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PHOSCHEM LIMITEDMain BoardEquity2025-04-012026-03-312025-10-132025-10-06INRLakhsQuarterlySecond quarterSingle segmentFertilizers and Chemical2025-10-1311:00:002025-10-1311:25:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-03-25www.krishanaphoschem.comfalsefalseThere is no Default on Loans and Debt Securities2025-07-012025-09-30UnauditedStandalone60786410003402200061126630002579311000135843700043944800092114000685270009130900087757800055067240006059390000605939000106584000167696000274280000033165900000003316590000331659000618276000105.365.36005.365.361. The above Unaudited Financial Results of the Company for the quarter and Half year ended 30th September, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 13th October 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 For the Quarter ended 30th September 2025 are the balancing figures between unaudited figures of the Half Year ended 30th September 2025 and Quarter ended on 30th June 2025 Which were subjected 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 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 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 Company s total turnover exceeded 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 percent, plus applicable surcharge and cess, effective from the F.Y. 2025–26 A.Y. 2026–27 . <BR> 6. The company has long term credit rating ICRA A plus Stable by ICRA and CRISIL A Stable,(reaffirmed) by CRISIL. <BR> 7. The company does not have any subsidiary Associate Joint venture company,as on 30th September 2025 hence, consolidated financial statements is not applicable to company. <BR> 8. Previous period figures have been regrouped reclassified, wherever necessary, to confirm with the current period classification presentation. <BR> 9. The earning per share EPS are not annualized . <BR> 10. The above Results are available on the websites of the Stock Exchange www.nseindia.com and Companys websites www.krishnaphoschem.com <BR> 2025-04-012025-09-30UnauditedStandalone10034000000621250001009612500050011360001531212000324293000174236000163080000167756000161585600089775690001118556000011185560001961980002848960004810940000637462000000063746200006374620006182760001010.3110.310010.3110.31Other Expenses877578000Other 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