Income Statement Rama Phosphates Limited

Stocks

RAMAPHO

INE809A01032

Agricultural Chemicals

Market Closed - Bombay S.E. 06:02:20 2026-09-17 EDT			5-day change	1st Jan Change
118.00 ^INR	+1.72%		-4.38%	-26.91%

08-13	Rama Phosphates Limited Declares Final Dividend for the Financial Year Ended March 31, 2026	CI
07-24	Rama Phosphates Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI

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Published financial data: RAMA PHOSPHATES LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	8.78B	8.75B	6.03B	7.44B	8.93B
Total Revenues	8.78B	8.75B	6.03B	7.44B	8.93B
Cost of Goods Sold, Total	5.83B	6.46B	4.88B	5.26B	6.13B
Gross Profit	2.96B	2.29B	1.15B	2.18B	2.8B
Selling General & Admin Expenses, Total	328M	342M	322M	351M	382M
Provision for Bad Debts	26.65M	3.85M	-	-	-
Depreciation & Amortization - (IS)	108M	98.84M	89.68M	82.02M	78.6M
Other Operating Expenses	1.48B	1.2B	1.04B	1.39B	1.56B
Other Operating Expenses, Total	1.95B	1.65B	1.46B	1.82B	2.02B
Operating Income	1.01B	642M	-307M	357M	786M
Interest Expense, Total	-90.79M	-55.53M	-115M	-113M	-97.08M
Interest And Investment Income	5.15M	3.5M	7.78M	10.11M	10.85M
Net Interest Expenses	-85.63M	-52.03M	-107M	-103M	-86.23M
Currency Exchange Gains (Loss)	20.49M	-18.48M	13.11M	17.99M	9.82M
Other Non Operating Income (Expenses)	-6.56M	-23.22M	-10.81M	-16.96M	-9.39M
EBT, Excl. Unusual Items	939M	549M	-412M	255M	701M
Gain (Loss) On Sale Of Investments	-	-	-	382K	-
Gain (Loss) On Sale Of Assets	105K	-51K	70K	179K	2.41M
Other Unusual Items	-	-	-	-	-
EBT, Incl. Unusual Items	939M	549M	-412M	256M	703M
Income Tax Expense	239M	139M	-101M	119M	176M
Earnings From Continuing Operations	700M	409M	-311M	137M	527M
Net Income to Company	700M	409M	-311M	137M	527M
Net Income - (IS)	700M	409M	-311M	137M	527M
Net Income to Common Incl Extra Items	700M	409M	-311M	137M	527M
Net Income to Common Excl. Extra Items	700M	409M	-311M	137M	527M
Per Share Items
Net EPS - Basic	19.79	11.57	-8.78	3.86	14.9
Basic EPS - Continuing Operations	19.79	11.57	-8.78	3.86	14.9
Basic Weighted Average Shares Outstanding	35.39M	35.39M	35.39M	35.39M	35.39M
Net EPS - Diluted	19.79	11.57	-8.78	3.86	14.9
Diluted EPS - Continuing Operations	19.79	11.57	-8.78	3.86	14.9
Diluted Weighted Average Shares Outstanding	35.39M	35.39M	35.39M	35.39M	35.39M
Normalized Basic EPS	16.59	9.69	-7.28	4.5	12.38
Normalized Diluted EPS	16.59	9.69	-7.28	4.5	12.38
Dividend Per Share	1	0.5	-	0.25	0.75
Payout Ratio	5.56	3.46	-5.7	-	2.52
Supplemental Items
EBITDA	1.12B	723M	-235M	422M	848M
EBITA	1.01B	642M	-307M	357M	786M
EBIT	1.01B	642M	-307M	357M	786M
EBITDAR	1.13B	724M	-234M	423M	849M
Total Revenues (As Reported)	8.82B	8.75B	6.04B	7.47B	8.94B
Effective Tax Rate - (Ratio)	25.43	25.38	24.61	46.49	25.03
Total Current Taxes	244M	137M	-	-	140M
Total Deferred Taxes	-3.75M	2.68M	-101M	64.64M	35.47M
Normalized Net Income	587M	343M	-258M	159M	438M
Interest Capitalized	-	16.05M	20.87M	23.43M	28.64M
Interest on Long-Term Debt	856K	6.51M	5.51M	4M	2.41M
Non-Cash Pension Expense	637K	921K	724K	737K	7.89M
Supplemental Operating Expense Items
Net Rental Expense, Total	17.08M	881K	915K	713K	940K
Imputed Operating Lease Interest Expense	46.44M	572K	748K	566K	714K
Imputed Operating Lease Depreciation	-29.36M	309K	167K	147K	226K
Maintenance & Repair Expenses, Total	104M	50.48M	65.41M	54.86M	66.23M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	1.55M	5M	2.84M	1.69M	1.54M
Short Term Investments	16.02M	22.55M	-	-	-
Total Cash And Short Term Investments	17.57M	27.55M	2.84M	1.69M	1.54M
Accounts Receivable, Total	212M	629M	747M	603M	717M
Other Receivables	963M	1.35B	1.09B	1.42B	1.82B
Notes Receivable	3.63M	3.16M	3.31M	2.53M	2.42M
Total Receivables	1.18B	1.98B	1.84B	2.03B	2.54B
Inventory	1.77B	1.77B	2.15B	2.09B	2.14B
Prepaid Expenses	9.8M	6.13M	7.86M	7.91M	13.07M
Restricted Cash	-	-	-	-	-
Other Current Assets, Total	397M	473M	257M	236M	360M
Total Current Assets	3.37B	4.26B	4.26B	4.36B	5.06B
Gross Property Plant And Equipment	1.22B	1.35B	2.38B	2.45B	2.69B
Accumulated Depreciation	-284M	-380M	-472M	-553M	-626M
Net Property Plant And Equipment	931M	965M	1.9B	1.9B	2.06B
Long-term Investments	4.81M	2.99M	3.23M	3.56M	8.5M
Other Intangibles, Total	3.02M	2.23M	1.38M	1.05M	1.6M
Other Long-Term Assets, Total	118M	117M	94.73M	77.66M	62.19M
Total Assets	4.43B	5.34B	6.26B	6.34B	7.19B
Liabilities
Accounts Payable, Total	713M	807M	955M	1.02B	1.1B
Accrued Expenses, Total	25.8M	29.62M	29.38M	45.44M	54.34M
Short-term Borrowings	442M	1.11B	1.43B	1.22B	1.32B
Current Portion of Long-Term Debt	420K	201K	101K	-	-
Current Portion of Leases	6.55M	15.59M	17.12M	17.14M	16.48M
Current Income Taxes Payable	45.2M	5.78M	-	-	63.19M
Other Current Liabilities	435M	199M	144M	177M	196M
Total Current Liabilities	1.67B	2.17B	2.58B	2.48B	2.74B
Long-Term Debt	401K	97K	14K	-	54.79M
Long-Term Leases	29.84M	51.65M	34.54M	17.34M	-
Pension & Other Post Retirement Benefits	3.58M	-	-	-	-
Deferred Tax Liability Non Current	22.82M	25.1M	106M	118M	153M
Other Non Current Liabilities	8.85M	11.18M	11.55M	12.79M	15.05M
Total Liabilities	1.73B	2.25B	2.73B	2.63B	2.97B
Common Stock, Total	177M	177M	177M	177M	177M
Additional Paid In Capital	412M	412M	412M	412M	412M
Retained Earnings	1.8B	2.2B	1.87B	2.01B	2.52B
Comprehensive Income and Other	306M	304M	1.07B	1.12B	1.12B
Total Common Equity	2.7B	3.09B	3.53B	3.71B	4.22B
Total Equity	2.7B	3.09B	3.53B	3.71B	4.22B
Total Liabilities And Equity	4.43B	5.34B	6.26B	6.34B	7.19B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	35.39M	35.39M	35.39M	35.39M	35.39M
ECS Total Common Shares Outstanding	35.39M	35.39M	35.39M	35.39M	35.39M
Book Value / Share	76.2	87.32	99.7	104.9	119.39
Tangible Book Value	2.69B	3.09B	3.53B	3.71B	4.22B
Tangible Book Value Per Share	76.11	87.26	99.67	104.87	119.34
Total Debt	479M	1.18B	1.49B	1.26B	1.39B
Net Debt	462M	1.15B	1.48B	1.26B	1.39B
Debt Equivalent of Unfunded Proj. Benefit Obligation	13.2M	9.69M	10.22M	16.81M	27.52M
Debt Equivalent Oper. Leases	137M	7.05M	7.32M	5.7M	7.52M
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	1B	657M	756M	938M	926M
Inventories - Finished Goods, Total	663M	987M	1.28B	1.05B	1.11B
Inventories - Others	105M	125M	113M	102M	106M
Land - (BS)	50.62M	50.62M	1B	1.02B	1.02B
Buildings, Total	298M	298M	312M	275M	279M
Machinery, Total	683M	712M	751M	772M	784M
Full Time Employees	544	532	510	499	484
Accumulated Allowance for Doubtful Accounts (Supple)	10.69M	11.13M	11.16M	9.58M	9.31M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	700M	409M	-311M	137M	527M
Depreciation & Amortization - CF	107M	97.4M	89.68M	82.02M	78.19M
Depreciation & Amortization, Total	107M	97.4M	89.68M	82.02M	78.19M
Amortization of Deferred Charges, Total - (CF)	1.32M	1.44M	-	-	402K
(Gain) Loss From Sale Of Asset	-105K	51K	-70K	179K	-2.41M
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-382K	-
Provision and Write-off of Bad Debts	8.88M	1.46M	259K	632K	-
Other Operating Activities, Total	103M	33.86M	-1.47M	175M	203M
Change In Accounts Receivable	111M	-419M	-118M	149M	-115M
Change In Inventories	-597M	-110K	-384M	62.68M	-51.14M
Change In Accounts Payable	-19.96M	204M	149M	75.26M	71.1M
Change in Other Net Operating Assets	-391M	-691M	524M	-282M	-511M
Cash from Operations	23.39M	-362M	-51.04M	399M	201M
Capital Expenditure	-344M	-102M	-80.63M	-74.61M	-246M
Sale of Property, Plant, and Equipment	480K	298K	1.41M	8K	3.35M
Investment in Marketable and Equity Securities, Total	-	-	-	694K	-
Other Investing Activities, Total	26.59M	20.38M	-36.13M	32.57M	27.59M
Cash from Investing	-317M	-81.45M	-115M	-41.33M	-215M
Short Term Debt Issued, Total	388M	557M	326M	-	93.28M
Long-Term Debt Issued, Total	-	-	-	-	54.79M
Total Debt Issued	388M	557M	326M	-	148M
Short Term Debt Repaid, Total	-	-	-	-210M	-
Long-Term Debt Repaid, Total	-2.82M	-21.32M	-21.18M	-20.61M	-20.46M
Total Debt Repaid	-2.82M	-21.32M	-21.18M	-231M	-20.46M
Common Dividends Paid	-38.92M	-14.16M	-17.69M	-	-13.27M
Common & Preferred Stock Dividends Paid	-38.92M	-14.16M	-17.69M	-	-13.27M
Other Financing Activities, Total	-53.58M	-74.37M	-123M	-128M	-101M
Cash from Financing	293M	447M	164M	-359M	13.58M
Net Change in Cash	-384K	3.45M	-2.17M	-1.14M	-148K
Supplemental Items
Cash Interest Paid	53.58M	74.37M	123M	128M	101M
Cash Income Tax Paid (Refund)	235M	183M	18.77M	51.7M	74.67M
Levered Free Cash Flow	-464M	-578M	-163M	164M	-260M
Unlevered Free Cash Flow	-407M	-543M	-91.02M	234M	-200M
Change In Net Working Capital	803M	942M	-91.84M	-4.19M	524M
Net Debt Issued / Repaid	385M	536M	305M	-231M	128M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	16.76	8.22	-3.31	3.54	7.26
Return on Total Capital	23.96	10.63	-4.14	4.46	9.29
Return On Equity %	29.56	14.15	-9.39	3.78	13.28
Return on Common Equity	29.56	14.15	-9.39	3.78	13.28
Margin Analysis
Gross Profit Margin %	33.66	26.15	19.05	29.26	31.41
SG&A Margin	3.74	3.91	5.33	4.72	4.27
EBITDA Margin %	12.7	8.26	-3.89	5.67	9.5
EBITA Margin %	11.51	7.34	-5.09	4.79	8.81
EBIT Margin %	11.51	7.34	-5.09	4.79	8.81
Income From Continuing Operations Margin %	7.97	4.68	-5.15	1.84	5.9
Net Income Margin %	7.97	4.68	-5.15	1.84	5.9
Net Avail. For Common Margin %	7.97	4.68	-5.15	1.84	5.9
Normalized Net Income Margin	6.68	3.92	-4.27	2.14	4.9
Levered Free Cash Flow Margin	-5.28	-6.61	-2.7	2.21	-2.92
Unlevered Free Cash Flow Margin	-4.63	-6.21	-1.51	3.15	-2.24
Asset Turnover
Asset Turnover	2.33	1.79	1.04	1.18	1.32
Fixed Assets Turnover	10.37	9.23	4.2	3.91	4.51
Receivables Turnover (Average Receivables)	29.43	20.79	8.76	11.02	13.53
Inventory Turnover (Average Inventory)	3.96	3.65	2.49	2.48	2.9
Short Term Liquidity
Current Ratio	2.02	1.97	1.65	1.76	1.84
Quick Ratio	0.72	0.93	0.71	0.82	0.93
Operating Cash Flow to Current Liabilities	0.01	-0.17	-0.02	0.16	0.07
Days Sales Outstanding (Average Receivables)	12.4	17.56	41.77	33.13	26.97
Days Outstanding Inventory (Average Inventory)	92.09	99.92	146.96	147.16	126.05
Average Days Payable Outstanding	41.15	39.87	61.24	69.28	62.53
Cash Conversion Cycle (Average Days)	63.34	77.62	127.49	111.01	90.48
Long Term Solvency
Total Debt/Equity	17.77	38.06	42.12	33.9	32.87
Total Debt / Total Capital	15.09	27.57	29.64	25.32	24.74
LT Debt/Equity	1.12	1.67	0.98	0.47	1.3
Long-Term Debt / Total Capital	0.95	1.21	0.69	0.35	0.98
Total Liabilities / Total Assets	39.13	42.17	43.64	41.47	41.26
EBIT / Interest Expense	11.13	11.57	-2.67	3.17	8.1
EBITDA / Interest Expense	12.31	13.32	-1.89	3.89	8.91
(EBITDA - Capex) / Interest Expense	8.53	11.48	-2.59	3.23	6.37
Total Debt / EBITDA	0.43	1.59	-6.84	2.87	1.61
Net Debt / EBITDA	0.41	1.55	-6.82	2.87	1.6
Total Debt / (EBITDA - Capex)	0.62	1.84	-4.99	3.46	2.24
Net Debt / (EBITDA - Capex)	0.6	1.8	-4.98	3.45	2.24
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	51.31	-0.4	-31.05	23.3	20.08
Gross Profit, 1 Yr. Growth %	63.81	-22.62	-49.78	89.4	28.91
EBITDA, 1 Yr. Growth %	85.1	-35.2	-132.46	-278.82	85.22
EBITA, 1 Yr. Growth %	81.98	-36.45	-147.81	-216.15	100.19
EBIT, 1 Yr. Growth %	81.98	-36.45	-147.81	-216.15	100.19
Earnings From Cont. Operations, 1 Yr. Growth %	66.32	-41.55	-175.89	-144.02	285.44
Net Income, 1 Yr. Growth %	66.32	-41.55	-175.89	-144.02	285.44
Normalized Net Income, 1 Yr. Growth %	65.86	-41.58	-175.13	-161.84	174.36
Diluted EPS Before Extra, 1 Yr. Growth %	66.32	-41.55	-175.89	-144.02	285.44
Accounts Receivable, 1 Yr. Growth %	-44.78	196.42	18.77	-19.37	18.95
Inventory, 1 Yr. Growth %	50.96	0.01	21.69	-2.91	2.45
Net Property, Plant and Equip., 1 Yr. Growth %	21.97	3.62	97.42	-0.41	8.75
Total Assets, 1 Yr. Growth %	42.46	20.63	17.15	1.3	13.41
Tangible Book Value, 1 Yr. Growth %	32.1	14.64	14.22	5.23	13.8
Common Equity, 1 Yr. Growth %	32	14.6	14.18	5.21	13.81
Cash From Operations, 1 Yr. Growth %	-94.74	322.28	-85.92	-876.19	-49.58
Capital Expenditures, 1 Yr. Growth %	80.73	-70.28	-21.05	-7.54	229.62
Levered Free Cash Flow, 1 Yr. Growth %	-454.27	0.93	-73.69	-200.64	-239.37
Unlevered Free Cash Flow, 1 Yr. Growth %	-397.91	5.3	-84.1	-357.64	-177.64
Dividend Per Share, 1 Yr. Growth %	0	-50	-	-	200
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	39.95	22.76	-17.13	-7.8	21.68
Gross Profit, 2 Yr. CAGR %	46.78	12.59	-37.66	-2.47	56.25
EBITDA, 2 Yr. CAGR %	101.89	9.52	-54.14	-23.59	89.6
EBITA, 2 Yr. CAGR %	107.07	7.54	-44.89	-25.49	60.07
EBIT, 2 Yr. CAGR %	107.07	7.54	-44.89	-25.49	60.07
Earnings From Cont. Operations, 2 Yr. CAGR %	99.08	-1.4	-33.4	-42.2	30.25
Net Income, 2 Yr. CAGR %	99.08	-1.4	-33.4	-42.2	30.25
Normalized Net Income, 2 Yr. CAGR %	123.74	-1.57	-33.75	-31.82	30.34
Diluted EPS Before Extra, 2 Yr. CAGR %	99.08	-1.4	-33.4	-42.2	30.25
Accounts Receivable, 2 Yr. CAGR %	-33.47	27.94	87.63	-2.14	-2.06
Inventory, 2 Yr. CAGR %	28.68	22.87	10.32	8.7	-0.27
Net Property, Plant and Equip., 2 Yr. CAGR %	22.51	12.42	43.02	40.22	4.07
Total Assets, 2 Yr. CAGR %	21.72	31.09	18.88	8.94	7.18
Tangible Book Value, 2 Yr. CAGR %	27.54	23.06	14.43	9.63	9.43
Common Equity, 2 Yr. CAGR %	27.42	22.99	14.39	9.6	9.43
Cash From Operations, 2 Yr. CAGR %	-70.04	-9.71	-22.88	4.9	97.85
Capital Expenditures, 2 Yr. CAGR %	27.36	-26.71	-51.56	-14.53	74.58
Levered Free Cash Flow, 2 Yr. CAGR %	306.2	110.19	-46.66	-48.55	26.4
Unlevered Free Cash Flow, 2 Yr. CAGR %	213.86	99.47	-58.01	-36.01	48.16
Dividend Per Share, 2 Yr. CAGR %	41.42	-29.29	-	-29.29	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	13.13	24.95	1.29	-5.4	0.69
Gross Profit, 3 Yr. CAGR %	23.37	18.58	-13.97	-9.71	7.03
EBITDA, 3 Yr. CAGR %	37.72	38.23	-26.98	-27.68	5.49
EBITA, 3 Yr. CAGR %	36.7	39.67	-17.93	-29.35	6.99
EBIT, 3 Yr. CAGR %	36.7	39.67	-17.93	-29.35	6.99
Earnings From Cont. Operations, 3 Yr. CAGR %	53.43	32.31	-9.64	-41.99	8.79
Net Income, 3 Yr. CAGR %	53.43	32.31	-9.64	-41.99	8.79
Normalized Net Income, 3 Yr. CAGR %	45.44	43	-10.04	-35.24	8.49
Diluted EPS Before Extra, 3 Yr. CAGR %	53.37	32.31	-9.64	-41.99	8.79
Accounts Receivable, 3 Yr. CAGR %	-28.01	9.47	24.81	41.59	4.44
Inventory, 3 Yr. CAGR %	21.77	18.31	22.48	5.72	6.57
Net Property, Plant and Equip., 3 Yr. CAGR %	27.14	15.86	35.63	26.77	28.83
Total Assets, 3 Yr. CAGR %	14.88	21.36	26.27	12.71	10.41
Tangible Book Value, 3 Yr. CAGR %	21.2	23.09	20.04	11.28	11
Common Equity, 3 Yr. CAGR %	21.25	22.99	19.98	11.24	10.99
Cash From Operations, 3 Yr. CAGR %	-51.65	11.64	-51.4	66.91	-17.82
Capital Expenditures, 3 Yr. CAGR %	41.21	-21.59	-24.87	-39.9	34.03
Levered Free Cash Flow, 3 Yr. CAGR %	21.09	174.02	7.59	-34.09	-25.1
Unlevered Free Cash Flow, 3 Yr. CAGR %	11.3	136.08	-12.66	-23.13	-29.61
Dividend Per Share, 3 Yr. CAGR %	25.99	0	-	-37	14.47
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	18.63	18.6	-0.12	10.65	9
Gross Profit, 5 Yr. CAGR %	18.97	13.76	-6.11	9.66	9.22
EBITDA, 5 Yr. CAGR %	40.1	33.3	-11.29	9.04	7.08
EBITA, 5 Yr. CAGR %	42.37	35.73	-4.95	8.62	7.2
EBIT, 5 Yr. CAGR %	42.37	35.73	-4.95	8.62	7.2
Earnings From Cont. Operations, 5 Yr. CAGR %	52.46	49.99	9.89	-5	4.59
Net Income, 5 Yr. CAGR %	52.46	49.99	9.89	-5	4.59
Normalized Net Income, 5 Yr. CAGR %	49.4	46.48	6.19	6.33	4.35
Diluted EPS Before Extra, 5 Yr. CAGR %	52.46	49.99	9.86	-5	4.59
Accounts Receivable, 5 Yr. CAGR %	-22.15	2.21	5.6	4.67	13.27
Inventory, 5 Yr. CAGR %	22.1	15.76	17.05	14.37	12.81
Net Property, Plant and Equip., 5 Yr. CAGR %	20.76	21.64	33.27	25.05	22
Total Assets, 5 Yr. CAGR %	8.03	13.87	16.46	16.23	18.26
Tangible Book Value, 5 Yr. CAGR %	15.64	18.14	18.45	17.52	15.68
Common Equity, 5 Yr. CAGR %	15.67	18.16	18.46	17.45	15.64
Cash From Operations, 5 Yr. CAGR %	-28.14	22.37	-24.42	8.91	-14.66
Capital Expenditures, 5 Yr. CAGR %	74.78	26	-7.96	-18.84	5.28
Levered Free Cash Flow, 5 Yr. CAGR %	46.82	71.58	-8.99	42.31	14.75
Unlevered Free Cash Flow, 5 Yr. CAGR %	77.3	47.42	-20.97	41.51	7.9
Dividend Per Share, 5 Yr. CAGR %	14.87	0	-	-12.94	-5.59