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 Standalone
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 Declaration of unmodified opinion
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-07-02
Indicate Company website link for updated RPT policy of the Company https://www.balajiphosphates.com/Policies.html
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone Standalone
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 479813000 987175000
Other income 910000 20033000
Total income 480723000 1007208000
2 Expenses
(a) Cost of materials consumed 368942000 645833000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -50069000 24856000
(d) Employee benefit expense 15293000 28381000
(e) Finance costs 19436000 35832000
(f) Depreciation, depletion and amortisation expense 4685000 8958000
(f) Other Expenses
1 Other Expenses 78216000 165511000
Total other expenses 78216000 165511000
Total expenses 436503000 909371000
3 Total profit before exceptional items and tax 44220000 97837000
4 Exceptional items 0 0
5 Total profit before tax 44220000 97837000
6 Tax expense
7 Current tax 12484000 25743000
8 Deferred tax -390000 -905000
9 Total tax expenses 12094000 24838000
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 32126000 72999000
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 32126000 72999000
17 Other comprehensive income net of taxes -28000 -29000
18 Total Comprehensive Income for the period 32098000 72970000
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 779251000 779251000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.45 4
Diluted earnings (loss) per share from continuing operations 3.45 1
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 3.45 4
Diluted earnings (loss) per share from discontinued operations 3.45 4
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.9 8
Diluted earnings (loss) per share from continuing and discontinued operations 6.9 5
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 56294000
Capital work-in-progress 14750000
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 79012000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 3345000
Total non-current financial assets 82357000
Deferred tax assets (net) 0
Other non-current assets 102530000
Total non-current assets 255931000
2 Current assets
Inventories 345954000
Current financial asset
Current investments 0
Trade receivables, current 419130000
Cash and cash equivalents 3048000
Bank balance other than cash and cash equivalents 4745000
Loans, current 1276000
Other current financial assets 88275000
Total current financial assets 516474000
Current tax assets (net) 0
Other current assets 42402000
Total current assets 904830000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1160761000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 237771000
Other equity 541480000
Total equity attributable to owners of parent 779251000
Non controlling interest
Total equity 779251000
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) 1020000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 55904000
Current liabilities
Current financial liabilities
Borrowings, current 224910000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 16259000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 47517000
Total Trade payable 63776000
Other current financial liabilities 4172000
Total current financial liabilities 292858000
Other current liabilities 28572000
Provisions, current 134000
Current tax liabilities (Net) 4042000
Deferred government grants, Current 0
Total current liabilities 325606000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 381510000
Total equity and liabilites 1160761000
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 Standalone Standalone
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 Standalone Standalone
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 -38000 -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 -28000 -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 0 0
5 Total Other comprehensive income -28000 -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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 97837000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 35832000
Adjustments for decrease (increase) in inventories -66166000
Adjustments for decrease (increase) in trade receivables, current -136082000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -19738000
Adjustments for decrease (increase) in other non-current assets -98750000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -67182000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -7479000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -10744000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 8958000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 141000
Adjustments for provisions, non-current -17472000
Adjustments for other financial liabilities, current 2539000
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 -5608000
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 1361000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -369174000
Net cash flows from (used in) operations -271337000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 45346000
Other inflows (outflows) of cash -14425000
Net cash flows from (used in) operating activities -331108000
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 0
Purchase of property, plant and equipment 21050000
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 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 -5608000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 69556000
Net cash flows from (used in) investing activities 42898000
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 47815000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 32845000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -44574000
Net cash flows from (used in) financing activities 290566000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2356000
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 2356000
Cash and cash equivalents cash flow statement at beginning of period 692000
Cash and cash equivalents cash flow statement at end of period 3048000





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 MISHRA RAJIV KAMAL & ASSOCIATES Yes 30-Nov-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 04-Mar-2025
Amount Raised 4158000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review No adverse comment
Comments of the auditors, if any See notes to the accounts - Not adverse
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Investment in working capital NA 1900000 0 2010000 0 Rs. (1.10) cr over utilised for the time being which will be set off from internal accruals in subsequent period
2 IPO Expenses NA 501000 0 492000 0 Rs. 0.09 crores pending for utilisation
3 General Corportae Purposes NA 469000 0 467000 0 Rs. 0.02 cores pending for utilisation
4 Capax (Capital Work in progress) NA 1288000 0 988000 0 Rs. 3 crores pending for utilisation


Signatory Details
Name of signatory MANAGING DIRECTOR
Designation of person Managing Director
Place INDORE
Date 08-Jul-2025