Integrated Filing — IndAS



General information about company

Scrip Code 538666
NSE Symbol SHARDACROP
MSEI Symbol NOTLISTED
ISIN INE221J01015
Name of company SHARDA CROPCHEM 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 29-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-01-2026
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 The consolidated financial statements of the Company contains segment information as per IND AS 108 - Operating Segments accordingly separate information is not included in the Standalone financial results.
Start date and time of board meeting 29-01-2026   12:45:00
End date and time of board meeting 29-01-2026   14:00:00
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
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 01-10-2025 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 1,12,105.62 2,75,974.17
Other income 7,057.96 14,860.73
Total income 1,19,163.58 2,90,834.90
2 Expenses
(a) Cost of materials consumed 54,758.44 1,31,435.93
(b) Purchases of stock-in-trade 29,915.54 83,606.64
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (11,725.70) (33,979.48)
(d) Employee benefit expense 1,381.15 3,607.82
(e) Finance costs 6.61 31.36
(f) Depreciation, depletion and amortisation expense 8,326.07 23,744.16
(f) Other Expenses
1 Other Expenses 16,124.23 48,581.59
2 Foreign Exchange Gain or Loss 346.83 (5,652.43)
Total other expenses 16,471.06 42,929.16
Total expenses 99,133.17 2,51,375.59
3 Total profit before exceptional items and tax 20,030.41 39,459.31
4 Exceptional items 0.00 0.00
5 Total profit before tax 20,030.41 39,459.31
6 Tax expense
7 Current tax 1,734.96 5,535.22
8 Deferred tax 1,574.20 1,432.59
9 Total tax expenses 3,309.16 6,967.81
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 16,721.25 32,491.50
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 16,721.25 32,491.50
17 Other comprehensive income net of taxes 10.95 1.67
18 Total Comprehensive Income for the period 16,732.20 32,493.17
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 9,022.05 9,022.05
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 18.53 36.01
Diluted earnings (loss) per share from continuing operations 18.53 36.01
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 18.53 36.01
Diluted earnings (loss) per share from continuing and discontinued operations 18.53 36.01
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) Quarterlyand nine months ended earnings per share is not annualised Notes: 1. The aforesaid financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on January 29, 2026. The statutory auditors have expressed an unmodified conclusion on these results. 2. The financial results for all the periods presented have been prepared in accordance with the recognition and measurement principles of Ind AS notified under the Companies Indian Accounting Standards Rules, 2015 as amended from time to time. 3. Other expenses income includes loss gain on fair valuation of investments as under: Particulars Quarter ended Nine months ended Year ended December 31, September 30, December 31, December 31, December 31, March 31 2025 2025 2024 2025 2024 2025 Loss or gain on fair valuation of investments 182.25 -243.58 -418.09 -334.33 -1,092.72 -805.37 4. Other income includes: Particulars Quarter ended Nine months ended Year ended December 31, September 30, Decemberr 31, December 31, December 31, March 31, 2025 2025 2024 2025 2024 2025 Dividend received from subsidiary 4,967.08 1,752.72 8,046.59 6,719.80 8,046.59 12,374.21 5. One of the major segments of the Company, viz. Agrochemicals is seasonal in nature and its performance can be impacted by cropping pattern and weather conditions across the globe. Accordingly, quarterly figures are not representative of the other quarters and full year's performance. 6. The consolidated financial statements of the Company contains segment information as per IND AS 108 - Operating Segments accordingly separate information is not included in the Standalone financial results. 7.The Board of Directors at its meeting held on January 29, 2026 has declared an interim dividend Rs.6 /- per equity share. 8.On November 21, 2025, the Government of India notified the four labour codes, the code on Wages 2019, Industrial Relations Code 2020, Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code 2020 consolidating 29 existing labour laws. The Company has assessed and taken incremental impact of these changes on the basis of internal assessment with guidance provided by the Institute of Chartered Accountants of India. The incremental impact is not material. The Company continues to monitor the finalization of Central/State Rules and clarifications from the Government on other aspects of the Labour code and would provide appropriate accounting effect on the basis of such developments as needed.



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
1 Gratuity 14.65 2.23
Total Amount of items that will not be reclassified to profit and loss 14.65 2.23
2 Income tax relating to items that will not be reclassified to profit or loss 3.70 0.56
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 10.95 1.67