Integrated Filing — IndAS

General information about company
Scrip Code	534742
NSE Symbol	ZUARI
MSEI Symbol	NOTLISTED
ISIN	INE840M01016
Name of company	ZUARI AGRO 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-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	Fertilisers
Start date and time of board meeting	14-May-2025   14:00:00
End date and time of board meeting	14-May-2025   16:15:00
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-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	9519900000	44360900000
	Other income	218100000	542800000
	Total income	9738000000	44903700000
2	Expenses
(a)	Cost of materials consumed	4164700000	19079800000
(b)	Purchases of stock-in-trade	2666800000	9910500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-776200000	-1332800000
(d)	Employee benefit expense	335000000	1384300000
(e)	Finance costs	361400000	1683100000
(f)	Depreciation, depletion and amortisation expense	252000000	1015000000
(f)	Other Expenses
1	Other expenses	2804900000	11635800000
	Total other expenses	2804900000	11635800000
	Total expenses	9808600000	43375700000
3	Total profit before exceptional items and tax	-70600000	1528000000
4	Exceptional items	0	0
5	Total profit before tax	-70600000	1528000000
6	Tax expense
7	Current tax	58300000	640900000
8	Deferred tax	-5800000	80800000
9	Total tax expenses	52500000	721700000
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	-123100000	806300000
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	395100000	1503300000
16	Total profit (loss) for period	272000000	2309600000
17	Other comprehensive income net of taxes	41100000	33000000
18	Total Comprehensive Income for the period	313100000	2342600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	198400000	1647600000
	Total profit or loss, attributable to non-controlling interests	73600000	73600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	42800000	37400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-1700000	-4300000
21	Details of equity share capital
	Paid-up equity share capital	420600000	420600000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.72	39.17
	Diluted earnings (loss) per share from continuing operations	4.72	39.17
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	4.72	39.17
	Diluted earnings (loss) per share from continuing and discontinued operations	4.72	39.17
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		As per financials submitted

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	7531100000
	Capital work-in-progress	45000000
	Investment property	34200000
	Goodwill	153300000
	Other intangible assets	935600000
	Intangible assets under development	26900000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	13540200000
	Non-current financial assets
	Non-current investments	709300000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	72700000
	Total non-current financial assets	782000000
	Deferred tax assets (net)	62300000
	Other non-current assets	76100000
	Total non-current assets	23186700000
2	Current assets
	Inventories	1723100000
	Current financial asset
	Current investments	0
	Trade receivables, current	861600000
	Cash and cash equivalents	1732300000
	Bank balance other than cash and cash equivalents	391700000
	Loans, current	100000
	Other current financial assets	1000000
	Total current financial assets	2986700000
	Current tax assets (net)	134900000
	Other current assets	340200000
	Total current assets	5184900000
3	Non-current assets classified as held for sale	21892500000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	50264100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	420600000
	Other equity	18138000000
	Total equity attributable to owners of parent	18558600000
	Non controlling interest	6616100000
	Total equity	25174700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2078100000
	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	0
	Total non-current financial liabilities	2078100000
	Provisions, non-current	57500000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2135600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5094800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1585300000
	Total Trade payable	1590100000
	Other current financial liabilities	2854900000
	Total current financial liabilities	9539800000
	Other current liabilities	728200000
	Provisions, current	7400000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	10275400000
3	Liabilities directly associated with assets in disposal group classified as held for sale	12678400000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	25089400000
	Total equity and liabilites	50264100000
	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	-10900000	-18700000
2	Net (loss)/ gain on FVTOCI financial instruments	56700000	56700000
3	Share of OCI of joint ventures	-7700000	-10000000
	Total Amount of items that will not be reclassified to profit and loss	38100000	28000000
2	Income tax relating to items that will not be reclassified to profit or loss	-3000000	-5000000
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	41100000	33000000

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			1528000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-1296600000
	Adjustments for decrease (increase) in trade receivables, current			370900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-337100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3312300000
	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			1015000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-99000000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			15900000
	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)			0
	Other adjustments for non-cash items			-150900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2830500000
	Net cash flows from (used in) operations			4358500000
	Dividends received			-1100000
	Interest paid			-1555400000
	Interest received			-173900000
	Income taxes paid (refund)			624100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5114800000
	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			260700000
	Purchase of property, plant and equipment			1049300000
	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			1100000
	Interest received			163400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-591300000
	Net cash flows from (used in) investing activities	-1215400000
	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			6222400000
	Repayments of borrowings			9396100000
	Payments of lease liabilities			173500000
	Dividends paid			81700000
	Interest paid			1508600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4937500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1038100000
	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			-1038100000
	Cash and cash equivalents cash flow statement at beginning of period			3378200000
	Cash and cash equivalents cash flow statement at end of period			2340100000