CHAMBLFERT2023-10-012023-12-31 CHAMBLFERT2023-10-012023-12-31 CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member CHAMBLFERT2023-12-31 CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member CHAMBLFERT2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member CHAMBLFERT2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member CHAMBLFERT2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss03Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member CHAMBLFERT2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500085 CHAMBLFERT NOTLISTED Chambal Fertilizers & Chemicals Limited Equity 2023-04-01 2024-03-31 2024-02-06 2024-01-22 INR Crores Third quarter 12:35:00 13:46:00 2024-02-06 2024-02-06 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 43485700000.00 954600000.00 44440300000.00 18691200000.00 6001400000.00 -317700000.00 563100000.00 364700000.00 791100000.00 12263000000.00 38356800000.00 6083500000.00 0.00 6083500000.00 963500000.00 1084400000.00 2047900000.00 0.00 4035600000.00 0.00 0.00 0.00 558400000.00 4594000000.00 320900000.00 4914900000.00 4594100000.00 -100000.00 4915300000.00 -400000.00 4162100000.00 10 11.04 11.04 0.00 0.00 11.04 11.04 Notes: 1. These consolidated financial results have been prepared in accordance with the Indian Accounting Standards ( Ind AS ) prescribed under Companies (Indian Accounting Standards) Rules, 2015, as amended. 2. The financial results for the quarter and nine months ended December 31, 2023 have been prepared on the basis of notified concession prices for urea under New Urea Policy 2015, New Pricing Scheme - Stage III, New Investment Policy 2012 (amended), Modified New Pricing Scheme - Stage - III and Uniform Freight Policy, which were further adjusted for input price escalation / de-escalation, as estimated on the basis of prescribed norms in line with known policy parameters. The subsidy on Phosphatic and Potassic fertilisers has been accounted for as per concession rates based on Nutrient Based Subsidy Policy and Freight subsidy has been accounted for in line with the applicable policy, notified by Government of India. 3. The Board of Directors at its meeting held on January 08, 2024 approved a buyback by the Company of up to 1,55,55,555 equity shares of Rs. 10/- each representing up to 3.74% of total paid-up equity capital of the Company as on March 31, 2023, at a maximum price of Rs. 450/- per equity share, for an aggregate consideration of up to Rs. 700 Crore (excluding transaction costs), in accordance with the applicable provisions of the Securities and Exchange Board of India (Buy-back of Securities) Regulations, 2018 (the “Regulations”) and the Companies Act, 2013 & rules made thereunder (the “Buyback”). The tendering period for Buyback opened on January 24, 2024 and closed on January 31, 2024, in accordance with the Letter of Offer sent to all shareholders in terms of the Regulations. The settlement and other related processes in relation to the Buyback will be completed in accordance with the provisions of the Regulations. 4. The financial results were reviewed by the Audit Committee, and the Board of Directors have approved the financial results at its meeting held on February 06, 2024. The Auditors of the Company have carried out limited review of these financial results. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 153233700000.00 1861600000.00 155095300000.00 52316100000.00 37253500000.00 5337000000.00 1635600000.00 1370700000.00 2347100000.00 37923600000.00 138183600000.00 16911700000.00 0.00 16911700000.00 2900100000.00 2921600000.00 5821700000.00 0.00 11090000000.00 0.00 0.00 0.00 699600000.00 11789600000.00 746300000.00 12535900000.00 11790200000.00 -600000.00 12538600000.00 -2700000.00 4162100000.00 10 28.33 28.33 0.00 0.00 28.33 28.33 Other Expenses 12263000000.00 Other Expenses 37923600000.00 Crop Protection Chemicals andnSpeciality Nutrients 2033100000.00 Others 0.00 Own Manufactured and ComplexnFertilisers 41452600000.00 Crop Protection Chemicals andnSpeciality Nutrients 7452500000.00 Others 0.00 Own Manufactured and ComplexnFertilisers 145781200000.00 43485700000.00 153233700000.00 0.00 0.00 43485700000.00 153233700000.00 Crop Protection Chemicals andnSpeciality Nutrients 434500000.00 Others 300000.00 Own Manufactured and ComplexnFertilisers 5497200000.00 Crop Protection Chemicals andnSpeciality Nutrients 1518100000.00 Others 100000.00 Own Manufactured and ComplexnFertilisers 15668000000.00 5932000000.00 17186200000.00 364700000.00 1370700000.00 -1074600000.00 The Group is in the business of manufacturing / marketing of Fertilisers and other Agri-inputs. Till quarter ended June 30, 2023, the Group had operated the Crop Protection Chemicals and Speciality Nutrients business (“CPC and SN ) as an adjunct to its bulk Fertilisers business. Given the increasing emphasis on crop care and health, apart from nutrition, it was felt necessary to focus on CPC and SN business separately. Accordingly, during the quarter ended September 30, 2023, the chief operating decision maker (CODM) of the Group, as defined by Ind AS 108, ‘Operating Segments’, had identified and determined the business into two segments namely (a) Own manufactured and Complex Fertilisers, and (b) Crop Protection Chemicals and Speciality Nutrients. Accordingly, segment information is provided under the reportable segments (a) Own manufactured and Complex Fertilisers, (b) Crop Protection Chemicals and Speciality Nutrients; and (c) Others. In accordance with Ind AS -108 on Operating Segments, figures for the prior periods have also been disclosed. The segment information for the quarters ended June 30, 2023 (included in the year to date figure for the nine months ended on December 31, 2023), December 31, 2022, the year-to-date figures for the nine months ended on December 31, 2022 and the figures for the year ended March 31, 2023 included in the Statement of financial results were not subject to review and audit. Clarification: 1. Other Unallocable Expenditure net off Unallocable income given here for the nine months ended December 31, 2023 of Rs. (179.58) Crore is the sum of Share of Net Profit of a Joint Venture Accounted for using the Equity Method of Rs. (69.96) Crore and Unallocable Expenditure Net off Unallocable income of Rs. (109.62) Crore given in Consolidated Segment Wise Revenue, Results, Assets and Liabilities for the quarter and nine months ended December 31, 2023 filed with Stock Exchange. 2. Other Unallocable Expenditure net off Unallocable income given here for the quarter ended December 31, 2023 of Rs. (107.46) Crore is the sum of Share of Net Profit of a Joint Venture Accounted for using the Equity Method of Rs. (55.84) Crore and Unallocable Expenditure Net off Unallocable income of Rs. (51.62) Crore given in Consolidated Segment Wise Revenue, Results, Assets and Liabilities for the quarter and nine months ended December 31, 2023 filed with Stock Exchange. 3. Unallocable assets are unallocated assets (including Investment in Fixed deposits and Mutual Funds) 4. Unallocable liabilities are unallocated liabilities (including Borrowings from Banks and Financial Institutions) -1795800000.00 6641900000.00 17611300000.00 Crop Protection Chemicals andnSpeciality Nutrients 1792300000.00 Others 2202400000.00 Own Manufactured and ComplexnFertilisers 83169100000.00 87163800000.00 40130300000.00 127294100000.00 Crop Protection Chemicals andnSpeciality Nutrients 909800000.00 Others 806700000.00 Own Manufactured and ComplexnFertilisers 15303800000.00 17020300000.00 30330600000.00 47350900000.00 Re-measurement (Loss) / Gainnon Defined Benefit Plans -1100000.00 Re-measurement (Loss) / Gainnon Defined Benefit Plans -3400000.00 -1100000.00 -3400000.00 -400000.00 -1200000.00 Exchange Difference Gain/(Loss)non translation of ForeignnOperations 53200000.00 Effective Portion of ExchangenDifference (Loss) on HedgingnInstruments -44800000.00 Effective Portion of ExchangenDifference Loss on HedgingnInstruments re-classified to Profitnor Loss 457400000.00 Exchange Difference Gain/(Loss)non translation of ForeignnOperations 76500000.00 Effective Portion of ExchangenDifference (Loss) on HedgingnInstruments -300100000.00 Effective Portion of ExchangenDifference Loss on HedgingnInstruments re-classified to Profitnor Loss 1333100000.00 465800000.00 1109500000.00 144200000.00 361000000.00