KRISHANA2026-04-012026-06-30KRISHANA2026-04-012026-06-30in-capmkt:OtherExpenses1MemberKRISHANA2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares000000KRISHANANOTLISTEDINE506W01020KRISHANA PHOSCHEM LIMITEDMain BoardEquity2026-04-012027-03-312026-07-132026-07-08INRLakhsQuarterlyFirst quarterSingle segmentFertilizers and Chemical2026-07-1309:30:002026-07-1310:10:00Not applicablefalsefalseThere is no Default on Loans and Debt Securities2026-04-012026-06-30UnauditedStandalone532305600061646000538470200033906000001896780000-170320500012491600020802100013710800072448700047787070006059950000605995000148141000-1309200013504900004709460000000470946000-37700047056900061827600021.521.52001.521.521. 'The above Unaudited Financial Results of the Company for the quarter ended 30th June, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at thier respective meetings held on 13th July 2026. The same have been subjected to limited review carried out by the Statutory Auditors. <br /> 2. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued there under. <br /> 3. The figures of the Quarter ended 31st March 2026 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 which are subject to limited review. <br /> 4. 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 company's performance and allocate 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 recognize Fertilizer segment as the sole business segment. Hence, disclosure of segment-wise information is not required and accordingly not provided. <br /> 5. The Board of Directors of the Company at their meeting held on 26th May 2026, have approved the sub-division/ split of equity shares of face value of Rs. 10/- (Rupees Ten only) each, fully paid-up, into 5 (five) equity shares having face value of Rs 2/- (Rupees two only) each, fully paid-up. On 24th June 2026, the shareholders of the company has approved the proposal for sub division with the requisite majority at Annual General Meeting. The record date for the said sub-division/ split was 3rd July, 2026. Accordingly, the impact of stock split was considered in the computation of basic and diluted Earning per share (EPS) for the quarter ended June 30, 2026 and comparative figures till prior period have also been adjusted to give effect to such sub-division/split in accordance with requirements under lnd AS 33 - Earnings per share. <br /> 6. 'The company does not have any subsidiary/ Associate/Joint venture company (is),as on 30th June 2026 hence, consolidated financial statement is not applicable to the company. <br /> 7. 'Previous period figures have been regrouped/reclassified, wherever necessary, to confirm with the current period classification/presentation. <br /> 8. The earning per share (EPS) are not annualized for the quarter ended 30th June, 2026, 31st March,2026 and 30th June, 2025. <br /> 9. The above Results are available on the website of the Stock Exchange www.nseindia.com and Company's website www.krishnaphoschem.com.Other Expenses724487000Remeasurement of Defined Benefit Plans-504000-504000-1270000-377000