5435302026-01-012026-03-315435302026-03-315435302025-03-315435302025-04-012026-03-315435302026-01-012026-03-31in-capmkt:OtherExpenses1Member5435302025-04-012026-03-31in-capmkt:OtherExpenses1Member5435302026-03-31OtherNoncurrentFinancialAssetsDomain15435302026-03-31OtherNoncurrentAssetsDomain15435302026-03-31OtherCurrentFinancialAssetsDomain15435302026-03-31OtherCurrentAssetsDomain15435302026-03-31OtherNoncurrentFinancialLiabilitiesDomain15435302026-03-31OtherCurrentFinancialLiabilitiesDomain15435302026-03-31OtherCurrentLiabilitiesDomain15435302026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15435302025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15435302026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15435302025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15435302026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543530PARADEEPNOTLISTEDINE088F01024PARADEEP PHOSPHATES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-112026-04-30INRCroresQuarterlyFourth quarterSingle segmentFERTILIZER2026-05-1115:00:002026-05-1117:30:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated4701970000039840000047418100000332455000003199500000-2614700000882300000156170000012581000007882700000454151000002003000000188000002021800000369600000962000004658000000155600000000001556000000547000001610700000000010381700000101.51.5001.51.50.01020.01930.0352Note:- <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 on slump sale basis. The fair value of assets and liabilities acquired have been accounted for in accordance with Ind AS 103 ‘Business Combinations’ and a resultant goodwill of Rs.2.24 crores has been recognised. <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> 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> 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> <BR> Further, the results excluding the impact of the scheme from the restrospective appointed date is as under – <BR> <BR> <BR> <BR> <BR> <BR> <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 year ended March 31,2026. The management will continue to track and evaluate the impact of the rules notified by the Central/State Government post 31 March 2026 and consider the appropriate accounting effect in the relevant periods, as needed. <BR> 5. The figures for the quarters ended 31 March 2026 and 31 March 2025 are the balancing figures between audited figures in respect of the financial years ended 31 March 2026 and 31 March 2025 and the year to date figures upto the third quarter of the respective financial years. The aforesaid year to date figures upto the third quarters were subject to Limited Review. <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 Board has recommended a dividend of Rs. 1.50 per equity share of Rs. 10 each fully paid up, subject to the approval of the shareholders at the ensuing Annual general meeting. <BR> 8. The above consolidated financial results were reviewed by the audit committee and approved by the Board of Directors in their respective meetings held on 11 May 2026. <BR> <BR> <BR> <BR> 2025-04-012026-03-31AuditedConsolidated218263400000146580000021972920000013247470000039569600000-107185000003366800000527780000040320000003204810000020605050000013678700000-394200000132845000003050300000265800000331610000009968400000000-4900000996350000044600000100081000000000103817000001009.69.59009.69.590.01010.04840.0428Other expenses7882700000Other expenses32048100000582289000004237100000014134000006201000000037000000330000000024050000027350000038960000052210000065721700000462670000001770000004790490000036345000002807000000650500000058502100000088688000001136379000000017935960000010381700000574452000006782690000006782690000084636000000002200000846580000057830000034325000000124766000006059920000071990000030124900000308448000004044800000954888000002226900000104740000029300000009905610000000111532700000179359600000Other non-current financial assets240500000Other non-current assets522100000Other current financial assets6505000000Other current assets8868800000Other non-current financial liabilities2200000Other current financial liabilities4044800000Other current liabilities22269000004824900000-20383900000-172596000000-5780000000007919600000000403200000003513000000001888000000258600000890000000-58830000007150000000-20507700000-722320000000028954000000-1011860000000000000170000008678000000033000000000000000000000026700000002852000000-5575000000005400000000000222698400000208215700000887000009941000003470800000009983100000-57105000000-571050000093450000003634500000Re-measurement losses on defined benefit plans7050000070500000Re-measurement losses on defined benefit plans48200000482000001770000012100000Exchange differences on translation of foreign operations19000001900000Exchange differences on translation of foreign operations85000008500000005470000044600000AuditedtrueB S R & Co LLPtrue2028-07-31