| Scrip Code | 534742 |
|---|---|
| NSE Symbol | ZUARI |
| MSEI Symbol | NOTLISTED |
| ISIN | INE840M01016 |
| Name of company | ZUARI AGRO CHEMICALS 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 | 07-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 30-10-2025 |
| 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 | Single segment |
| Description of single segment | Fertilisers |
| Start date and time of board meeting | 07-11-2025 11:20:00 |
| End date and time of board meeting | 07-11-2025 14:35:00 |
| 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 |
| 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 | 1,42,263.00 | 2,66,868.00 | |
| Other income | 472.00 | 1,090.00 | |
| Total income | 1,42,735.00 | 2,67,958.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 60,600.00 | 1,07,802.00 |
| (b) | Purchases of stock-in-trade | 34,334.00 | 67,194.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (3,203.00) | (2,303.00) |
| (d) | Employee benefit expense | 3,713.00 | 7,681.00 |
| (e) | Finance costs | 3,199.00 | 6,634.00 |
| (f) | Depreciation, depletion and amortisation expense | 2,518.00 | 4,969.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 29,443.00 | 55,044.00 |
| Total other expenses | 29,443.00 | 55,044.00 | |
| Total expenses | 1,30,604.00 | 2,47,021.00 | |
| 3 | Total profit before exceptional items and tax | 12,131.00 | 20,937.00 |
| 4 | Exceptional items | 81,749.00 | 81,749.00 |
| 5 | Total profit before tax | 93,880.00 | 1,02,686.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 3,168.00 | 5,803.00 |
| 8 | Deferred tax | 16,790.00 | 16,846.00 |
| 9 | Total tax expenses | 19,958.00 | 22,649.00 |
| 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 | 73,922.00 | 80,037.00 |
| 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 | 10,114.00 | 16,737.00 |
| 16 | Total profit (loss) for period | 84,036.00 | 96,774.00 |
| 17 | Other comprehensive income net of taxes | (17.00) | (7.00) |
| 18 | Total Comprehensive Income for the period | 84,019.00 | 96,767.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 80,586.00 | 90,495.00 | |
| Total profit or loss, attributable to non-controlling interests | 3,433.00 | 6,272.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (30.00) | (19.00) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 13.00 | 12.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 4,206.00 | 4,206.00 | |
| Face value of equity share capital | 10 | 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 | 191.68 | 215.21 | |
| Diluted earnings (loss) per share from continuing operations | 191.68 | 215.21 | |
| 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 | 191.68 | 215.21 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 191.68 | 215.21 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | As per financials submitted |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 13,316.00 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 342.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 2,394.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 1,52,106.00 | |
| Non-current financial assets | ||
| Non-current investments | 1,35,357.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | 438.00 | |
| Total non-current financial assets | 1,35,795.00 | |
| Deferred tax assets (net) | 604.00 | |
| Other non-current assets | 2,080.00 | |
| Total non-current assets | 3,06,637.00 | |
| 2 | Current assets | |
| Inventories | 24,583.00 | |
| Current financial asset | ||
| Current investments | 405.00 | |
| Trade receivables, current | 25,983.00 | |
| Cash and cash equivalents | 2,883.00 | |
| Bank balance other than cash and cash equivalents | 3,524.00 | |
| Loans, current | 1.00 | |
| Other current financial assets | 41,814.00 | |
| Total current financial assets | 74,610.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | 1,750.00 | |
| Total current assets | 1,00,943.00 | |
| 3 | Non-current assets classified as held for sale | 38.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 4,07,618.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 4,206.00 | |
| Other equity | 2,48,771.00 | |
| Total equity attributable to owners of parent | 2,52,977.00 | |
| Non controlling interest | 74.00 | |
| Total equity | 2,53,051.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 12,560.00 | |
| 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 | 0.00 | |
| Total non-current financial liabilities | 12,560.00 | |
| Provisions, non-current | 599.00 | |
| Deferred tax liabilities (net) | 16,584.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 0.00 | |
| Total non-current liabilities | 29,743.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 48,150.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 2.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 35,169.00 | |
| Total Trade payable | 35,171.00 | |
| Other current financial liabilities | 34,276.00 | |
| Total current financial liabilities | 1,17,597.00 | |
| Other current liabilities | 6,502.00 | |
| Provisions, current | 74.00 | |
| Current tax liabilities (Net) | 651.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 1,24,824.00 | |
| 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 | 1,54,567.00 | |
| Total equity and liabilites | 4,07,618.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | |||||||
| 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 | Re-measurement gains / (losses) on defined benefit plans | 38.00 | 34.00 |
| 2 | Share of OCI of joint ventures | (45.00) | (32.00) |
| Total Amount of items that will not be reclassified to profit and loss | (7.00) | 2.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 10.00 | 9.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (17.00) | (7.00) |
| 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 | 1,02,686.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 0.00 | |||||
| Adjustments for decrease (increase) in inventories | (7,975.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 2,054.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (831.00) | |||||
| 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 | 32,394.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 4,969.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | (938.00) | |||||
| 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 | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (81,607.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 126.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (51,808.00) | |||||
| Net cash flows from (used in) operations | 50,878.00 | |||||
| Dividends received | (29.00) | |||||
| Interest paid | (5,932.00) | |||||
| Interest received | (453.00) | |||||
| Income taxes paid (refund) | 2,885.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 53,443.00 | |||||
| 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 | 0.00 | |||||
| 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 | 4,434.00 | |||||
| Purchase of property, plant and equipment | 24,319.00 | |||||
| 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 | 0.00 | |||||
| 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 | 29.00 | |||||
| Interest received | 460.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (22,394.00) | |||||
| Net cash flows from (used in) investing activities | (41,790.00) | |||||
| 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 | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 56,525.00 | |||||
| Repayments of borrowings | 81,295.00 | |||||
| Payments of lease liabilities | 864.00 | |||||
| Dividends paid | 817.00 | |||||
| Interest paid | 5,720.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (32,171.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (20,518.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (20,518.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 23,401.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 2,883.00 | |||||