Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol CLSL
MSEI Symbol NOTLISTED
ISIN INE00NH01017
Name of company CROP LIFE SCIENCE LIMITED
Type of company SME
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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 29-May-2025   16:15:00
End date and time of board meeting 30-May-2025   00:10:00
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-Oct-2024 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 942225000 2005506000
Other income 9088000 9500000
Total income 951313000 2015006000
2 Expenses
(a) Cost of materials consumed 638181000 1494084000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -11840000 -77133000
(d) Employee benefit expense 70878000 127875000
(e) Finance costs 24590000 47531000
(f) Depreciation, depletion and amortisation expense 24728000 48263000
(f) Other Expenses
1 Other Expenses 164733000 296428000
Total other expenses 164733000 296428000
Total expenses 911270000 1937048000
3 Total profit before exceptional items and tax 40043000 77958000
4 Exceptional items 0 0
5 Total profit before tax 40043000 77958000
6 Tax expense
7 Current tax 14649000 25149000
8 Deferred tax -2891000 -3202000
9 Total tax expenses 11758000 21947000
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 28285000 56011000
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 28285000 56011000
17 Other comprehensive income net of taxes -1634000 -1634000
18 Total Comprehensive Income for the period 26651000 54377000
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 171400000 171400000
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 1.54 3.15
Diluted earnings (loss) per share from continuing operations 1.54 3.15
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 1.54 3.15
Diluted earnings (loss) per share from continuing and discontinued operations 1.54 3.15
24 Debt equity ratio 0.0052 0.0052
25 Debt service coverage ratio 0.0137 0.0269
26 Interest service coverage ratio 0.0315 0.0319
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The Above Consolidated results has been audited by the company Statutory Auditors, reviewed and recommended by the Audit committee and approved by the Board of Directors of the company in the board meeting held today at 4:15 PM n n2. Company has utilized the proceeds of IPO fully for the purpose which the funds was raised. n



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 319400000
Capital work-in-progress 0
Investment property 0
Goodwill 19607000
Other intangible assets 41193000
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 6010000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 9863000
Total non-current financial assets 15873000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 396073000
2 Current assets
Inventories 488938000
Current financial asset
Current investments 0
Trade receivables, current 692922000
Cash and cash equivalents 7487000
Bank balance other than cash and cash equivalents 1992000
Loans, current 0
Other current financial assets 225000
Total current financial assets 702626000
Current tax assets (net)
Other current assets 229421000
Total current assets 1420985000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1817058000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 171400000
Other equity 603142000
Total equity attributable to owners of parent 774542000
Non controlling interest 38955000
Total equity 813497000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 27752000
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 27330000
Total non-current financial liabilities 55082000
Provisions, non-current 11485000
Deferred tax liabilities (net) 9080000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 75647000
Current liabilities
Current financial liabilities
Borrowings, current 378177000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 17424000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 398394000
Total Trade payable 415818000
Other current financial liabilities 75225000
Total current financial liabilities 869220000
Other current liabilities 57853000
Provisions, current 0
Current tax liabilities (Net) 841000
Deferred government grants, Current 0
Total current liabilities 927914000
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 1003561000
Total equity and liabilites 1817058000
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-Oct-2024 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 Agro Chemicales 0 2015716000
2 Agro Trade 0 0
Total Segment Revenue 0 2015716000
Less: Inter segment revenue 0 0
Revenue from operations 0 2015716000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Agro Chemicales 0 1483799000
2 Agro Trade 0 10285000
Total Profit before tax 0 1494084000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 0 90099000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Agro Chemicales 645564000 645564000
2 Agro Trade 47351000 47351000
Total Segment Asset 692915000 692915000
Un-allocable Assets 0 0
Net Segment Asset 692915000 692915000
4 Segment Liabilities
Segment Liabilities
1 Agro Chemicales 405996000 405996000
2 Agro Trade 9469000 9469000
Total Segment Liabilities 415465000 415465000
Un-allocable Liabilities 0 0
Net Segment Liabilities 415465000 415465000
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-Oct-2024 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
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 1634000 1634000
5 Total Other comprehensive income -1634000 -1634000



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 77958000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 47531000
Adjustments for decrease (increase) in inventories -90763000
Adjustments for decrease (increase) in trade receivables, current 82139000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -31976000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -7967000
Adjustments for other financial assets, current 2474000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -113009000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -15401000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 48263000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 4284000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 1973000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
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 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -1047000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -73499000
Net cash flows from (used in) operations 4459000
Dividends received 0
Interest paid 0
Interest received -3751000
Income taxes paid (refund) 21701000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -20993000
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 233000
Purchase of property, plant and equipment 39027000
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 0
Interest received 3751000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -35043000
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 100439000
Repayments of borrowings 7270000
Payments of lease liabilities 4045000
Dividends paid 0
Interest paid 43435000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -4096000
Net cash flows from (used in) financing activities 41593000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -14443000
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 -14443000
Cash and cash equivalents cash flow statement at beginning of period 23920000
Cash and cash equivalents cash flow statement at end of period 9477000





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 Shah & Shah, Chartered Accountants Yes 31-Aug-2026