Integrated Filing — IndAS
General information about company
| Scrip Code |
506395 |
| NSE Symbol |
COROMANDEL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE169A01031 |
| Name of company |
Coromandel International Limited |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
30-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
25-10-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
30-10-2025 11:00:00 |
| End date and time of board meeting |
30-10-2025 13:30:00 |
| 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 |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
9,65,413.00 |
16,69,643.00 |
|
Other income |
11,648.00 |
20,022.00 |
|
Total income |
9,77,061.00 |
16,89,665.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
4,71,694.00 |
8,28,384.00 |
| (b) |
Purchases of stock-in-trade |
1,79,667.00 |
4,14,381.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
84,972.00 |
17,450.00 |
| (d) |
Employee benefit expense |
26,482.00 |
49,026.00 |
| (e) |
Finance costs |
10,179.00 |
16,975.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
10,176.00 |
22,234.00 |
| (f) |
Other Expenses |
| 1 |
Freight and distribution expense |
39,565.00 |
77,674.00 |
| 2 |
Other expenses |
48,381.00 |
89,864.00 |
|
Total other expenses |
87,946.00 |
1,67,538.00 |
|
Total expenses |
8,71,116.00 |
15,15,988.00 |
| 3 |
Total profit before exceptional items and tax |
1,05,945.00 |
1,73,677.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
1,05,945.00 |
1,73,677.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
28,154.00 |
45,894.00 |
| 8 |
Deferred tax |
(1,553.00) |
(1,724.00) |
| 9 |
Total tax expenses |
26,601.00 |
44,170.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
79,344.00 |
1,29,507.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
(4.00) |
| 16 |
Total profit (loss) for period |
79,344.00 |
1,29,503.00 |
| 17 |
Other comprehensive income net of taxes |
2,757.00 |
2,659.00 |
| 18 |
Total Comprehensive Income for the period |
82,101.00 |
1,32,162.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
80,533.00 |
1,31,034.00 |
|
Total profit or loss, attributable to non-controlling interests |
(1,189.00) |
(1,531.00) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
2,048.00 |
1,983.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
709.00 |
676.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
2,949.00 |
2,949.00 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
27.34 |
44.49 |
|
Diluted earnings (loss) per share from continuing operations |
27.3 |
44.42 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
27.34 |
44.49 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
27.3 |
44.42 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
3,15,488.00 |
|
Capital work-in-progress |
93,849.00 |
|
Investment property |
0.00 |
|
Goodwill |
67,023.00 |
|
Other intangible assets |
1,04,719.00 |
|
Intangible assets under development |
6,402.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
816.00 |
|
Non-current financial assets |
|
|
Non-current investments |
17,059.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
81,275.00 |
|
Other non-current financial assets |
796.00 |
|
Total non-current financial assets |
99,130.00 |
|
Deferred tax assets (net) |
4,659.00 |
|
Other non-current assets |
82,985.00 |
|
Total non-current assets |
7,75,071.00 |
| 2 |
Current assets |
|
|
Inventories |
5,57,311.00 |
|
Current financial asset |
|
|
Current investments |
2,90,023.00 |
|
Trade receivables, current |
5,37,200.00 |
|
Cash and cash equivalents |
34,843.00 |
|
Bank balance other than cash and cash equivalents |
1,01,431.00 |
|
Loans, current |
40,651.00 |
|
Other current financial assets |
11,207.00 |
|
Total current financial assets |
10,15,355.00 |
|
Current tax assets (net) |
905.00 |
|
Other current assets |
1,24,958.00 |
|
Total current assets |
16,98,529.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
24,73,600.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
2,949.00 |
|
Other equity |
12,14,924.00 |
|
Total equity attributable to owners of parent |
12,17,873.00 |
|
Non controlling interest |
50,499.00 |
|
Total equity |
12,68,372.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
14,518.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
56,801.00 |
|
Total non-current financial liabilities |
71,319.00 |
|
Provisions, non-current |
3,480.00 |
|
Deferred tax liabilities (net) |
16,397.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
609.00 |
|
Total non-current liabilities |
91,805.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
73,846.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
15,266.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
9,25,882.00 |
|
Total Trade payable |
9,41,148.00 |
|
Other current financial liabilities |
50,934.00 |
|
Total current financial liabilities |
10,65,928.00 |
|
Other current liabilities |
27,324.00 |
|
Provisions, current |
7,183.00 |
|
Current tax liabilities (Net) |
12,988.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
11,13,423.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
12,05,228.00 |
|
Total equity and liabilites |
24,73,600.00 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Nutrient and other allied business |
8,66,087.00 |
15,01,260.00 |
| 2 |
Crop protection |
1,06,888.00 |
1,79,373.00 |
|
Total Segment Revenue |
9,72,975.00 |
16,80,633.00 |
|
Less: Inter segment revenue |
7,562.00 |
10,990.00 |
|
Revenue from operations |
9,65,413.00 |
16,69,643.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Nutrient and other allied business |
98,338.00 |
1,61,286.00 |
| 2 |
Crop protection |
14,516.00 |
25,632.00 |
|
Total Profit before tax |
1,12,854.00 |
1,86,918.00 |
|
i. Finance cost |
10,179.00 |
16,975.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(3,270.00) |
(3,730.00) |
|
Profit before tax |
1,05,945.00 |
1,73,673.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Nutrient and other allied business |
13,40,926.00 |
13,40,926.00 |
| 2 |
Crop protection |
3,28,601.00 |
3,28,601.00 |
|
Total Segment Asset |
16,69,527.00 |
16,69,527.00 |
|
Un-allocable Assets |
5,70,714.00 |
5,70,714.00 |
|
Net Segment Asset |
22,40,241.00 |
22,40,241.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Nutrient and other allied business |
9,19,514.00 |
9,19,514.00 |
| 2 |
Crop protection |
83,987.00 |
83,987.00 |
|
Total Segment Liabilities |
10,03,501.00 |
10,03,501.00 |
|
Un-allocable Liabilities |
28,115.00 |
28,115.00 |
|
Net Segment Liabilities |
10,31,616.00 |
10,31,616.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Remeasurement gain/(loss) on defined benefit plans |
145.00 |
145.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
145.00 |
145.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
37.00 |
37.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Effective portion of gains/( loss) on designated portion of hedging instruments in a cash flow hedge |
0.00 |
20.00 |
| 2 |
Exchange differences on translation of foreign operations |
2,649.00 |
2,536.00 |
|
Total Amount of items that will be reclassified to profit and loss |
2,649.00 |
2,556.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
5.00 |
| 5 |
Total Other comprehensive income |
2,757.00 |
2,659.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
1,73,677.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
16,975.00 |
|
Adjustments for decrease (increase) in inventories |
(45,456.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(1,94,930.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(6,303.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
2,78,913.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(13,597.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
22,234.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
1,745.00 |
|
Adjustments for provisions, current |
2,264.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
6,882.00 |
|
Adjustments for dividend income |
36.00 |
|
Adjustments for interest income |
11,229.00 |
|
Adjustments for share-based payments |
296.00 |
|
Adjustments for fair value losses (gains) |
(2,433.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(3,844.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
51,481.00 |
|
Net cash flows from (used in)
operations |
2,25,158.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
28,010.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
1,97,148.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
80,936.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
197.00 |
|
Purchase of property, plant and equipment |
70,821.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
40,000.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
36.00 |
|
Interest received |
10,235.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
27,574.00 |
|
Net cash flows from (used in)
investing activities |
(1,53,715.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
2,301.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
11,468.00 |
|
Repayments of borrowings |
1,258.00 |
|
Payments of lease liabilities |
5,763.00 |
|
Dividends paid |
26,511.00 |
|
Interest paid |
14,388.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(34,151.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
9,282.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
86.00 |
|
Net increase (decrease) in cash
and cash equivalents |
9,368.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
25,475.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
34,843.00 |