KRISHANA2024-01-012024-03-31 KRISHANA2024-01-012024-03-31 KRISHANA2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member KRISHANA2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member KRISHANA2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares KRISHANA NOTLISTED Krishana Phoschem Limited Equity 2023-04-01 2024-03-31 2024-05-11 2024-05-04 INR Lakhs Yearly 16:30:00 17:15:00 2024-05-11 2024-05-11 true Cash Flow Indirect Declaration of unmodified opinion Single segment Chemical & Fertilizers 2024-01-01 2024-03-31 Audited Standalone 2634011000.00 5888000.00 2639899000.00 1787210000.00 140000.00 -149978000.00 44849000.00 111607000.00 84597000.00 694225000.00 2572650000.00 67249000.00 0.00 67249000.00 12160000.00 -859000.00 11301000.00 0.00 55948000.00 0.00 0.00 0.00 0.00 55948000.00 -1183000.00 54765000.00 0.00 0.00 618276000.00 10 0.90 0.90 0.00 0.00 0.90 0.90 1. 'The above Audited Financial Results of the Company for the fourth quarter and year ended 31st March, 2024 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 11th May 2024. 2. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015, as amended, as specified in section 133 of the Companies Act, 2013. 3.These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015, as amended, as specified in section 133 of the Companies Act, 2013. The company has switched from ERP Tally Prime to SAP S4 HANA for accounting & book keeping. Inventory valuation has been done through moving weighted average by SAP, earlier it was FIFO basis. Impact of such change is insignificant and considered in financials. 4. Based on the management approach as defined in Ind AS 108 - Operating Segment, the Chief Operating Decision Maker (CODM) evaluates the company's performance and allocate resources based on an analysis of various performance indicators of business segment/s in which the company operates. The company is primarily engaged in the business of Fertilizer manufacturing and other products are backward integration therefore management and CODM recognise Fertilizer segment as the sole business segment. Hence, disclosure of segment-wise information is not required and accordingly not provided from Quarter ended 30th June 2023 onwards. 5 The figures of the Quarter ended 31st March 2024 and 31st March 2023 are the balancing figures between audited figures in respect of the full financial yaer and the published year to date figures upto the Third Quarter of the respective financial year. 6. The company has long term credit rating CRISIL A/Stable (Assigned) as issued/affiemed by CRISIL. 7. The company has issued and alloted 3,09,13,800 fully paid up Bonus Equity Shares of Rs. 10/- each on 25th October 2023 in the ratio of 1:1 (i.e. 1 bonus equity share for every 1 exsiting equity share of the company) to the shareholders. Accordingly EPS & Diluted EPS has been restated for all comparitive periods presented as per IND AS -33. 8. Previous period figures have been regrouped/reclassified, wherever necessary, to confirm with the current period classification/presentation. Single segment 2023-04-01 2024-03-31 Audited Standalone 9238977000.00 9454000.00 9248431000.00 5830477000.00 861293000.00 -531714000.00 174500000.00 367618000.00 341595000.00 1613969000.00 8657738000.00 590693000.00 0.00 590693000.00 105161000.00 81103000.00 186264000.00 0.00 404429000.00 0.00 0.00 0.00 0.00 404429000.00 -1183000.00 403246000.00 0.00 0.00 618276000.00 10 2387631000.00 6.54 6.54 0.00 0.00 6.54 6.54 Other Expenses 694225000.00 Other Expenses 1613969000.00 3223042000.00 430104000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 49519000.00 49519000.00 0.00 17709000.00 3720374000.00 1422612000.00 0.00 2641418000.00 26257000.00 25881000.00 1421000.00 67044000.00 2762021000.00 0.00 542208000.00 4726841000.00 0.00 0.00 8447215000.00 618276000.00 2387631000.00 3005907000.00 3005907000.00 1589654000.00 0.00 84462000.00 1674116000.00 3779000.00 189764000.00 0.00 8941000.00 1876600000.00 2762057000.00 587063000.00 32814000.00 3381934000.00 171773000.00 2097000.00 8904000.00 0.00 3564708000.00 0.00 0.00 5441308000.00 8447215000.00 367013000.00 -313635000.00 -1900616000.00 0.00 0.00 0.00 65620000.00 -414419000.00 0.00 498623000.00 0.00 60963000.00 0.00 341595000.00 0.00 2599000.00 0.00 393000.00 0.00 0.00 0.00 12859000.00 0.00 0.00 0.00 0.00 0.00 -1064000.00 0.00 -1305787000.00 -715094000.00 0.00 0.00 0.00 101275000.00 0.00 -816369000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 377983000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12859000.00 0.00 0.00 0.00 -365124000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1676852000.00 88776000.00 0.00 656000.00 15457000.00 367013000.00 0.00 2587000.00 1207537000.00 26044000.00 0.00 26044000.00 213000.00 26257000.00 1669000.00 1669000.00 -486000.00 -486000.00