Integrated Filing — IndAS

General information about company
Scrip Code	506395
NSE Symbol	COROMANDEL
MSEI Symbol	NOTLISTED
ISIN	INE169A01031
Name of company	Coromandel International 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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	30-Apr-2025   11:15:00
End date and time of board meeting	30-Apr-2025   14:15:00
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	NA
(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.	NA
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	2025-01-30
Indicate Company website link for updated RPT policy of the Company	https://www.coromandel.biz/wp-content/uploads/2023/04/Revised-Policy-on-Related-Party-Transactions.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
Not applicable

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-Oct-2024	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	49928100000	240642500000
	Other income	1203400000	3637100000
	Total income	51131500000	244279600000
2	Expenses
(a)	Cost of materials consumed	32043900000	128939100000
(b)	Purchases of stock-in-trade	6160200000	49425700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-3106900000	40000000
(d)	Employee benefit expense	2055900000	7702300000
(e)	Finance costs	656300000	2577400000
(f)	Depreciation, depletion and amortisation expense	815800000	2767100000
(f)	Other Expenses
1	Freight and distribution expense	3192700000	13424300000
2	Other expenses	5202000000	14552400000
	Total other expenses	8394700000	27976700000
	Total expenses	47019900000	219428300000
3	Total profit before exceptional items and tax	4111600000	24851300000
4	Exceptional items	1001700000	1001700000
5	Total profit before tax	5113300000	25853000000
6	Tax expense
7	Current tax	1142500000	6401600000
8	Deferred tax	81800000	42400000
9	Total tax expenses	1224300000	6444000000
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	3889000000	19409000000
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	3889000000	19409000000
17	Other comprehensive income net of taxes	-19600000	-36100000
18	Total Comprehensive Income for the period	3869400000	19372900000
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	294600000	294600000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		109699000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	13.21	65.96
	Diluted earnings (loss) per share from continuing operations	13.2	65.86
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	13.21	65.96
	Diluted earnings (loss) per share from continuing and discontinued operations	13.2	65.86
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	31300900000
	Capital work-in-progress	3508800000
	Investment property	0
	Goodwill	0
	Other intangible assets	100200000
	Intangible assets under development	218700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	7360000000
	Trade receivables, non-current	0
	Loans, non-current	7846400000
	Other non-current financial assets	0
	Total non-current financial assets	15206400000
	Deferred tax assets (net)
	Other non-current assets	1914100000
	Total non-current assets	52249100000
2	Current assets
	Inventories	46841800000
	Current financial asset
	Current investments	7836000000
	Trade receivables, current	12217100000
	Cash and cash equivalents	1977100000
	Bank balance other than cash and cash equivalents	32825100000
	Loans, current	131500000
	Other current financial assets	16614200000
	Total current financial assets	71601000000
	Current tax assets (net)	615400000
	Other current assets	11049800000
	Total current assets	130108000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	182357100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	294600000
	Other equity	109699000000
	Total equity attributable to owners of parent	109993600000
	Non controlling interest
	Total equity	109993600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	183600000
	Total non-current financial liabilities	183600000
	Provisions, non-current	39400000
	Deferred tax liabilities (net)	667900000
	Deferred government grants, Non-current
	Other non-current liabilities	5175700000
	Total non-current liabilities	6066600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	333000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	59517800000
	Total Trade payable	59850800000
	Other current financial liabilities	4068300000
	Total current financial liabilities	63920900000
	Other current liabilities	1796700000
	Provisions, current	579300000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	66296900000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	72363500000
	Total equity and liabilites	182357100000
	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-Oct-2024	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	Nutrient and other allied business	43257200000	216329400000
2	Crop protection	6983700000	26354000000
	Total Segment Revenue	50240900000	242683400000
	Less: Inter segment revenue	312800000	312800000
	Revenue from operations	49928100000	240642500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Nutrient and other allied business	3117800000	22439100000
2	Crop protection	1025000000	3663700000
	Total Profit before tax	4142800000	26102800000
	i. Finance cost	656300000	656300000
	ii. Other Unallocable Expenditure net off Unallocable income	-1626800000	-1626800000
	Profit before tax	5113300000	25853000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Nutrient and other allied business	108041000000	108041000000
2	Crop protection	20520900000	20520900000
	Total Segment Asset	128561900000	128561900000
	Un-allocable Assets	53795200000	53795200000
	Net Segment Asset	182357100000	182357100000
4	Segment Liabilities
	Segment Liabilities
1	Nutrient and other allied business	63433900000	63433900000
2	Crop protection	6877700000	6877700000
	Total Segment Liabilities	70311600000	70311600000
	Un-allocable Liabilities	2051900000	2051900000
	Net Segment Liabilities	72363500000	72363500000
	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-Oct-2024	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	Net fair value gain/loss on investments at FVTOCI	38800000	38800000
2	Remeasurement gain/(loss) on defined benefit plans	-83300000	-94000000
	Total Amount of items that will not be reclassified to profit and loss	-44500000	-55200000
2	Income tax relating to items that will not be reclassified to profit or loss	-15300000	-18000000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gains/( loss) on designated portion of hedging instruments in a cash flow hedge	12900000	1500000
	Total Amount of items that will be reclassified to profit and loss	12900000	1500000
4	Income tax relating to items that will be reclassified to profit or loss	3300000	400000
5	Total Other comprehensive income	-19600000	-36100000

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			25853000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2577400000
	Adjustments for decrease (increase) in inventories			-1098400000
	Adjustments for decrease (increase) in trade receivables, current			1817200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-742600000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-2764900000
	Adjustments for other bank balances			-15360800000
	Adjustments for increase (decrease) in trade payables, current			6963400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			648100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2767100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			26700000
	Adjustments for provisions, current			62800000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			700000000
	Adjustments for dividend income			1800000
	Adjustments for interest income			2399500000
	Adjustments for share-based payments			106100000
	Adjustments for fair value losses (gains)			-71600000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-2144200000
	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)			-8915000000
	Net cash flows from (used in) operations			16938000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			6841800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			10096200000
	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			1640800000
	Purchase of property, plant and equipment			8296400000
	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			7500000000
	Cash receipts from repayment of advances and loans made to other parties			1565500000
	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			256100000
	Interest received			2800500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2795400000
	Net cash flows from (used in) investing activities	-12328900000
	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			154800000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			167700000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			1100000
	Payments of lease liabilities			783900000
	Dividends paid			3528200000
	Interest paid			2106100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-6406400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-8639100000
	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			-8639100000
	Cash and cash equivalents cash flow statement at beginning of period			10616200000
	Cash and cash equivalents cash flow statement at end of period			1977100000