| Scrip Code | 543530 |
|---|---|
| NSE Symbol | PARADEEP |
| MSEI Symbol | NOTLISTED |
| ISIN | INE088F01024 |
| Name of company | PARADEEP PHOSPHATES 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 | 11-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 30-04-2026 |
| 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 | Consolidated |
| 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 | FERTILIZER |
| Start date and time of board meeting | 11-05-2026 15:00:00 |
| End date and time of board meeting | 11-05-2026 17:30:00 |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 4,70,197.00 | 21,82,634.00 | |
| Other income | 3,984.00 | 14,658.00 | |
| Total income | 4,74,181.00 | 21,97,292.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 3,32,455.00 | 13,24,747.00 |
| (b) | Purchases of stock-in-trade | 31,995.00 | 3,95,696.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (26,147.00) | (1,07,185.00) |
| (d) | Employee benefit expense | 8,823.00 | 33,668.00 |
| (e) | Finance costs | 15,617.00 | 52,778.00 |
| (f) | Depreciation, depletion and amortisation expense | 12,581.00 | 40,320.00 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 78,827.00 | 3,20,481.00 |
| Total other expenses | 78,827.00 | 3,20,481.00 | |
| Total expenses | 4,54,151.00 | 20,60,505.00 | |
| 3 | Total profit before exceptional items and tax | 20,030.00 | 1,36,787.00 |
| 4 | Exceptional items | 188.00 | (3,942.00) |
| 5 | Total profit before tax | 20,218.00 | 1,32,845.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 3,696.00 | 30,503.00 |
| 8 | Deferred tax | 962.00 | 2,658.00 |
| 9 | Total tax expenses | 4,658.00 | 33,161.00 |
| 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 | 15,560.00 | 99,684.00 |
| 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 | (49.00) |
| 16 | Total profit (loss) for period | 15,560.00 | 99,635.00 |
| 17 | Other comprehensive income net of taxes | 547.00 | 446.00 |
| 18 | Total Comprehensive Income for the period | 16,107.00 | 1,00,081.00 |
| 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 | 1,03,817.00 | 1,03,817.00 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 5,74,453.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 1.5 | 9.6 | |
| Diluted earnings (loss) per share from continuing operations | 1.5 | 9.59 | |
| 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 | 1.5 | 9.6 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.5 | 9.59 | |
| 24 | Debt equity ratio | 1.0200 | 1.0100 |
| 25 | Debt service coverage ratio | 1.9300 | 4.8400 |
| 26 | Interest service coverage ratio | 3.5200 | 4.2800 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Note:- 1. The above consolidated financial results of Paradeep Phosphates Limited (“the Company”) have been prepared in accordance with Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with the relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. On 30 September 2025, Mangalore Chemicals and Fertilizers Limited (merged with the Company) completed the acquisition of a part of business of Zuari Agro Chemicals Limited (“ZACL”) including its granulated single super phosphate plant situated at Mahad, Maharashtra and certain related assets on slump sale basis. The fair value of assets and liabilities acquired have been accounted for in accordance with Ind AS 103 ‘Business Combinations’ and a resultant goodwill of Rs.2.24 crores has been recognised. 3. The Scheme of Arrangement between Paradeep Phosphates Limited (“the Company” or “the Transferee Company”), Mangalore Chemicals and Fertilizers Limited (“MCFL” or “the Transferor Company”) and their respective shareholders and creditors has been approved by the Bangalore bench and Cuttack bench of the National Company Law Tribunal (“the NCLT”) on 24 September 2025 and 26 September 2025 respectively. The appointed date of the scheme is 1 April 2024. Consequently, the Company has restated its financial results with effect from 1 April 2024 (which is deemed to be the acquisition date for the purpose of Ind AS 103) to include financial results of the Transferor Company. As per the acquisition method prescribed in Ind AS 103, purchase consideration has been allocated on a provisional basis, pending determination of the fair value of the acquired assets and liabilities. Cost related to acquisition (including stamp duty on assets transferred) have been charged to the Statement of Profit and Loss on the appointed date. In consideration for the assets acquired and liabilities assumed under the Scheme, equity shares of the Company have been issued to the shareholders of the Transferor Company in the agreed exchange ratio. Accordingly, the EPS for the corresponding periods presented in the financial results has been computed considering such shares as outstanding from the effective date of merger i.e. 1 April 2024. Further, the results excluding the impact of the scheme from the restrospective appointed date is as under – 4. On November 21, 2025, the Government of India notified four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 hitherto existing labour laws. The Ministry of Labour & Employment published draft Rules and FAQs to enable assessment of the financial impact due to these changes in regulations. The management has assessed and disclosed the incremental impact of these changes as an Exceptional item in these financial results for the year ended March 31,2026. The management will continue to track and evaluate the impact of the rules notified by the Central/State Government post 31 March 2026 and consider the appropriate accounting effect in the relevant periods, as needed. 5. The figures for the quarters ended 31 March 2026 and 31 March 2025 are the balancing figures between audited figures in respect of the financial years ended 31 March 2026 and 31 March 2025 and the year to date figures upto the third quarter of the respective financial years. The aforesaid year to date figures upto the third quarters were subject to Limited Review. 6. The Company’s operations fall within a single business segment “Fertilisers and Other Trading Materials”. Hence, no separate segment information is disclosed. 7. The Board has recommended a dividend of Rs. 1.50 per equity share of Rs. 10 each fully paid up, subject to the approval of the shareholders at the ensuing Annual general meeting. 8. The above consolidated financial results were reviewed by the audit committee and approved by the Board of Directors in their respective meetings held on 11 May 2026. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 5,82,289.00 | |
| Capital work-in-progress | 42,371.00 | |
| Investment property | 0.00 | |
| Goodwill | 14,134.00 | |
| Other intangible assets | 6,201.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 370.00 | |
| Non-current financial assets | ||
| Non-current investments | 330.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 2,405.00 |
| Total of other non-current financial assets | 2,405.00 | |
| Total non-current financial assets | 2,735.00 | |
| Deferred tax assets (net) | 3,896.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 5,221.00 |
| Total of other non-current assets | 5,221.00 | |
| Total non-current assets | 6,57,217.00 | |
| 2 | Current assets | |
| Inventories | 4,62,670.00 | |
| Current financial asset | ||
| Current investments | 1,770.00 | |
| Trade receivables, current | 4,79,049.00 | |
| Cash and cash equivalents | 36,345.00 | |
| Bank balance other than cash and cash equivalents | 2,807.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 65,050.00 | |
| Total current financial assets | 5,85,021.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 88,688.00 |
| Total of other current assets | 88,688.00 | |
| Total current assets | 11,36,379.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 17,93,596.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,03,817.00 | |
| Other equity | 5,74,452.00 | |
| Total equity attributable to owners of parent | 6,78,269.00 | |
| Non controlling interest | 0.00 | |
| Total equity | 6,78,269.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 84,636.00 | |
| 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 | ||
| 1 | Other non-current financial liabilities | 22.00 |
| Total of other non-current financial liabilities | 22.00 | |
| Total non-current financial liabilities | 84,658.00 | |
| Provisions, non-current | 5,783.00 | |
| Deferred tax liabilities (net) | 34,325.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 1,24,766.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 6,05,992.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 7,199.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 3,01,249.00 | |
| Total Trade payable | 3,08,448.00 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 40,448.00 |
| Total of other current financial liabilities | 40,448.00 | |
| Total current financial liabilities | 9,54,888.00 | |
| Other current liabilities | 22,269.00 | |
| 1 | Other current liabilities | 22,269.00 |
| Total of other current liabilities | 22,269.00 | |
| Provisions, current | 10,474.00 | |
| Current tax liabilities (Net) | 2,930.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 9,90,561.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 11,15,327.00 | |
| Total equity and liabilites | 17,93,596.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Consolidated | Consolidated | |||||
| 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 | |||||||
| 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 | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Re-measurement losses on defined benefit plans | 705.00 | 482.00 |
| Total Amount of items that will not be reclassified to profit and loss | 705.00 | 482.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 177.00 | 121.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign operations | 19.00 | 85.00 |
| Total Amount of items that will be reclassified to profit and loss | 19.00 | 85.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 547.00 | 446.00 |
| 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 | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 1,32,845.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 48,249.00 | |||||
| Adjustments for decrease (increase) in inventories | (2,03,839.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,72,596.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (578.00) | |||||
| 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 | 79,196.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 40,320.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 3,513.00 | |||||
| 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 | 1,888.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 2,586.00 | |||||
| Adjustments for share-based payments | 89.00 | |||||
| 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 | (5,883.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 7,150.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (2,05,077.00) | |||||
| Net cash flows from (used in) operations | (72,232.00) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 28,954.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (1,01,186.00) | |||||
| 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 | 170.00 | |||||
| Purchase of property, plant and equipment | 86,780.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 330.00 | |||||
| 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 | 0.00 | |||||
| Interest received | 2,670.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 28,520.00 | |||||
| Net cash flows from (used in) investing activities | (55,750.00) | |||||
| 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 | 540.00 | |||||
| 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 | 22,26,984.00 | |||||
| Repayments of borrowings | 20,82,157.00 | |||||
| Payments of lease liabilities | 887.00 | |||||
| Dividends paid | 9,941.00 | |||||
| Interest paid | 34,708.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 99,831.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (57,105.00) | |||||
| 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 | (57,105.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 93,450.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 36,345.00 | |||||
| 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 | B S R & Co LLP | Yes | 31-07-2028 | ||
|---|---|---|---|---|---|