Integrated Filing — IndAS

General information about company
Scrip Code	500645
NSE Symbol	DEEPAKFERT
MSEI Symbol	NOTLISTED
ISIN	INE501A01019
Name of company	Deepak Fertilizers And Petrochemicals Corporation 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	22-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	Multi segment
Description of single segment
Start date and time of board meeting	22-May-2025   11:00:00
End date and time of board meeting	22-May-2025   15:05:00
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	26673500000	102744200000
	Other income	496400000	808200000
	Total income	27169900000	103552400000
2	Expenses
(a)	Cost of materials consumed	14657300000	56966100000
(b)	Purchases of stock-in-trade	1524700000	8138600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1513700000	1592600000
(d)	Employee benefit expense	1148600000	5827900000
(e)	Finance costs	1010300000	4129200000
(f)	Depreciation, depletion and amortisation expense	1086000000	4033300000
(f)	Other Expenses
1	Other Expenses	3029300000	10971800000
	Total other expenses	3029300000	10971800000
	Total expenses	23969900000	91659500000
3	Total profit before exceptional items and tax	3200000000	11892900000
4	Exceptional items	0	0
5	Total profit before tax	3200000000	11892900000
6	Tax expense
7	Current tax	843500000	3128100000
8	Deferred tax	-422100000	-681900000
9	Total tax expenses	421400000	2446200000
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	2778600000	9446700000
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	2778600000	9446700000
17	Other comprehensive income net of taxes	207300000	-760400000
18	Total Comprehensive Income for the period	2985900000	8686300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2772400000	9335900000
	Total profit or loss, attributable to non-controlling interests	6200000	6200000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2978000000	8577100000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	7900000	109200000
21	Details of equity share capital
	Paid-up equity share capital	1262400000	1262400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		61103800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	21.96	73.95
	Diluted earnings (loss) per share from continuing operations	21.96	73.95
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	21.96	73.95
	Diluted earnings (loss) per share from continuing and discontinued operations	21.96	73.95
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
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	54274300000
	Capital work-in-progress	14036600000
	Investment property	3035300000
	Goodwill	277200000
	Other intangible assets	5337700000
	Intangible assets under development	46200000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	24800000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	1307700000
	Total non-current financial assets	1332500000
	Deferred tax assets (net)	5053700000
	Other non-current assets	3214900000
	Total non-current assets	86608400000
2	Current assets
	Inventories	10688000000
	Current financial asset
	Current investments	1834600000
	Trade receivables, current	16172100000
	Cash and cash equivalents	3540300000
	Bank balance other than cash and cash equivalents	897400000
	Loans, current	9700000
	Other current financial assets	4368500000
	Total current financial assets	26822600000
	Current tax assets (net)	2848600000
	Other current assets	4508600000
	Total current assets	44867800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	131476200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1262400000
	Other equity	61103800000
	Total equity attributable to owners of parent	62366200000
	Non controlling interest	172000000
	Total equity	62538200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	27768200000
	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	2921500000
	Total non-current financial liabilities	30689700000
	Provisions, non-current	559200000
	Deferred tax liabilities (net)	2428600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	33677500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	11558900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	738300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	16397200000
	Total Trade payable	17135500000
	Other current financial liabilities	4008200000
	Total current financial liabilities	32702600000
	Other current liabilities	1550600000
	Provisions, current	693900000
	Current tax liabilities (Net)	313400000
	Deferred government grants, Current	0
	Total current liabilities	35260500000
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	68938000000
	Total equity and liabilites	131476200000
	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)
1	Chemical	12862400000	51299900000
2	Fertilisers	13741500000	51203800000
3	Realty	50500000	188700000
4	Others	19100000	51800000
	Total Segment Revenue	26673500000	102744200000
	Less: Inter segment revenue	0	0
	Revenue from operations	26673500000	102744200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Chemical	3008900000	14123700000
2	Fertilisers	1432900000	4252200000
3	Realty	-28700000	-49000000
4	Others	-20200000	-70000000
	Total Profit before tax	4392900000	18256900000
	i. Finance cost	1010400000	1010400000
	ii. Other Unallocable Expenditure net off Unallocable income	182500000	182500000
	Profit before tax	3200000000	11892900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Chemical	84261200000	84261200000
2	Fertilisers	31538500000	31538500000
3	Realty	3244000000	3244000000
4	Others	0	0
	Total Segment Asset	119043700000	119043700000
	Un-allocable Assets	12432500000	12432500000
	Net Segment Asset	131476200000	131476200000
4	Segment Liabilities
	Segment Liabilities
1	Chemical	42580800000	42580800000
2	Fertilisers	22877500000	22877500000
3	Realty	238500000	238500000
4	Others	0	0
	Total Segment Liabilities	65696800000	65696800000
	Un-allocable Liabilities	3241200000	3241200000
	Net Segment Liabilities	68938000000	68938000000
	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	Remeasurement of defined employee benefits plan	14700000	-53900000
	Total Amount of items that will not be reclassified to profit and loss	14700000	-53900000
2	Income tax relating to items that will not be reclassified to profit or loss	3000000	-14800000
3	Amount of items that will be reclassified to profit and loss
1	Exchange difference on translation of financial statements of the foreign operations	11500000	2000000
2	Cash flow hedge	246300000	-994700000
	Total Amount of items that will be reclassified to profit and loss	257800000	-992700000
4	Income tax relating to items that will be reclassified to profit or loss	62200000	-271400000
5	Total Other comprehensive income	207300000	-760400000

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			11892900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4129200000
	Adjustments for decrease (increase) in inventories			1236400000
	Adjustments for decrease (increase) in trade receivables, current			-1483400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			874600000
	Adjustments for decrease (increase) in other non-current assets			175700000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1970500000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			4336600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			25100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			4033300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-62100000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			201000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			7500000
	Adjustments for dividend income			0
	Adjustments for interest income			162300000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-17100000
	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)			-192700000
	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)			11131300000
	Net cash flows from (used in) operations			23024200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4227600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			18796600000
	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			640300000
	Other cash receipts from sales of equity or debt instruments of other entities			859700000
	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			190600000
	Purchase of property, plant and equipment			11356300000
	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			205800000
	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			900000
	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			124500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-10615100000
	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			28051700000
	Repayments of borrowings			29194700000
	Payments of lease liabilities			565600000
	Dividends paid			1172400000
	Interest paid			4361400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			352700000
	Net cash flows from (used in) financing activities			-6889700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1291800000
	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			1291800000
	Cash and cash equivalents cash flow statement at beginning of period			2248500000
	Cash and cash equivalents cash flow statement at end of period			3540300000