PARADEEP2022-01-012022-03-31in-bse-fin:OneOperatingExpenses01Member PARADEEP2022-01-012022-03-31in-bse-fin:FourOperatingExpenses01Member PARADEEP2022-01-012022-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PARADEEP2022-01-012022-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member PARADEEP2022-01-012022-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member PARADEEP2022-01-012022-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PARADEEP 2021-04-01 2022-03-31 2022-05-27 INR Crores Yearly true Cash Flow Indirect Single segment FERTILIZER 2022-01-01 2022-03-31 Audited Consolidated 18987500000.00 255500000.00 19243000000.00 14511400000.00 3858400000.00 -2590600000.00 381300000.00 424700000.00 233800000.00 1903200000.00 18722200000.00 520800000.00 0.00 520800000.00 171000000.00 -6800000.00 164200000.00 0.00 356600000.00 0.00 0.00 0.00 -100000.00 356500000.00 5500000.00 362000000.00 356500000.00 0.00 362000000.00 0.00 5754500000.00 10 0.63 0.63 0.00 0.00 0.63 0.63 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 The Company has completed its Initial Public Offer (‘IPO’) and listed its equity shares on BSE Limited (‘BSE’) and National Stock Exchange of India Limited (‘NSE’) on 27 May 2022. The accompanying consolidated financial results are the first financial results of the Company post its listing. Accordingly, the figures for the quarters ended 31 March 2021 and 31 December 2021 as reported in these consolidated financial results were neither reviewed nor subject to audit. However, the management has exercised necessary due diligence to ensure that the consolidated financial results for these periods provide a true and fair view of the Company’s affairs. 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. 4 The Company’s operations fall within a single business segment “Fertilisers and Other Trading Materials”. Hence, no separate segment information is disclosed. 5 The members of the Company on 1 June 2021 approved sub-division of the equity shares of the Company. Consequently, 1 equity share of the Company having a face value of Rs. 1000 each was subdivided into 100 equity shares having a face value of Rs. 10 each. The basic/diluted earnings per share have been adjusted towards this subdivision for all the periods presented. 6 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. 7 The Company, as on 1 March 2021, had entered into a Business Transfer Agreement (‘BTA’) with Zuari Agro Chemicals Limited for acquisition of Goa plant and allied business of Zuari Agro Chemicals Limited (ZACL) on a slump sale basis. Pursuant to the BTA, the Company advanced Rs. 1126.32 crores (including receivable of Rs. 727.32 crores) which is proposed to be adjusted against the purchase consideration payable to ZACL on consummation of the BTA. 8 Previous period figures have been regrouped/rearranged, wherever considered necessary. 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 28 May 2022. Single segment 2021-04-01 2022-03-31 Audited Consolidated 78587200000.00 392700000.00 78979900000.00 52462200000.00 14282800000.00 -3932400000.00 1385100000.00 855400000.00 904600000.00 7678400000.00 73636100000.00 5343800000.00 0.00 5343800000.00 1372100000.00 -6700000.00 1365400000.00 0.00 3978400000.00 0.00 0.00 0.00 6100000.00 3984500000.00 -9600000.00 3974900000.00 3984500000.00 0.00 3974900000.00 0.00 5754500000.00 10 16495500000.00 6.91 6.91 0.00 0.00 6.91 6.91 Other Expenses 1903200000.00 Other Expenses 7678400000.00 615100000.00 -13941700000.00 -1062700000.00 0.00 -5170700000.00 0.00 0.00 0.00 0.00 13280900000.00 0.00 -14300000.00 0.00 904600000.00 0.00 0.00 0.00 0.00 0.00 392200000.00 0.00 30000000.00 0.00 -3800000.00 0.00 0.00 0.00 103200000.00 0.00 -4927200000.00 416600000.00 0.00 0.00 0.00 855200000.00 0.00 -438600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3800000.00 6202200000.00 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 32600000.00 0.00 -4822100000.00 0.00 -10987900000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 62535400000.00 46246800000.00 0.00 0.00 0.00 398900000.00 0.00 0.00 15889700000.00 4463200000.00 0.00 4463200000.00 915200000.00 5378400000.00