Integrated Filing — IndAS



General information about company
Scrip Code 500085
NSE Symbol CHAMBLFERT
MSEI Symbol NOTLISTED
ISIN INE085A01013
Name of company CHAMBAL FERTILIZERS & CHEMICALS 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 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 31-Jul-2025   14:30:00
End date and time of board meeting 31-Jul-2025   15:38:00
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 56976100000
Other income 433200000
Total income 57409300000
2 Expenses
(a) Cost of materials consumed 15044700000
(b) Purchases of stock-in-trade 22841900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -904900000
(d) Employee benefit expense 616100000
(e) Finance costs 24300000
(f) Depreciation, depletion and amortisation expense 844600000
(f) Other Expenses
1 Other Expenses 11768600000 11768600000
Total other expenses 11768600000
Total expenses 50235300000
3 Total profit before exceptional items and tax 7174000000
4 Exceptional items 0
5 Total profit before tax 7174000000
6 Tax expense
7 Current tax 2277000000
8 Deferred tax -230700000
9 Total tax expenses 2046300000
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 5127700000
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 361200000
16 Total profit (loss) for period 5488900000
17 Other comprehensive income net of taxes 601700000
18 Total Comprehensive Income for the period 6090600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5489600000
Total profit or loss, attributable to non-controlling interests -700000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6091900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -1300000
21 Details of equity share capital
Paid-up equity share capital 4006500000
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 13.7
Diluted earnings (loss) per share from continuing operations 13.7
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 13.7
Diluted earnings (loss) per share from continuing and discontinued operations 13.7
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Kindly refer PDF of financial results for the quarter ended June 30 2025 filed with NSE for notes on consolidated financial results n nClarification n n In the statement of Consolidated Unaudited Financial results for the quarter ended June 30 2025 filed with stock exchanges, Share of Net Profit of a Joint Venture Accounted for using the Equity Method has been shown as line item after Profit before Share of Profit of a Joint Venture and Tax. Hence the figures for Total profit before exceptional items and tax and Total profit before tax given here are not matching with the Profit before tax in the said statement. 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 Own Manufactured Fertilisers 31085000000 31085000000
2 Complex Fertilisers 21308700000 21308700000
3 Crop Protection Chemicals, Speciality Nutrients and Seeds 4582400000 4582400000
4 Others 0 0
Total Segment Revenue 56976100000
Less: Inter segment revenue 0 0
Revenue from operations 56976100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Own Manufactured Fertilisers 4612900000 4612900000
2 Complex Fertilisers 1428700000 1428700000
3 Crop Protection Chemicals, Speciality Nutrients and Seeds 961200000 961200000
4 Others -1800000 -1800000
Total Profit before tax 7001000000
i. Finance cost 24300000 24300000
ii. Other Unallocable Expenditure net off Unallocable income -558500000 -558500000
Profit before tax 7535200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Own Manufactured Fertilisers 75450100000 75450100000
2 Complex Fertilisers 26763800000 26763800000
3 Crop Protection Chemicals, Speciality Nutrients and Seeds 4079200000 4079200000
4 Others 10156500000 10156500000
Total Segment Asset 116449600000 116449600000
Un-allocable Assets 21317500000 21317500000
Net Segment Asset 137767100000 137767100000
4 Segment Liabilities
Segment Liabilities
1 Own Manufactured Fertilisers 13066600000 13066600000
2 Complex Fertilisers 12694600000 12694600000
3 Crop Protection Chemicals, Speciality Nutrients and Seeds 1546900000 1546900000
4 Others 1613000000 1613000000
Total Segment Liabilities 28921100000 28921100000
Un-allocable Liabilities 15635400000 15635400000
Net Segment Liabilities 44556500000 44556500000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) During the quarter ended June 30, 2024, the Company had received an amount of Rs. 92.06 Crore towards additional subsidy from Government of India w.r.t. Complex Fertilisers, pertaining to earlier years. n nAs defined by Ind AS-108, 'Operating Segments', the chief operating decision maker (CODM) of the Group had identified and determined the business into reportable segments namely (a) Own Manufactured Fertilisers, (b) Complex Fertilisers, (c) Crop Protection Chemicals, Speciality Nutrients and Seeds, and (d) Others including Technical Ammonium Nitrate (TAN). n n nClarification: n n1. Other Unallocable Expenditure net off Unallocable income given here for the quarter ended June 30, 2025 of Rs. (55.85) Crore is the sum of Share of Net Profit of a Joint Venture Accounted for using the Equity Method of Rs. (36.12) Crore and Other Unallocable Expenditure net off Unallocable income of Rs. (19.73) Crore given in Consolidated Segment Wise Revenue, Results, Assets and Liabilities for the quarter ended June 30, 2025 filed with Stock Exchange. n n2. Unallocable assets are unallocated assets (including Fixed Deposits and Investment in Mutual Funds) n n3. Unallocable liabilities are unallocated liabilities (including Deferred Tax Liabilities)



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 Re-measurement Gain / (Loss) on Defined Benefit Plans 1500000 1500000
Total Amount of items that will not be reclassified to profit and loss 1500000
2 Income tax relating to items that will not be reclassified to profit or loss 400000
3 Amount of items that will be reclassified to profit and loss
1 Exchange Difference Gain / (Loss) on translation of Foreign Operations 191100000 191100000
2 Effective Portion of Exchange Difference Loss on HedgingnInstruments re-classified to Profit or Loss 540900000 540900000
Total Amount of items that will be reclassified to profit and loss 732000000
4 Income tax relating to items that will be reclassified to profit or loss 131400000
5 Total Other comprehensive income 601700000