MADRASFERT2025-04-012025-06-30MADRASFERT2025-04-012025-06-30in-capmkt:OtherExpenses1MemberMADRASFERT2025-04-012025-06-30in-capmkt:OtherExpenses2Memberiso4217:INRiso4217:INRxbrli:shares000000MADRASFERTNOTLISTEDINE414A01015MADRAS FERTILIZERS LIMITEDMain BoardEquity2025-04-012026-03-312025-08-122025-08-04INRLakhsQuarterlyFirst quarterSingle segmentManufacturing of Chemical Fertilizers2025-08-1212:00:002025-08-1215:30:00Not applicablefalsefalseNil2025-04-012025-06-30UnauditedStandalone67237000001267000006850400000420890000029500000-7305000002998000001566000003100000022663000006261600000588800000058880000014820000001482000000440600000000044060000004406000001611000000102.742.74002.742.741. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 12th August 2025. The results for the Quarter ended 30thJune 2025 have been subjected to Limited Review by the Statutory Auditors. 2.Financial results have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34 “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013.The interim financial results are prepared and presented in accordance with the significant accounting policies and methods as adopted in the audited financial statements for the year ended 31st March, 2025. 3.During the quarter ending Jun 30, 2025, there was no shut-down of Plants. 4. Fertilizer manufacture is the only main business segment and trading operations are less than 10% of the total revenue. Further, the Company is engaged in providing and selling its products in single economic environment in India i.e., there is a single geographical segment. Hence, there is no requirement of segment reporting for the Company as per Ind AS 108 (Segment Reporting). 5. The revenue from operations includes a sum of Rs.56532 Lakhs consisting of : a. Rs.54796 Lakhs towards subsidy for Neem coated Urea and b. Rs.1736 Lakhs for freight subsidy. The subsidy eligible for Neem coated urea has been arrived at by the Company in accordance with policy parameters framed by GoI. The rate adopted by the Company for accounting the subsidy claim amounting to Rs 36880 per MT. The said rate is subject to variation upon final determination of rates by GoI under new pricing scheme. The impact, if any on the variation of subsidy rate will be given effect to in the accounts as and when the same is communicated by GoI. 6. The provision for liability towards gratuity, post-retirement benefits, leave encashment and current tax has been made on an estimated basis. 7. Provision for current tax has been made on an estimated basis on the profits for the quarter. The effect for recognition of deferred tax asset / liability, as the case may be, shall be considered at the year end. 8. Subsidy under New Pricing Scheme (NPS) for Urea a)Approval awaited for extension of existing energy norm: MFL vide letter No. CMD/Govt/612/2024 dated June 12,2024 and CMD/Govt/457/2025 dated April 22, 2025 requested Govt. of India to extend the existing energy norm of 8.337 Gcal/MT of Urea till energy reduction measures are implemented.Pending the approval for the above request, as a prudent measure, the Company has accounted the subsidy after considering the maximum penalty of 10% from the existing energy norm of 8.337 Gcal/MT w.e.f 18/07/2024. Please refer attached notes.Operating and maintenance expenses2215300000Other Expenses51000000000