Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol KRISHANA
MSEI Symbol NOTLISTED
ISIN INE506W01012
Name of company KRISHANA PHOSCHEM 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 12-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
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 Unaudited
Segment Reporting Single segment
Description of single segment Fertilizers and Chemical
Start date and time of board meeting 12-01-2026   10:00:00
End date and time of board meeting 12-01-2026   10:38:00
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
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
There is no Default on Loans and Debt Securities



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 65,910.85 1,66,250.85
Other income 443.47 1,064.72
Total income 66,354.32 1,67,315.57
2 Expenses
(a) Cost of materials consumed 36,305.35 86,316.71
(b) Purchases of stock-in-trade 22,881.32 38,193.44
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (9,557.45) (6,314.52)
(d) Employee benefit expense 1,368.21 3,110.57
(e) Finance costs 892.18 2,522.98
(f) Depreciation, depletion and amortisation expense 895.06 2,572.62
(f) Other Expenses
1 Other Expenses 7,899.96 24,058.52
Total other expenses 7,899.96 24,058.52
Total expenses 60,684.63 1,50,460.32
3 Total profit before exceptional items and tax 5,669.69 16,855.25
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,669.69 16,855.25
6 Tax expense
7 Current tax 990.97 2,952.95
8 Deferred tax 1,346.31 4,195.27
9 Total tax expenses 2,337.28 7,148.22
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 3,332.41 9,707.03
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 3,332.41 9,707.03
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 3,332.41 9,707.03
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 6,182.76 6,182.76
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 5.39 15.7
Diluted earnings (loss) per share from continuing operations 5.39 15.7
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 5.39 15.7
Diluted earnings (loss) per share from continuing and discontinued operations 5.39 15.7
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above Unaudited Financial Results of the Company for the quarter & Nine Month ended 31st December, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 12th January 2026. The same have been subjected to limited review by the Statutory Auditors. 2. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015, as amended, as specified in section 133 of the Companies Act, 2013. 3. The figures For the Quarter ended 31st December 2025 are the balancing figures between unaudited figures of the Nine month ended 31st December 2025 and Half year ended on 30th September 2025 Which were subjected to limited review. 4. Based on the management approach as defined in Ind AS 108 - Operating Segment, the Managing Director and Chief Financial Officer of the company evaluates the company's performance and allocate resources based on an analysis of various performance indicators of business segment/s in which the company operates. The company is primarily engaged in the business of Fertilizer manufacturing and other products are backward integration therefore management recognize Fertilizer segment as the sole business segment. Hence, disclosure of segment-wise information is not required and accordingly not provided . 5 During the financial year 2023–24, the Company’s total turnover exceeded Rs.400 crores. Accordingly, in line with the provisions of the Income-tax Act, 1961, the Company will be subject to the normal corporate tax rate of 30%, plus applicable surcharge and cess, effective from the F.Y. 2025–26 (A.Y. 2026–27). In view of this change in the applicable tax rate, the Company has reassessed its deferred tax liabilities as at Dec. 31, 2025, in accordance with the requirements of Ind AS 12 – Income Taxes. As a result, the tax expense for the current quarter has been increased to reflect the revised tax rate. 6 The company has long term credit rating ICRA A+/Stable by ICRA & CRISILA/Stable,(reaffirmed) by CRISIL. 7 The company does not have any subsidiary/ Associate/Joint venture company (is),as on 31st December 2025 hence, consolidated financial statements is not applicable to company. 8 Previous period figures have been regrouped/reclassified, wherever necessary, to confirm with the current period classification/presentation. 9 The earning per share (EPS) are not annualized . 10 For the F.Y. 2025-26 Company is liable for MAT Tax liability u/s 115JB so we made current tax provision & deffered tax provision for the quarter & nine month ended 31 December 2025 on the similar basis. 11 The above Results are available on the websites of the Stock Exchange www.nseindia.com and Company's websites www.krishnaphoschem.com.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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)
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



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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