Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol ANYA
MSEI Symbol NOTLISTED
ISIN INE0SI601032
Name of company Anya Polytech & Fertilizers 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 30-May-2025   16:30:00
End date and time of board meeting 30-May-2025   21:35:00
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)? No
(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?
(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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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? No
Not Applicable



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 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 517275000 1193118000
Other income 9330000 17445000
Total income 526605000 1210563000
2 Expenses
(a) Cost of materials consumed 356150000 801543000
(b) Purchases of stock-in-trade 36887000 97030000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -24188000 -33288000
(d) Employee benefit expense 23310000 36884000
(e) Finance costs 29642000 51033000
(f) Depreciation, depletion and amortisation expense 19263000 43149000
(f) Other Expenses
1 Other Expenses 84647000 115706000
Total other expenses 84647000 115706000
Total expenses 525711000 1112057000
3 Total profit before exceptional items and tax 894000 98506000
4 Exceptional items 0 0
5 Total profit before tax 894000 98506000
6 Tax expense
7 Current tax 3170000 27736000
8 Deferred tax -4378000 629000
9 Total tax expenses -1208000 28365000
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 2102000 70141000
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 2102000 70141000
17 Other comprehensive income net of taxes 1395000 1721000
18 Total Comprehensive Income for the period 3497000 71862000
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 240000000 240000000
Face value of equity share capital 2 2
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 0 0.73
Diluted earnings (loss) per share from continuing operations 0 0.73
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 0 0.73
Diluted earnings (loss) per share from continuing and discontinued operations 0 0.73
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 350508000
Capital work-in-progress 32038000
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 173441000
Trade receivables, non-current 14935000
Loans, non-current 404326000
Other non-current financial assets
Total non-current financial assets 592702000
Deferred tax assets (net) 8897000
Other non-current assets 0
Total non-current assets 984145000
2 Current assets
Inventories 214533000
Current financial asset
Current investments 0
Trade receivables, current 192957000
Cash and cash equivalents 19064000
Bank balance other than cash and cash equivalents 0
Loans, current 82701000
Other current financial assets 0
Total current financial assets 294722000
Current tax assets (net)
Other current assets 72106000
Total current assets 581361000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1565506000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 240000000
Other equity 618172000
Total equity attributable to owners of parent 858172000
Non controlling interest
Total equity 858172000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 157817000
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
Total non-current financial liabilities 157817000
Provisions, non-current 7682000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 165499000
Current liabilities
Current financial liabilities
Borrowings, current 385201000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 21266000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 72885000
Total Trade payable 94151000
Other current financial liabilities
Total current financial liabilities 479352000
Other current liabilities 17583000
Provisions, current 44900000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 541835000
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 707334000
Total equity and liabilites 1565506000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Polymer Division 238447000 469188000
2 Fertilizers Division 278827000 723930000
Total Segment Revenue 517274000 1193118000
Less: Inter segment revenue
Revenue from operations 517274000 1193118000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Polymer Division -6608000 14681000
2 Fertilizers Division 37144000 134858000
Total Profit before tax 30536000 149539000
i. Finance cost 29642000 29642000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 894000 98506000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Polymer Division 576162000 576162000
2 Fertilizers Division 895117000 895117000
Total Segment Asset 1471279000 1471279000
Un-allocable Assets 0 0
Net Segment Asset 1471279000 1471279000
4 Segment Liabilities
Segment Liabilities
1 Polymer Division 190081000 190081000
2 Fertilizers Division 489632000 489632000
Total Segment Liabilities 679713000 679713000
Un-allocable Liabilities 0 0
Net Segment Liabilities 679713000 679713000
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gratuity 1395000 1721000
Total Amount of items that will not be reclassified to profit and loss 1395000 1721000
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 1395000 1721000



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 98506000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 51033000
Adjustments for decrease (increase) in inventories -56817000
Adjustments for decrease (increase) in trade receivables, current -74683000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 15158000
Adjustments for decrease (increase) in other non-current assets -54978000
Adjustments for other financial assets, non-current -369000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -37111000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 4866000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 43149000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 25889000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 1036000
Adjustments for other financial liabilities, non-current 571000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 13654000
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -95910000
Net cash flows from (used in) operations 2596000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2596000
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 120040000
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 0
Purchase of property, plant and equipment 66923000
Proceeds from sales of investment property 15819000
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 32038000
Cash advances and loans made to other parties 243919000
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 13654000
Income taxes paid (refund) 27736000
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -461183000
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 64000000
Proceeds from issuing other equity instruments 330819000
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 120873000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 51033000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 464659000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 6072000
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 6072000
Cash and cash equivalents cash flow statement at beginning of period 12992000
Cash and cash equivalents cash flow statement at end of period 19064000





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 M/S JERATH & CO Yes 30-Nov-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 Anya Polytech & Fertilizers Ltd Yashpal Singh Yadav Managing Director Remuneration 2770000 Approved 2700000 4170697100000 2665928900000 Loan 0 5 Loan 0 5 Unsecured To facilitate working capital
2 Anya Polytech & Fertilizers Ltd Yashpal Singh Yadav Managing Director Purchase of goods or services 600000 Approved 600000 278000 325000
3 Anya Polytech & Fertilizers Ltd Yashpal Singh Yadav Managing Director Purchase of goods or services 0 Approved 0 0 0
4 Anya Polytech & Fertilizers Ltd Kavita Rani Company Secretary Remuneration 714000 Approved 714000 0 0
5 Anya Polytech & Fertilizers Ltd Anurag Agarwal Chief Financial Officer Remuneration 1200000 Approved 1200000 100000 50000
6 Anya Polytech & Fertilizers Ltd Liza Sahni Independent Director Purchase of goods or services 180000 Approved 180000 0 0
7 Anya Polytech & Fertilizers Ltd Vineet Bhatia Independent Director Purchase of goods or services 60000 Approved 60000 0 54000
8 Anya Polytech & Fertilizers Ltd Anya Agro & Fertilizers Private Limited Shareholder Sale of goods or services 4584000 Approved 4584000 0 0
9 Anya Polytech & Fertilizers Ltd Anya Agro & Fertilizers Private Limited Shareholder Purchase of goods or services 27006000 Approved 27006000 0 0
10 Anya Polytech & Fertilizers Ltd Arawali Phosphate Ltd Subsidiary Company Sale of goods or services 15656000 Approved 15656000 0 67000
11 Anya Polytech & Fertilizers Ltd Arawali Phosphate Ltd Subsidiary Company Purchase of goods or services 32399000 Approved 32399000 0 67000
12 Anya Polytech & Fertilizers Ltd Arawali Phosphate Ltd Subsidiary Company Interest received 5400000 Approved 5400000 0 113060000
13 Anya Polytech & Fertilizers Ltd Polyfirm Packaging Private Limited Subsidiary Company Investment 12000000 Approved 12000000 0 0
14 Anya Polytech & Fertilizers Ltd Yara Green Energy Private Limited Subsidiary Company Investment 108040000 Approved 108040000 0 0
15 Anya Polytech & Fertilizers Ltd Polyfirm Packaging Private Limited Subsidiary Company Sale of goods or services 13740000 Approved 13740000 0 9551000
16 Anya Polytech & Fertilizers Ltd Polyfirm Packaging Private Limited Subsidiary Company Purchase of goods or services 24731000 Approved 24731000 0 9551000
Total value of transaction during the reporting period 249010000