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PHOSCHEM LIMITEDMain BoardEquity2025-04-012026-03-312026-04-082026-04-05INRLakhsQuarterlyFourth quarterSingle segmentFertilizers and Chemical2026-04-0814:30:002026-04-0815:20:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNoNofalsetrue2025-03-25www.krishanaphoschem.comfalsefalseThere is no Default on Loans and Debt Securities2026-01-012026-03-31AuditedStandalone755492600051845000760677100031203150003100466000-6485120001302250001351140008677000095769500068820730007246980000724698000126611000-232679000-10606800008307660000000830766000-13630008294030006182760001013.4413.440013.4413.441. The above Audited Financial Results of the Company for the Forth Quarter and Year ended 31st March, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 8th April 2026. <BR> 2. The Board of Directors of the Company has recommended a final dividend Re.0.50 per share for the financial year 2025-26, subject to the approval of members of the Company. <BR> 3. 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> 4. The figures of the Quarter ended 31st March 2026 and 31st March 2025 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the Third Quarter of the respective financial year. <BR> 5 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 segments 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> 6 As of 31 March 2026, the Company has re-measured its deferred tax assets and liabilities using the tax rates that are expected to apply when these balances are realized or settled, in compliance with Ind AS 12, Income Taxes. The impact of such re-measurement has been recognized in the Statement of Profit and Loss. <BR> 7 The company does not have any subsidiary Associate Joint venture company (is),as on 31st March 2026 hence, consolidated financial statement is not applicable to the company. <BR> 8 Previous period figures have been regrouped reclassified, wherever necessary, to confirm with the current period classification presentation. <BR> 9 Earning Per Share EPS is not annualized for the quarter ended 31st March 2026, 31st December 2025 and 31st March 2025. <BR> 10 The above Results are available on the website of the Stock Exchange www.nseindia.com and Companys website www.krishnaphoschem.com. <BR> 2025-04-012026-03-31AuditedStandalone2418001100015831700024338328000117519860006919810000-12799640004412820003874120003440320003363547000219281050002410223000024102230004219060001868480006087540000180146900000001801469000-1363000180010600061827600010498895400029.1429.140029.1429.14Other Expenses957695000Other Expenses336354700045018260001225600000004194860004194860009351000494291900031052600000715211000021297700021101400075308000804480007731857000627014000114641310001640705000061827600049889540005607230000560723000015436750002430500015679800005204000526538000279457000237917900057817490004615100021985890002244740000175284000820177300019360900039660002129300084206410001079982000016407050000Other non-current financial assets419486000Other non-current assets9351000Other Current Financial Assets80448000Other current assets627014000Other non-current financial liabilities24305000Other current financial liabilities175284000Other current 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