MBAPL2023-07-012023-09-30 MBAPL2023-07-012023-09-30 MBAPL2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member MBAPL2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member MBAPL2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares MBAPL NOTLISTED Madhya Bharat Agro Products Limited Equity 2023-04-01 2024-03-31 2023-10-21 2023-10-14 INR Lakhs Half yearly 11:30:00 12:10:00 2023-10-21 2023-10-21 true Cash Flow Indirect Not applicable Single segment Fertilizer Chemical & Mineral benification 2023-07-01 2023-09-30 Unaudited Standalone 2784597000.00 7559000.00 2792156000.00 1559457000.00 0.00 476686000.00 71096000.00 82824000.00 72832000.00 272960000.00 2535855000.00 256301000.00 0.00 256301000.00 44831000.00 62174000.00 107005000.00 0.00 149296000.00 0.00 0.00 0.00 0.00 149296000.00 0.00 149296000.00 0.00 0.00 438135000.00 10 3.41 3.41 0.00 0.00 3.41 3.41 1. The above unaudited financial results of the company for the quarter & half year ended September 30th, 2023 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 21st October, 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 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 30th September, 2023 are the balancing figures between unaudited figures of the Half Year ended 30th september 2023 and Quarter ended on 30th June 2023, which were subjected to limited review. 5. The above financial results are available on the Company website www.mbapl.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. Previous Year 2022-23 dated 19th October, 2022 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. For the F.Y. 2023-24 Company is liable for MAT Tax liability u/s 115JB so we made current tax provision & deffered tax provision for the quarter & half year ended 30th September 2023 on the similar basis. Single segment 2023-04-01 2023-09-30 Unaudited Standalone 4274851000.00 18183000.00 4293034000.00 3010036000.00 0.00 -40038000.00 133799000.00 138710000.00 144616000.00 525350000.00 3912473000.00 380561000.00 0.00 380561000.00 66594000.00 92290000.00 158884000.00 0.00 221677000.00 0.00 0.00 0.00 0.00 221677000.00 0.00 221677000.00 0.00 0.00 438135000.00 10 5.06 5.06 0.00 0.00 5.06 5.06 Other Expenses 272960000.00 Other Expenses 525350000.00 1968112000.00 315886000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 170000000.00 265825000.00 435825000.00 0.00 60065000.00 2779888000.00 2029485000.00 0.00 2324408000.00 205000.00 105769000.00 114643000.00 63440000.00 2608465000.00 6519000.00 522321000.00 5166790000.00 0.00 0.00 7946678000.00 438135000.00 3045484000.00 3483619000.00 3483619000.00 439837000.00 0.00 18758000.00 458595000.00 3125000.00 453421000.00 187236000.00 0.00 1102377000.00 2424544000.00 689535000.00 50537000.00 3164616000.00 195285000.00 781000.00 0.00 0.00 3360682000.00 0.00 0.00 4463059000.00 7946678000.00 138667000.00 110299000.00 -333123000.00 0.00 -62648000.00 0.00 0.00 -33272000.00 0.00 546491000.00 0.00 18783000.00 0.00 144616000.00 0.00 0.00 0.00 1798000.00 0.00 0.00 0.00 17618000.00 0.00 0.00 0.00 -289000.00 0.00 0.00 0.00 513704000.00 894265000.00 0.00 0.00 0.00 75189000.00 0.00 819076000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1439000.00 398177000.00 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 17618000.00 0.00 0.00 0.00 -379120000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 27540000.00 388622000.00 106000.00 0.00 0.00 138667000.00 0.00 0.00 -499855000.00 -59899000.00 0.00 -59899000.00 0.00 -59899000.00