Integrated Filing — IndAS
General information about company
| Scrip Code |
524230 |
| NSE Symbol |
RCF |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE027A01015 |
| Name of company |
Rashtriya Chemcials and Fertilizers 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 |
12-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-11-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
12-11-2026 12:00:00 |
| End date and time of board meeting |
12-11-2026 15:50:00 |
| 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 |
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
5,06,319.00 |
8,64,890.00 |
|
Other income |
2,255.00 |
5,799.00 |
|
Total income |
5,08,574.00 |
8,70,689.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,34,013.00 |
4,07,473.00 |
| (b) |
Purchases of stock-in-trade |
2,01,207.00 |
2,47,941.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(1,69,196.00) |
(2,20,695.00) |
| (d) |
Employee benefit expense |
14,434.00 |
30,368.00 |
| (e) |
Finance costs |
6,547.00 |
13,612.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
8,162.00 |
16,418.00 |
| (f) |
Other Expenses |
| 1 |
Power and fuel |
1,55,547.00 |
2,71,820.00 |
| 2 |
Freight and handling charges |
21,337.00 |
36,379.00 |
| 3 |
Others |
18,763.00 |
39,395.00 |
|
Total other expenses |
1,95,647.00 |
3,47,594.00 |
|
Total expenses |
4,90,814.00 |
8,42,711.00 |
| 3 |
Total profit before exceptional items and tax |
17,760.00 |
27,978.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
17,760.00 |
27,978.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
4,911.00 |
8,311.00 |
| 8 |
Deferred tax |
(296.00) |
(907.00) |
| 9 |
Total tax expenses |
4,615.00 |
7,404.00 |
| 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 |
13,145.00 |
20,574.00 |
| 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 |
(51.00) |
(127.00) |
| 16 |
Total profit (loss) for period |
13,094.00 |
20,447.00 |
| 17 |
Other comprehensive income net of taxes |
442.00 |
(398.00) |
| 18 |
Total Comprehensive Income for the period |
13,536.00 |
20,049.00 |
| 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 |
55,169.00 |
55,169.00 |
|
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 |
2.37 |
3.71 |
|
Diluted earnings (loss) per share from continuing operations |
2.37 |
3.71 |
| 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 |
2.37 |
3.71 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2.37 |
3.71 |
| 24 |
Debt equity ratio |
0.4400 |
0.4400 |
| 25 |
Debt service coverage ratio |
0.5800 |
0.9200 |
| 26 |
Interest service coverage ratio |
4.9500 |
4.2500 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
3,41,919.00 |
|
Capital work-in-progress |
83,803.00 |
|
Investment property |
483.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
336.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
1,09,254.00 |
|
Non-current financial assets |
|
|
Non-current investments |
28,660.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Others |
4,702.00 |
|
Total of other non-current financial assets |
4,702.00 |
|
Total non-current financial assets |
33,362.00 |
|
Deferred tax assets (net) |
|
|
Other non-current assets |
|
| 1 |
Other Non-Current Assets |
40,050.00 |
|
Total of other non-current assets |
40,050.00 |
|
Total non-current assets |
6,09,207.00 |
| 2 |
Current assets |
|
|
Inventories |
3,74,496.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
4,68,542.00 |
|
Cash and cash equivalents |
96,992.00 |
|
Bank balance other than cash and cash equivalents |
16,242.00 |
|
Loans, current |
0.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
4,68,880.00 |
|
Total current financial assets |
10,50,656.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other Current Assets |
85,466.00 |
|
Total of other current assets |
85,466.00 |
|
Total current assets |
15,10,618.00 |
| 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 |
21,19,825.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
55,169.00 |
|
Other equity |
4,69,607.00 |
|
Total equity attributable to owners of parent |
5,24,776.00 |
|
Non controlling interest |
|
|
Total equity |
5,24,776.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
1,79,134.00 |
|
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 |
Lease Liabilities |
950.00 |
| 2 |
Other Financial Liabilities |
4,279.00 |
|
Total of other non-current financial liabilities |
5,229.00 |
|
Total non-current financial liabilities |
1,84,363.00 |
|
Provisions, non-current |
20,938.00 |
|
Deferred tax liabilities (net) |
31,808.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
| 1 |
Other Non-Current Liabilities |
2,678.00 |
|
Total of other non-current liabilities |
2,678.00 |
|
Total non-current liabilities |
2,39,787.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,86,478.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
6,694.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
4,47,055.00 |
|
Total Trade payable |
4,53,749.00 |
|
Other current financial liabilities |
|
| 1 |
Lease Liabilities |
565.00 |
| 2 |
Other Financial Liabilities |
6,45,777.00 |
|
Total of other current financial liabilities |
6,46,342.00 |
|
Total current financial liabilities |
12,86,569.00 |
|
Other current liabilities |
51,226.00 |
| 1 |
Other Current Liabilities |
51,226.00 |
|
Total of other current liabilities |
51,226.00 |
|
Provisions, current |
16,377.00 |
|
Current tax liabilities (Net) |
1,090.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
13,55,262.00 |
| 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 |
15,95,049.00 |
|
Total equity and liabilites |
21,19,825.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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 |
Fertilizers |
3,94,522.00 |
6,51,302.00 |
| 2 |
Industrial Chemicals |
50,593.00 |
1,21,409.00 |
| 3 |
Trading |
60,840.00 |
91,451.00 |
| 4 |
Unallocated |
0.00364 |
0.00728 |
|
Total Segment Revenue |
5,06,319.00 |
8,64,890.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
5,06,319.00 |
8,64,890.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Fertilizers |
8,494.00 |
(6,536.00) |
| 2 |
Industrial Chemicals |
14,493.00 |
44,540.00 |
| 3 |
Trading |
1,057.00 |
3,123.00 |
| 4 |
Unallocated |
0.00 |
0.00 |
|
Total Profit before tax |
24,044.00 |
41,127.00 |
|
i. Finance cost |
6,547.00 |
13,612.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(212.00) |
(336.00) |
|
Profit before tax |
17,709.00 |
27,851.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Fertilizers |
10,02,692.00 |
10,02,692.00 |
| 2 |
Industrial Chemicals |
65,818.00 |
65,818.00 |
| 3 |
Trading |
3,19,982.00 |
3,19,982.00 |
| 4 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Asset |
13,88,492.00 |
13,88,492.00 |
|
Un-allocable Assets |
7,31,333.00 |
7,31,333.00 |
|
Net Segment Asset |
21,19,825.00 |
21,19,825.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Fertilizers |
4,76,197.00 |
4,76,197.00 |
| 2 |
Industrial Chemicals |
21,821.00 |
21,821.00 |
| 3 |
Trading |
1,28,475.00 |
1,28,475.00 |
| 4 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Liabilities |
6,26,493.00 |
6,26,493.00 |
|
Un-allocable Liabilities |
9,68,556.00 |
9,68,556.00 |
|
Net Segment Liabilities |
15,95,049.00 |
15,95,049.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
Remeasurements of Defined Benefit Plans |
590.00 |
(532.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
590.00 |
(532.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
148.00 |
(134.00) |
| 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 |
442.00 |
(398.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
27,978.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
13,612.00 |
|
Adjustments for decrease (increase) in inventories |
(2,14,743.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(1,37,469.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
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 |
4,81,783.00 |
|
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 |
16,473.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
70.00 |
|
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 |
3,473.00 |
|
Adjustments for dividend income |
135.00 |
|
Adjustments for interest income |
714.00 |
|
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) |
(2,277.00) |
|
Other adjustments for non-cash items |
1,709.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
1,61,782.00 |
|
Net cash flows from (used in)
operations |
1,89,760.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
6,650.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
1,83,110.00 |
|
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 |
(78.00) |
|
Purchase of property, plant and equipment |
31,436.00 |
|
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 |
1.00 |
|
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 |
135.00 |
|
Interest received |
587.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(3,808.00) |
|
Net cash flows from (used in)
investing activities |
(34,599.00) |
|
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 |
43,742.00 |
|
Repayments of borrowings |
89,473.00 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
120.00 |
|
Interest paid |
17,708.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(349.00) |
|
Net cash flows from (used in)
financing activities |
(63,908.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
84,603.00 |
|
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 |
84,603.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
12,389.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
96,992.00 |
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 |
RAJU & PRASAD |
Yes |
31-08-2028 |