5300112025-04-012025-06-305300112025-04-012025-06-30in-capmkt:OtherExpenses1Member5300112025-04-012025-06-30

ItemsThatWillNotBeReclassifiedToProfitAndLoss1

iso4217:INRiso4217:INRxbrli:shares

530011

MANGCHEFER

NOTLISTED

INE558B01017

MANGALORE CHEMICALS & FERTILIZERS LIMITED

Main Board

Equity

2025-04-01

2026-03-31

2025-07-28

2025-07-22

INR

Lakhs

Quarterly

First quarter

Single segment

FERTILIZER

2025-07-28

12:00:00

2025-07-28

13:34:00

Not applicable

false

Not applicable

2025-04-01

2025-06-30

Unaudited

Standalone

8621589000

70783000

8692372000

4574904000

61961000

456420000

203052000

168829000

182955000

2215819000

7863940000

828432000

202485000

9635000

212120000

616312000

-280000

616032000

1185487000

5.2

The unaudited financial results for the quarter ended June 30, 2025 of Mangalore Chemicals and Fertilizers Limited (the Company) have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 28, 2025 and has been subjected to limited review by auditors. The unaudited financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with relevant Rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Company is engaged in the manufacture, sale and trading of fertilisers which constitutes a single operating segment as per Ind AS 108 and hence separate segment disclosures have not been furnished. The urea concession income for the period / year has been recognized based on the applicable extant policy guidelines, as per management estimate in line with known policy parameters. pending finalization by the Government of India (GOI). The subsidy income for phosphatic and potassic fertilisers under Nutrient Based Subsidy Policy has been accounted in line with the applicable extant policy guidelines notified by GOI from time to time, pending finalization by GOI. The Company had during the year ended March 31, 2021 recognised urea subsidy income of INR 2,914 Lakhs without benchmarking its cost of production using naphtha with that of gas-based urea manufacturing units recently converted to natural gas, as notified by the Department of Fertilizers [DoF] for subsidy income computation, against which the Company had filed a writ petition against the DoF before the Hon’ble High Court of Delhi [DHC]. Pending finalization of writ petition before the DHC, the management, based on legal opinion and considering the fact that the energy cost is always a pass through in subsidy computation, believes that artificial benchmarking is arbitrary and discriminatory and is confident of realisation of the aforesaid subsidy income. Pursuant to the scheme of merger dated February 07, 2024, subsequently modified on November 25, 2024, the Board considered and approved a composite scheme of arrangement amongst the Company, M/s.Paradeep Phosphates Limited (Transferee Company) and their respective creditors and shareholders (Scheme), under Sections 230 to 232 of the Companies Act, 2013 (Companies Act) and other applicable laws, for inter alia, the amalgamation of the Company with and into the Transferee Company by way of a merger. The Company is in the process of obtaining necessary regulatory approvals The figures of the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the financial year up to March 31, 2025 and the unaudited published year-to-date figures up to December 31, 2024 of the financial year which was subjected to limited review Previous year / period’s figures have been regrouped / rearranged wherever considered necessary, to conform with current period’s classification

Other Expenses

2215819000

Re-measurement gains/(losses) on defined benefit plan

-374000

-94000

-280000