Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	KRISHANA
MSEI Symbol	NOTLISTED
ISIN	INE506W01012
Name of company	KRISHANA PHOSCHEM 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	30-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	Single segment
Description of single segment	Chemical & Fertilizers
Start date and time of board meeting	06-May-2025   16:00:00
End date and time of board meeting	06-May-2025   16:50:00
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
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	2025-03-25
Indicate Company website link for updated RPT policy of the Company	www.krishanaphoschem.com
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
There is no Default on Loans and Debt Securities is applicable to the entity.

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	4728825000	13582389000
	Other income	63880000	99270000
	Total income	4792705000	13681659000
2	Expenses
(a)	Cost of materials consumed	2345329000	7862056000
(b)	Purchases of stock-in-trade	654595000	1102534000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	94272000	125922000
(d)	Employee benefit expense	83842000	277125000
(e)	Finance costs	81247000	394520000
(f)	Depreciation, depletion and amortisation expense	75762000	311784000
(f)	Other Expenses
1	Other Expenses	987875000	2375060000
	Total other expenses	987875000	2375060000
	Total expenses	4322922000	12449001000
3	Total profit before exceptional items and tax	469783000	1232658000
4	Exceptional items	0	0
5	Total profit before tax	469783000	1232658000
6	Tax expense
7	Current tax	81799000	215901000
8	Deferred tax	59422000	151362000
9	Total tax expenses	141221000	367263000
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	328562000	865395000
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	328562000	865395000
17	Other comprehensive income net of taxes	-2350000	-2350000
18	Total Comprehensive Income for the period	326212000	863045000
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	618276000	618276000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3219762000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.31	14
	Diluted earnings (loss) per share from continuing operations	5.31	14
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	5.31	14
	Diluted earnings (loss) per share from continuing and discontinued operations	5.31	14
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above Audited Financial Results of the Company for the Forth Quarter and Year ended 31st March, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 6th May 2025. n2. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards Ind AS notified under the Companies Indian Accounting Standards Rules, 2015, as amended, as specified in section 133 of the Companies Act, 2013. n3. The figures of the Quarter ended 31st March 2025 and 31st March 2024 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the Third Quarter of the respective financial year. n4. Based on the management approach as defined in Ind AS 108 Operating Segment, the Managing Director and Chief Financial Officer of the company evaluates the companys performance and allocate resources based on an analysis of various performance indicators of business segment/s in which the company operates. The company is primarily engaged in the business of Fertilizer manufacturing and other products are backward integration therefore management recognize Fertilizer segment as the sole business segment. Hence, disclosure of segment wise information is not required and accordingly not provided . n5. The company has long term credit rating CRISIL A Stable reaffirmed by CRISIL. n6. 'The company does not have any subsidiary Associate Joint venture company ies ,as on 31st March 2025 hence, consolidated financial statements is not applicable to company. n7. Previous period figures have been regrouped reclassified, wherever necessary, to confirm with the current period classification presentation. n8. The Board of Directors of the Company has recommended a final dividend @ Re.0.50 per share for the financial year 2024-25, subject to the approval of members of the Company. n9. The earning per equity share EPS are not annualized for the quarter ended 31st march,2025, 31st December 2024 and 31st March 2024. n10. The above Results are available on the websites of the Stock Exchange www.nseindia.com and Companys websites www.krishnaphoschem.com n 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2948546000
	Capital work-in-progress	776311000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	310137000
	Total non-current financial assets	310137000
	Deferred tax assets (net)	0
	Other non-current assets	9351000
	Total non-current assets	4044345000
2	Current assets
	Inventories	1489022000
	Current financial asset
	Current investments	0
	Trade receivables, current	3784361000
	Cash and cash equivalents	120340000
	Bank balance other than cash and cash equivalents	158054000
	Loans, current	542000
	Other current financial assets	175695000
	Total current financial assets	4238992000
	Current tax assets (net)
	Other current assets	588211000
	Total current assets	6316225000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	10360570000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	618276000
	Other equity	3219762000
	Total equity attributable to owners of parent	3838038000
	Non controlling interest
	Total equity	3838038000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1334352000
	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	15909000
	Total non-current financial liabilities	1350261000
	Provisions, non-current	6786000
	Deferred tax liabilities (net)	340161000
	Deferred government grants, Non-current	0
	Other non-current liabilities	343229000
	Total non-current liabilities	2040437000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2418423000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	130365000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1536400000
	Total Trade payable	1666765000
	Other current financial liabilities	118265000
	Total current financial liabilities	4203453000
	Other current liabilities	254943000
	Provisions, current	2129000
	Current tax liabilities (Net)	21570000
	Deferred government grants, Current	0
	Total current liabilities	4482095000
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	6522532000
	Total equity and liabilites	10360570000
	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)
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	3316000	3316000
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	-966000	-966000
5	Total Other comprehensive income	-2350000	-2350000

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			1232658000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			393833000
	Adjustments for decrease (increase) in inventories			-66410000
	Adjustments for decrease (increase) in trade receivables, current			-1142943000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-46003000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-514117000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1079702000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			83224000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			311784000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			3039000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			428611000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			13237000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-3316000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1291000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			695000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			513571000
	Net cash flows from (used in) operations			1746229000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			203234000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1542995000
	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			260000
	Purchase of property, plant and equipment			383415000
	Proceeds from sales of investment property			401291000
	Purchase of investment property			400000000
	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			47934000
	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			13237000
	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			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-320693000
	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			150000000
	Repayments of borrowings			748936000
	Payments of lease liabilities			758000
	Dividends paid			30892000
	Interest paid			393833000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-77756000
	Net cash flows from (used in) financing activities			-1102175000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			120127000
	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			120127000
	Cash and cash equivalents cash flow statement at beginning of period			213000
	Cash and cash equivalents cash flow statement at end of period			120340000