Integrated Filing — IndAS



General information about company

Scrip Code 538666
NSE Symbol SHARDACROP
MSEI Symbol NOTLISTED
ISIN INE221J01015
Name of company SHARDA CROPCHEM 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 29-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-07-2026
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 The consolidated financial statements of the Company contains segment information as per IND AS 108 - Operating Segments accordingly separate information is not included in the Standalone financial results.
Start date and time of board meeting 29-07-2026   12:30:00
End date and time of board meeting 29-07-2026   14:00:00
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
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 01-04-2026 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 96,888.60 96,888.60
Other income 10,697.19 10,697.19
Total income 1,07,585.79 1,07,585.79
2 Expenses
(a) Cost of materials consumed 37,351.51 37,351.51
(b) Purchases of stock-in-trade 31,804.00 31,804.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (7,191.26) (7,191.26)
(d) Employee benefit expense 1,390.27 1,390.27
(e) Finance costs 132.43 132.43
(f) Depreciation, depletion and amortisation expense 10,022.95 10,022.95
(f) Other Expenses
1 Foreign Exchange Gain Loss (611.10) (611.10)
2 Other Expenses 16,989.26 16,989.26
Total other expenses 16,378.16 16,378.16
Total expenses 89,888.06 89,888.06
3 Total profit before exceptional items and tax 17,697.73 17,697.73
4 Exceptional items 0.00 0.00
5 Total profit before tax 17,697.73 17,697.73
6 Tax expense
7 Current tax 3,063.14 3,063.14
8 Deferred tax 575.70 575.70
9 Total tax expenses 3,638.84 3,638.84
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 14,058.89 14,058.89
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 14,058.89 14,058.89
17 Other comprehensive income net of taxes (0.92) (0.92)
18 Total Comprehensive Income for the period 14,057.97 14,057.97
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 9,022.05 9,022.05
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 15.58 15.58
Diluted earnings (loss) per share from continuing operations 15.58 15.58
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 15.58 15.58
Diluted earnings (loss) per share from continuing and discontinued operations 15.58 15.58
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) Quarterly earnings per share is not annualised Notes 1. The aforesaid financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on July 29 2026. The statutory auditors have expressed an unmodified conclusion on these results. 2. The financial results for all the periods presented have been prepared in accordance with the recognition and measurement principles of Ind AS notified under the Companies Indian Accounting Standards Rules 2015 as amended from time to time. 3. The figures for the quarter ended March 31 2026 are the balancing figures between the audited figures in respect of the full financial year ended on that date and the published unaudited year to date figures upto December 31 2025. 4.Other expenses or income includes loss or gain on fair valuation of investments as under Particulars Three months ended Year ended June 30 March 31 June 30 March 31 2026 2026 2025 2026 Loss or gain on fair valuation of investments -367.48 1450.25 -273 1115.92 5.Other income includes Particulars Three months ended Year ended June 30 March 31 June 30 March 31 2026 2026 2025 2026 Dividend received from subsidiary 7542.24 6889.00 - 13608.80 6. One of the major segments of the Company viz. Agrochemicals is seasonal in nature and its performance can be impacted by cropping pattern and weather conditions across the globe. Therefore quarterly figures are not representative of the other quarters and full year's performance. 7. The consolidated financial statements of the Company contains segment information as per IND AS 108 - Operating Segments accordingly separate information is not included in the Standalone 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 01-04-2026 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 Gratuity Paid (1.23) (1.23)
Total Amount of items that will not be reclassified to profit and loss (1.23)
2 Income tax relating to items that will not be reclassified to profit or loss (0.31) (0.31)
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
5 Total Other comprehensive income (0.92) (0.92)





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 BSR & Co. LLP Yes 31-07-2028