Integrated Filing — IndAS



General information about company
Scrip Code 500670
NSE Symbol GNFC
MSEI Symbol NOTLISTED
ISIN INE113A01013
Name of company GUJARAT NARMADA VALLEY FERTILIZERS AND 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 06-Aug-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 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 06-Aug-2025   14:30:00
End date and time of board meeting 06-Aug-2025   16:10:00
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 16010000000
Other income 1500000000
Total income 17510000000
2 Expenses
(a) Cost of materials consumed 8390000000
(b) Purchases of stock-in-trade 80000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -60000000
(d) Employee benefit expense 1460000000
(e) Finance costs 20000000
(f) Depreciation, depletion and amortisation expense 740000000
(f) Other Expenses
1 Power, fuel and other utilities 3440000000 3440000000
2 Other expenses 2390000000 2390000000
Total other expenses 5830000000
Total expenses 16460000000
3 Total profit before exceptional items and tax 1050000000
4 Exceptional items 0
5 Total profit before tax 1050000000
6 Tax expense
7 Current tax 420000000
8 Deferred tax -150000000
9 Total tax expenses 270000000
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 780000000
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 50000000
16 Total profit (loss) for period 830000000
17 Other comprehensive income net of taxes 900000000
18 Total Comprehensive Income for the period 1730000000
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 1470000000
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 5.65
Diluted earnings (loss) per share from continuing operations 5.65
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 5.65
Diluted earnings (loss) per share from continuing and discontinued operations 5.65
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


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 Fertilizers 5770000000 5770000000
2 Chemicals 10050000000 10050000000
3 Others 190000000 190000000
Total Segment Revenue 16010000000
Less: Inter segment revenue 0 0
Revenue from operations 16010000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fertilizers -1000000000 -1000000000
2 Chemicals 1360000000 1360000000
3 Others 30000000 30000000
Total Profit before tax 390000000
i. Finance cost 20000000 20000000
ii. Other Unallocable Expenditure net off Unallocable income -680000000 -680000000
Profit before tax 1050000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fertilizers 19050000000 19050000000
2 Chemicals 28760000000 28760000000
3 Others 1660000000 1660000000
Total Segment Asset 49470000000 49470000000
Un-allocable Assets 61270000000 61270000000
Net Segment Asset 110740000000 110740000000
4 Segment Liabilities
Segment Liabilities
1 Fertilizers 11420000000 11420000000
2 Chemicals 6030000000 6030000000
3 Others 1320000000 1320000000
Total Segment Liabilities 18770000000 18770000000
Un-allocable Liabilities 4490000000 4490000000
Net Segment Liabilities 23260000000 23260000000
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-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 (loss) / gain on defined benefit plans 100000000 100000000
2 Net (loss) / gain on FVTOCI equity investments 950000000 950000000
Total Amount of items that will not be reclassified to profit and loss 1050000000
2 Income tax relating to items that will not be reclassified to profit or loss 150000000
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
5 Total Other comprehensive income 900000000