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PHOSPHATES LIMITEDMain BoardEquity2025-04-012026-03-312025-11-062025-10-31INRCroresQuarterlySecond quarterSingle segmentFERTILIZER2025-11-0615:30:002025-11-0618:05:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-02-03https://www.paradeepphosphates.com/investors/corporate-governance#policiesfalsefalseNot applicable2025-07-012025-09-30UnauditedStandalone68722000000417100000691391000003236610000019801200000445300000819400000140250000089580000087236000006445390000046852000000468520000011892000007670000012659000000341930000000003419300000-770000034116000008163500000103.293.29003.293.290.00870.020.0465Notes:- <BR> 1. The above standalone financial results of Paradeep Phosphates Limited (“the Company”) have been prepared in accordance with Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with the relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> 2. On 30 September 2025, Mangalore Chemicals and Fertilizers Limited (merged with the Company) completed the acquisition of a part of business of Zuari Agro Chemicals Limited (“ZACL”) including its granulated single super phosphate plant situated at Mahad, Maharashtra and certain related assets (“Business”) on slump sale basis. The fair value of assets and liabilities acquired have been determined provisionally in accordance with Ind AS 103 ‘Business Combinations’. The Company believes that the information provides a reasonable basis for estimating the fair values of assets and liabilities acquired , but the potential for measurement period adjustments exists based on a continuing review of matters related to the acquisition. The purchase price allocation is expected to be completed within one year from the date of acquisition (i.e. within 30 September 2026). <BR> 3. The Scheme of Arrangement between Paradeep Phosphates Limited (“the Company” or “the Transferee Company”), Mangalore Chemicals and Fertilizers Limited (“MCFL” or “the Transferor Company”) and their respective shareholders and creditors has been approved by the Bangalore bench and Cuttack bench of the National Company Law Tribunal (“the NCLT”) on 24 September 2025 and 26 September 2025 respectively. The appointed date of the scheme is 1 April 2024. <BR> <BR> 4. Consequently, the Company has restated its financial results with effect from 1 April 2024 (which is deemed to be the acquisition date for the purpose of Ind AS 103) to include financial results of the Transferor Company. As per the acquisition method prescribed in Ind AS 103, purchase consideration has been allocated on a provisional basis, pending determination of the fair value of the acquired assets and liabilities. Cost related to acquisition (including stamp duty on assets transferred) have been charged to the Statement of Profit and Loss on the appointed date. <BR> <BR> <BR> <BR> 5. In consideration for the assets acquired and liabilities assumed under the Scheme, equity shares of the Company are to be issued to the shareholders of the Transferor Company in the agreed exchange ratio. Pending allotment, the value of shares to be issued has been included in Share Capital Suspense Account classsified under Other Equity. Accordingly, the EPS for the corresponding periods presented in the financial results has been computed considering such shares as outstanding from the effective date of merger i.e. 1 April 2024. <BR> 6. The Company’s operations fall within a single business segment “Fertilisers and Other Trading Materials”. Hence, no separate segment information is disclosed. <BR> 7. The above standalone financial results were reviewed by the audit committee and approved by the Board of Directors in their respective meetings held on 6 November 2025. <BR> 2025-04-012025-09-30UnauditedStandalone1137570000007576000001145146000005721850000035113000000-892610000016217000002446000000175600000016356500000105585600000892900000008929000000220430000013280000023371000000659190000000006591900000-870000065832000008163500000106.356.35006.356.350.00870.020.0465Other Expenses8723600000Other Expenses163565000005472330000052108000000141340000059810000000366000000000001533600000635158000004821430000011436500000402397000009476000005463000000590620000059076300000010350700000117641300000001811571000008163500000562172000006438070000064380700000860910000000022000008611300000260500000332690000000121987000004742500000084330000048342300000491856000003888700000100499300000188620000088990000013023000000104577700000001167764000001811571000002219300000-22331200000-102978000000000-1823200000023949700000000175600000000000285000000110800000470000000001138000000-6491000000243800000000082220000001615800000000000001399000004715000000512858000005972560000000000000000000001193000000462800000-124328000000082300000000008747160000082414400000224000009979000001699700000002419500000-83975000000-83975000009345100000947600000Re-measurement gains/(losses) on defined benefit plans-10300000-10300000Re-measurement gains/(losses) on defined benefit plans-11700000-11700000-2600000-300000000-7700000-8700000Paradeep Phosphates Limited******Indo Maroc Phosphare S.A. Morocco******Promoter GroupPurchase of goods or services16000000000The audit committee has appoved the total value of Rs.1600 crore with Indo Marco Phosphare S.A. Morocco for various types of transactions14806800000-3629400000-6821600000Paradeep Phosphates Limited******Indo Maroc Phosphare S.A. Morocco******Promoter GroupAny other transactionClaims receivable16000000000The audit committee has appoved the total value of Rs.1600 crore with Indo Marco Phosphare S.A. Morocco for various types of transactions0390600000278300000Paradeep Phosphates Limited******OCP S.A, Morocco******Promoter GroupPurchase of goods or services34000000000The audit committee has appoved the total value of Rs.3400 crore with OCP S.A, Morocco for various types of transactions5041600000-1391500000-2466200000Paradeep Phosphates Limited******OCP S.A, Morocco******Promoter GroupAny other transactionDemurrage expenses(net of dispatch money)34000000000The audit committee has appoved the total value of Rs.3400 crore with OCP S.A, Morocco for various types of transactions270000000Paradeep Phosphates Limited******OCP S.A, Morocco******Promoter GroupAny other transactionClaims receivable34000000000The audit committee has appoved the total value of Rs.3400 crore with OCP S.A, Morocco for various types of transactions01624800000817600000Paradeep Phosphates Limited******OCP Nutricrops SA******Promoter GroupPurchase of goods or services15000000000none1076370000006106000000Paradeep Phosphates Limited******OCP Nutricrops SA******Promoter GroupAny other transactionClaims receivable15000000000none03064000000Paradeep Phosphates Limited******Kofert******Promoter GroupPurchase of goods or services15000000000none888780000001525800000Paradeep Phosphates Limited******Pakistan Maroc Phosphore******Promoter GroupPurchase of goods or services5000000000none0-2700000-2800000Paradeep Phosphates Limited******Phosphates De Boucraa SA******Promoter GroupPurchase of goods or services20000000000The audit committee has appoved the total value of Rs.2000 crore with Phosphates De Boucraa SA for various types of transactions12815400000-3443400000-6115700000Paradeep Phosphates Limited******Phosphates De Boucraa SA******Promoter GroupAny other transactionDemurrage expenses(net of dispatch money)20000000000The audit committee has appoved the total value of Rs.2000 crore with Phosphates De Boucraa SA for various types of transactions1480000000Paradeep Phosphates Limited******Phosphates De Boucraa SA******Promoter GroupAny other transactionClaim receivable20000000000The audit committee has appoved the total value of Rs.2000 crore with Phosphates De Boucraa SA for various types of transactions023240000002745400000Paradeep Phosphates Limited******Jorf Fertiliser SA II******Promoter GroupPurchase of goods or services10000000000The audit committee has appoved the total value of Rs.1000 crore with Jorf Fertlisr SA for various types of transactions2841000000-3400000-4400000Paradeep Phosphates Limited******Jorf Fertiliser SA II******Promoter GroupAny other transactionDemurrage expenses10000000000The audit committee has appoved the total value of Rs.1000 crore with Jorf Fertlisr SA for various types of transactions90000000Paradeep Phosphates Limited******Jorf Fertiliser SA III******Promoter GroupPurchase of goods or services10000000000The audit committee has appoved the total value of Rs.1000 crore with Jorf Fertlisr SA for various types of transactions034000003500000Paradeep Phosphates Limited******Jorf Fertiliser SA IV******Promoter GroupPurchase of goods or services10000000000The audit committee has appoved the total value of Rs.1000 crore with Jorf Fertlisr SA for various types of transactions012000001200000Paradeep Phosphates Limited******Jorf Fertiliser I******Promoter GroupPurchase of goods or services10000000000The audit committee has appoved the total value of Rs.1000 crore with Jorf Fertlisr SA for various types of transactions16479000002900000-1654700000Paradeep Phosphates Limited******Jorf Fertiliser SA******Promoter GroupPurchase of goods or services10000000000The audit committee has appoved the total value of Rs.1000 crore with Jorf Fertlisr SA for various types of transactions2448500000-73300000-2562800000Paradeep Phosphates Limited******Jorf Fertiliser SA******Promoter GroupAny other transactionClaim receivable10000000000The audit committee has appoved the total value of Rs.1000 crore with Jorf Fertlisr SA for various types of transactions01520000000Paradeep Phosphates Limited******Zuari Agro Chemicals Limited******PromotersSale of goods or services750000000none26040000081800000291600000Paradeep Phosphates Limited******Zuari Agro Chemicals Limited******PromotersAny other transactionOther Income-Interest receivables750000000none40900000584600000616100000Paradeep Phosphates Limited******Zuari Agro Chemicals Limited******PromotersAny other transactionTrade Payable - Reimbursement of expenses750000000none0100000100000Paradeep Phosphates Limited******Zuari FarmHub Limited******Promoter GroupSale of goods or services7500000000none1933200000477300000629300000Paradeep Phosphates Limited******Zuari FarmHub Limited******Promoter GroupAny other transactionOther income (Misc income)7500000000none14280000000Paradeep Phosphates Limited******Zuari FarmHub Limited******Promoter GroupPurchase of fixed assets7500000000none56660000000Paradeep Phosphates Limited******Zuari FarmHub Limited******Promoter GroupAny other transactionEmployees Benefit Transfer/expenses7500000000none500000-700000-700000Paradeep Phosphates Limited******Zuari FarmHub Limited******Promoter GroupAny other transactionOther Expenses - Reimbursement (IFA Fees)7500000000none950000010000001000000Paradeep Phosphates Limited******Simon India Limited******Other related partyPurchase of fixed assets1570000000The audit committee has appoved the total value of Rs.157 crore with Simon India Limited for various types of transactions19150000000Paradeep Phosphates Limited******Simon India Limited******Other related partyAny other transactionCapital advance Paid against Asset1570000000The audit committee has appoved the total value of Rs.157 crore with Simon India Limited for various types of transactions033600000206900000Paradeep Phosphates Limited******Simon India Limited******Other related partyAny other transactionAdvance to vendors1570000000The audit committee has appoved the total value of Rs.157 crore with Simon India Limited for various types of transactions09000000Paradeep Phosphates Limited******Simon India Limited******Other related partyAny other transactionTrade Payables - Reimbursement of expenses1570000000The audit committee has appoved the total value of Rs.157 crore with Simon India Limited for various types of transactions3400000-500000-500000Paradeep Phosphates Limited******Zuari Management Services Limited******Other related partyAny other transactionTrade Payables - Reimbursement of expenses300000000none56800000-3600000-4900000Paradeep Phosphates Limited******Zuari Infraworld India Limited******Other related partyAny other transactionAdvance to vendors10000000none026000002600000Paradeep Phosphates Limited******Lionel India Limited******Other related partyAny other transactionTrade payables - Purchase of air ticket and Taxi Service100000000none21100000-10200000-900000Paradeep Phosphates Limited******Adventz Finance Private Limited******Other related partyAny other transactionOther Expenses (Rent)60000000none1360000000Paradeep Phosphates Limited******Adventz Finance Private Limited******Other related partyAny other transactionSecurity deposit60000000none11000000600000017000000Paradeep Phosphates Limited******Zuari Maroc Phosphates Private Ltd******PromoterPurchase of goods or services3000000000none93240000000Paradeep Phosphates Limited******Zuari Yoma Agri Solutions Limited******Joint ventureInvestment10000000none03660000036600000Paradeep Phosphates Limited******Zuari Yoma Agri Solutions Limited******Joint ventureAny other transactionReimbursement of expenses10000000none056000005600000Paradeep Phosphates Limited******Texmaco Rail and engineering limited******Other related partyAny other transactionTrade Receivable - Leased Rent50000000none630000023000000Paradeep Phosphates Limited******Texmaco Rail and engineering limited******Other related partyAny other transactionOther financial liabilities-Security Deposit50000000none0-6300000-6300000Paradeep Phosphates Limited******Zuari IAV Private Limtied******Other related partyAny other transactionOther Expenses(Misc Exp)2000000none0-1000000Paradeep Phosphates Limited******Zuari Maroc Phosphates Private Ltd******PromoterAny other transactionOther expenses-Demurrage expenses write back3000000000none1000000-10000000Paradeep Phosphates Limited******Zuari Agro Chemicals Limited******PromotersAny other transactionRendering Services750000000none08073000000Paradeep Phosphates Limited******Zuari Industries Limited (Fomerly Zuari Global Limited)******Other related partyAny other transactionLease Rental100000000none9000000063463000000