PARADEEP2024-01-012024-03-31 PARADEEP2024-01-012024-03-31 PARADEEP2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member PARADEEP2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member PARADEEP2024-03-31 PARADEEP2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PARADEEP2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PARADEEP2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member PARADEEP2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543530 PARADEEP NOTLISTED Paradeep Phosphates Limited Equity 2023-04-01 2024-03-31 2024-05-15 2024-05-06 INR Crores Yearly 09:45:00 12:05:00 2024-05-15 2024-05-15 true Cash Flow Indirect Declaration of unmodified opinion Single segment FERTILIZER 2024-01-01 2024-03-31 Audited Consolidated 22427400000.00 300300000.00 22727700000.00 15375500000.00 155000000.00 965800000.00 578800000.00 952700000.00 578100000.00 3871400000.00 22477300000.00 250400000.00 0.00 250400000.00 -76400000.00 123800000.00 47400000.00 0.00 203000000.00 0.00 0.00 0.00 12000000.00 215000000.00 -20800000.00 194200000.00 0.00 0.00 0.00 0.00 8147800000.00 10 0.26 0.26 0.00 0.00 0.26 0.26 0.01 0.01 0.01 Notes:- 1. The above consolidated financial results of Paradeep Phosphates Limited (“the Company”) and its associate (Zuari Yoma Agri Solutions Limited) have been prepared in accordance with Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with the relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. During the year ended 31 March 2023, the Company has completed its Initial Public Offer (‘IPO’) of 357,555,112 equity shares of face value of Rs. 10 each at an issue price of Rs. 42 per share, comprising fresh issue of 239,047,619 equity shares and offer for sale of 118,507,493 equity shares by selling shareholders. The equity shares of the Company were listed on BSE Limited ( BSE ) and National Stock Exchange of India Limited ( NSE ) on 27 May 2022. 3. Pursuant to the exercise of stock options by certain employees, the Company has alloted 39,193 equity shares during the quarter ended 31 March 2024 (quarter ended 31 March 2023:Nil) and 2,81,027 equity shares during the year ended 31 March 2024 (year ended 31 March 2023:Nil) of Rs10 each at their respective exercise price. 4. Pursuant to the scheme of merger dated 07 February 2024, the Board considered and approved a composite scheme of arrangement amongst Mangalore Chemicals & Fertilizers Limited ( Transferor Company ), the Company and their respective creditors and shareholders ( Scheme ), under Sections 230 to 232 of the Companies Act, 2013 ( Companies Act ) and other applicable laws, for, inter alia, the amalgamation of the Transferor Company with and into the Company by way of a merger. 5. The figures for the quarters ended 31 March 2024 and 31 March 2023 are the balancing figure between audited figures in respect of the financial years ended 31 March 2024 and 31 March 2023 and the yearr to date figures upto the third quarter of the respective financial years. The aforesaid year to date figures upto the third quarters were subject to Limited Review. 6. The Company’s operations fall within a single business segment “Fertilisers and Other Trading Materials”. Hence, no separate segment information is disclosed. 7. On 1 June 2022, the Company completed the acquisition of Goa plant and allied business of Zuari Agro Chemicals Limited (ZACL) on a slump sale basis. The fair value of assets and liabilities acquired has been determined in accordance with Ind AS 103 'Business Combinations'. The excess of consideration paid over identifiable assets and liabilities taken over has been recognised as goodwill. 8. The Board has recommended a dividend of Rs. 0.50 per equity share of Rs. 10 each fully paid up, subject to the approval of the shareholders at the ensuing Annual general meeting. 9. The above consolidated financial results were reviewed by the audit committee and approved by the Board of Directors in their respective meetings held on 14 May 2024 and 15 May 2024. Single segment 2023-04-01 2024-03-31 Audited Consolidated 115751200000.00 688400000.00 116439600000.00 76090400000.00 10550900000.00 3343200000.00 2297900000.00 3660300000.00 2106700000.00 16988600000.00 115038000000.00 1401600000.00 6700000.00 1408300000.00 -28000000.00 437200000.00 409200000.00 0.00 999100000.00 0.00 0.00 0.00 6700000.00 1005800000.00 -25100000.00 980700000.00 0.00 0.00 0.00 0.00 8147800000.00 10 0.00 1.22 1.22 0.00 0.00 1.22 1.22 0.01 0.01 0.01 Other Expenses 3871400000.00 Other Expenses 16988600000.00 33710900000.00 3721900000.00 0.00 580700000.00 18400000.00 32500000.00 0.00 0.00 0.00 0.00 977900000.00 39042300000.00 18308300000.00 0.00 27204800000.00 907200000.00 273100000.00 0.00 5041900000.00 33427000000.00 5831400000.00 57566700000.00 2300000.00 96611300000.00 8147800000.00 27496200000.00 35644000000.00 35644000000.00 6937300000.00 6937300000.00 262100000.00 1508500000.00 8707900000.00 33199800000.00 14881300000.00 2245500000.00 50326600000.00 1202000000.00 728500000.00 2300000.00 52259400000.00 60967300000.00 96611300000.00 3212800000.00 4068500000.00 9643000000.00 0.00 0.00 0.00 0.00 -1069600000.00 0.00 -4124200000.00 0.00 -173200000.00 0.00 2106700000.00 0.00 -385000000.00 0.00 0.00 0.00 18000000.00 0.00 62600000.00 0.00 0.00 0.00 -11200000.00 0.00 326300000.00 -6700000.00 13542800000.00 14951100000.00 0.00 0.00 0.00 583600000.00 0.00 14367500000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3900000.00 4115000000.00 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 37300000.00 0.00 405400000.00 0.00 -3668400000.00 0.00 0.00 30400000.00 0.00 0.00 0.00 0.00 0.00 189190600000.00 195711100000.00 0.00 0.00 407400000.00 3324700000.00 0.00 0.00 -10222200000.00 476900000.00 0.00 476900000.00 430300000.00 907200000.00 Re-measurement gains/(losses) on defined benefit plans -12000000.00 Re-measurement gains/(losses) on defined benefit plans -25900000.00 -12000000.00 -25900000.00 -3000000.00 -6500000.00 Exchange differences on translation of foreign operations -11800000.00 Exchange differences on translation of foreign operations -5700000.00 -11800000.00 -5700000.00 0.00 0.00