Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol AGROPHOS
MSEI Symbol NOTLISTED
ISIN INE740V01019
Name of company AGRO PHOS INDIA 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 05-Jun-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-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 Single segment
Description of single segment Fertilisers
Start date and time of board meeting 05-Jun-2025   15:30:00
End date and time of board meeting 05-Jun-2025   16:35:00
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? Yes
Latest Date on which RPT policy is updated 2023-12-22
Indicate Company website link for updated RPT policy of the Company www.agrophos.com
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-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 301063000 1198788000
Other income 3099000 9088000
Total income 304162000 1207876000
2 Expenses
(a) Cost of materials consumed 380695000 909101000
(b) Purchases of stock-in-trade 101186000 110503000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -288258000 -267833000
(d) Employee benefit expense 9378000 34107000
(e) Finance costs 10823000 38317000
(f) Depreciation, depletion and amortisation expense 4797000 19471000
(f) Other Expenses
1 Other Expenses 59007000 273228000
Total other expenses 59007000 273228000
Total expenses 277628000 1116894000
3 Total profit before exceptional items and tax 26534000 90982000
4 Exceptional items 0 0
5 Total profit before tax 26534000 90982000
6 Tax expense
7 Current tax 7678000 17275000
8 Deferred tax -6260000 21148000
9 Total tax expenses 1418000 38423000
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 25116000 52559000
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 25116000 52559000
17 Other comprehensive income net of taxes 198000 1730000
18 Total Comprehensive Income for the period 25314000 54289000
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 202741000 202741000
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 1.24 2.59
Diluted earnings (loss) per share from continuing operations 1.24 2.59
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 1.24 2.59
Diluted earnings (loss) per share from continuing and discontinued operations 1.24 2.59
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 226730000
Capital work-in-progress 289000
Investment property 0
Goodwill 0
Other intangible assets 1138000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 49220000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 3333000
Total non-current financial assets 52553000
Deferred tax assets (net)
Other non-current assets 1210000
Total non-current assets 281920000
2 Current assets
Inventories 573425000
Current financial asset
Current investments 0
Trade receivables, current 223088000
Cash and cash equivalents 1040000
Bank balance other than cash and cash equivalents 10626000
Loans, current 0
Other current financial assets 372141000
Total current financial assets 606895000
Current tax assets (net)
Other current assets 105533000
Total current assets 1285853000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1567773000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 202741000
Other equity 439767000
Total equity attributable to owners of parent 642508000
Non controlling interest
Total equity 642508000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 6394000
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 1321000
Total non-current financial liabilities 7715000
Provisions, non-current 6511000
Deferred tax liabilities (net) 17999000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 32225000
Current liabilities
Current financial liabilities
Borrowings, current 275588000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 22951000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 424721000
Total Trade payable 447672000
Other current financial liabilities 94981000
Total current financial liabilities 818241000
Other current liabilities 65519000
Provisions, current 536000
Current tax liabilities (Net) 8744000
Deferred government grants, Current
Total current liabilities 893040000
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 925265000
Total equity and liabilites 1567773000
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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Items that will not be reclassified to profit or loss 190000 2312000
Total Amount of items that will not be reclassified to profit and loss 190000 2312000
2 Income tax relating to items that will not be reclassified to profit or loss -8000 582000
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 198000 1730000



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 90982000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 38317000
Adjustments for decrease (increase) in inventories -233697000
Adjustments for decrease (increase) in trade receivables, current -265019000
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 396594000
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 19471000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -4159000
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 -380000
Adjustments for dividend income 0
Adjustments for interest income 2394000
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 -4777000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -56044000
Net cash flows from (used in) operations 34938000
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 34938000
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 0
Purchase of property, plant and equipment 4874000
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 2485000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 2926000
Net cash flows from (used in) investing activities 537000
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 2000000
Repayments of borrowings 7174000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -30168000
Net cash flows from (used in) financing activities -35342000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 133000
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 133000
Cash and cash equivalents cash flow statement at beginning of period 907000
Cash and cash equivalents cash flow statement at end of period 1040000





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 Ashok Khasgiwala & Co. LLP Yes 31-Aug-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 AGRO PHOS INDIA LIMITED RAJ KUMAR GUPTA MANAGING DIRECTOR Remuneration 5400000 APPROVED 2700000 254000 1011000
2 AGRO PHOS INDIA LIMITED VISHNU KANT GUPTA WHOLE TIME DIRECTOR AND CHIEF FINANCIAL OFFICER Remuneration 4200000 APPROVED 1336000 1217000 1260000
3 AGRO PHOS INDIA LIMITED UMA GUPTA RELATIVE OF KMP AND MEMBER OF PROMOTER GROUP Any other transaction SALARY 1200000 APPROVED 600000 205000 263000
4 AGRO PHOS INDIA LIMITED SHARDDHA GUPTA RELATIVE OF KMP AND MEMBER OF PROMOTER GROUP Any other transaction SALARY 1200000 APPROVED 600000 561000 770000
5 AGRO PHOS INDIA LIMITED ABHAY GUPTA RELATIVE OF KMP AND MEMBER OF PROMOTER GROUP Any other transaction SALARY 1800000 APPROVED 0 1074000 274000
6 AGRO PHOS INDIA LIMITED REENA SALUJA COMPANY SECRETARY Any other transaction SALARY 492000 APPROVED 245000 41000 41000
7 AGRO PHOS INDIA LIMITED APINDIA BIOTECH PRIVATE LIMITED RELATIVE OF KMP AND MEMBER OF PROMOTER GROUP Purchase of goods or services 300000000 APPROVED 107436000 114952000 77388000
8 AGRO PHOS INDIA LIMITED APINDIA BIOTECH PRIVATE LIMITED RELATIVE OF KMP AND MEMBER OF PROMOTER GROUP Sale of goods or services 300000000 APPROVED 0 11370000 0
9 AGRO PHOS INDIA LIMITED APINDIA BIOTECH PRIVATE LIMITED RELATIVE OF KMP AND MEMBER OF PROMOTER GROUP Investment 20000000 APPROVED 0 17740000 17740000
10 AGRO PHOS INDIA LIMITED M/S VINOD SALES CORPORATION RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE Purchase of goods or services 30000000 APPROVED 0 497000 0
11 AGRO PHOS INDIA LIMITED M/S VINOD SALES CORPORATION RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE Sale of goods or services 30000000 APPROVED 2772000 0 0
12 AGRO PHOS INDIA LIMITED M/S ABHAY SALES CORPORATION RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE Purchase of goods or services 50000000 APPROVED 789000 0 3025000
13 AGRO PHOS INDIA LIMITED M/S ABHAY SALES CORPORATION RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE Sale of goods or services 80000000 APPROVED 29736000 3302000 0
14 AGRO PHOS INDIA LIMITED M/S VINOD TRADING CO. RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE Sale of goods or services 30000000 APPROVED 6515000 7000 732000
15 AGRO PHOS INDIA LIMITED SUHANE AGRO INDIA PRIVATE LIMITED RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE Sale of goods or services 100000000 APPROVED 7831000 46387000 17868000
16 AGRO PHOS INDIA LIMITED MADHAV SALES CORPORATION PRIVATE LIMITED (FORMERLY KNOWN AS MADHAV FARMTECH CORPORATION PRIVATE LIMITED) RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE Sale of goods or services 30000000 APPROVED 957000 4430000 426000
17 AGRO PHOS INDIA LIMITED MADHAV AGRO-CHEM PRIVATE LIMITED RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE Purchase of goods or services 30000000 APPROVED 4275000 11457000 1252000
18 AGRO PHOS INDIA LIMITED SHRI TULSI PHOSPHATE LIMITED RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE (ASSOCIATE COMPANY) Investment 29000000 APPROVED 0 29000000 29000000
19 AGRO PHOS INDIA LIMITED SHRI TULSI PHOSPHATE LIMITED RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE (ASSOCIATE COMPANY) Inter-corporate deposit 25000000 APPROVED 2500000 20181000 0 Inter-corporate deposit 0.12 - Unsecured BUSINESS PURPOSE
20 AGRO PHOS INDIA LIMITED SHRI TULSI PHOSPHATE LIMITED RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE (ASSOCIATE COMPANY) Purchase of goods or services 2000000 APPROVED 0 693000 0
21 AGRO PHOS INDIA LIMITED SHRI TULSI PHOSPHATE LIMITED RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE (ASSOCIATE COMPANY) Sale of goods or services 100870000 APPROVED 100870000 67000 100593000
22 AGRO PHOS INDIA LIMITED SHRI TULSI PHOSPHATE LIMITED RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE (ASSOCIATE COMPANY) Interest received 0 APPROVED 823000 0 0
23 AGRO PHOS INDIA LIMITED SHRI TULSI PHOSPHATE LIMITED RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE (ASSOCIATE COMPANY) Any other transaction LOANS AND ADVANCES RETURN BACK 0 APPROVED 10100000 0 0
24 AGRO PHOS INDIA LIMITED MAHADHAN PHOSPHATE PRIVATE LIMITED RELATIVE OF KMP IS ABLE TO EXERCISE SIGNIFICANT INFLUENCE Sale of goods or services 8000000 APPROVED 5587000 0 3412000
Total value of transaction during the reporting period 285672000