Integrated Filing — IndAS

General information about company
Scrip Code	500085
NSE Symbol	CHAMBLFERT
MSEI Symbol	NOTLISTED
ISIN	INE085A01013
Name of company	CHAMBAL FERTILIZERS & CHEMICALS 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	08-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	Multi segment
Description of single segment
Start date and time of board meeting	08-May-2025   14:31:00
End date and time of board meeting	08-May-2025   16:03:00
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	24487300000	166462000000
	Other income	552700000	2151100000
	Total income	25040000000	168613100000
2	Expenses
(a)	Cost of materials consumed	12918700000	64346500000
(b)	Purchases of stock-in-trade	10079300000	34262800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-11039200000	-5448300000
(d)	Employee benefit expense	615900000	2332400000
(e)	Finance costs	0	484200000
(f)	Depreciation, depletion and amortisation expense	816200000	3301500000
(f)	Other Expenses
1	Other Expenses	10279000000	46133900000
	Total other expenses	10279000000	46133900000
	Total expenses	23669900000	145413000000
3	Total profit before exceptional items and tax	1370100000	23200100000
4	Exceptional items	0	0
5	Total profit before tax	1370100000	23200100000
6	Tax expense
7	Current tax	407300000	4545900000
8	Deferred tax	-33200000	3477300000
9	Total tax expenses	374100000	8023200000
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	996000000	15176900000
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	307100000	1317000000
16	Total profit (loss) for period	1303100000	16493900000
17	Other comprehensive income net of taxes	600500000	1250600000
18	Total Comprehensive Income for the period	1903600000	17744500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1303600000	16495100000
	Total profit or loss, attributable to non-controlling interests	-500000	-500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1903800000	17749900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-200000	-5400000
21	Details of equity share capital
	Paid-up equity share capital	4006500000	4006500000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		83273700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.25	41.17
	Diluted earnings (loss) per share from continuing operations	3.25	41.17
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	3.25	41.17
	Diluted earnings (loss) per share from continuing and discontinued operations	3.25	41.17
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Kindly refer attached pdf for notes and clarifications 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	62180700000
	Capital work-in-progress	6493500000
	Investment property	0
	Goodwill	0
	Other intangible assets	31200000
	Intangible assets under development	3700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	5439500000
	Non-current financial assets
	Non-current investments	200000
	Trade receivables, non-current	0
	Loans, non-current	400000
	Other non-current financial assets	39600000
	Total non-current financial assets	40200000
	Deferred tax assets (net)	0
	Other non-current assets	3657700000
	Total non-current assets	77846500000
2	Current assets
	Inventories	18022900000
	Current financial asset
	Current investments	8282400000
	Trade receivables, current	3679200000
	Cash and cash equivalents	1077500000
	Bank balance other than cash and cash equivalents	1285700000
	Loans, current	200000
	Other current financial assets	1610100000
	Total current financial assets	15935100000
	Current tax assets (net)	0
	Other current assets	2257400000
	Total current assets	36215400000
3	Non-current assets classified as held for sale	5200000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	114067100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	4006500000
	Other equity	83273700000
	Total equity attributable to owners of parent	87280200000
	Non controlling interest	-160300000
	Total equity	87119900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	823300000
	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	138700000
	Total non-current financial liabilities	962000000
	Provisions, non-current	84000000
	Deferred tax liabilities (net)	14117700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	42200000
	Total non-current liabilities	15205900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	311200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5991500000
	Total Trade payable	6302700000
	Other current financial liabilities	4181100000
	Total current financial liabilities	10483800000
	Other current liabilities	854500000
	Provisions, current	403000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	11741300000
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	26947200000
	Total equity and liabilites	114067100000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Kindly refer attached pdf for notes and clarifications

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)
1	Own Manufactured Fertilisers	22431400000	131586800000
2	Complex Fertilisers	1668200000	25614100000
3	Crop Protection Chemicals and Speciality Nutrients	387700000	9261100000
4	Others	0	0
	Total Segment Revenue	24487300000	166462000000
	Less: Inter segment revenue	0	0
	Revenue from operations	24487300000	166462000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Own Manufactured Fertilisers	789900000	18360000000
2	Complex Fertilisers	93400000	1737100000
3	Crop Protection Chemicals and Speciality Nutrients	61900000	2136300000
4	Others	-900000	-1100000
	Total Profit before tax	944300000	22232300000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	-732900000	-732900000
	Profit before tax	1677200000	24517100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Own Manufactured Fertilisers	72577800000	72577800000
2	Complex Fertilisers	16012900000	16012900000
3	Crop Protection Chemicals and Speciality Nutrients	1704700000	1704700000
4	Others	7231500000	7231500000
	Total Segment Asset	97526900000	97526900000
	Un-allocable Assets	16540200000	16540200000
	Net Segment Asset	114067100000	114067100000
4	Segment Liabilities
	Segment Liabilities
1	Own Manufactured Fertilisers	8636700000	8636700000
2	Complex Fertilisers	1464500000	1464500000
3	Crop Protection Chemicals and Speciality Nutrients	864700000	864700000
4	Others	1355600000	1355600000
	Total Segment Liabilities	12321500000	12321500000
	Un-allocable Liabilities	14625700000	14625700000
	Net Segment Liabilities	26947200000	26947200000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Kindly refer attached pdf for notes and clarifications

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 Gain / (Loss) on Defined Benefit Plans	29100000	5800000
	Total Amount of items that will not be reclassified to profit and loss	29100000	5800000
2	Income tax relating to items that will not be reclassified to profit or loss	16100000	8400000
3	Amount of items that will be reclassified to profit and loss
1	Exchange Difference Gain on Translation of Foreign Operations	564400000	502300000
2	Effective Portion of Exchange Difference (Loss) on Hedging Instruments	0	-16500000
3	Effective Portion of Exchange Difference Loss on Hedging Instruments re-classified n to Profit or Loss	367900000	1469800000
	Total Amount of items that will be reclassified to profit and loss	932300000	1955600000
4	Income tax relating to items that will be reclassified to profit or loss	344800000	702400000
5	Total Other comprehensive income	600500000	1250600000

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			23200100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			336900000
	Adjustments for decrease (increase) in inventories			-5570200000
	Adjustments for decrease (increase) in trade receivables, current			-1768100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			2402300000
	Adjustments for decrease (increase) in other non-current assets			-1926600000
	Adjustments for other financial assets, non-current			2200000
	Adjustments for other financial assets, current			-481800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1630400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			51700000
	Adjustments for increase (decrease) in other non-current liabilities			500000
	Adjustments for depreciation and amortisation expense			3301500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-48300000
	Adjustments for provisions, current			-16100000
	Adjustments for provisions, non-current			-157500000
	Adjustments for other financial liabilities, current			-74300000
	Adjustments for other financial liabilities, non-current			23900000
	Adjustments for unrealised foreign exchange losses gains			-10800000
	Adjustments for dividend income			0
	Adjustments for interest income			210300000
	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			245800000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			150500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-5379100000
	Net cash flows from (used in) operations			17821000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3882000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			13939000000
	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			27500000
	Purchase of property, plant and equipment			5718400000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			11100000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			500000
	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			1389000000
	Interest received			207200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			11497000000
	Net cash flows from (used in) investing activities	7390700000
	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			17835500000
	Payments of lease liabilities			56500000
	Dividends paid			3205200000
	Interest paid			255400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-21352600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-22900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			1800000
	Net increase (decrease) in cash and cash equivalents			-21100000
	Cash and cash equivalents cash flow statement at beginning of period			1098600000
	Cash and cash equivalents cash flow statement at end of period			1077500000