Integrated Filing — IndAS

General information about company
Scrip Code	543530
NSE Symbol	PARADEEP
MSEI Symbol	NOTLISTED
ISIN	INE088F01024
Name of company	PARADEEP PHOSPHATES 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	06-May-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	Quarterly
Reporting Quarter	Fourth quarter
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	Single segment
Description of single segment	FERTILIZER
Start date and time of board meeting	06-May-2025   14:30:00
End date and time of board meeting	06-May-2025   17:00:00
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-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	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	34940200000	138202100000
	Other income	421300000	1114000000
	Total income	35361500000	139316100000
2	Expenses
(a)	Cost of materials consumed	24763300000	86604100000
(b)	Purchases of stock-in-trade	1409700000	16552500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1055500000	-826500000
(d)	Employee benefit expense	689200000	2491000000
(e)	Finance costs	1031000000	3622900000
(f)	Depreciation, depletion and amortisation expense	631300000	2518100000
(f)	Other Expenses
1	Other Expenses	5662800000	20822600000
	Total other expenses	5662800000	20822600000
	Total expenses	33131800000	131784700000
3	Total profit before exceptional items and tax	2229700000	7531400000
4	Exceptional items	0	0
5	Total profit before tax	2229700000	7531400000
6	Tax expense
7	Current tax	641200000	1724000000
8	Deferred tax	-11800000	282300000
9	Total tax expenses	629400000	2006300000
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	1600300000	5525100000
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	-7200000
16	Total profit (loss) for period	1600300000	5517900000
17	Other comprehensive income net of taxes	-27400000	-35700000
18	Total Comprehensive Income for the period	1572900000	5482200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	8152100000	8152100000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		25187800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.96	6.77
	Diluted earnings (loss) per share from continuing operations	1.96	6.76
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	1.96	6.77
	Diluted earnings (loss) per share from continuing and discontinued operations	1.96	6.76
24	Debt equity ratio	0.0106	0.0106
25	Debt service coverage ratio	0.0182	0.0182
26	Interest service coverage ratio	0.0308	0.0308
27	Disclosure of notes on financial results		1.The above consolidated financial results of Paradeep Phosphates Limited the Company have been prepared in accordance with Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015. n2.Pursuant to the scheme of merger dated 07 February 2024, subsequently modified on 25 November 2024, the Board considered and approved a composite scheme of arrangement amongst Mangalore Chemicals & Fertilizers Limited Transferor Company the Company and their respective creditors and shareholders Scheme under Sections 230 to 232 of the Companies Act 2013 Companies Act and other applicable laws for inter alia the amalgamation of the Transferor Company with and into the Company by way of a merger. Necessary accounting effect of the scheme would be given in due course upon receipt of requisite approvals. n3.The figures for the quarters ended 31 March 2025 and 31 March 2024 are the balancing figure between audited figures in respect of the financial years ended 31 March 2025 and 31 March 2024 and the year to date figures upto the third quarter of the respective financial years. The aforesaid year to date figures upto the third quarters were subject to Limited Review. n4.The Companys operations fall within a single business segment Fertilisers and Other Trading Materials. Hence no separate segment information is disclosed. n5.The Board has recommended a dividend of Rs. 1.00 per equity share of Rs. 10 each fully paid up subject to the approval of the shareholders at the ensuing Annual general meeting. n6.The above consolidated financial results were reviewed by the audit committee and approved by the Board of Directors in their respective meetings held on 5 May 2025 and 6 May 2025 respectively. n

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	32882100000
	Capital work-in-progress	5533000000
	Investment property	0
	Goodwill	580700000
	Other intangible assets	23600000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	33400000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	0
	Deferred tax assets (net)	0
	Other non-current assets	1171400000
	Total non-current assets	40224200000
2	Current assets
	Inventories	22869900000
	Current financial asset
	Current investments	2691000000
	Trade receivables, current	25346900000
	Cash and cash equivalents	8737300000
	Bank balance other than cash and cash equivalents	300700000
	Loans, current	0
	Other current financial assets	5286900000
	Total current financial assets	42362800000
	Current tax assets (net)	0
	Other current assets	6006400000
	Total current assets	71239100000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	111463300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	8152100000
	Other equity	32616700000
	Total equity attributable to owners of parent	40768800000
	Non controlling interest	0
	Total equity	40768800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	6380800000
	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	8700000
	Total non-current financial liabilities	6389500000
	Provisions, non-current	266700000
	Deferred tax liabilities (net)	1776000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	8432200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	37203800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	292800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	19990100000
	Total Trade payable	20282900000
	Other current financial liabilities	2514100000
	Total current financial liabilities	60000800000
	Other current liabilities	1226900000
	Provisions, current	800100000
	Current tax liabilities (Net)	234500000
	Deferred government grants, Current	0
	Total current liabilities	62262300000
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	70694500000
	Total equity and liabilites	111463300000
	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		Consolidated	Consolidated
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
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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gains/(losses) on defined benefit plans	-36500000	-58600000
	Total Amount of items that will not be reclassified to profit and loss	-36500000	-58600000
2	Income tax relating to items that will not be reclassified to profit or loss	-9200000	-14800000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	-100000	8100000
	Total Amount of items that will be reclassified to profit and loss	-100000	8100000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-27400000	-35700000

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			7531400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3291700000
	Adjustments for decrease (increase) in inventories			-4561600000
	Adjustments for decrease (increase) in trade receivables, current			1751400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-448700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			5464300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			17600000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2518100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-103900000
	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			9500000
	Adjustments for dividend income			0
	Adjustments for interest income			182100000
	Adjustments for share-based payments			23700000
	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			-318800000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			290800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-7200000
	Total adjustments for reconcile profit (loss)			7744800000
	Net cash flows from (used in) operations			15276200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1423400000
	Other inflows (outflows) of cash			7200000
	Net cash flows from (used in) operating activities			13860000000
	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			2500000
	Purchase of property, plant and equipment			3686500000
	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			184200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2466200000
	Net cash flows from (used in) investing activities	-5966000000
	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			26500000
	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			134342100000
	Repayments of borrowings			130997600000
	Payments of lease liabilities			0
	Dividends paid			407400000
	Interest paid			2997100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-30400000
	Net cash flows from (used in) financing activities			-63900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			7830100000
	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			7830100000
	Cash and cash equivalents cash flow statement at beginning of period			907200000
	Cash and cash equivalents cash flow statement at end of period			8737300000