KRISHANA2025-04-012025-06-30KRISHANA2025-04-012025-06-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares000000KRISHANANOTLISTEDINE506W01012KRISHANA PHOSCHEM LIMITEDMain BoardEquity2025-04-012026-03-312025-07-172025-07-11INRLakhsQuarterlyFirst quarterSingle segmentChemical and Fertilizers2025-07-1710:00:002025-07-1711:30:00Not applicablefalsefalseThere is no default on loans and debt securities2025-04-012025-06-30UnauditedStandalone39553590002810300039834620002421825000172775000-1151550008212200094553000764470007382780003470845000512617000051261700089614000117200000206814000030580300000003058030000305803000618276000104.954.95004.954.951.The above Unaudited Financial Results of the Company for the quarter ended 30th June 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 17th July 2025. The same have been subjected to limited review by the Statutory Auditors. <BR> 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. <BR> 3.The figures of the Quarter ended 31st March 2025 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 which are subject to limited review. <BR> 4. Based on the management approach as defined in Ind AS 108 - Operating Segment the Managing Director and Chief Financial Officer of the company evaluates the companys performance and allocate resources based on an analysis of various performance indicators of business segments in which the company operates. The company is primarily engaged in the business of Fertilizer manufacturing and other products are backward integration therefore management recognize Fertilizer segment as the sole business segment. Hence disclosure of segment wise information is not required and accordingly not provided . <BR> 5.During the financial year 2023–24 the Companys total turnover exceeded Rs 400 crores. Accordingly in line with the provisions of the Income-tax Act 1961 the Company will be subject to the normal corporate tax rate of 30 plus applicable surcharge and cess effective from the F.Y. 2025–26 A.Y. 2026–27. <BR> In view of this change in the applicable tax rate the Company has reassessed its deferred tax liabilities as at June 30 2025 in accordance with the requirements of Ind AS 12 Income Taxes. As a result the tax expense for the current quarter has been increased to reflect the revised tax rate. <BR> 6. For the F.Y. 2025-26 the company is liable for MAT Tax liability us 115 JB so we made Current Tax Provision deffered tax provision for the quarter ended 30th June 2025 on the similar basis. <BR> 7. The company has long term credit rating CRISIL A Stable reaffirmed by CRISIL. <BR> 8. The company does not have any subsidiary Associate Joint venture companies as on 30th June 2025 hence consolidated financial statements is not applicable to company. <BR> 9. Previous period figures have been regrouped reclassified wherever necessary to confirm with the current period classification presentation. <BR> 10. The earning per share EPS are not annualized for the quarter ended 30th June 2025 31st March2025 and 30th June 2024. <BR> 11. The above Results are available on the websites of the Stock Exchange www.nseindia.com and Companys websites www.krishnaphoschem.com. <BR> Other Expenses738278000