5,151 84 value through profit and loss Less - Exceptional Items (Refer Note 4) (780.85) 1,039.57 Less :- Interest & Finance charges 617.15 629.49 1,099 .45 3,134 29 Profit before tax 13,740.52 15,403.46 17,578.12 70,633.98 Segment Assets a. Steel Tubes and Pipes 4,48,755.62 4,33,626.55 4,30,952.23 4.33,626 55 b. Bearing Rings 51,885.50 50.824.65 38 79205 50,824 .65 c. Pipe Spools and Auxiliary Support Systems 49,585.20 54,309.24 28,682.11 54,30924 Total Assets 5,50,226.32 5,38,760 44 4,98 ,426.39 5,38.760.44 Segment Liabilities a. Steel Tubes and Pipes 61,376 .93 53,901.33 87,563.70 53.901.33 b. Bearing Rings 25,833.17 25,827.78 20,602.94 25,827.78 c. Pipe Spools and Auxiliary Support Systems 30,644.78 38,259.62 10,516.75 38,259.62 Total Liabilities 1,17,854.88 1,17,988 .73 1,18,683.39 1,17 ,988 .73 Place Ahmedabad Date: August 7, 2026 PATEL & CO. Regd. Office: 17, Rajmugat Society, Naranpura Cross Road, Ankur Road, Naranpura, Ahmedabad - 380 013. Gujarat, India Phone: +91-79-27415504 E-mail: info@ratnamani.com CIN : L70109GJ1983PLC006460