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	Consolidated
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

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	Consolidated	Consolidated
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	49883900000	240852400000
	Other income	1259500000	3587200000
	Total income	51143400000	244439600000
2	Expenses
(a)	Cost of materials consumed	31964000000	129118300000
(b)	Purchases of stock-in-trade	6167700000	49419300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-3060000000	5100000
(d)	Employee benefit expense	2093300000	7839800000
(e)	Finance costs	658700000	2624300000
(f)	Depreciation, depletion and amortisation expense	854000000	2903900000
(f)	Other Expenses
1	Freight and distribution expense	3192000000	13433900000
2	Other Expenses	5266800000	14752800000
	Total other expenses	8458800000	28186700000
	Total expenses	47136500000	220097400000
3	Total profit before exceptional items and tax	4006900000	24342200000
4	Exceptional items	3467700000	3467700000
5	Total profit before tax	7474600000	27809900000
6	Tax expense
7	Current tax	1473100000	6736700000
8	Deferred tax	50500000	-8300000
9	Total tax expenses	1523600000	6728400000
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	5951000000	21081500000
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	-166400000	-534400000
16	Total profit (loss) for period	5784600000	20547100000
17	Other comprehensive income net of taxes	51000000	36100000
18	Total Comprehensive Income for the period	5835600000	20583200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	5796680000	20664580000
	Total profit or loss, attributable to non-controlling interests	-12100000	-12100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	50500000	35600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	500000	500000
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		110583700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	19.7	70.23
	Diluted earnings (loss) per share from continuing operations	19.67	70.12
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	19.7	70.23
	Diluted earnings (loss) per share from continuing and discontinued operations	19.67	70.12
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	31583700000
	Capital work-in-progress	3524600000
	Investment property	0
	Goodwill	2849300000
	Other intangible assets	6961800000
	Intangible assets under development	432900000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1691900000
	Trade receivables, non-current	0
	Loans, non-current	7846400000
	Other non-current financial assets	9700000
	Total non-current financial assets	9548000000
	Deferred tax assets (net)	103200000
	Other non-current assets	1965100000
	Total non-current assets	56968600000
2	Current assets
	Inventories	47699100000
	Current financial asset
	Current investments	8615700000
	Trade receivables, current	12290900000
	Cash and cash equivalents	2547500000
	Bank balance other than cash and cash equivalents	32835900000
	Loans, current	0
	Other current financial assets	16666800000
	Total current financial assets	72956800000
	Current tax assets (net)	615500000
	Other current assets	11036200000
	Total current assets	132307600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	189276200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	294600000
	Other equity	110583700000
	Total equity attributable to owners of parent	110878300000
	Non controlling interest	1349300000
	Total equity	112227600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	853300000
	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	1036900000
	Provisions, non-current	73700000
	Deferred tax liabilities (net)	836600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	5197700000
	Total non-current liabilities	7144900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1469000000
	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	59967100000
	Total Trade payable	60300100000
	Other current financial liabilities	4630000000
	Total current financial liabilities	66399100000
	Other current liabilities	2829400000
	Provisions, current	594600000
	Current tax liabilities (Net)	80600000
	Deferred government grants, Current
	Total current liabilities	69903700000
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	77048600000
	Total equity and liabilites	189276200000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Nutrient and other allied business	43209500000	216522800000
2	Crop protection	6987200000	26370500000
	Total Segment Revenue	50196700000	242893300000
	Less: Inter segment revenue	312800000	312800000
	Revenue from operations	49883900000	240852400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Nutrient and other allied business	2973300000	22057700000
2	Crop protection	1011100000	3632800000
	Total Profit before tax	3984400000	25690500000
	i. Finance cost	658700000	658700000
	ii. Other Unallocable Expenditure net off Unallocable income	-3982500000	-3982500000
	Profit before tax	7308200000	27275500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Nutrient and other allied business	113622700000	113622700000
2	Crop protection	20423700000	20423700000
	Total Segment Asset	134046400000	134046400000
	Un-allocable Assets	55229800000	55229800000
	Net Segment Asset	189276200000	189276200000
4	Segment Liabilities
	Segment Liabilities
1	Nutrient and other allied business	64947200000	64947200000
2	Crop protection	6883000000	6883000000
	Total Segment Liabilities	71830200000	71830200000
	Un-allocable Liabilities	5218400000	5218400000
	Net Segment Liabilities	77048600000	77048600000
	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	Consolidated	Consolidated
	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	130100000	130100000
2	Remeasurement gain/(loss) on defined benefit plans	-85000000	-95700000
	Total Amount of items that will not be reclassified to profit and loss	45100000	34400000
2	Income tax relating to items that will not be reclassified to profit or loss	3500000	800000
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
2	Exchange differences on translation of foreign operations	-200000	1400000
	Total Amount of items that will be reclassified to profit and loss	12700000	2900000
4	Income tax relating to items that will be reclassified to profit or loss	3300000	400000
5	Total Other comprehensive income	51000000	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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			27809900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2624300000
	Adjustments for decrease (increase) in inventories			-1402000000
	Adjustments for decrease (increase) in trade receivables, current			1622200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			110900000
	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			-14938100000
	Adjustments for increase (decrease) in trade payables, current			7280300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-326200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2903900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			37900000
	Adjustments for provisions, current			83700000
	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			701400000
	Adjustments for dividend income			1800000
	Adjustments for interest income			2366000000
	Adjustments for share-based payments			106100000
	Adjustments for fair value losses (gains)			-73400000
	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)			-3492200000
	Other adjustments for non-cash items			-1031300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-10925200000
	Net cash flows from (used in) operations			16884700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			7186700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			9698000000
	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			256700000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			178400000
	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			4171900000
	Purchase of property, plant and equipment			8506400000
	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			8006700000
	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			1800000
	Interest received			2651900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1316200000
	Net cash flows from (used in) investing activities	-11438800000
	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			516100000
	Payments of lease liabilities			796800000
	Dividends paid			3528200000
	Interest paid			2150000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-6978200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-8719000000
	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			-8719000000
	Cash and cash equivalents cash flow statement at beginning of period			11266500000
	Cash and cash equivalents cash flow statement at end of period			2547500000