MBAPL2024-01-012024-03-31 MBAPL2024-01-012024-03-31 MBAPL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member MBAPL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member MBAPL2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares MBAPL NOTLISTED Madhya Bharat Agro Products Limited Equity 2023-04-01 2024-03-31 2024-05-11 2024-05-04 INR Lakhs Yearly 15:00:00 16:10:00 2024-05-11 2024-05-11 true Cash Flow Indirect Declaration of unmodified opinion Single segment Fertilizer Chemical & Mineral benification 2024-01-01 2024-03-31 Audited Standalone 1456818000.00 88106000.00 1544924000.00 1013482000.00 0.00 -361096000.00 69547000.00 79912000.00 71076000.00 594965000.00 1467886000.00 77038000.00 0.00 77038000.00 13330000.00 49938000.00 63268000.00 0.00 13770000.00 0.00 0.00 0.00 0.00 13770000.00 -1008000.00 12762000.00 0.00 0.00 876269000.00 10 0.16 0.16 0.00 0.00 0.16 0.16 1. The above Audited financial results of the company for the Fourth Quarter & 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. The Board of Director of the company has recommended a final dividend @ Re. 0.50 per share for financial year 2023-24 , subject to the approval of members of the company . 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. However, during the year company has switched from ERP Tally Prime to SAP S4 HANA for accounting & book keeping. Inventory valuation has 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 Segments, the Chief Operating Decision Maker (CODM) evaluates the company's performance and allocates 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 31st December 2022 onwards. 5.The figures for the quarter ended 31st March 2024 and 31st March 2023 are the balancing figures between audited figures in respect of the full finanacial year and the published year to date figures upto the third quarter of the respective financial years. 6. The Company has long term credit rating CRISIL A/Stable (Assigned) as issued/affirmed by CRISIL. 7. Previous period figures have been regrouped/reclassified, wherever necessary, to confirm with the current period classification/presentation. 8. During the period dated 21st October, 2023 company alloted Bonus share in the ratio of 1:1 to the shareholder of the company (i.e. 1 bonus equity share for every 1 exsiting equity share of the company), Accordingly EPS & Diluted EPS has been restated for all comparitive periods presented as per IND AS -33. Single segment 2023-04-01 2024-03-31 Audited Standalone 8169464000.00 109902000.00 8279366000.00 5600023000.00 0.00 -27031000.00 202890000.00 262414000.00 290187000.00 1428201000.00 7756684000.00 522682000.00 0.00 522682000.00 91771000.00 182462000.00 274233000.00 0.00 248449000.00 0.00 0.00 0.00 0.00 248449000.00 -1008000.00 247441000.00 0.00 0.00 876269000.00 10 2633113000.00 2.84 2.84 0.00 0.00 2.84 2.84 Other Expenses 594965000.00 Other Expenses 1428201000.00 2650178000.00 142509000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 345082000.00 345082000.00 0.00 73912000.00 3211681000.00 2070476000.00 0.00 1857882000.00 422000.00 118326000.00 127337000.00 112625000.00 2216592000.00 0.00 543874000.00 4830942000.00 0.00 0.00 8042623000.00 876269000.00 2633113000.00 3509382000.00 3509382000.00 295893000.00 0.00 22477000.00 318370000.00 4960000.00 543052000.00 154860000.00 0.00 1021242000.00 2600265000.00 617227000.00 31639000.00 3249131000.00 255210000.00 4789000.00 2869000.00 0.00 3511999000.00 0.00 0.00 4533241000.00 8042623000.00 262195000.00 69308000.00 133403000.00 0.00 -84201000.00 0.00 0.00 -52751000.00 0.00 474183000.00 0.00 78707000.00 0.00 290187000.00 0.00 3788000.00 0.00 -23506000.00 0.00 0.00 0.00 43255000.00 0.00 0.00 0.00 -48006000.00 -1330000.00 0.00 0.00 1058722000.00 1581404000.00 0.00 0.00 0.00 90981000.00 0.00 1490423000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2724000.00 1052432000.00 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 43255000.00 0.00 0.00 69976000.00 -936477000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 27540000.00 356845000.00 0.00 242000.00 21886000.00 262195000.00 0.00 0.00 -613628000.00 -59682000.00 0.00 -59682000.00 60104000.00 422000.00 -1549000.00 -1549000.00 -541000.00 -541000.00 0.00 0.00