5435302022-07-012022-09-305435302022-09-305435302022-03-315435302022-04-012022-09-305435302022-07-012022-09-30in-bse-fin:OtherExpenses1Member5435302022-04-012022-09-30in-bse-fin:OtherExpenses1Member5435302022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15435302022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15435302022-07-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15435302022-04-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543530PARADEEPNOTLISTEDINE088F01024PARADEEP PHOSPHATES LIMITEDEquity2022-04-012023-03-312022-11-042022-10-26INRCroresHalf yearlySingle segmentFERTILIZER2022-11-0415:00:002022-11-0418:15:00trueCash Flow IndirectNot applicable2022-07-012022-09-30UnauditedConsolidated28636900000612000002869810000026226700000381700000-464840000055800000072740000046770000043050000002801810000068000000006800000001462000002640000017260000005074000000003600000511000000450000051550000051100000051550000008145000000100.630.63000.630.630.00370.00790.02231 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”) 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 half year period ended 30 September 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 and half year ended 30 September 2022 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 Company’s operations fall within a single business segment “Fertilisers and Other Trading Materials”. Hence, no separate segment information is disclosed. <BR> 4 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 and half year ended 30 September 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> 5 The above consolidated financial results were reviewed by the audit committee and approved by the Board of Directors in their respective meetings held on 4 November 2022. The limited review of these consolidated 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 <BR> 2022-04-012022-09-30UnauditedConsolidated529835000001585000005314200000041741200000693400000-11680000001009000000124130000077600000073216000005161450000015275000000152750000028260000011100000039360000001133900000000480000011387000001190000011506000001138700000115060000008145000000101.5211.52001.5211.520.00370.00790.0223Other Expenses4305000000Other Expenses732160000027763600000513090000065050000020400000313000000025700000257000001129800000347522000002816400000003109690000023040000014793000000549210000038298700000654390000073006600000107758800000814500000025035100000331801000003318010000066188000002390000066427000002161000001037300000144300000804040000038232500000227940000003258200000642847000001323600000927700000230000066538300000745787000001077588000000-4312300000-183542000000-22474000000000-36399000000007760000000-346000000-41600000086200000000-89000000860000000111000000-27679600000-261521000000-1039500000-629000009164000000-26091900000052000000000000006000001695200000000000000000000005512600000564000000-849900000-217550000000977950000000000149057000007760000000130000007884000000023119500000-51479000000-51479000005378400000230500000Re-measurement gains/(losses) on defined benefit plans89000008900000Re-measurement gains/(losses) on defined benefit plans189000001890000018000004500000Exchange differences on translation of foreign operations-2600000-2600000Exchange differences on translation of foreign operations-2500000-250000000