Integrated Filing — IndAS



General information about company
Scrip Code 590024
NSE Symbol FACT
MSEI Symbol NOTLISTED
ISIN INE188A01015
Name of company Fertilizers and Chemicals Travancore 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 26-May-2025   11:30:00
End date and time of board meeting 26-May-2025   15:00:00
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 10532800000 40509100000
Other income 599100000 2164500000
Total income 11131900000 42673600000
2 Expenses
(a) Cost of materials consumed 7057400000 22595900000
(b) Purchases of stock-in-trade -163800000 4775300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -190900000 1366300000
(d) Employee benefit expense 535500000 2746800000
(e) Finance costs 603300000 2455400000
(f) Depreciation, depletion and amortisation expense 128100000 366200000
(f) Other Expenses
1 Other Expenses 2446300000 8076400000
Total other expenses 2446300000 8076400000
Total expenses 10415900000 42382300000
3 Total profit before exceptional items and tax 716000000 291300000
4 Exceptional items 163600000 246100000
5 Total profit before tax 879600000 537400000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 172400000 125100000
9 Total tax expenses 172400000 125100000
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 707200000 412300000
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 707200000 412300000
17 Other comprehensive income net of taxes 64500000 344000000
18 Total Comprehensive Income for the period 771700000 756300000
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 6470700000 6470700000
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 1.09 0.64
Diluted earnings (loss) per share from continuing operations 1.09 0.64
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 1.09 0.64
Diluted earnings (loss) per share from continuing and discontinued operations 1.09 0.64
24 Debt equity ratio 0.0336 0.0336
25 Debt service coverage ratio 0.0004 0.0008
26 Interest service coverage ratio 0.0246 0.0122
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 9198835000
Capital work-in-progress 2162640000
Investment property 577000
Goodwill 0
Other intangible assets 310226000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1580729000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 165097000
Total non-current financial assets 1745826000
Deferred tax assets (net) 739155000
Other non-current assets 263151000
Total non-current assets 14420410000
2 Current assets
Inventories 9450233000
Current financial asset
Current investments 0
Trade receivables, current 2834761000
Cash and cash equivalents 2183367000
Bank balance other than cash and cash equivalents 25590295000
Loans, current 0
Other current financial assets 2525428000
Total current financial assets 33133851000
Current tax assets (net) 12868000
Other current assets 2390029000
Total current assets 44986981000
3 Non-current assets classified as held for sale 406502000
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 59813893000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6470720000
Other equity 7236248000
Total equity attributable to owners of parent 13706968000
Non controlling interest
Total equity 13706968000
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 314494000
Total non-current financial liabilities 314494000
Provisions, non-current 1450145000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 84304000
Total non-current liabilities 1848943000
Current liabilities
Current financial liabilities
Borrowings, current 17704875000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 43876000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4626803000
Total Trade payable 4670679000
Other current financial liabilities 21030594000
Total current financial liabilities 43406148000
Other current liabilities 606513000
Provisions, current 245321000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 44257982000
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 46106925000
Total equity and liabilites 59813893000
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 Fertiliser 10498500000 40358000000
2 Petrochemical 1900000 168100000
3 Unallocated 121300000 268300000
Total Segment Revenue 10621700000 40794400000
Less: Inter segment revenue 31000000 31000000
Revenue from operations 10590700000 40664500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fertiliser 3475400000 3911300000
2 Petrochemical -41000000 -474100000
3 Unallocated -2528300000 -2557200000
Total Profit before tax 906100000 880000000
i. Finance cost 603332000 603332000
ii. Other Unallocable Expenditure net off Unallocable income -576800000 -576800000
Profit before tax 879568000 537400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fertiliser 46099200000 46099200000
2 Petrochemical 1880700000 1880700000
3 Unallocated 9671300000 9671300000
Total Segment Asset 57651200000 57651200000
Un-allocable Assets 0 0
Net Segment Asset 57651200000 57651200000
4 Segment Liabilities
Segment Liabilities
1 Fertiliser 8302000000 8302000000
2 Petrochemical 181700000 181700000
3 Unallocated 37623200000 37623200000
Total Segment Liabilities 46106900000 46106900000
Un-allocable Liabilities 0 0
Net Segment Liabilities 46106900000 46106900000
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 Items that will not be reclassified to profit or loss 103600000 277100000
2 Remeasurement of defined benefit plan -39100000 66900000
Total Amount of items that will not be reclassified to profit and loss 64500000 344000000
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 64500000 344000000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 537400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2455432000
Adjustments for decrease (increase) in inventories 1970451000
Adjustments for decrease (increase) in trade receivables, current -1258441000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -197957000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 74753000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 78324000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -261025000
Adjustments for increase (decrease) in other non-current liabilities -13324000
Adjustments for depreciation and amortisation expense 366181000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -82942000
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 4860000
Adjustments for interest income 2004206000
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 -16842000
Other adjustments to reconcile profit (loss) -246239000
Other adjustments for non-cash items -148000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 859157000
Net cash flows from (used in) operations 1396557000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -3186000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1399743000
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 6328000
Purchase of property, plant and equipment 1533410000
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 61495000
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 4860000
Interest received 1817399000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -3179230000
Net cash flows from (used in) investing activities -2822558000
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 0
Repayments of borrowings 51000000
Payments of lease liabilities 0
Dividends paid 626780000
Interest paid 41031000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -31696000
Net cash flows from (used in) financing activities -750507000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2173322000
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 -2173322000
Cash and cash equivalents cash flow statement at beginning of period 4356683000
Cash and cash equivalents cash flow statement at end of period 2183361000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 G Venugopal Kamath & Co Yes 30-Sep-2027