Integrated Filing — IndAS



General information about company
Scrip Code 500690
NSE Symbol GSFC
MSEI Symbol NOTLISTED
ISIN INE026A01025
Name of company GUJARAT STATE 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-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 07-Aug-2025   15:00:00
End date and time of board meeting 07-Aug-2025   16:15:00
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 21844100000
Other income 417500000
Total income 22261600000
2 Expenses
(a) Cost of materials consumed 12576100000
(b) Purchases of stock-in-trade 3946800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2548300000
(d) Employee benefit expense 1763400000
(e) Finance costs 75400000
(f) Depreciation, depletion and amortisation expense 476000000
(f) Other Expenses
1 Power and Fuel 2122500000 2122500000
2 Other expenses 2055000000 2055000000
Total other expenses 4177500000
Total expenses 20466900000
3 Total profit before exceptional items and tax 1794700000
4 Exceptional items 0
5 Total profit before tax 1794700000
6 Tax expense
7 Current tax 368400000
8 Deferred tax 90500000
9 Total tax expenses 458900000
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 1335800000
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 50200000
16 Total profit (loss) for period 1386000000
17 Other comprehensive income net of taxes 4864300000
18 Total Comprehensive Income for the period 6250300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1385500000
Total profit or loss, attributable to non-controlling interests 500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6249800000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 500000
21 Details of equity share capital
Paid-up equity share capital 797000000
Face value of equity share capital 2
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 3.48
Diluted earnings (loss) per share from continuing operations 3.48
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 3.48
Diluted earnings (loss) per share from continuing and discontinued operations 3.48
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 FERTILIZER PRODUCTS 16315200000 16315200000
2 INDUSTRIAL PRODUCTS 5528900000 5528900000
Total Segment Revenue 21844100000
Less: Inter segment revenue 0 0
Revenue from operations 21844100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 FERTILIZER PRODUCTS 1363400000 1363400000
2 INDUSTRIAL PRODUCTS 247200000 247200000
Total Profit before tax 1610600000
i. Finance cost 75400000 75400000
ii. Other Unallocable Expenditure net off Unallocable income -309700000 -309700000
Profit before tax 1844900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 FERTILIZER PRODUCTS 50002000000 50002000000
2 INDUSTRIAL PRODUCTS 20081900000 20081900000
Total Segment Asset 70083900000 70083900000
Un-allocable Assets 82507200000 82507200000
Net Segment Asset 152591100000 152591100000
4 Segment Liabilities
Segment Liabilities
1 FERTILIZER PRODUCTS 12886200000 12886200000
2 INDUSTRIAL PRODUCTS 4045300000 4045300000
Total Segment Liabilities 16931500000 16931500000
Un-allocable Liabilities 7916000000 7916000000
Net Segment Liabilities 24847500000 24847500000
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 Amount of items that will not be reclassified to profit and loss 5677300000 5677300000
Total Amount of items that will not be reclassified to profit and loss 5677300000
2 Income tax relating to items that will not be reclassified to profit or loss 813000000
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 4864300000