Integrated Filing — IndAS



General information about company
Scrip Code 524230
NSE Symbol RCF
MSEI Symbol NOTLISTED
ISIN INE027A01015
Name of company Rashtriya Chemicals and Fertilizers 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 27-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 Standalone
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 27-May-2025   12:30:00
End date and time of board meeting 27-May-2025   15:55:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? Yes
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? Yes
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2024-08-12
Indicate Company website link for updated RPT policy of the Company https://www.rcfltd.com/public/storage/cmspages/cmspdfFile/F1629960623-Policy_on_RPT.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 Standalone Standalone
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 37296700000 169336400000
Other income 499100000 1648200000
Total income 37795800000 170984600000
2 Expenses
(a) Cost of materials consumed 15898300000 58216100000
(b) Purchases of stock-in-trade 4041500000 37125800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 235800000 7490300000
(d) Employee benefit expense 1452900000 5979200000
(e) Finance costs 540600000 2536800000
(f) Depreciation, depletion and amortisation expense 781800000 2627600000
(f) Other Expenses
1 Power and fuel 10113500000 38411500000
2 Freight and handling charges 2189200000 8922100000
3 Others 1580700000 6443900000
Total other expenses 13883400000 53777500000
Total expenses 36834300000 167753300000
3 Total profit before exceptional items and tax 961500000 3231300000
4 Exceptional items 43700000 43700000
5 Total profit before tax 1005200000 3275000000
6 Tax expense
7 Current tax 377200000 965800000
8 Deferred tax -98500000 -107100000
9 Total tax expenses 278700000 858700000
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 726500000 2416300000
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 726500000 2416300000
17 Other comprehensive income net of taxes -304300000 -344500000
18 Total Comprehensive Income for the period 422200000 2071800000
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
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 5516900000 5516900000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 42034800000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.32 4.38
Diluted earnings (loss) per share from continuing operations 1.32 4.38
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 1.32 4.38
Diluted earnings (loss) per share from continuing and discontinued operations 1.32 4.38
24 Debt equity ratio 0.0033 0.0033
25 Debt service coverage ratio 0.0034 0.0096
26 Interest service coverage ratio 0.0422 0.0331
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 29006400000
Capital work-in-progress 5791700000
Investment property 42100000
Goodwill 0
Other intangible assets 5700000
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 11049600000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 11049600000
Deferred tax assets (net) 0
Other non-current assets 4511600000
Total non-current assets 50407100000
2 Current assets
Inventories 15855900000
Current financial asset
Current investments 0
Trade receivables, current 31006700000
Cash and cash equivalents 9870300000
Bank balance other than cash and cash equivalents 487100000
Loans, current 0
Other current financial assets 1643900000
Total current financial assets 43008000000
Current tax assets (net) 0
Other current assets 3493700000
Total current assets 62357600000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 112764700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5516900000
Other equity 42034800000
Total equity attributable to owners of parent 47551700000
Non controlling interest
Total equity 47551700000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 9232800000
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 527800000
Total non-current financial liabilities 9760600000
Provisions, non-current 2253200000
Deferred tax liabilities (net) 2954600000
Deferred government grants, Non-current 0
Other non-current liabilities 202300000
Total non-current liabilities 15170700000
Current liabilities
Current financial liabilities
Borrowings, current 18286400000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 884200000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 21281000000
Total Trade payable 22165200000
Other current financial liabilities 6637000000
Total current financial liabilities 47088600000
Other current liabilities 1019000000
Provisions, current 1884600000
Current tax liabilities (Net) 50100000
Deferred government grants, Current 0
Total current liabilities 50042300000
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 65213000000
Total equity and liabilites 112764700000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Fertilizers 29323500000 105904900000
2 Industrial Chemicals 4174600000 16563600000
3 Trading 3769400000 46751300000
4 Unallocated 29200000 116600000
Total Segment Revenue 37296700000 169336400000
Less: Inter segment revenue 0 0
Revenue from operations 37296700000 169336400000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fertilizers 291600000 1153100000
2 Industrial Chemicals 1008100000 3594000000
3 Trading 125700000 783900000
4 Unallocated 0 0
Total Profit before tax 1425400000 5531000000
i. Finance cost 540600000 540600000
ii. Other Unallocable Expenditure net off Unallocable income -120400000 -120400000
Profit before tax 1005200000 3275000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fertilizers 69011500000 69011500000
2 Industrial Chemicals 6343200000 6343200000
3 Trading 10464100000 10464100000
4 Unallocated 0 0
Total Segment Asset 85818800000 85818800000
Un-allocable Assets 26945900000 26945900000
Net Segment Asset 112764700000 112764700000
4 Segment Liabilities
Segment Liabilities
1 Fertilizers 31674400000 31674400000
2 Industrial Chemicals 859700000 859700000
3 Trading 1194300000 1194300000
4 Unallocated 0 0
Total Segment Liabilities 33728400000 33728400000
Un-allocable Liabilities 31484600000 31484600000
Net Segment Liabilities 65213000000 65213000000
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of Defined Benefit Plans -412800000 -466500000
2 Fair Value Equity Instruments 17500000 17500000
Total Amount of items that will not be reclassified to profit and loss -395300000 -449000000
2 Income tax relating to items that will not be reclassified to profit or loss -91000000 -104500000
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 -304300000 -344500000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 3275000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2536800000
Adjustments for decrease (increase) in inventories 10050300000
Adjustments for decrease (increase) in trade receivables, current 5517000000
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 1155800000
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 2635300000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -103600000
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 131300000
Adjustments for dividend income 5000000
Adjustments for interest income 421900000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -43700000
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) 0
Other adjustments for non-cash items -459100000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 20993200000
Net cash flows from (used in) operations 24268200000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 630000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 23638200000
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 966700000
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 19500000
Purchase of property, plant and equipment 8273400000
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 51000000
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 5000000
Interest received 416200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1942900000
Net cash flows from (used in) investing activities -6805500000
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 3000000000
Proceeds from borrowings 3000000000
Repayments of borrowings 11398400000
Payments of lease liabilities 65300000
Dividends paid 684100000
Interest paid 2379500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -8527300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 8305400000
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 8305400000
Cash and cash equivalents cash flow statement at beginning of period 1564900000
Cash and cash equivalents cash flow statement at end of period 9870300000





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 K. GOPAL RAO & CO Yes 28-Feb-2027
2 PARAKH & CO Yes 31-Jan-2026


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Rashtriya Chemicals and Fertilizers Limited Shri. S C Mudgerikar Chairman & Managing Director Remuneration Approved 4300000 0 0
2 Rashtriya Chemicals and Fertilizers Limited Shri. Jai bhagwan Sharma Company Secretary Remuneration Approved 3300000 0 0
3 Rashtriya Chemicals and Fertilizers Limited Ms.NAZHAT SHAIKH Director Finance & CFO Remuneration Approved 3900000 0 0
4 Rashtriya Chemicals and Fertilizers Limited ShriRitu Goswami Director (Technical) Remuneration Approved 2700000 0 0
5 Rashtriya Chemicals and Fertilizers Limited Shri. Gopinath Nair Independent Directors Remuneration Approved 200000 0 0
6 Rashtriya Chemicals and Fertilizers Limited Ms Aneeta Meshram Government Nominee Directors Remuneration Approved 0 0 0
7 Rashtriya Chemicals and Fertilizers Limited Ajay Shanker Singh Government Nominee Directors Remuneration Approved 0 0 0
8 Rashtriya Chemicals and Fertilizers Limited Talcher Fertilizers Ltd Entities with joint control or significant influence over entity Investment Approved 0 9021500000 9021500000 Investment 0 NA Unsecured Investment
9 Rashtriya Chemicals and Fertilizers Limited URVARAK VIDESH LTD Entities with joint control or significant influence over entity Investment Approved 0 200000 200000 Investment 0 NA Unsecured Investment
10 Rashtriya Chemicals and Fertilizers Limited Talcher Fertilizers Ltd Entities with joint control or significant influence over entity Sale of goods or services Approved 27200000 178700000 106500000
11 Rashtriya Chemicals and Fertilizers Limited Fertilisers and Chemicals Travancore Limited (FACT) Common Director Any other transaction Inter Corporate Deposit and Sale of Services Approved -52100000 50200000 800000 Textual Information(1)
12 Rashtriya Chemicals and Fertilizers Limited Aparna Sharma Government Nominee Directors Remuneration Approved 0 0 0
13 Rashtriya Chemicals and Fertilizers Limited Niranjan Sonak Director ( Marketing) Remuneration Approved 1300000 0 0
Total value of transaction during the reporting period -9200000



Text Block
Textual Information(1) Loan and Interest Repaid During Half Year


Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 27519200000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 27519200000