Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol KRISHANA
MSEI Symbol NOTLISTED
ISIN INE506W01020
Name of company KRISHANA PHOSCHEM LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 13-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Fertilizers and Chemical
Start date and time of board meeting 13-07-2026   09:30:00
End date and time of board meeting 13-07-2026   10:10:00
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
There is no Default on Loans and Debt Securities



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 53,230.56 53,230.56
Other income 616.46 616.46
Total income 53,847.02 53,847.02
2 Expenses
(a) Cost of materials consumed 33,906.00 33,906.00
(b) Purchases of stock-in-trade 18,967.80 18,967.80
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (17,032.05) (17,032.05)
(d) Employee benefit expense 1,249.16 1,249.16
(e) Finance costs 2,080.21 2,080.21
(f) Depreciation, depletion and amortisation expense 1,371.08 1,371.08
(f) Other Expenses
1 Other Expenses 7,244.87 7,244.87
Total other expenses 7,244.87 7,244.87
Total expenses 47,787.07 47,787.07
3 Total profit before exceptional items and tax 6,059.95 6,059.95
4 Exceptional items 0.00 0.00
5 Total profit before tax 6,059.95 6,059.95
6 Tax expense
7 Current tax 1,481.41 1,481.41
8 Deferred tax (130.92) (130.92)
9 Total tax expenses 1,350.49 1,350.49
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 4,709.46 4,709.46
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 4,709.46 4,709.46
17 Other comprehensive income net of taxes (3.77) (3.77)
18 Total Comprehensive Income for the period 4,705.69 4,705.69
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 6,182.76 6,182.76
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 1.52 1.52
Diluted earnings (loss) per share from continuing operations 1.52 1.52
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 1.52 1.52
Diluted earnings (loss) per share from continuing and discontinued operations 1.52 1.52
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) 1. 'The above Unaudited Financial Results of the Company for the quarter ended 30th June, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at thier respective meetings held on 13th July 2026. The same have been subjected to limited review carried out by the Statutory Auditors. 2. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued there under. 3. The figures of the Quarter ended 31st March 2026 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the Third Quarter of the respective financial year which are subject to limited review. 4. Based on the management approach as defined in Ind AS 108 - Operating Segment, the Managing Director and Chief Financial Officer of the company evaluates the company's performance and allocate resources based on an analysis of various performance indicators of business segment/s in which the company operates. The company is primarily engaged in the business of Fertilizer manufacturing and other products are backward integration therefore management recognize Fertilizer segment as the sole business segment. Hence, disclosure of segment-wise information is not required and accordingly not provided. 5. The Board of Directors of the Company at their meeting held on 26th May 2026, have approved the sub-division/ split of equity shares of face value of Rs. 10/- (Rupees Ten only) each, fully paid-up, into 5 (five) equity shares having face value of Rs 2/- (Rupees two only) each, fully paid-up. On 24th June 2026, the shareholders of the company has approved the proposal for sub division with the requisite majority at Annual General Meeting. The record date for the said sub-division/ split was 3rd July, 2026. Accordingly, the impact of stock split was considered in the computation of basic and diluted Earning per share (EPS) for the quarter ended June 30, 2026 and comparative figures till prior period have also been adjusted to give effect to such sub-division/split in accordance with requirements under lnd AS 33 - Earnings per share. 6. 'The company does not have any subsidiary/ Associate/Joint venture company (is),as on 30th June 2026 hence, consolidated financial statement is not applicable to the company. 7. 'Previous period figures have been regrouped/reclassified, wherever necessary, to confirm with the current period classification/presentation. 8. The earning per share (EPS) are not annualized for the quarter ended 30th June, 2026, 31st March,2026 and 30th June, 2025. 9. The above Results are available on the website of the Stock Exchange www.nseindia.com and Company's website www.krishnaphoschem.com.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Remeasurement of Defined Benefit Plans (5.04) (5.04)
Total Amount of items that will not be reclassified to profit and loss (5.04)
2 Income tax relating to items that will not be reclassified to profit or loss (1.27) (1.27)
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 (3.77) (3.77)