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PHOSPHATES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-182026-05-12INRLakhsQuarterlyFourth quarterMulti segment2026-05-1814:30:002026-05-1816:25:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-05-14www.ramaphosphates.comfalsetrue2026-01-012026-03-31AuditedStandalone219075000065280002197278000162240000060190000-1023340001130080001916000018927000397477000212882800068450000068450000140710007120001478300005366700000005366700015290005519600017674300051.521.52001.521.520.00320.04740.04571. The above audited results for the quarter ended March 31, 2026 and the audited results for the year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 18, 2026. The Statutory Auditors have audited these financial results for the quarter and year ended March 31, 2026 and have issued an unmodified report on these results. <BR> <BR> 2. The above results are prepared in compliance with Indian Accounting Standard (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 and notified by the Ministry of Corporate Affairs under the Companies (Indian Accounting Standards) Rules, 2015 & amendments issued thereafter and other accounting principles generally accepted in India. <BR> <BR> 3. Figures for the quarter ended 31st March, 2026 and 31st March, 2025 are the balancing figures between audited figures in respect of the full financial year ended on those dates and the published reviewed year to date figures up to the third quarter of the respective financial year. <BR> <BR> 4. A) The Company is focused on two business segments: Fertilizers, Micro Nutrients & Chemicals and Soya/Agri. Based on the management approach as defined in Ind AS 108 - Operating Segments, the Cheif Operating Decision Maker evaluates the Company's performance and allocates resources based on an analysis of various performance indicators by business segments. Accordingly, information has been presented along these business segments. The accounting principles used in the preparation of the financial results are consistently applied to record revenue and expenditure in individual segments. <BR> <BR> B) Segment results represents the profit/(loss) before interest and Tax charged by each segment without allocation of central administrative costs, finance cost and other income. <BR> <BR> 5. The Board of Directors have recommended a final dividend of Rs.0.25 per Equity share (5% on face value of Rs.5 per shares).The Board of Directors have already declared an interim dividend of Rs. 0.50 per equity share (10% on face value of Rs.5 per shares) in its meeting held on 14th October 2025. Hence total dividend comes to Rs.0.75 per equity shares (15% on face value of Rs.5 per share). <BR> <BR> 6. The Company has received Environmental Clearance (EC) from the Ministry of Environment, Forest and Climate Change (MoEFCC) for its new Greenfield project at Dhule for the manufacturing of 216,000 MTPA Single Super Phosphate (SSP) Fertilizer and 90,000 MTPA Sulphuric Acid, and also received consent to establish various Micro Nutrients, PDM PROM Bio Fertiliser. Accordingly, the Company is executing Phase I on Plot 2 of the project for the manufacturing of SSP Fertilizer, which is currently at the final stage of completion.Trial production is expected to commence by the second quarter of F.Y. 2027.Simultaneously, the Company has also commenced the setup of the MGSO4, PDM (Potash Derived from Molasses) PROM (Phosphate Rich Organic Manure) manufacturing plant on Plot 1. <BR> <BR> 7. The Company is undertaking expansion of the SSP plant by 50,000 MTPA at the Udaipur Unit, which will enhance the Unit’s SSP production capacity to 3,00,000 MTPA and increase the Company’s overall SSP capacity to 9,64,000 MTPA. Further, the Company is also setting up new Greenfield Granulation, Potassium Derived from Molasses (PDM), and Phosphate Rich Organic Manure (PROM) plants with an aggregate production capacity of 49,000 MTPA at the Udaipur Unit. <BR> <BR> 8. The Company does not have any Subsidiary company or Associate company or Joint Venture company, as on 31st March, 2026 and consequently the Company is not required to prepare consolidated financial results as per applicable laws and regulations. <BR> <BR> 9. The Code on Social Security, 2020 became effective on 21 November 2025. The implementation of the Labour Codes resulted in an increase in gratuity liability arising from past service cost amounting to Rs. 64.98 lacs, which has been recognized in the Statement of Profit and Loss during the current quarter. <BR> <BR> 10. The results of the Company are also available on stock exchange websites www.nseindia.com, www.bseindia.com and on the Company website at (www.ramaphosphates.com). <BR> <BR> 11. The results of the Company are also available on stock exchange websites www.nseindia.com, www.bseindia.com and on the Company website at (www.ramaphosphates.com). <BR> <BR> 12. Figures of the previous quarter/period/ year have been regrouped/rearranged, where ever necessary to make them comparable.2025-04-012026-03-31AuditedStandalone89304340001381400089442480005804671000313942000-59376000380693000106674000785950001615991000824119000070305800007030580001404980003547100017596900005270890000000527089000-13060005257830001767430005322998800014.914.90014.914.90.00320.04740.0759Other expenses397477000Other expenses16159910001573991000475243000015468000474100006530000070041000652000213539500021409080000716929000154500011351300024230001477470000231188000060402800050568160007192211000176743000404792900042246720004224672000547880005478800015049000152730000222567000131727800014256200095555400010981160001556350002571029000800070003074300063193000274497200029675390007192211000Other financial assets65300000Other non-current assets652000Government Subsidies receivable1391298000Other financial assets86172000Other current assets604028000Lease Liabilities16477000Other financial liabilities139158000Other current liabilities80007000Fertilizers, Micro Nutrients & Chemicals2049674000Soya/Agri141076000Fertilizers, Micro Nutrients & Chemicals8450229000Soya/Agri4802050002190750000893043400021907500008930434000Fertilizers, Micro Nutrients & Chemicals84678000Soya/Agri26823000Fertilizers, Micro Nutrients & Chemicals871963000Soya/Agri2603900011150100089800200019160000106674000238910008827000068450000703058000Fertilizers, Micro Nutrients & Chemicals6728545000Soya/Agri33328300070618280001303830007192211000Fertilizers, Micro Nutrients & 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