Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol CLSL
MSEI Symbol NOTLISTED
ISIN INE00NH01017
Name of company CROP LIFE SCIENCE LIMITED
Type of company SME
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 12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Standalone
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 12-11-2025   16:00:00
End date and time of board meeting 12-11-2025   16:30:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 20-04-2023
Indicate Company website link for updated RPT policy of the Company https://croplifescience.com/wp-content/uploads/2023/04/Policy-on-Related-Party-Transaction.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Pursuant to the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and circulars issued thereunder, we wish toinform that: CLSL, a company listed on the NSE SME Platform, has neither issued any debt securities nor availed any loan facilitiesfrom banks or financial institutions that are currently in default. The Company deals solely in equity shares and, as on date, there is no instance of default in repaymentof any borrowings or interest thereon.



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 01-04-2025 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 Standalone Standalone
1 Income
Revenue from operations 12,027.25 12,027.25
Other income 74.23 74.23
Total income 12,101.48 12,101.48
2 Expenses
(a) Cost of materials consumed 10,020.93 10,020.93
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (960.48) (960.48)
(d) Employee benefit expense 735.38 735.38
(e) Finance costs 282.27 282.27
(f) Depreciation, depletion and amortisation expense 189.41 189.41
(f) Other Expenses
1 Other Expenses 1,425.86 1,425.86
Total other expenses 1,425.86 1,425.86
Total expenses 11,693.37 11,693.37
3 Total profit before exceptional items and tax 408.11 408.11
4 Exceptional items 29.63 29.63
5 Total profit before tax 437.74 437.74
6 Tax expense
7 Current tax 126.74 126.74
8 Deferred tax (11.43) (11.43)
9 Total tax expenses 115.31 115.31
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 322.43 322.43
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 0.00
16 Total profit (loss) for period 322.43 322.43
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 322.43 322.43
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 1,714.00 1,714.00
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 2.55 2.55
Diluted earnings (loss) per share from continuing operations 2.55 2.55
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 2.55 2.55
Diluted earnings (loss) per share from continuing and discontinued operations 2.55 2.55
24 Debt equity ratio 0.67 0.67
25 Debt service coverage ratio 2.68 2.68
26 Interest service coverage ratio 2.69 2.69
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) The above Unaudited Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meeting held on November 12, 2025.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,311.93
Capital work-in-progress 0.00
Investment property 1,248.13
Goodwill 0.00
Other intangible assets 17.71
Intangible assets under development 322.81
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 62.02
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 35.79
Total non-current financial assets 97.81
Deferred tax assets (net) 49.75
Other non-current assets 0.00
Total non-current assets 3,048.14
2 Current assets
Inventories 6,952.90
Current financial asset
Current investments 0.00
Trade receivables, current 8,099.94
Cash and cash equivalents 181.01
Bank balance other than cash and cash equivalents 22.60
Loans, current 0.00
Other current financial assets 3,324.94
Total current financial assets 11,628.49
Current tax assets (net) 0.00
Other current assets 33.73
Total current assets 18,615.12
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 21,663.26
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,714.00
Other equity 6,428.61
Total equity attributable to owners of parent 8,142.61
Non controlling interest
Total equity 8,142.61
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 295.28
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 251.02
Total non-current financial liabilities 546.30
Provisions, non-current 114.85
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 661.15
Current liabilities
Current financial liabilities
Borrowings, current 5,200.08
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 141.29
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,108.57
Total Trade payable 6,249.86
Other current financial liabilities 926.85
Total current financial liabilities 12,376.79
Other current liabilities 454.81
Provisions, current 0.00
Current tax liabilities (Net) 27.90
Deferred government grants, Current 0.00
Total current liabilities 12,859.50
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 13,520.65
Total equity and liabilites 21,663.26
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 01-04-2025 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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Agro chemicals 11,926.50 11,926.50
2 Agro trade 0.0010075 0.0010075
3 Interest & Other Income 0.0007481 0.0007481
4 Revenue from operations 0.00 0.00
Total Segment Revenue 12,102.06 12,102.06
Less: Inter segment revenue 0.00 0.00
Revenue from operations 12,102.06 12,102.06
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Agro chemicals 2,081.13 2,081.13
2 Agro trade 0.00 0.00
3 Interest & Other Income 0.00 0.00
4 Revenue from operations 0.00 0.00
Total Profit before tax 2,081.13 2,081.13
i. Finance cost 282.27 282.27
ii. Other Unallocable Expenditure net off Unallocable income 1,403.29 1,403.29
Profit before tax 395.57 395.57
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Agro chemicals 21,851.90 21,851.90
2 Agro trade 100.75 100.75
3 Interest & Other Income 0.00 0.00
4 Revenue from operations 0.00 0.00
Total Segment Asset 21,952.65 21,952.65
Un-allocable Assets 0.00 0.00
Net Segment Asset 21,952.65 21,952.65
4 Segment Liabilities
Segment Liabilities
1 Agro chemicals 21,773.02 21,773.02
2 Agro trade 179.63 179.63
3 Interest & Other Income 0.00 0.00
4 Revenue from operations 0.00 0.00
Total Segment Liabilities 21,952.65 21,952.65
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 21,952.65 21,952.65
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 01-04-2025 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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
5 Total Other comprehensive income



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 437.74
Adjustments for reconcile profit (loss)
Adjustments for finance costs 282.27
Adjustments for decrease (increase) in inventories (2,063.52)
Adjustments for decrease (increase) in trade receivables, current (1,212.70)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,110.97)
Adjustments for decrease (increase) in other non-current assets (1.92)
Adjustments for other financial assets, non-current 37.83
Adjustments for other financial assets, current (2.75)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,095.21
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 176.49
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 189.41
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (123.26)
Adjustments for other financial liabilities, non-current 51.24
Adjustments for unrealised foreign exchange losses gains (9.34)
Adjustments for dividend income 0.00
Adjustments for interest income 5.62
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 0.00
Other adjustments to reconcile profit (loss) (29.63)
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) (1,727.26)
Net cash flows from (used in) operations (1,289.52)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 117.16
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,406.68)
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 344.99
Purchase of property, plant and equipment 133.34
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 0.00
Interest received 5.62
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (22.60)
Net cash flows from (used in) investing activities 194.67
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 1,652.85
Repayments of borrowings 0.00
Payments of lease liabilities 68.48
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (264.00)
Net cash flows from (used in) financing activities 1,320.37
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 108.36
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 108.36
Cash and cash equivalents cash flow statement at beginning of period 72.65
Cash and cash equivalents cash flow statement at end of period 181.01





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 CROP LIFE SCIENCE LIMITED Hetban Spechem Limited Entity controlled by KMP or their relative Any other transaction Rent paid 1,700.00 on Arms length Basis and in ordinary course of business 48.00 0.00 51.60
2 CROP LIFE SCIENCE LIMITED CLSL Pack Science Pvt. Ltd Entity controlled by KMP or their relative Purchase of goods or services 1,000.00 on Arms length Basis and in ordinary course of business 3.29 1.80 2.28
3 CROP LIFE SCIENCE LIMITED Hetban Spechem Limited Entity controlled by KMP or their relative Advance 1,700.00 on Arms length Basis and in ordinary course of business 0.00 23.00 23.00
4 CROP LIFE SCIENCE LIMITED Hetban Spechem Limited Entity controlled by KMP or their relative Any other transaction Lease liability 1,700.00 on Arms length Basis and in ordinary course of business 282.52 0.00 0.00
5 CROP LIFE SCIENCE LIMITED Ashvin R. Lunagaria Director and Member Remuneration 500.00 on Arms length Basis and in ordinary course of business 30.00 0.00 3.77
6 CROP LIFE SCIENCE LIMITED Ashvin R. Lunagaria Director and Member Any other transaction Reimbursement Expense 500.00 on Arms length Basis and in ordinary course of business 0.41 0.00 0.00
7 CROP LIFE SCIENCE LIMITED Chunilal Samajubhai Viroliya Director Remuneration 500.00 on Arms length Basis and in ordinary course of business 30.00 0.00 3.77
8 CROP LIFE SCIENCE LIMITED Chunilal Samajubhai Viroliya Director Any other transaction Reimbursement Expense 500.00 on Arms length Basis and in ordinary course of business 1.95 0.00 0.00
9 CROP LIFE SCIENCE LIMITED MiteshKumar JayramBhai Rajgor Company Secretary Remuneration 50.00 on Arms length Basis and in ordinary course of business 2.22 0.00 0.35
10 CROP LIFE SCIENCE LIMITED Harendra Mukeshbhai Sevak Director Any other transaction Sitting Fees NA 0.15 0.03 0.05
11 CROP LIFE SCIENCE LIMITED Parulben Hiteshkumar Shah Director Any other transaction Sitting Fees NA 0.15 0.03 0.05
12 CROP LIFE SCIENCE LIMITED Devang Bhikhubhai Parekh Director Any other transaction Sitting Fees NA 0.15 0.03 0.05
13 CROP LIFE SCIENCE LIMITED MiteshKumar JayramBhai Rajgor Company Secretary Any other transaction Reimbursement Expense 50.00 on Arms length Basis and in ordinary course of business 0.01 0.00 0.01
14 CROP LIFE SCIENCE LIMITED Rajesh V. Lunagariya Director and Member Loan 500.00 on Arms length Basis and in ordinary course of business 0.00 1.50 0.22
15 CROP LIFE SCIENCE LIMITED Rajesh V. Lunagariya Director and Member Loan 500.00 on Arms length Basis and in ordinary course of business 1.28 1.50 0.22
16 CROP LIFE SCIENCE LIMITED Ashvin R. Lunagaria Director and Member Loan 500.00 on Arms length Basis and in ordinary course of business 8.83 0.01 1.67
17 CROP LIFE SCIENCE LIMITED Ashvin R. Lunagaria Director and Member Loan 500.00 on Arms length Basis and in ordinary course of business 7.17 0.01 1.67
18 CROP LIFE SCIENCE LIMITED Chunilal Samajubhai Viroliya Director Loan 500.00 on Arms length Basis and in ordinary course of business 6.00 1.48 1.48
19 CROP LIFE SCIENCE LIMITED Chunilal Samajubhai Viroliya Director Loan 500.00 on Arms length Basis and in ordinary course of business 6.00 1.48 1.48
20 CROP LIFE SCIENCE LIMITED Rajesh V. Lunagariya Director and Member Remuneration 500.00 on Arms length Basis and in ordinary course of business 36.00 0.00 4.45
21 CROP LIFE SCIENCE LIMITED Rajesh V. Lunagariya Director and Member Any other transaction Reimbursement Expense 500.00 on Arms length Basis and in ordinary course of business 1.66 0.00 0.00
Total value of transaction during the reporting period 465.79