Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol MADRASFERT
MSEI Symbol NOTLISTED
ISIN INE414A01015
Name of company MADRAS 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 12-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Manufacturing of Chemical Fertilizers
Start date and time of board meeting 12-05-2026   12:30:00
End date and time of board meeting 12-05-2026   14:45:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 29-09-2022
Indicate Company website link for updated RPT policy of the Company www.madrasfert.co.in
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
No Default



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 69,921.00 2,30,035.00
Other income 1,344.00 7,320.00
Total income 71,265.00 2,37,355.00
2 Expenses
(a) Cost of materials consumed 39,092.00 1,23,312.00
(b) Purchases of stock-in-trade 517.00 1,593.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,593.00 4,093.00
(d) Employee benefit expense 2,691.00 11,125.00
(e) Finance costs 1,476.00 5,885.00
(f) Depreciation, depletion and amortisation expense 360.00 1,354.00
(f) Other Expenses
1 Operating and Maintenance Expenses 21,300.00 75,729.00
2 Other Expenses 1,146.00 3,195.00
Total other expenses 22,446.00 78,924.00
Total expenses 68,175.00 2,26,286.00
3 Total profit before exceptional items and tax 3,090.00 11,069.00
4 Exceptional items (838.00) (838.00)
5 Total profit before tax 2,252.00 10,231.00
6 Tax expense
7 Current tax 354.00 2,012.00
8 Deferred tax (191.00) 177.00
9 Total tax expenses 163.00 2,189.00
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 2,089.00 8,042.00
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 2,089.00 8,042.00
17 Other comprehensive income net of taxes 4,385.00 4,385.00
18 Total Comprehensive Income for the period 6,474.00 12,427.00
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 16,110.00 16,110.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve (7,017.00)
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.33 4.99
Diluted earnings (loss) per share from continuing operations 1.33 4.99
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 1.33 4.99
Diluted earnings (loss) per share from continuing and discontinued operations 1.33 4.99
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 to the Audited Financial Results for the Quarter and Year ended March 31, 2026 1.The Financial Results have been prepared in accordance with the applicable Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant Rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations'). The Financial Results for the quarter and year ended March 31, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the company in their respective meetings held on May 12, 2026. The statutory auditors of the Company have expressed an unmodified opinion on the financial results for the year ended March 31, 2026. 2.During the quarter ending March 31, 2026, there was a shut-down of plants as detailed hereunder: Plant Number of days Reason Ammonia Plant 0.17 To attend a few Minor issues. Urea Plant 2.25 To attend a few Minor issues. Complex Fertilizer Plants Entire quarter Safety issues and Manpower shortage. 3.Fertilizer manufacture is the only main business segment and trading operations are less than 10% of the total revenue. Further, the Company is engaged in providing and selling its products in single economic environment in India i.e., there is a single geographical segment. Hence, there is no requirement of segment reporting for the Company as per Ind AS 108 (Segment Reporting). 4.The revenue from operations of Rs. 2,30,035 Lakhs for the year ended March 31, 2026 includes the following: a.Rs. 1,83,478 Lakhs towards subsidy for Neem coated Urea and b.Rs. 7,157 Lakhs for freight subsidy. The subsidy eligible for Neem-coated urea has been arrived at by the Company in accordance with policy parameters framed by the Govt. of India (GOI). The rate adopted by the Company for accounting the subsidy claim amounted to Rs. 38,360 per MT. The said rate is subject to variation upon final determination of rates by GOI under new pricing scheme. The impact on the variation of subsidy rate will be given effect to in the accounts as and when the same is communicated by GOI. 5.During the quarter ended March 31, 2026, subsidy for Neem coated urea and freight subsidy include financial implications due to final tariff notifications issued during the current reporting quarter for the period pertaining to FY 2023-24 in respect of subsidy for neem coated urea and for FYs 2021-22, 2022-23 and 2023-24 in respect of freight subsidy. Due to the final tariff notifications, current year subsidy for neem coated urea includes a reversal of Rs. 4873 lakhs and subsidy for freight is higher by Rs. 1730 lakhs on account of giving effect to such notifications. 6.The Company has defaulted in the repayment of principal and interest thereon on the loans taken from GOI. Further, the Company has placed a request to the Department of Fertilizers (DOF), Government of India (GOI), seeking waiver of accrued interest and penal interest on loans extended by the GOI, along with conversion of the principal loan amount into borrowings repayable over a period at zero percent interest, as part of the proposed revival package. The DOF has communicated to the Company that, in light of the new Public Sector Enterprise (PSE) policy under Atmanirbhar Bharat, the requested financial revival proposal has been temporarily placed on hold. The Company has been advised to submit a fresh proposal. Subsequent to this communication, the Company has reiterated to the DOF, with detailed reasoning, that the benefits envisaged under the earlier revival package would remain unchanged. Pending receipt of approval, the Company has continued to recognise interest costs on the loans obtained from the GOI, and no repayments have been effected during the quarter and year ended March 31, 2026. As per the terms of sanction, GOI reserves right to levy penal interest at the rate of 2.75% in case of default in repayment. As no communication in this regard has been received from the Government, as on date, the penal interest of Rs. 44,333/- lakhs (PY -Rs. 39,468/- lakhs) is reported as contingent liability. 7.Subsidy under New Pricing Scheme (NPS for Urea) -Approval awaited for extension of existing energy norm: MFL vide letter No.CMD/Govt/612/2024 dated June 12, 2024 and CMD/Govt/457/2025 dated April 22, 2025 requested Government of India to extend the existing energy norm of 8.337 Gcal/MT of Urea till energy reduction measures are implemented. Pending the approval for the above request, as a prudent measure, the Company has accounted for the subsidy after considering the maximum penalty of 10% from the existing energy norm of 8.337 Gcal/MT w.e.f. 18.07.2024. The said penalty of Rs. 1,148 lakhs and Rs. 16,425 Lakhs on an estimated basis, has been considered as a deduction in subsidy income for the quarter and year ended March 31, 2026 respectively. 8.Slow/non-moving inventory of Stores & spares aggregating to Rs. 3,064 lakhs as at the year-end, are valued based on technical appraisal made by the Technical Committee (Plant Group) on serviceability and good condition of said inventories on which we have placed reliance. Further, raw materials held by the Company for manufacturing NPK as at the year end is Rs. 2,789 lakhs. According to the Management, the NPK production has been under suspension since December 2022, and the materials are of stable/natural characteristics and are not prone to significant degradation under normal storage conditions. The technical condition of the materials is being periodically assessed by an experienced inhouse team. The feasibility of utilization in the event of resumption of production, as well as disposal/alternative use, has been examined and is under consideration for value realization, and at present, no material loss of value is envisaged. 9.In the absence of the requisite number of independent directors and women director, the composition of Board of Directors as required in terms of provisions of Section 149 of the Act and Regulation 17 read with Schedule II of the Listing Regulations as such have not been complied with. The Company is yet to fulfil the requirements leading to penalties imposed by the stock exchange which has been reported as part of contingent liabilities, since the appointment of independent directors is beyond the control of the Company, and the Company has requested the Department of Fertilizers to appoint such directors. Further, the Financial Results for the quarter and year ended March 31, 2026 have been approved on 12th May 2026 by the Board of Directors of the Company on the recommendation of the Audit Committee of the Company, being reconstituted without having the requisite number of independent directors as required in terms of the Listing Regulations, since the term gets completed for two of the Company’s independent directors on 16th April 2026. 10.Exceptional items for the quarter and the year ended March 31, 2026 include recognition of the enhanced gratuity cost along with interest of RS. 236 lakhs (Previous Periods RS. Nil/-) based on the Order passed by the Honourable High Court of Madras during the year against the suit filed by certain retired employees who have retired from 01.01.2007 to 23.05.2010. Further, the exceptional items for the quarter and the year ended March 31, 2026 include the service cost of RS. 602 lakhs (Previous Periods RS. Nil/-) in respect of the change in the gratuity plan by increasing the benefits limit to RS. 25 lakhs from RS. 20 lakhs consequent to the Pay Revision Order passed during the year. 11.The Statutory Auditors of “Madras Fertilizers Limited Employees Contributory Provident Fund” (MFLECPF) have issued a modified opinion in respect of the financial statements of MFLECPF for the year ended March 31, 2025 in respect of a matter concerning realisability of overdue investments in certain debt instruments of two companies which are currently under CIRP/resolution process. A sum of RS. 633 lakhs including interest accrued of RS. 85 lakhs are overdue for more than three years. However, as the companies in question are still under CIRP, the exact amount of the deficiency which shall be made good by MFL cannot be accurately assessed or provided for at this time. Consequently, this fact has been reported as a contingent liability. 12.On 21st November 2025, Government of India notified four Labour Codes viz. collectively referred to as the Labour Codes by subsuming 29 legislations relating thereto. The Rules relating to said Labour Codes are yet to be notified. Based on the broad assessment carried by the management, the Company continues to comply with the major provisions and any consequential impact arising therefrom will be assessed and appropriately accounted upon such notification. 13.The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and the limited reviewed year to date figures up to the quarters ended December 31, 2025 and December 31, 2024 respectively. 14.Balances in trade receivables, advance from customers, deposits from dealers, GAIL Pool A/c and trade payables are subject to confirmation and reconciliation. In the opinion of the management, adjustments, if any, will not have a material impact. 15.Previous period figures have been regrouped /reclassified and re-presented, wherever necessary to conform to current period's classification. Rebates given to the customers for timely payment were netted off against the revenue, which previously were reported as part of finance cost. Interest accrued on borrowings from GOI shown as part of borrowings, statutory dues shown as part of financial liabilities, security deposits shown as other current assets and Income Tax Refunds shown as part of financial assets have been reclassified to other financial liabilities, other liabilities, other financial assets and tax assets, respectively. Security deposits received shown under trade payable, have now been shown under other financial liabilities. Cash and cash equivalents as at March 31, 2026 and March 31, 2025 include only fixed deposits (excluding interest accrued) having an original maturity life of not more than three months. By order of the Board Date : 12th May, 2026 Manoj Kumar Jain Place : Chennai Chairman & Managing Director



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 20,925.00
Capital work-in-progress 2,681.00
Investment property 130.00
Goodwill 0.00
Other intangible assets 569.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 57,465.00
Trade receivables, non-current 0.00
Loans, non-current 182.00
Other non-current financial assets
1 Other financial assets 2,083.00
Total of other non-current financial assets 2,083.00
Total non-current financial assets 59,730.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Tax assets (net) 261.00
2 Other assets 51.00
Total of other non-current assets 312.00
Total non-current assets 84,347.00
2 Current assets
Inventories 16,715.00
Current financial asset
Current investments 0.00
Trade receivables, current 47,234.00
Cash and cash equivalents 14,191.00
Bank balance other than cash and cash equivalents 51,401.00
Loans, current 261.00
Other current financial assets
Total of other current financial assets 1,411.00
Total current financial assets 1,14,498.00
Current tax assets (net) 1,047.00
Other current assets
1 Other assets 16,609.00
Total of other current assets 16,609.00
Total current assets 1,48,869.00
3 Non-current assets classified as held for sale 39.00
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,33,255.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 16,214.00
Other equity (7,017.00)
Total equity attributable to owners of parent 9,197.00
Non controlling interest
Total equity 9,197.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 0.00
Deferred tax liabilities (net) 9,604.00
Deferred government grants, Non-current
Other non-current liabilities
1 Employee benefit Obligations 4,940.00
Total of other non-current liabilities 4,940.00
Total non-current liabilities 14,544.00
Current liabilities
Current financial liabilities
Borrowings, current 63,424.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,421.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 29,251.00
Total Trade payable 31,672.00
Other current financial liabilities
1 Other financial liabilities 1,07,330.00
Total of other current financial liabilities 1,07,330.00
Total current financial liabilities 2,02,426.00
Other current liabilities 7,088.00
1 Other liabilities 6,373.00
2 Employee benefit Obligations 715.00
Total of other current liabilities 7,088.00
Provisions, current 0.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 2,09,514.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 2,24,058.00
Total equity and liabilites 2,33,255.00
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Items that will not be reclassified to profit or loss 5,155.00 5,155.00
Total Amount of items that will not be reclassified to profit and loss 5,155.00 5,155.00
2 Income tax relating to items that will not be reclassified to profit or loss 770.00 770.00
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 4,385.00 4,385.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 10,231.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 5,885.00
Adjustments for decrease (increase) in inventories 3,984.00
Adjustments for decrease (increase) in trade receivables, current (8,936.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (158.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (5,732.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 550.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,354.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 185.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 317.00
Adjustments for interest income 5,462.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (609.00)
Other adjustments for non-cash items (271.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (9,527.00)
Net cash flows from (used in) operations 704.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 175.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 529.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 1,666.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 317.00
Interest received 5,199.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (758.00)
Net cash flows from (used in) investing activities 3,092.00
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 2,992.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 426.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (3,418.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 203.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 203.00
Cash and cash equivalents cash flow statement at beginning of period 13,988.00
Cash and cash equivalents cash flow statement at end of period 14,191.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 Sundar Srini & Sridhar Yes 30-06-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 MADRAS FERTILIZERS LIMITED MANOJ KUMAR JAIN CHAIRMAN AND MANAGING DIRECTOR Remuneration Not appliable, approved by Department of Fertilizers 31.57 0.00 0.00
2 MADRAS FERTILIZERS LIMITED A MADHAN MOHAN GENERAL MANAGER - FINANCE & ACCOUNTS - CHIEF FINANCIAL OFFICER Remuneration Not appliable, approved by Department of Fertilizers 33.17 0.00 0.00
3 MADRAS FERTILIZERS LIMITED J SRINIVASA SARAVANAN COMPANY SECRETARY Remuneration Not appliable, approved by Department of Fertilizers 13.28 0.00 0.00
4 MADRAS FERTILIZERS LIMITED SANJAY VISHNU SHETYE INDEPENDENT DIRECTOR Any other transaction Sitting fees Not applicable, sitting fees 2.25 0.00 0.00
5 MADRAS FERTILIZERS LIMITED JATIN KUMAR MOHANTY INDEPENDENT DIRECTOR Any other transaction Sitting fees Not applicable, sitting fees 2.00 0.00 0.00
6 MADRAS FERTILIZERS LIMITED ALOK KUMAR INDEPENDENT DIRECTOR Any other transaction Sitting fees Not applicable, sitting fees 2.25 0.00 0.00
7 MADRAS FERTILIZERS LIMITED MFL EMPLOYEES CONTRIBUTORY PF TRUST TRUSTEE Any other transaction EMPLOYEES PF CONTRIBUTION TO MFL EMPLOYEES CONTRIBUTORY PF TRUST NA 124.41 0.00 0.00
Total value of transaction during the reporting period 208.93