5435302026-04-012026-06-305435302026-04-012026-06-30in-capmkt:OtherExpenses1Member5435302026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15435302026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543530PARADEEPNOTLISTEDINE088F01024PARADEEP PHOSPHATES LIMITEDMain BoardEquity2026-04-012027-03-312026-07-282026-07-22INRCroresQuarterlyFirst quarterSingle segmentFERTILIZER2026-07-2814:00:002026-07-2817:00:00Not applicable2026-04-012026-06-30UnauditedConsolidated61242500000215700000614582000003555350000018573300000-941860000087210000013170000001056800000845990000056414000000504420000021800000052622000001117400000218800000133620000003926000000000-600000392540000063000003931700000000010381700000103.783.78003.783.780.00910.01270.05Notes:- <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. 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 l 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. The Company's key financial parameters excluding the impact of the Scheme is as under – <br /> <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 three months period ended 30 June 2025 presented in the financial results has been computed considering such shares as outstanding from the effective date of merger i.e. l April 2024. <br /> 3. On 21 November 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 (hereinafter referred to as “Labour Codes”. Subsequently, relevant authorities have come out with Rules and FAQs to enable assessment of the financial impact due to such changes in Regulations. Based on the Company's continued assessment, the gratuity and leave liability was reassessed and the impact of the same has been recognized as an exceptional item in the financial results for the quarter. <br /> 4. The figures for the quarters ended 31 March 2026 is the balancing figures between audited figures in respect of the financial year ended 31 March 2026 and year to date figures for the period from 1 April 2025 to Dec 2025. The aforesaid year to date figures from 1 April 2025 to 31 December 2025 were subject to Limited Review. <br /> 5. The Company’s operations fall within a single business segment “Fertilisers and Other Trading Materials”. Hence, no separate segment information is disclosed. <br /> 6. The above consolidated financial results were reviewed by the audit committee and approved by the Board of Directors in their respective meetings held on 28 July 2026. The results have been reviewed by the Statutory Auditor's of the Company, who have issued an unmodified report on the same. <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> Other Expenses8459900000Re-measurement losses on defined benefit plans780000078000002000000Exchange differences on translation of foreign operations50000050000006300000