Integrated Filing — IndAS

General information about company
Scrip Code	506642
NSE Symbol	SADHNANIQ
MSEI Symbol	NOTLISTED
ISIN	INE888C01040
Name of company	Sadhana Nitrochem 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	02-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-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	Single segment
Description of single segment	Manufacturing of Chemical intermediates, heavy organic chemicals and performance chemicals
Start date and time of board meeting	02-May-2025   17:10:00
End date and time of board meeting	02-May-2025   18:30:00
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

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	494700000	1655500000
	Other income	-1200000	18300000
	Total income	493500000	1673800000
2	Expenses
(a)	Cost of materials consumed	117800000	852800000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	121200000	-226500000
(d)	Employee benefit expense	58200000	230200000
(e)	Finance costs	42900000	175000000
(f)	Depreciation, depletion and amortisation expense	38500000	151800000
(f)	Other Expenses
1	Other expenses	65200000	375400000
	Total other expenses	65200000	375400000
	Total expenses	443800000	1558700000
3	Total profit before exceptional items and tax	49700000	115100000
4	Exceptional items	0	0
5	Total profit before tax	49700000	115100000
6	Tax expense
7	Current tax	7100000	31100000
8	Deferred tax	1600000	8400000
9	Total tax expenses	8700000	39500000
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	41000000	75600000
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	41000000	75600000
17	Other comprehensive income net of taxes	-200000	5200000
18	Total Comprehensive Income for the period	40800000	80800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
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	329400000	329400000
	Face value of equity share capital	1	1
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	0.12	0.23
	Diluted earnings (loss) per share from continuing operations	0.12	0.23
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	0.12	0.23
	Diluted earnings (loss) per share from continuing and discontinued operations	0.12	0.23
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	1468000000
	Capital work-in-progress	1003600000
	Investment property	0
	Goodwill	89500000
	Other intangible assets	0
	Intangible assets under development	29500000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	34500000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	989500000
	Total non-current financial assets	1024000000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	3614600000
2	Current assets
	Inventories	1353200000
	Current financial asset
	Current investments	0
	Trade receivables, current	1224100000
	Cash and cash equivalents	1300000
	Bank balance other than cash and cash equivalents	87800000
	Loans, current	10300000
	Other current financial assets	23000000
	Total current financial assets	1346500000
	Current tax assets (net)	0
	Other current assets	53700000
	Total current assets	2753400000
3	Non-current assets classified as held for sale	3000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6371000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	329400000
	Other equity	2476900000
	Total equity attributable to owners of parent	2806300000
	Non controlling interest	0
	Total equity	2806300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1398400000
	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
	Total non-current financial liabilities	1398400000
	Provisions, non-current	48800000
	Deferred tax liabilities (net)	65300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	68100000
	Total non-current liabilities	1580600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	953200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	30500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	454000000
	Total Trade payable	484500000
	Other current financial liabilities	367400000
	Total current financial liabilities	1805100000
	Other current liabilities	144200000
	Provisions, current	12000000
	Current tax liabilities (Net)	22800000
	Deferred government grants, Current	0
	Total current liabilities	1984100000
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	3564700000
	Total equity and liabilites	6371000000
	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
	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	200000	-5200000
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	-200000	5200000

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			115100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	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			0
	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			151800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			-5500000
	Adjustments for dividend income			0
	Adjustments for interest income			-155600000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			1700000
	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)			37500000
	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)			341100000
	Net cash flows from (used in) operations			456200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			33100000
	Other inflows (outflows) of cash			55600000
	Net cash flows from (used in) operating activities			478700000
	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			1200000
	Purchase of property, plant and equipment			935800000
	Proceeds from sales of investment property			58900000
	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			200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-10100000
	Net cash flows from (used in) investing activities	-885600000
	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			499000000
	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			109000000
	Repayments of borrowings			0
	Payments of lease liabilities			77500000
	Dividends paid			37100000
	Interest paid			20000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-226700000
	Net cash flows from (used in) financing activities			246700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-160200000
	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			-160200000
	Cash and cash equivalents cash flow statement at beginning of period			-394400000
	Cash and cash equivalents cash flow statement at end of period			-554600000