| Scrip Code | 523630 |
|---|---|
| NSE Symbol | NFL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE870D01012 |
| Name of company | NATIONAL FERTILIZERS 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 | 13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 03-02-2026 |
| 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 | 13-02-2026 15:00:00 |
| End date and time of board meeting | 13-02-2026 17:05:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 6,86,975.00 | 17,16,699.00 | |
| Other income | 1,737.00 | 4,155.00 | |
| Total income | 6,88,712.00 | 17,20,854.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,81,758.00 | 5,05,379.00 |
| (b) | Purchases of stock-in-trade | 1,23,553.00 | 6,82,483.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,62,513.00 | (41,029.00) |
| (d) | Employee benefit expense | 18,056.00 | 48,935.00 |
| (e) | Finance costs | 7,172.00 | 17,265.00 |
| (f) | Depreciation, depletion and amortisation expense | 11,045.00 | 30,555.00 |
| (f) | Other Expenses | ||
| 1 | Power & Fuel | 1,23,622.00 | 3,54,782.00 |
| 2 | Other expenses | 47,886.00 | 1,14,883.00 |
| Total other expenses | 1,71,508.00 | 4,69,665.00 | |
| Total expenses | 6,75,605.00 | 17,13,253.00 | |
| 3 | Total profit before exceptional items and tax | 13,107.00 | 7,601.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 13,107.00 | 7,601.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,635.00 | 2,635.00 |
| 8 | Deferred tax | 1,095.00 | (180.00) |
| 9 | Total tax expenses | 3,730.00 | 2,455.00 |
| 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 | 9,377.00 | 5,146.00 |
| 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 | 4,143.00 | 849.00 |
| 16 | Total profit (loss) for period | 13,520.00 | 5,995.00 |
| 17 | Other comprehensive income net of taxes | 24.00 | 71.00 |
| 18 | Total Comprehensive Income for the period | 13,544.00 | 6,066.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 49,058.00 | 49,058.00 | |
| 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 | 2.76 | 1.22 | |
| Diluted earnings (loss) per share from continuing operations | 2.76 | 1.22 | |
| 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 | 2.76 | 1.22 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.76 | 1.22 | |
| 24 | Debt equity ratio | 1.9800 | 1.9800 |
| 25 | Debt service coverage ratio | 3.700 | 2.2300 |
| 26 | Interest service coverage ratio | 4.2200 | 2.3700 |
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Manufactured Fertilizers (Urea, Bentonite Sulphure,Bio fertilizers) | 3,33,407.00 | 9,49,752.00 | ||||
| 2 | Manufactured Chemicals (Industrial Products, Agro Chemicals, etc) | 12,025.00 | 36,977.00 | ||||
| 3 | Traded Imported Fertilizers (Under NBS) | 2,73,916.00 | 6,10,697.00 | ||||
| 4 | Others (Domestic Traded Product, Agro Inputs, Sale Services, etc.) | 69,702.00 | 1,30,871.00 | ||||
| 5 | Elimination | (2,075.00) | (11,598.00) | ||||
| Total Segment Revenue | 6,86,975.00 | 17,16,699.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 6,86,975.00 | 17,16,699.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Manufactured Fertilizers (Urea, Bentonite Sulphure,Bio fertilizers) | 4,109.00 | (901.00) | ||||
| 2 | Manufactured Chemicals (Industrial Products, Agro Chemicals, etc) | 2,616.00 | 8,903.00 | ||||
| 3 | Traded Imported Fertilizers (Under NBS) | 14,128.00 | 15,088.00 | ||||
| 4 | Others (Domestic Traded Product, Agro Inputs, Sale Services, etc.) | 2,450.00 | 9,930.00 | ||||
| 5 | Elimination | 0.00 | 0.00 | ||||
| Total Profit before tax | 23,303.00 | 33,020.00 | |||||
| i. Finance cost | 7,172.00 | 17,265.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (1,119.00) | 7,305.00 | |||||
| Profit before tax | 17,250.00 | 8,450.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Manufactured Fertilizers (Urea, Bentonite Sulphure,Bio fertilizers) | 7,69,395.00 | 7,69,395.00 | ||||
| 2 | Manufactured Chemicals (Industrial Products, Agro Chemicals, etc) | 7,267.00 | 7,267.00 | ||||
| 3 | Traded Imported Fertilizers (Under NBS) | 3,26,428.00 | 3,26,428.00 | ||||
| 4 | Others (Domestic Traded Product, Agro Inputs, Sale Services, etc.) | 43,011.00 | 43,011.00 | ||||
| 5 | Elimination | 0.00 | 0.00 | ||||
| Total Segment Asset | 11,46,101.00 | 11,46,101.00 | |||||
| Un-allocable Assets | 1,40,478.00 | 1,40,478.00 | |||||
| Net Segment Asset | 12,86,579.00 | 12,86,579.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Manufactured Fertilizers (Urea, Bentonite Sulphure,Bio fertilizers) | 4,43,453.00 | 4,43,453.00 | ||||
| 2 | Manufactured Chemicals (Industrial Products, Agro Chemicals, etc) | 3,109.00 | 3,109.00 | ||||
| 3 | Traded Imported Fertilizers (Under NBS) | 5,661.00 | 5,661.00 | ||||
| 4 | Others (Domestic Traded Product, Agro Inputs, Sale Services, etc.) | 1,165.00 | 1,165.00 | ||||
| 5 | Elimination | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 4,53,388.00 | 4,53,388.00 | |||||
| Un-allocable Liabilities | 5,63,197.00 | 5,63,197.00 | |||||
| Net Segment Liabilities | 10,16,585.00 | 10,16,585.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | Income tax relating to items that will not be reclassified to profit or loss | 32.00 | 95.00 |
| Total Amount of items that will not be reclassified to profit and loss | 32.00 | 95.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 8.00 | 24.00 |
| 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 | 24.00 | 71.00 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | M/s RSPH & Associates | Yes | 31-12-2028 | ||
|---|---|---|---|---|---|
| 2 | M/s Dassani & Associates LLP | Yes | 30-09-2027 | ||