Integrated Filing — IndAS

General information about company
Scrip Code	500670
NSE Symbol	GNFC
MSEI Symbol	NOTLISTED
ISIN	INE113A01013
Name of company	GUJARAT NARMADA VALLEY FERTILIZERS AND 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	23-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	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	23-May-2025   14:30:00
End date and time of board meeting	23-May-2025   17:45:00
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	20550000000	78920000000
	Other income	1220000000	5010000000
	Total income	21770000000	83930000000
2	Expenses
(a)	Cost of materials consumed	10590000000	44540000000
(b)	Purchases of stock-in-trade	100000000	640000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	520000000	120000000
(d)	Employee benefit expense	1450000000	5660000000
(e)	Finance costs	10000000	230000000
(f)	Depreciation, depletion and amortisation expense	740000000	3030000000
(f)	Other Expenses
1	Power, fuel and other utilities	3620000000	14500000000
2	Other expenses	1870000000	7310000000
	Total other expenses	5490000000	21810000000
	Total expenses	18900000000	76030000000
3	Total profit before exceptional items and tax	2870000000	7900000000
4	Exceptional items	0	0
5	Total profit before tax	2870000000	7900000000
6	Tax expense
7	Current tax	840000000	2240000000
8	Deferred tax	-70000000	-190000000
9	Total tax expenses	770000000	2050000000
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	2100000000	5850000000
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	10000000	120000000
16	Total profit (loss) for period	2110000000	5970000000
17	Other comprehensive income net of taxes	-1050000000	-880000000
18	Total Comprehensive Income for the period	1060000000	5090000000
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	1470000000	1470000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		84280000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	14.35	40.61
	Diluted earnings (loss) per share from continuing operations	14.35	40.61
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	14.35	40.61
	Diluted earnings (loss) per share from continuing and discontinued operations	14.35	40.61
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	27950000000
	Capital work-in-progress	3820000000
	Investment property	360000000
	Goodwill	0
	Other intangible assets	440000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	16860000000
	Trade receivables, non-current	0
	Loans, non-current	1610000000
	Other non-current financial assets	180000000
	Total non-current financial assets	18650000000
	Deferred tax assets (net)	0
	Other non-current assets	5210000000
	Total non-current assets	56430000000
2	Current assets
	Inventories	12570000000
	Current financial asset
	Current investments	6180000000
	Trade receivables, current	4230000000
	Cash and cash equivalents	190000000
	Bank balance other than cash and cash equivalents	22900000000
	Loans, current	5650000000
	Other current financial assets	1250000000
	Total current financial assets	40400000000
	Current tax assets (net)	0
	Other current assets	630000000
	Total current assets	53600000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	110030000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1470000000
	Other equity	84280000000
	Total equity attributable to owners of parent	85750000000
	Non controlling interest	0
	Total equity	85750000000
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	70000000
	Total non-current financial liabilities	70000000
	Provisions, non-current	5700000000
	Deferred tax liabilities (net)	2480000000
	Deferred government grants, Non-current	4550000000
	Other non-current liabilities	0
	Total non-current liabilities	12800000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	990000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	250000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4700000000
	Total Trade payable	4950000000
	Other current financial liabilities	3420000000
	Total current financial liabilities	9360000000
	Other current liabilities	1000000000
	Provisions, current	430000000
	Current tax liabilities (Net)	80000000
	Deferred government grants, Current	610000000
	Total current liabilities	11480000000
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	24280000000
	Total equity and liabilites	110030000000
	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	Fertilizers	6610000000	29000000000
2	Chemicals	13710000000	49000000000
3	Others	230000000	920000000
	Total Segment Revenue	20550000000	78920000000
	Less: Inter segment revenue	0	0
	Revenue from operations	20550000000	78920000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Fertilizers	-490000000	-1800000000
2	Chemicals	2500000000	6650000000
3	Others	50000000	230000000
	Total Profit before tax	2060000000	5080000000
	i. Finance cost	10000000	10000000
	ii. Other Unallocable Expenditure net off Unallocable income	-820000000	-820000000
	Profit before tax	2870000000	7900000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Fertilizers	18920000000	18920000000
2	Chemicals	28240000000	28240000000
3	Others	1520000000	1520000000
	Total Segment Asset	48680000000	48680000000
	Un-allocable Assets	61350000000	61350000000
	Net Segment Asset	110030000000	110030000000
4	Segment Liabilities
	Segment Liabilities
1	Fertilizers	11460000000	11460000000
2	Chemicals	6660000000	6660000000
3	Others	1060000000	1060000000
	Total Segment Liabilities	19180000000	19180000000
	Un-allocable Liabilities	5100000000	5100000000
	Net Segment Liabilities	24280000000	24280000000
	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 gain / (loss) on defined benefit plan	-160000000	-200000000
2	Net gain / (loss) on FVTOCI equity investments	-1040000000	-750000000
	Total Amount of items that will not be reclassified to profit and loss	-1200000000	-950000000
2	Income tax relating to items that will not be reclassified to profit or loss	-150000000	-70000000
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	-1050000000	-880000000

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			7900000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			220000000
	Adjustments for decrease (increase) in inventories			-1370000000
	Adjustments for decrease (increase) in trade receivables, current			2070000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			160000000
	Adjustments for decrease (increase) in other non-current assets			-300000000
	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			50000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			80000000
	Adjustments for increase (decrease) in other non-current liabilities			-80000000
	Adjustments for depreciation and amortisation expense			3030000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-190000000
	Adjustments for provisions, non-current			170000000
	Adjustments for other financial liabilities, current			-190000000
	Adjustments for other financial liabilities, non-current			-20000000
	Adjustments for unrealised foreign exchange losses gains			30000000
	Adjustments for dividend income			230000000
	Adjustments for interest income			3170000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-20000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-110000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-170000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-40000000
	Net cash flows from (used in) operations			7860000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1800000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6060000000
	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			20000000
	Purchase of property, plant and equipment			4530000000
	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			230000000
	Interest received			2920000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3300000000
	Net cash flows from (used in) investing activities	-4660000000
	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			240000000
	Repayments of borrowings			240000000
	Payments of lease liabilities			0
	Dividends paid			2380000000
	Interest paid			220000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-20000000
	Net cash flows from (used in) financing activities			-2620000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1220000000
	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			-1220000000
	Cash and cash equivalents cash flow statement at beginning of period			420000000
	Cash and cash equivalents cash flow statement at end of period			-800000000