KRISHANA2025-10-012025-12-31KRISHANA2025-04-012025-12-31KRISHANA2025-10-012025-12-31in-capmkt:OtherExpenses1MemberKRISHANA2025-04-012025-12-31in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares000000KRISHANANOTLISTEDINE506W01012KRISHANA PHOSCHEM LIMITEDMain BoardEquity2025-04-012026-03-312026-01-122026-01-06INRLakhsQuarterlyThird quarterSingle segmentFertilizers and Chemical2026-01-1210:00:002026-01-1210:38:00Not applicablefalsefalseThere is no Default on Loans and Debt Securities2025-10-012025-12-31UnauditedStandalone659108500044347000663543200036305350002288132000-95574500013682100089218000895060007899960006068463000566969000056696900099097000134631000233728000033324100000003332410000333241000618276000105.395.39005.395.391. The above Unaudited Financial Results of the Company for the quarter & Nine Month ended 31st December, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 12th January 2026. 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 31st December 2025 are the balancing figures between unaudited figures of the Nine month ended 31st December 2025 and Half year ended on 30th September 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 company's 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 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 Dec. 31, 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 The company has long term credit rating ICRA "A+/Stable by ICRA & CRISIL"A/Stable,(reaffirmed) by CRISIL. <BR> 7 The company does not have any subsidiary/ Associate/Joint venture company (is),as on 31st December 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 For the F.Y. 2025-26 Company is liable for MAT Tax liability u/s 115JB so we made current tax provision & deffered tax provision for the quarter & nine month ended 31" December 2025 on the similar basis. <BR> 11 The above Results are available on the websites of the Stock Exchange www.nseindia.com and Company's websites www.krishnaphoschem.com. <BR> 2025-04-012025-12-31UnauditedStandalone166250850001064720001673155700086316710003819344000-6314520003110570002522980002572620002405852000150460320001685525000016855250002952950004195270007148220000970703000000097070300009707030006182760001015.715.70015.715.7Other Expenses789996000Other Expenses2405852000