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
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 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 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



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 Consolidated Consolidated
1 Income
Revenue from operations 1,28,875.74 3,20,268.47
Other income 2,124.24 8,310.21
Total income 1,30,999.98 3,28,578.68
2 Expenses
(a) Cost of materials consumed 54,758.43 1,31,435.93
(b) Purchases of stock-in-trade 43,371.76 1,17,292.54
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (14,283.07) (40,481.00)
(d) Employee benefit expense 1,645.37 4,372.54
(e) Finance costs 38.99 128.92
(f) Depreciation, depletion and amortisation expense 8,329.84 23,755.18
(f) Other Expenses
1 Foreign exchange (gain)/loss (net) 453.81 (6,248.28)
2 Other expenses 18,828.63 54,980.35
Total other expenses 19,282.44 48,732.07
Total expenses 1,13,143.76 2,85,236.18
3 Total profit before exceptional items and tax 17,856.22 43,342.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 17,856.22 43,342.50
6 Tax expense
7 Current tax 2,245.51 6,629.41
8 Deferred tax 1,099.26 486.31
9 Total tax expenses 3,344.77 7,115.72
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 14,511.45 36,226.78
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 14,511.45 36,226.78
17 Other comprehensive income net of taxes 940.49 2,135.39
18 Total Comprehensive Income for the period 15,451.94 38,362.17
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 14,512.42 36,221.98
Total profit or loss, attributable to non-controlling interests (0.97) 4.80
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 15,452.90 38,357.16
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.96) 5.01
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 16.09 40.15
Diluted earnings (loss) per share from continuing operations 16.09 40.15
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 16.09 40.15
Diluted earnings (loss) per share from continuing and discontinued operations 16.09 40.15
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 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: (Rs in lakhs) Particulars Three Months ended Nine months ended Year ended 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 Loss / (Gain) on fair valuation of investments 182.25 (243.58) (418.09) (334.33) (1092.72) (805.37) 4.One of the major segments of the Group, viz Agrochemicals, is seasonal in nature and the 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. 5.The Board of Directors at its meeting held on January 29, 2026 has declared an interim dividend of Rs.6 /- per equity share. 6.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 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. 7.The Company has 39 subsidiaries (including 11 step down subsidiaries of one of the subsidiary) as on December 31, 2025.



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Agrochemicals 1,14,111.51 2,79,009.17
2 Non-Agrochemicals 14,764.23 41,259.30
Total Segment Revenue 1,28,875.74 3,20,268.47
Less: Inter segment revenue
Revenue from operations 1,28,875.74 3,20,268.47
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Agrochemicals 13,449.20 30,492.76
2 Non-Agrochemicals 3,803.43 10,996.63
Total Profit before tax 17,252.63 41,489.39
i. Finance cost 38.99 128.92
ii. Other Unallocable Expenditure net off Unallocable income (642.58) (1,982.03)
Profit before tax 17,856.22 43,342.50
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Agrochemicals 4,20,484.59 4,20,484.59
2 Non-Agrochemicals 15,510.23 15,510.23
Total Segment Asset 4,35,994.82 4,35,994.82
Un-allocable Assets 95,969.39 95,969.39
Net Segment Asset 5,31,964.21 5,31,964.21
4 Segment Liabilities
Segment Liabilities
1 Agrochemicals 2,24,278.67 2,24,278.67
2 Non-Agrochemicals 4,056.83 4,056.83
Total Segment Liabilities 2,28,335.50 2,28,335.50
Un-allocable Liabilities 20,602.00 20,602.00
Net Segment Liabilities 2,48,937.50 2,48,937.50
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The activities of the Group are divided into two business segments viz. Agrochemicals, Non-agrochemicals (representing Belts, Dyes & Dye Intermediates and General Chemicals). These segments form the basis for management control and therefore the basis for monitoring. Based on the management approach as defined in Ind AS 108 - 'Operating Segments' the Chief Operating Decision Maker evaluates the Group's performance and allocates resources based on an analysis of various performance indicators by business segments and segment information is presented accordingly.



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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 14.84 2.80
Total Amount of items that will not be reclassified to profit and loss 14.84 2.80
2 Income tax relating to items that will not be reclassified to profit or loss 3.73 0.70
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 929.38 2,133.29
Total Amount of items that will be reclassified to profit and loss 929.38 2,133.29
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 940.49 2,135.39