Integrated Filing — IndAS

General information about company
Scrip Code	539334
NSE Symbol	SHREEPUSHK
MSEI Symbol	NA
ISIN	INE712K01011
Name of company	Shree Pushkar Chemicals & Fertilisers 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	Chemicals and Fertilisers
Start date and time of board meeting	16-May-2025   15:00:00
End date and time of board meeting	16-May-2025   16:45:00
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	2193989000	8062827000
	Other income	24916000	107684000
	Total income	2218905000	8170511000
2	Expenses
(a)	Cost of materials consumed	1741254000	5574441000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-399325000	-480271000
(d)	Employee benefit expense	141512000	512685000
(e)	Finance costs	9948000	22878000
(f)	Depreciation, depletion and amortisation expense	58257000	226452000
(f)	Other Expenses
1	Other Expenses	463538000	1617017000
	Total other expenses	463538000	1617017000
	Total expenses	2015184000	7473202000
3	Total profit before exceptional items and tax	203721000	697309000
4	Exceptional items	0	0
5	Total profit before tax	203721000	697309000
6	Tax expense
7	Current tax	24388000	94987000
8	Deferred tax	13946000	16148000
9	Total tax expenses	38334000	111135000
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	165387000	586174000
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	165387000	586174000
17	Other comprehensive income net of taxes	1413000	530000
18	Total Comprehensive Income for the period	166800000	586704000
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	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	323377000	323377000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		5065447000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.12	18.25
	Diluted earnings (loss) per share from continuing operations	5.12	18.22
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	5.12	18.25
	Diluted earnings (loss) per share from continuing and discontinued operations	5.12	18.22
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	3027158000
	Capital work-in-progress	542808000
	Investment property
	Goodwill	48682000
	Other intangible assets	0
	Intangible assets under development	162000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	96803000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	45033000
	Total non-current financial assets	141836000
	Deferred tax assets (net)
	Other non-current assets	177874000
	Total non-current assets	3938520000
2	Current assets
	Inventories	1602671000
	Current financial asset
	Current investments	846186000
	Trade receivables, current	1742693000
	Cash and cash equivalents	27370000
	Bank balance other than cash and cash equivalents	222897000
	Loans, current	2037000
	Other current financial assets	37000
	Total current financial assets	2841220000
	Current tax assets (net)
	Other current assets	287180000
	Total current assets	4731071000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	8669591000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	323377000
	Other equity	5065447000
	Total equity attributable to owners of parent	5388824000
	Non controlling interest
	Total equity	5388824000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1581000
	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	23336000
	Total non-current financial liabilities	24917000
	Provisions, non-current	17520000
	Deferred tax liabilities (net)	388982000
	Deferred government grants, Non-current
	Other non-current liabilities	15820000
	Total non-current liabilities	447239000
	Current liabilities
	Current financial liabilities
	Borrowings, current	986438000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	60162000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1511899000
	Total Trade payable	1572061000
	Other current financial liabilities	23041000
	Total current financial liabilities	2581540000
	Other current liabilities	233528000
	Provisions, current	0
	Current tax liabilities (Net)	18460000
	Deferred government grants, Current
	Total current liabilities	2833528000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	3280767000
	Total equity and liabilites	8669591000
	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 of net defined benefit obligations	1413000	530000
	Total Amount of items that will not be reclassified to profit and loss	1413000	530000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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
5	Total Other comprehensive income	1413000	530000

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			697309000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			22878000
	Adjustments for decrease (increase) in inventories			-973814000
	Adjustments for decrease (increase) in trade receivables, current			-156489000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-80419000
	Adjustments for decrease (increase) in other non-current assets			-113751000
	Adjustments for other financial assets, non-current			1104000
	Adjustments for other financial assets, current			-6000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			833016000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			120797000
	Adjustments for increase (decrease) in other non-current liabilities			950000
	Adjustments for depreciation and amortisation expense			226452000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2814000
	Adjustments for provisions, non-current			4885000
	Adjustments for other financial liabilities, current			-267000
	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			69937000
	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			0
	Other adjustments to reconcile profit (loss)			-34958000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-222373000
	Net cash flows from (used in) operations			474936000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			99899000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			375037000
	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			51490000
	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			469259000
	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			69937000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-347832000
	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			-88656000
	Repayments of borrowings			0
	Payments of lease liabilities			-41326000
	Dividends paid			47439000
	Interest paid			22878000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			113525000
	Net cash flows from (used in) financing activities			-4122000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			23083000
	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			23083000
	Cash and cash equivalents cash flow statement at beginning of period			4287000
	Cash and cash equivalents cash flow statement at end of period			27370000