Outcome of Board Meeting

RMTL/SEC/BM-RESULTS-Q2/2026-27 November 6, 2026 BSE Ltd. National Stock Exchange of India Ltd. Corporate Relationship Department “Exchange Plaza”, 5th Floor, 1st Floor, New Trading Ring, Bandra – Kurla Complex, Rotunda Building, P. J. Tower, Bandra (E), Dalal Street, Fort, Mumbai – 400 001 Mumbai - 400 051 Company Code : 520111 Company Code : RATNAMANI Sub.: Submission of the Unaudited Financial Results (Standalone and Consolidated) along with the Limited Review Report for the quarter and half year ended on September 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 and half year ended on September 30, 2026, reviewed by the Audit Committee at its meeting held on November 5, 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 9.45 a.m. and concluded at 12.50 p.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 KANT/LAL PATEL & CHARTERED ACCOUNTANTS Independent Auditor's Review Report on the Quarterly and Vear to date 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 September 30, 2026 and year to date from April 01, 2026 to September 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 Partner Membership No.: 153599 Place: Ahmedabad "KPC House", Besides High Court Auditorium Gate, Sola, Ahmedabad - 380 060, Gujarat, India. E-mail : services@kpcindia.com Web : www.kpcindia.com --- - .... -- 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 -- ... ® RATNAMANI Phone : +91-79-29601200/1/2 E-mail : info@ratnamani.com METALS & TUBES LTD. Website : http://www.ratnamani.com Com. No. Bombay Stock Exchange: 520111 National Stock Exchange : Symbol 'RATNAMANI' Statement of Unaudited Standalone Financial Results for the Quarter and Half Year Ended September 30, 2026 (< in Lakhs except as stated) Quarter Ended Half Year Ended Year Ended Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (UNAUDITED) (UNAUDITED) (UNAUDITED) (UNAUDITED) (UNAUDITED) (AUDITED) 1. Revenue from operations 1,10,440.36 74,077.83 93,956.27 1;84,518.19 2,00,196.46 3,68,930.02 2. Other income 3,622.48 2,543.22 3,380.55 6,165.70 6,882.29 12,509.44 3. Total Income 1,14,062.84 76,621.05 97,336.82 1,90,683.89 2,07,078.75 3,81,439.46 4. Expenses a) Cost of materials consumed 65,801.87 67,939.42 49,914.25 1,33,741.29 l,21;649.93 2,24,495.86 b) Changes in inventories of finished goods, work-in-progress 3,500.98 (23,527.34) 10,514.66 (20,026.36) 3,783.46 2,518.91 c) Employee benefits expense 7,366.90 7,232.76 7,410.97 14,599.66 14,745.75 30,069.48 d) Finance costs 168.47 130.94 258.74 299.41 685.68 1,021.49 e) Depreciation and amortisation .expense 3,077.14 3,040.79 2,692.41 6,117.93 5,393.03 11,095.51 f) Other expenses 23,514.80 14,458.51 12,127.66 37,973.31 26,869.08 52,885.77 Total Expenses 1,03,430.16 69,275.08 82,918.69 1,72,705.24 1,73,126.93 3,22,087 .02 5. Profit from ordinary activities before exceptional items (3-4) 10,632.68 7,345.97 14,418.13 17;978.65 33,951.82 59,352.44 6. Exceptional Items : Statutory Impact of New Labour Codes (Refer Note 2) 1,039.57 7. Profit before tax (5-6) 10,632.68 7,345.97 14.418.13 17,978.65 33,951.82 58,312.87 8. Tax expense Current tax 2,690.99 1,994.53 3,407.79 4,685.52 8,276.46 14,359.01 Excess provision for current tax of earlier years (4.06) (4.06) (3.85) (78.13) Deferred tax (16.27) (50.74) 191.32 (67.01) 364.25 636.49 Total Tax expens_es 2,674.72 1,939.73 3,599.11 4,614.45 8,636.86 14,917.37 9. Net Profit for the period I year (7-8) 7,957.96 5,406.24 10,819.02 13,364.20 25,314.96 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 4.60 (108.33) 9.20 (216.65) 713.75 Income tax effect (1.15) (1.16) 27.27 (2.31) 54.53 (179.64) 3.45 3.44 (81.06) 6.89 (162.12) 534.11 11. Total comprehensive income (9+10) 7,961.41 5,409.68 10,737.96 13,371.09 25,152.84 43,929.61 12. Paid up Equity Share Capital (face value t 2 per share) 1,401.84 1,401.84 1,401.84 1,401.84 1,401.84 1,401.84 13. Other Equity excluding Revaluation Reserves as at 31st March 4,06,666.08 14. Earnings P [Showing first 8,000 characters — download PDF for full document]