5435302025-10-012025-12-315435302025-04-012025-12-315435302025-10-012025-12-31in-capmkt:OtherExpenses1Member5435302025-04-012025-12-31in-capmkt:OtherExpenses1Member5435302025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15435302025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15435302025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15435302025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543530PARADEEPNOTLISTEDINE088F01024PARADEEP PHOSPHATES LIMITEDMain BoardEquity2025-04-012026-03-312026-02-022026-01-27INRCroresQuarterlyThird quarterSingle segmentFERTILIZER2026-02-0215:30:002026-02-0217:45:00Not applicable2025-10-012025-12-31UnauditedConsolidated5748670000030980000057796500000420107000001257100000822300000862800000127010000010179000007808900000550498000002746700000-413000000233370000047640000036800000513200000018205000000001000001820600000-76000001813000000000010379700000101.751.75001.751.750.01020.02160.0403Note <BR> 1. The above consolidated 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. 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> 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. The Company's key financial parameters excluding the impact of the Scheme is as under - <BR> <BR> In consideration for the assets acquired and liabilities assumed under the Scheme, equity shares of the Company have been issued to the shareholders of the Transferor Company in the agreed exchange ratio. 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> 4. On November 21, 2025, the Government of India notified four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 hitherto existing labour laws. The Ministry of Labour & Employment published draft Rules and FAQs to enable assessment of the financial impact due to these changes in regulations. The management has assessed and disclosed the incremental impact of these changes as an "Exceptional item" in these financial results for the quarter and nine months period ended December 31, 2025. The management continues to monitor the finalisation of Central/State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments, as needed. <BR> 5. The Company’s operations fall within a single business segment “Fertilisers and Other Trading Materials”. Hence, no separate segment information is disclosed. <BR> 6. The above consolidated financial results were reviewed by the audit committee and approved by the Board of Directors in their respective meetings held on 2 February 2026. <BR> <BR> 2025-04-012025-12-31UnauditedConsolidated17124370000010674000001723111000009922920000036370100000-81038000002484500000371610000027739000002416540000016063540000011675700000-413000000112627000002680700000169600000285030000008412400000000-49000008407500000-101000008397400000000010379700000108.18.1008.18.10.01020.02160.0403Other Expenses7808900000Other Expenses24165400000Re-measurement losses on defined benefit plans-10600000-10600000Re-measurement losses on defined benefit plans-22300000-22300000-2700000-5600000Exchange differences on translation of foreign operations300000300000Exchange differences on translation of foreign operations6600000660000000-7600000-10100000