Integrated Filing — IndAS



General information about company
Scrip Code 539917
NSE Symbol NAGAFERT
MSEI Symbol NOTLISTED
ISIN INE454M01024
Name of company Nagarjuna Fertilizers and Chemicals Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Fertilizers
Start date and time of board meeting 30-May-2025   13:30:00
End date and time of board meeting 30-May-2025   14:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 0 7032188000
Other income 35527000 26149088000
Total income 35527000 33181276000
2 Expenses
(a) Cost of materials consumed 0 4131256000
(b) Purchases of stock-in-trade 413000 1321000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 18946000 340219000
(d) Employee benefit expense 36506000 291883000
(e) Finance costs 25797000 613325000
(f) Depreciation, depletion and amortisation expense 0 82827000
(f) Other Expenses
1 Power and Fuel 0 3655485000
2 Other Expenses 95093000 1472902000
3 De-escalation of material consumed (Gas) (Note No.9) 0 -759004000
4 De-escalation of Power & Fuel cost (Note No.9) 0 -996497000
Total other expenses 95093000 3372886000
Total expenses 176755000 8833717000
3 Total profit before exceptional items and tax -141228000 24347559000
4 Exceptional items 0 0
5 Total profit before tax -141228000 24347559000
6 Tax expense
7 Current tax -35545000 14891000
8 Deferred tax 1802000 83954000
9 Total tax expenses -33743000 98845000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations -107485000 24248714000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -107485000 24248714000
17 Other comprehensive income net of taxes -3973000 -3973000
18 Total Comprehensive Income for the period -111458000 24244741000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 598065000 598065000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve -9860990000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0 0
Diluted earnings (loss) per share from continuing operations 0 0
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.18 40.55
Diluted earnings (loss) per share from discontinued operations -0.18 40.55
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.18 40.55
Diluted earnings (loss) per share from continuing and discontinued operations -0.18 40.55
24 Debt equity ratio -0.0002 -0.0002
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 0
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 32349000
Total non-current financial assets 32349000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 32349000
2 Current assets
Inventories 9631000
Current financial asset
Current investments 0
Trade receivables, current 2378154000
Cash and cash equivalents 766585000
Bank balance other than cash and cash equivalents 15152000
Loans, current 0
Other current financial assets 862266000
Total current financial assets 4022157000
Current tax assets (net) 0
Other current assets 622639000
Total current assets 4654427000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4686776000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 598065000
Other equity -9860990000
Total equity attributable to owners of parent -9262925000
Non controlling interest
Total equity -9262925000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 663998000
Total non-current financial liabilities 663998000
Provisions, non-current 21721000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 685719000
Current liabilities
Current financial liabilities
Borrowings, current 192191000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2282000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 12906419000
Total Trade payable 12908701000
Other current financial liabilities 36225000
Total current financial liabilities 13137117000
Other current liabilities 113944000
Provisions, current 0
Current tax liabilities (Net) 12921000
Deferred government grants, Current 0
Total current liabilities 13263982000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 13949701000
Total equity and liabilites 4686776000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 5775000 5775000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss -1802000 -1802000
5 Total Other comprehensive income -3973000 -3973000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 24347559000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 613325000
Adjustments for decrease (increase) in inventories 518817000
Adjustments for decrease (increase) in trade receivables, current 2014441000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 130940000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 15711000
Adjustments for other financial assets, current 2410000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -558926000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -86082000
Adjustments for increase (decrease) in other non-current liabilities -26550000
Adjustments for depreciation and amortisation expense 82827000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -14284461000
Adjustments for provisions, current -18484000
Adjustments for provisions, non-current 9790000
Adjustments for other financial liabilities, current -156328000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -1318991000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -13061561000
Net cash flows from (used in) operations 11285998000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -4080000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 11290078000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 22214275000
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 6599000
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 22220874000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 18522745000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 488667000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 185159000
Net cash flows from (used in) financing activities -18826253000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 14684699000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 14684699000
Cash and cash equivalents cash flow statement at beginning of period -13918114000
Cash and cash equivalents cash flow statement at end of period 766585000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. P Murali & Co Yes 30-Nov-2025