Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol BALAJIPHOS
MSEI Symbol NOTLISTED
ISIN INE0PQ601019
Name of company BALAJI PHOSPHATES LIMITED
Type of company SME
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 07-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 PHOSPHATES
Start date and time of board meeting 07-Jul-2025   04:00:00
End date and time of board meeting 07-Jul-2025   08:00:00
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 Not applicable



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-Oct-2024 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 640752000 1265158000
Other income 1300000 20470000
Total income 642052000 1285628000
2 Expenses
(a) Cost of materials consumed 472487000 824413000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -56053000 13263000
(d) Employee benefit expense 43843000 82250000
(e) Finance costs 20090000 37226000
(f) Depreciation, depletion and amortisation expense 5074000 9489000
(f) Other Expenses
1 Other Expenses 107589000 212571000
Total other expenses 107589000 212571000
Total expenses 593030000 1179212000
3 Total profit before exceptional items and tax 49022000 106416000
4 Exceptional items 0 0
5 Total profit before tax 49022000 106416000
6 Tax expense
7 Current tax 13673000 28097000
8 Deferred tax -410000 -861000
9 Total tax expenses 13263000 27236000
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 35759000 79180000
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 35759000 79180000
17 Other comprehensive income net of taxes -30000 -29000
18 Total Comprehensive Income for the period 35729000 79151000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 1000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 35729000 79151000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 1000
21 Details of equity share capital
Paid-up equity share capital 800400000 800400000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 562629000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.84 4.34
Diluted earnings (loss) per share from continuing operations 3.84 4.34
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.84 4.34
Diluted earnings (loss) per share from continuing and discontinued operations 3.84 4.34
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 61782000
Capital work-in-progress 14750000
Investment property 53918000
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 3345000
Total non-current financial assets 3345000
Deferred tax assets (net) 0
Other non-current assets 102530000
Total non-current assets 236325000
2 Current assets
Inventories 397512000
Current financial asset
Current investments 0
Trade receivables, current 446903000
Cash and cash equivalents 4540000
Bank balance other than cash and cash equivalents 11087000
Loans, current 0
Other current financial assets 90693000
Total current financial assets 553223000
Current tax assets (net)
Other current assets 56475000
Total current assets 1007210000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1243535000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 237771000
Other equity 562629000
Total equity attributable to owners of parent 800400000
Non controlling interest 9000
Total equity 800409000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 54386000
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 0
Total non-current financial liabilities 54386000
Provisions, non-current 498000
Deferred tax liabilities (net) 406000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 55290000
Current liabilities
Current financial liabilities
Borrowings, current 258339000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 21985000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 49705000
Total Trade payable 71690000
Other current financial liabilities 10771000
Total current financial liabilities 340800000
Other current liabilities 42631000
Provisions, current 134000
Current tax liabilities (Net) 4271000
Deferred government grants, Current 0
Total current liabilities 387836000
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 443126000
Total equity and liabilites 1243535000
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-Oct-2024 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-Oct-2024 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
1 Gain/ loss on remeasurement of defined benefit plans -40000 -39000
2 Income tax relating to items that will not be reclassified to profit or loss 10000 10000
Total Amount of items that will not be reclassified to profit and loss -30000 -29000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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
5 Total Other comprehensive income -30000 -29000



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 106416000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 37226000
Adjustments for decrease (increase) in inventories -82736000
Adjustments for decrease (increase) in trade receivables, current -137765000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -26549000
Adjustments for decrease (increase) in other non-current assets -98750000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -67641000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -11701000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -11491000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 9489000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -17478000
Adjustments for provisions, non-current 6000
Adjustments for other financial liabilities, current 628000
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) 1378000
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) 141000
Other adjustments for non-cash items -14425000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -419668000
Net cash flows from (used in) operations -313252000
Dividends received 0
Interest paid 0
Interest received -6028000
Income taxes paid (refund) 45138000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -364418000
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 14191000
Purchase of property, plant and equipment 37917000
Proceeds from sales of investment property 0
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 64332000
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 6028000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 5903000
Net cash flows from (used in) investing activities 52537000
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 415800000
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 19484000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 37226000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -44574000
Net cash flows from (used in) financing activities 314516000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2635000
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 2635000
Cash and cash equivalents cash flow statement at beginning of period 1905000
Cash and cash equivalents cash flow statement at end of period 4540000