Integrated Filing — IndAS

General information about company
Scrip Code	507794
NSE Symbol	KHAICHEM
MSEI Symbol	NOTLISTED
ISIN	INE745B01028
Name of company	Khaitan Chemicals & Fertilizers Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-Apr-2025
Description of presentation currency	INR (in Actuals)
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	Multi segment
Description of single segment
Start date and time of board meeting	23-Apr-2025   12:50:00
End date and time of board meeting	23-Apr-2025   19:22:00
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	No
(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.	No
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	2023-11-08
Indicate Company website link for updated RPT policy of the Company	https://kcfl.co.in/wp-content/uploads/2022/05/Related-Party-Transactions-Policy.pdf
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 has been made.

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1606814000	7201677000
	Other income	2732000	8581000
	Total income	1609546000	7210258000
2	Expenses
(a)	Cost of materials consumed	1348493000	4280593000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-229510000	797083000
(d)	Employee benefit expense	69960000	257148000
(e)	Finance costs	74063000	298070000
(f)	Depreciation, depletion and amortisation expense	23993000	106094000
(f)	Other Expenses
1	Outward transportation	101746000	568701000
2	Others	210445000	1067567000
	Total other expenses	312191000	1636268000
	Total expenses	1599190000	7375256000
3	Total profit before exceptional items and tax	10356000	-164998000
4	Exceptional items	0	0
5	Total profit before tax	10356000	-164998000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-75896000	-178989000
9	Total tax expenses	-75896000	-178989000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	86252000	13991000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	86252000	13991000
17	Other comprehensive income net of taxes	3811000	7502000
18	Total Comprehensive Income for the period	90063000	21493000
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	96989000	96989000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.89	0.14
	Diluted earnings (loss) per share from continuing operations	0	0
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	0.89	0.14
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.89	0.14
	Diluted earnings (loss) per share from continuing and discontinued operations	0.89	0.14
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1231756000
	Capital work-in-progress	9432000
	Investment property	0
	Goodwill	0
	Other intangible assets	1892000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	46368000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	15994000
	Total non-current financial assets	62362000
	Deferred tax assets (net)	102206000
	Other non-current assets	40124000
	Total non-current assets	1447772000
2	Current assets
	Inventories	2166660000
	Current financial asset
	Current investments	0
	Trade receivables, current	722912000
	Cash and cash equivalents	797000
	Bank balance other than cash and cash equivalents	161564000
	Loans, current	419000
	Other current financial assets	37456000
	Total current financial assets	923148000
	Current tax assets (net)
	Other current assets	1657449000
	Total current assets	4747257000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	6195029000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	96989000
	Other equity	2129395000
	Total equity attributable to owners of parent	2226384000
	Non controlling interest
	Total equity	2226384000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	310906000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	65304000
	Total non-current financial liabilities	376210000
	Provisions, non-current	2845000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	379055000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2817107000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	6000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	419626000
	Total Trade payable	419632000
	Other current financial liabilities	94574000
	Total current financial liabilities	3331313000
	Other current liabilities	249332000
	Provisions, current	2214000
	Current tax liabilities (Net)	6731000
	Deferred government grants, Current
	Total current liabilities	3589590000
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	3968645000
	Total equity and liabilites	6195029000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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)
1	Fertilizers	1278809000	6361915000
2	Chemical & Speciality Chemicals	463429000	1362727000
3	Unallocated (others)	0	0
	Total Segment Revenue	1742238000	7724642000
	Less: Inter segment revenue	132692000	132692000
	Revenue from operations	1609546000	7210258000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Fertilizers	20483000	-97719000
2	Chemical & Speciality Chemicals	63937000	230791000
3	Unallocated (others)	0	0
	Total Profit before tax	84420000	133072000
	i. Finance cost	74063000	74063000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	10357000	-164998000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Fertilizers	5715068000	5715068000
2	Chemical & Speciality Chemicals	329711000	329711000
3	Unallocated (others)	150250000	150250000
	Total Segment Asset	6195029000	6195029000
	Un-allocable Assets	0	0
	Net Segment Asset	6195029000	6195029000
4	Segment Liabilities
	Segment Liabilities
1	Fertilizers	3913360000	3913360000
2	Chemical & Speciality Chemicals	1665000	1665000
3	Unallocated (others)	53620000	53620000
	Total Segment Liabilities	3968645000	3968645000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	3968645000	3968645000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	Re-measurements of defined benefit plans	-1222000	2321000
2	Changes in fair value of financial assets	9689000	9689000
	Total Amount of items that will not be reclassified to profit and loss	8467000	12010000
2	Income tax relating to items that will not be reclassified to profit or loss	665000	1557000
3	Amount of items that will be reclassified to profit and loss
1	Gains & (Losses) in Cash Flow Hedges	-5332000	-3943000
	Total Amount of items that will be reclassified to profit and loss	-5332000	-3943000
4	Income tax relating to items that will be reclassified to profit or loss	-1341000	-992000
5	Total Other comprehensive income	3811000	7502000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-164998000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			661804000
	Adjustments for decrease (increase) in trade receivables, current			-230333000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-239454000
	Adjustments for decrease (increase) in other non-current assets			-929000
	Adjustments for other financial assets, non-current			-1807000
	Adjustments for other financial assets, current			-921000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-102658000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			119300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			106094000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			3022000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-14416000
	Adjustments for other financial liabilities, non-current			9684000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			6707000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			1256000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			303935000
	Net cash flows from (used in) operations			138937000
	Dividends received			0
	Interest paid			-298070000
	Interest received			0
	Income taxes paid (refund)			-4030000
	Other inflows (outflows) of cash			229000
	Net cash flows from (used in) operating activities			441266000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			47881000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			6707000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-125023000
	Net cash flows from (used in) investing activities	-166197000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			-37434000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			291208000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-21040000
	Net cash flows from (used in) financing activities			-274814000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			255000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			255000
	Cash and cash equivalents cash flow statement at beginning of period			542000
	Cash and cash equivalents cash flow statement at end of period			797000