Integrated Filing — IndAS



General information about company

Scrip Code 500085
NSE Symbol CHAMBLFERT
MSEI Symbol NOTLISTED
ISIN INE085A01013
Name of company CHAMBAL FERTILISERS AND 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 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-01-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 10-02-2026   16:00:00
End date and time of board meeting 10-02-2026   17:25:00
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 5,89,826.00 18,00,863.00
Other income 1,396.00 22,265.00
Total income 5,91,222.00 18,23,128.00
2 Expenses
(a) Cost of materials consumed 1,61,160.00 4,63,808.00
(b) Purchases of stock-in-trade 1,78,956.00 7,04,256.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 40,189.00 14,954.00
(d) Employee benefit expense 9,527.00 22,135.00
(e) Finance costs 92.00 424.00
(f) Depreciation, depletion and amortisation expense 8,778.00 25,888.00
(f) Other Expenses
1 Other Expenses 1,17,903.00 3,53,311.00
Total other expenses 1,17,903.00 3,53,311.00
Total expenses 5,16,605.00 15,84,776.00
3 Total profit before exceptional items and tax 74,617.00 2,38,352.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 74,617.00 2,38,352.00
6 Tax expense
7 Current tax 20,748.00 66,248.00
8 Deferred tax (2,585.00) (8,324.00)
9 Total tax expenses 18,163.00 57,924.00
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 56,454.00 1,80,428.00
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 0.00 0.00
16 Total profit (loss) for period 56,454.00 1,80,428.00
17 Other comprehensive income net of taxes 998.00 9,212.00
18 Total Comprehensive Income for the period 57,452.00 1,89,640.00
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 40,065.00 40,065.00
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 14.09 45.03
Diluted earnings (loss) per share from continuing operations 14.09 45.03
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 14.09 45.03
Diluted earnings (loss) per share from continuing and discontinued operations 14.09 45.03
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) Notes: 1. These financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Companies (Indian Accounting Standards) Rules, 2015, as amended. 2. The financial results for the quarter and nine months ended December 31, 2025 have been prepared on the basis of notified concession prices for urea under New Urea Policy 2015, New Pricing Scheme - Stage III, New Investment Policy 2012 (amended), Modified New Pricing Scheme - Stage - III and Uniform Freight Policy, which were further adjusted for input price escalation / de-escalation and energy norms, as estimated on the basis of prescribed norms in line with known policy parameters. The subsidy on Phosphatic and Potassic fertilisers has been accounted for as per concession rates based on Nutrient Based Subsidy Policy and Freight subsidy has been accounted for in line with the applicable policy, notified by Government of India. 3. The Government of India notified the four Labour Codes (the 'New Labour Codes') effective November 21, 2025. The Ministry of Labour and Employment has also issued draft Central Rules and FAQs to help in assessing the financial impact of these changes. The Company has ascertained its estimated obligations under the New Labour Codes based on best estimates with the involvement of management experts, wherever required, and consistent with guidance provided by the Institute of Chartered Accountants of India (ICAI). Accordingly, considering the above, the Company has estimated and recognised incremental obligations on account of employees past services aggregating to Rs. 30.39 Crore which is included in Employee Benefits Expense in the financial results for the quarter and nine months ended December 31, 2025. Further, the Company will continue to monitor the progress on the finalisation of Central/State Rules, and any resulting impact will be taken in the forthcoming quarter(s), as required. 4. The financial results were reviewed by the Audit Committee and the Board of Directors have approved the financial results at its meeting held on February 10, 2026. The Auditors of the Company have carried out limited review of these financial results.



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)
1 Own Manufactured Fertilisers 3,70,809.00 10,13,402.00
2 Complex Fertilisers 1,85,005.00 6,70,219.00
3 Crop Protection Chemicals, Speciality Nutrients and Seeds 34,012.00 1,17,242.00
4 Others 0.00 0.00
Total Segment Revenue 5,89,826.00 18,00,863.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 5,89,826.00 18,00,863.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Own Manufactured Fertilisers 64,082.00 1,65,475.00
2 Complex Fertilisers 2,577.00 29,286.00
3 Crop Protection Chemicals, Speciality Nutrients and Seeds 7,736.00 27,773.00
4 Others 0.00 0.00
Total Profit before tax 74,395.00 2,22,534.00
i. Finance cost 92.00 424.00
ii. Other Unallocable Expenditure net off Unallocable income (314.00) (16,242.00)
Profit before tax 74,617.00 2,38,352.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Own Manufactured Fertilisers 7,27,419.00 7,27,419.00
2 Complex Fertilisers 3,35,762.00 3,35,762.00
3 Crop Protection Chemicals, Speciality Nutrients and Seeds 28,870.00 28,870.00
4 Others 1,24,233.00 1,24,233.00
Total Segment Asset 12,16,284.00 12,16,284.00
Un-allocable Assets 1,82,399.00 1,82,399.00
Net Segment Asset 13,98,683.00 13,98,683.00
4 Segment Liabilities
Segment Liabilities
1 Own Manufactured Fertilisers 1,19,989.00 1,19,989.00
2 Complex Fertilisers 1,06,050.00 1,06,050.00
3 Crop Protection Chemicals, Speciality Nutrients and Seeds 13,315.00 13,315.00
4 Others 5,624.00 5,624.00
Total Segment Liabilities 2,44,978.00 2,44,978.00
Un-allocable Liabilities 1,50,686.00 1,50,686.00
Net Segment Liabilities 3,95,664.00 3,95,664.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) As defined by Ind AS-108, 'Operating Segments', the Chief Operating Decision Maker (CODM) of the Company had identified and determined the business into reportable segments namely (a) Own Manufactured Fertilisers, (b) Complex Fertilisers, (c) Crop Protection Chemicals, Speciality Nutrients and Seeds, and (d) Others including Technical Ammonium Nitrate (TAN). Clarification - 1. Unallocable assets are unallocated assets (Including Fixed Deposits and Investment in Mutual Funds) 2. Unallocable liabilities are unallocated liabilities (Including Deferred Tax Liabilities)



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 Re-measurement Gain / (Loss) on Defined Benefit Plans 15.00 44.00
Total Amount of items that will not be reclassified to profit and loss 15.00 44.00
2 Income tax relating to items that will not be reclassified to profit or loss 4.00 11.00
3 Amount of items that will be reclassified to profit and loss
1 Effective Portion of Exchange Difference Loss on Hedging Instruments re-classified to Profit or Loss 1,308.00 12,127.00
Total Amount of items that will be reclassified to profit and loss 1,308.00 12,127.00
4 Income tax relating to items that will be reclassified to profit or loss 321.00 2,948.00
5 Total Other comprehensive income 998.00 9,212.00