KRISHANA2024-10-012024-12-31 KRISHANA2024-10-012024-12-31 KRISHANA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member KRISHANA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member KRISHANA2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 000000 KRISHANA NOTLISTED Krishana Phoschem Limited Equity 2024-04-01 2025-03-31 2025-01-15 2025-01-07 INR Lakhs Third quarter 15:00:00 16:15:00 2025-01-15 2025-01-15 Not applicable Single segment Fertilizer Chemical & Mineral benification 2024-10-01 2024-12-31 Unaudited Standalone 3040337000.00 15367000.00 3055704000.00 2385734000.00 56333000.00 -402702000.00 77522000.00 92598000.00 77523000.00 480578000.00 2767586000.00 288118000.00 0.00 288118000.00 50260000.00 32578000.00 82838000.00 0.00 205280000.00 0.00 0.00 0.00 0.00 205280000.00 0.00 205280000.00 0.00 0.00 618276000.00 10 3.32 3.32 0.00 0.00 3.32 3.32 1. The above unaudited financial results of the company for the Quarter & Nine Months ended 31st December , 2024 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 15th January, 2025 . The same have been subjected to limited review by the Statutory Auditors. 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. 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. 4. The figures for the quarter ended 31st December, 2024 are the balancing figures between unaudited figures of the Nine month ended 31st December 2024 and half year ended 30th September 2024 , which were subjected to limited review. 5. The Company has long term credit rating CRISIL A/Stable (Assigned) as issued/affirmed by CRISIL. 6. Previous period figures have been regrouped/reclassified, wherever necessary, to confirm with the current period classification/presentation. 7. Previous Year 2023-24 dated 21st October, 2023 company alloted Bonus share in the ratio of 1:1, accordingly EPS & Diluted EPS has been restated for all comparitive periods presented as per IND AS -33. 8. The Company does not has any subsidiary/associate/joint venture company(ies), as on 31st December 2024 hence, Consolidated financial statements is not applicable to the Company. 9. For the F.Y. 2024-25 Company is liable for MAT Tax liability u/s 115JB so we made current tax provision & deffered tax provision for the quarter & nine month ended 31st December 2024 on the similar basis. 10. Results are available on the websites of the Stock Exchange www.nseindia.com and Company's website www.mbapl.com Single segment 2024-04-01 2024-12-31 Unaudited Standalone 8853564000.00 47728000.00 8901292000.00 5516727000.00 447939000.00 31650000.00 193283000.00 313273000.00 236022000.00 1399523000.00 8138417000.00 762875000.00 0.00 762875000.00 134102000.00 91940000.00 226042000.00 0.00 536833000.00 0.00 0.00 0.00 0.00 536833000.00 0.00 536833000.00 0.00 0.00 618270000.00 10 8.68 8.68 0.00 0.00 8.68 8.68 Other expenses 480578000.00 Other expenses 1399523000.00 0.00 0.00 0.00 0.00