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BHARAT AGRO PRODUCTS LIMITEDMain BoardEquity2025-04-012026-03-312026-04-172026-04-14INRLakhsQuarterlyFourth quarterSingle segmentFertilizer Chemical & Mineral benification2026-04-1709:30:002026-04-1710:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-03-24www.mbapl.comfalsefalseThere is no Default on Loans and Debt Securities 2026-01-012026-03-31AuditedStandalone394714500091428000403857300030226590001934000-15926400095323000106421000908100005742000003732083000306490000030649000053922000-345004000-29108200005975720000000597572000505000598077000876269000106.826.82006.826.821. The above audited financial results of the company for the fourth quarter & year ended 31st March, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 17th April, 2026 . <BR> <BR> 2. The Board of Director of the company has recommended a final dividend @ Re. 0.50 per share for financial year 2025-26 , subject to the approval of members of the company . <BR> <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> <BR> 4. Based on the management approach as defined in Ind AS 108 - Operating Segments, the Managing Director & CFO evaluates the company's performance and allocates 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 recognise Fertilizer segment as the sole business segment. Hence, disclosure of segment-wise information is not required and accordingly not provided. <BR> <BR> 5. The figures for the quarter ended 31st March 2026 and 31st March 2025 are the balancing figures between audited figures in respect of the full finanacial year and the published year to date figures upto the third quarter of the respective financial years. <BR> <BR> 6. The Company has long term credit rating CRISIL "A+(Stable) by CRISIL & ICRA "A+ (Stable) " by ICRA. <BR> <BR> 7. Previous period figures have been regrouped/reclassified, wherever necessary, to confirm with the current period classification/presentation. <BR> <BR> 8. The Company does not has any subsidiary/associate/joint venture company(ies), as on 31st March 2026 hence, consolidated financial statements is not applicable to the Company. <BR> <BR> 9. Results are available on the websites of the Stock Exchange www.nseindia.com and Company's website www.mbapl.com <BR> <BR> 10. The earning per share (EPS) are not annualized for the quarter ended 31st March,2026 , 31st December,2025 & 31st March,2025. <BR> <BR> 11. As of 31 March, 2026, the company has re-measured its deferred tax assets & libalities using the tax rate that are expected to apply when these balances are realized or settled, in compliance with Ind As 12, Income Taxes. 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