Integrated Filing — IndAS
General information about company
| Scrip Code |
500690 |
| NSE Symbol |
GSFC |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE026A01025 |
| Name of company |
GUJARAT STATE FERTILIZERS & 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 |
09-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
15-01-2026 |
| 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 |
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 |
09-02-2026 15:00:00 |
| End date and time of board meeting |
09-02-2026 17:00:00 |
| 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 |
2,94,105.00 |
8,31,283.00 |
|
Other income |
5,620.00 |
24,092.00 |
|
Total income |
2,99,725.00 |
8,55,375.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,79,410.00 |
4,36,265.00 |
| (b) |
Purchases of stock-in-trade |
19,525.00 |
1,18,536.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
8,418.00 |
10,505.00 |
| (d) |
Employee benefit expense |
18,504.00 |
55,445.00 |
| (e) |
Finance costs |
142.00 |
1,075.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
5,037.00 |
14,850.00 |
| (f) |
Other Expenses |
| 1 |
Power and Fuel |
24,075.00 |
68,299.00 |
| 2 |
Other expenses |
26,407.00 |
71,519.00 |
|
Total other expenses |
50,482.00 |
1,39,818.00 |
|
Total expenses |
2,81,518.00 |
7,76,494.00 |
| 3 |
Total profit before exceptional items and tax |
18,207.00 |
78,881.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
18,207.00 |
78,881.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
3,950.00 |
16,891.00 |
| 8 |
Deferred tax |
(1,463.00) |
623.00 |
| 9 |
Total tax expenses |
2,487.00 |
17,514.00 |
| 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 |
15,720.00 |
61,367.00 |
| 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 |
95.00 |
719.00 |
| 16 |
Total profit (loss) for period |
15,815.00 |
62,086.00 |
| 17 |
Other comprehensive income net of taxes |
(12,220.00) |
(5,892.00) |
| 18 |
Total Comprehensive Income for the period |
3,595.00 |
56,194.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
15,806.00 |
62,068.00 |
|
Total profit or loss, attributable to non-controlling interests |
9.00 |
18.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
3,586.00 |
56,176.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
9.00 |
18.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
7,970.00 |
7,970.00 |
|
Face value of equity share capital |
2 |
2 |
| 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 |
3.97 |
15.58 |
|
Diluted earnings (loss) per share from continuing operations |
3.97 |
15.58 |
| 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 |
3.97 |
15.58 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3.97 |
15.58 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
FERTILIZER PRODUCTS |
2,34,455.00 |
6,54,539.00 |
| 2 |
INDUSTRIAL PRODUCTS |
59,650.00 |
1,76,744.00 |
|
Total Segment Revenue |
2,94,105.00 |
8,31,283.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
2,94,105.00 |
8,31,283.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
FERTILIZER PRODUCTS |
12,170.00 |
48,742.00 |
| 2 |
INDUSTRIAL PRODUCTS |
857.00 |
8,721.00 |
|
Total Profit before tax |
13,027.00 |
57,463.00 |
|
i. Finance cost |
142.00 |
1,075.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(5,417.00) |
(23,212.00) |
|
Profit before tax |
18,302.00 |
79,600.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
FERTILIZER PRODUCTS |
5,35,110.00 |
5,35,110.00 |
| 2 |
INDUSTRIAL PRODUCTS |
2,46,793.00 |
2,46,793.00 |
|
Total Segment Asset |
7,81,903.00 |
7,81,903.00 |
|
Un-allocable Assets |
6,86,525.00 |
6,86,525.00 |
|
Net Segment Asset |
14,68,428.00 |
14,68,428.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
FERTILIZER PRODUCTS |
84,652.00 |
84,652.00 |
| 2 |
INDUSTRIAL PRODUCTS |
19,301.00 |
19,301.00 |
|
Total Segment Liabilities |
1,03,953.00 |
1,03,953.00 |
|
Un-allocable Liabilities |
1,13,270.00 |
1,13,270.00 |
|
Net Segment Liabilities |
2,17,223.00 |
2,17,223.00 |
|
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 |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
(14,263.00) |
(6,877.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(14,263.00) |
(6,877.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(2,043.00) |
(985.00) |
| 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 |
(12,220.00) |
(5,892.00) |