KRISHANA2023-04-012023-06-30 KRISHANA2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member KRISHANA2023-06-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares KRISHANA NOTLISTED Krishana Phoschem Limited Equity 2023-04-01 2024-03-31 2023-08-10 2023-08-04 INR Lakhs First quarter 15:00:00 15:45:00 2023-08-10 2023-08-10 Not applicable Single segment Fertilizer Chemical & Mineral benification 2023-04-01 2023-06-30 Unaudited Standalone 1653626000.00 9609000.00 1663235000.00 1163676000.00 328055000.00 -465180000.00 51250000.00 71961000.00 84012000.00 251762000.00 1485536000.00 177699000.00 0.00 177699000.00 31510000.00 27378000.00 58888000.00 0.00 118811000.00 0.00 0.00 0.00 0.00 118811000.00 0.00 118811000.00 0.00 0.00 309138000.00 10 3.84 3.84 0.00 0.00 3.84 3.84 1.The above Unaudited Financial Results of the Company for the quarter ended 30th June, 2023 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 10th August 2023. 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 Segment, the Chief Operating Decision Maker (CODM) evaluates the company's performance and allocate 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 30th June 2023 onwards. 4. The figures of the Quarter ended 31st March 2023 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the Third Quarter of the respective financial year. 5. The above financial results are available on the Companies website www.krishnaphoschem.com and stock exchange viz. www.nseindia.com 6. Previous period figures have been regrouped/reclassified, wherever necessary, to confirm with the current period classification/presentation. 7. For the F.Y. 2023-24 The Company is liable for MAT Tax liability u/s 115 JB so we made Current Tax Provision for the quarter ended 30th June, 2023 on the similar basis. Other Expenses 251762000.00 0.00 0.00