Integrated Filing — IndAS

General information about company
Scrip Code	538666
NSE Symbol	SHARDACROP
MSEI Symbol	NOTLISTED
ISIN	INE221J01015
Name of company	Sharda Cropchem 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-May-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	The consolidated financial statements of the Company contains segment information as per IND AS 108 - Operating Segments accordingly separate information is not included in the Standalone financial results.
Start date and time of board meeting	14-May-2025   12:15:00
End date and time of board meeting	14-May-2025   14:30:00
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	2025-01-24
Indicate Company website link for updated RPT policy of the Company	www.shardacropchem.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
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-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	16143889000	36610998000
	Other income	652951000	1747641000
	Total income	16796840000	38358639000
2	Expenses
(a)	Cost of materials consumed	8281979000	17763329000
(b)	Purchases of stock-in-trade	2006320000	8860136000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1272609000	-726188000
(d)	Employee benefit expense	148054000	417774000
(e)	Finance costs	1799000	9363000
(f)	Depreciation, depletion and amortisation expense	718829000	2746119000
(f)	Other Expenses
1	Other Expenses	2173085000	5677497000
2	Foreign exchange gain/loss	-90942000	182226000
	Total other expenses	2082143000	5859723000
	Total expenses	14511733000	34930256000
3	Total profit before exceptional items and tax	2285107000	3428383000
4	Exceptional items	0	0
5	Total profit before tax	2285107000	3428383000
6	Tax expense
7	Current tax	269099000	481051000
8	Deferred tax	185367000	209968000
9	Total tax expenses	454466000	691019000
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	1830641000	2737364000
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	1830641000	2737364000
17	Other comprehensive income net of taxes	355000	690000
18	Total Comprehensive Income for the period	1830996000	2738054000
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	902205000	902205000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		22412770000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	20.29	30.34
	Diluted earnings (loss) per share from continuing operations	20.29	30.34
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	20.29	30.34
	Diluted earnings (loss) per share from continuing and discontinued operations	20.29	30.34
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes: n n1. The aforesaid financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 14, 2025. The statutory auditors have expressed an unmodified audit opinion on these results. n n2. The financial results for all the periods presented have been prepared in accordance with the recognition and measurement principles of Ind AS notified under the Companies Indian Accounting Standards Rules, 2015 as amended from time to time. n n3. The Board of Directors have recommended final dividend of Rs.6 per equity share of Rs.10 each fully paid up for the financial year 2024 2025, subject to the approval of shareholders at the ensuing Annual General Meeting. n n4. The figures for the three months ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year ended on those dates and the published unaudited year to date figures upto December 31, 2024 and December 31, 2023 respectively. n n5. Other expenses income includes loss gain on fair valuation of investments as under n INR in Lakhs nParticulars Three months ended Year ended n March 31, December 31, March 31, March 31, March 31, n 2025 2024 2024 2025 2024 nLoss or gain on nfair valuation of 287.35 418.09 225.46 805.37 384.04 ninvestments n n6. Other income includes n INR in lakhs nParticulars Three months ended Year ended n March 31, December 31, March 31, March 31, March 31, n 2025 2024 2024 2025 2024 n nDividend received nfrom subsidiary 4327.62 8046.59 5794.82 12374.21 21478.96 n n7. One of the major segments of the Company, viz. Agrochemicals is seasonal in nature and its performance can be impacted by cropping pattern and weather conditions across the globe. Accordingly, quarterly figures are not representative of the other quarters and full year performance. n n8. The consolidated financial statements of the Company contains segment information as per IND AS 108 Operating Segments accordingly separate information is not included in the Standalone financial results. n n9. Figures for the previous period, year have been regrouped, rearranged, wherever considered necessary to conform to the current period, years classification.

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	99135000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	7402425000
	Intangible assets under development	2906069000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	10972000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	16000000
	Other non-current financial assets	51238000
	Total non-current financial assets	67238000
	Deferred tax assets (net)	0
	Other non-current assets	765782000
	Total non-current assets	11251621000
2	Current assets
	Inventories	8885038000
	Current financial asset
	Current investments	2943273000
	Trade receivables, current	17934183000
	Cash and cash equivalents	644724000
	Bank balance other than cash and cash equivalents	931358000
	Loans, current	0
	Other current financial assets	415081000
	Total current financial assets	22868619000
	Current tax assets (net)	0
	Other current assets	867536000
	Total current assets	32621193000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	43872814000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	902205000
	Other equity	22412770000
	Total equity attributable to owners of parent	23314975000
	Non controlling interest
	Total equity	23314975000
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	630138000
	Total non-current financial liabilities	630138000
	Provisions, non-current	0
	Deferred tax liabilities (net)	1738051000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2368189000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	50923000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	12033298000
	Total Trade payable	12084221000
	Other current financial liabilities	5007625000
	Total current financial liabilities	17091846000
	Other current liabilities	550362000
	Provisions, current	547442000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	18189650000
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	20557839000
	Total equity and liabilites	43872814000
	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
1	Gratuity	475000	922000
	Total Amount of items that will not be reclassified to profit and loss	475000	922000
2	Income tax relating to items that will not be reclassified to profit or loss	120000	232000
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	0	0
5	Total Other comprehensive income	355000	690000

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			3428383000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			9363000
	Adjustments for decrease (increase) in inventories			57230000
	Adjustments for decrease (increase) in trade receivables, current			-3274693000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-138710000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-41133000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3450123000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2746119000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			196000
	Adjustments for provisions, current			-194653000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			112956000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-57925000
	Adjustments for dividend income			1237421000
	Adjustments for interest income			274385000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-80537000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-67305000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			623344000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1632569000
	Net cash flows from (used in) operations			5060952000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			313899000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4747053000
	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			0
	Purchase of property, plant and equipment			1057000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			3923854000
	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			5000000
	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			1237421000
	Interest received			156607000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1281504000
	Net cash flows from (used in) investing activities	-3807387000
	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			0
	Payments of lease liabilities			81000000
	Dividends paid			541356000
	Interest paid			13000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-622369000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			317297000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-790000
	Net increase (decrease) in cash and cash equivalents			316507000
	Cash and cash equivalents cash flow statement at beginning of period			328217000
	Cash and cash equivalents cash flow statement at end of period			644724000