5435302022-04-012022-06-305435302022-04-012022-06-30in-bse-fin:OtherExpenses1Member5435302022-04-012022-06-30in-bse-fin:OtherExpenses2Member5435302022-04-012022-06-30in-bse-fin:OtherExpenses3Member5435302022-04-012022-06-30in-bse-fin:OtherExpenses4Member5435302022-04-012022-06-30in-bse-fin:OtherExpenses5Member5435302022-04-012022-06-30in-bse-fin:OtherExpenses6Member5435302022-04-012022-06-30in-bse-fin:OtherExpenses7Member5435302022-04-012022-06-30in-bse-fin:OtherExpenses8Member5435302022-04-012022-06-30in-bse-fin:OtherExpenses9Member5435302022-04-012022-06-30in-bse-fin:OtherExpenses10Member5435302022-04-012022-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares543530PARADEEPNOTLISTEDINE088F01024PARADEEP PHOSPHATES LIMITEDEquity2022-04-012023-03-312022-08-022022-07-25INRCroresFirst quarterSingle segmentFERTILIZER2022-08-0215:30:002022-08-0218:25:00Not applicable2022-04-012022-06-30UnauditedStandalone243466000009730000024443900000155145000003117000003480400000451000000513900000308300000301660000023596400000847500000084750000013640000084600000221000000062650000000006265000007300000633800000008145000000100.930.93000.930.93 <BR> Notes: <BR> 1. The above standalone financial results of Paradeep Phosphates Limited (“the Company”) have been prepared in accordance with Indian Accounting Standards (“Ind AS”) 34 - Interim Financial Reporting 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. <BR> 2. During the quarter ended 30 June 2022, 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. Accordingly, the figures for the quarter ended 30 June 2021 as reported in these financial results were neither reviewed nor subject to audit, however, the management has exercised necessary due diligence to ensure that the financial results for the period provide a true and fair view of the Company's affairs. <BR> 3. The figures for the quarter ended 31 March 2022 is the balancing figure between audited figures in respect of the financial year ended 31 March 2022 and audited figures for the period from 1 April 2021 to 31 December 2021. <BR> 4. The Company’s operations fall within a single business segment “Fertilisers and Other Trading Materials”. Hence, no separate segment information is disclosed. <BR> 5. The Company has considered the possible risk that may result from the pandemic relating to COVID-19 and expects to recover the carrying amount of all its assets including inventories, receivables, investments and other financial and non-financial assets in the ordinary course of business based on internal and external information available upto the date of these financial results. The Company is continuously monitoring any material changes in future economic conditions. <BR> 6. 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 have been determined provisionally in accordance with Ind AS 103 'Business Combinations'. The Company believes that the information provides a reasonable basis for estimating the fair values of assets and liabilities acquired, but the potential for measurement period adjustments exists based on a continuing review of matters related to the acquisition. The purchase price allocation is expected to be completed within one year of the date of acquisition (i.e. 31 May 2023). <BR> The above financial results for the quarter ended 30 June 2022 include the results of the acquired business for the period starting from 1 June 2022 and hence are not comparable with the previous periods. <BR> 7. The above standalone financial results were reviewed by the audit committee and approved by the Board of Directors in their respective meetings held on 2 August 2022. The limited review of these standalone financial results, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the statutory auditors of the Company.Consumption of stores and spare parts136400000Consumption of packing materials149000000Chemical consumed58100000Catalysts consumed52500000Payment to contractors for bagging and other services121500000Power and fuel745900000Repairs and maintenance:129200000Selling and Distribution Expenses:810500000Exchange differences (net)359500000Others454000000Re-measurement gains/(losses) on defined benefit plan100000001000000027000000