Integrated Filing — IndAS



General information about company
Scrip Code 538666
NSE Symbol SHARDACROP
MSEI Symbol NOTLISTED
ISIN INE221J01015
Name of company Sharda Cropchem Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 25-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 25-Jul-2025   11:30:00
End date and time of board meeting 25-Jul-2025   13:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 9848146000
Other income 324868000
Total income 10173014000
2 Expenses
(a) Cost of materials consumed 3905660000
(b) Purchases of stock-in-trade 3153298000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -702704000
(d) Employee benefit expense 149291000
(e) Finance costs 5564000
(f) Depreciation, depletion and amortisation expense 780780000
(f) Other Expenses
1 Foreign Exchange (Gain) / Loss -730927000 -730927000
2 Other Expenses 1920662000 1920662000
Total other expenses 1189735000
Total expenses 8481624000
3 Total profit before exceptional items and tax 1691390000
4 Exceptional items 0
5 Total profit before tax 1691390000
6 Tax expense
7 Current tax 333065000
8 Deferred tax -69650000
9 Total tax expenses 263415000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 1427975000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 1427975000
17 Other comprehensive income net of taxes 50268000
18 Total Comprehensive Income for the period 1478243000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1427809000
Total profit or loss, attributable to non-controlling interests 166000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1478075000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 168000
21 Details of equity share capital
Paid-up equity share capital 902205000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 15.83
Diluted earnings (loss) per share from continuing operations 15.83
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 15.83
Diluted earnings (loss) per share from continuing and discontinued operations 15.83
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The aforesaid financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on July 25, 2025. The results have been subjected to Limited Review and Statutory Auditors have expressed an unmodified conclusion on these results. n n2. The financial results for all the periods presented have been prepared in accordance with the recognition and measurement principles of Ind AS notified under the Companies Indian Accounting Standards Rules, 2015 as amended from time to time. n n3. The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year ended on that date and the published unaudited year to date figures upto December 31, 2024. n n4.Other expenses income includes nParticulars Quarter ended Year ended n June 30, 2025 March 31, 2025 June 30 , 2024 March 31,2025 n nLoss Gain on fair valuation of investments -273.00 287.35 -299.23 -805.37 n n n n5. One of the segments of the Group, viz Agrochemicals, is seasonal in nature and the performance can be impacted by cropping pattern and weather conditions across the globe. Accordingly, quarterly figures are not representative of the other quarters and full year's performance. n n6. The Company has 37 subsidiaries including 10 step down subsidiaries of one of the subsidiary as on June 30, 2025. n



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Agrochemicals 8462385000 8462385000
2 Non-agrochemicals 1385761000 1385761000
Total Segment Revenue 9848146000
Less: Inter segment revenue 0 0
Revenue from operations 9848146000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Agrochemicals 1359945000 1359945000
2 Non-agrochemicals 324675000 324675000
Total Profit before tax 1684620000
i. Finance cost 5565000 5565000
ii. Other Unallocable Expenditure net off Unallocable income -12335000 -12335000
Profit before tax 1691390000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Agrochemicals 35853527000 35853527000
2 Non-agrochemicals 1506362000 1506362000
Total Segment Asset 37359889000 37359889000
Un-allocable Assets 9052271000 9052271000
Net Segment Asset 46412160000 46412160000
4 Segment Liabilities
Segment Liabilities
1 Agrochemicals 17054741000 17054741000
2 Non-agrochemicals 867845000 867845000
Total Segment Liabilities 17922586000 17922586000
Un-allocable Liabilities 2001504000 2001504000
Net Segment Liabilities 19924090000 19924090000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The activities of the Group are divided into two business segments viz Agrochemicals, Nonagrochemicals representing Conveyor Belts, Dyes and Dye Intermediates and General Chemicals. These segments form the basis for management control and therefore the basis for monitoring. n nBased on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker evaluates the Group's performance and allocates resources based on an analysis of various performance indicators by business segments and segment information is presented accordingly.



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 273000 273000
Total Amount of items that will not be reclassified to profit and loss 273000
2 Income tax relating to items that will not be reclassified to profit or loss 69000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 50064000 50064000
Total Amount of items that will be reclassified to profit and loss 50064000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 50268000