5435302026-07-012026-09-305435302026-09-305435302026-03-315435302026-04-012026-09-305435302026-07-012026-09-30in-capmkt:OtherExpenses1Member5435302026-04-012026-09-30in-capmkt:OtherExpenses1Member5435302026-09-30OtherNoncurrentAssetsDomain15435302026-09-30OtherCurrentFinancialAssetsDomain15435302026-09-30OtherCurrentAssetsDomain15435302026-09-30OtherNoncurrentFinancialLiabilitiesDomain15435302026-09-30OtherCurrentFinancialLiabilitiesDomain15435302026-09-30OtherCurrentLiabilitiesDomain15435302026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15435302026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15435302026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15435302026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543530PARADEEPNOTLISTEDINE088F01024PARADEEP PHOSPHATES LIMITEDMain BoardEquity2026-04-012027-03-312026-10-292026-10-26INRCroresQuarterlySecond quarterSingle segmentFERTILIZER2026-10-2914:30:002026-10-2917:00:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated73640600000177500000738181000003169410000033562000000-548950000083650000015802000001090100000890300000072176400000164170000001641700000345200000864000004316000000121010000000001210100000140000001224100000000010385200000101.161.16001.161.160.01380.01450.0338Notes:- <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. Pursuant to the Scheme of Arrangement between the Company and Mangalore Chemicals and Fertilizers Limited ("MCFL"), the purchase price allocation under Ind AS 103, Business Combinations, was recognised on a provisional basis in the financial statements pending completion of the valuation exercise. The measurement period prescribed under Ind AS 103 expired during the current quarter and no adjustments to the provisional fair values of the identifiable assets acquired and liabilities assumed were required. Accordingly, the provisional purchase price allocation has become final. <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 recognised as an exceptional item in the financial results for the quarter ended 30 June 2026. No further adjustment was required during the quarter ended 30 September 2026. <br /> 4. During the quarter ended 30 September 2026, the Company assessed the net realisable value of its inventories in accordance with Ind AS 2, Inventories. Based on such assessment, a write-down of Rs. 59.58 crores was recognised in respect of inventories whose carrying value exceeded their net realisable value as at the reporting date. Accordingly, inventories have been carried at the lower of cost and net realisable value. <br /> 5. As the Rabi Subsidy notification of Department of Fertilizer has not been notified, the Company has recognised subsidy income in accordance with the existing Khariff subsidy notification and the terms prescribed therein. <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 above consolidated financial results were reviewed by the audit committee and approved by the Board of Directors in their respective meetings held on 29 October 2026. The results have been reviewed by the Statutory Auditor's of the Company, who have issued an unmodified report on the same. <br /> 2026-04-012026-09-30UnauditedConsolidated1348831000003932000001352763000006724760000052135300000-1490810000017086000002897200000214690000017362900000128590400000668590000021800000069039000001462600000305200000176780000005136100000000-6000005135500000203000005155800000000010385200000104.944.94004.944.940.01380.01450.0338Other Expenses8903000000Other Expenses17362900000598935000002834300000014134000006253000000037400000330000000033000000673000006017000006550590000061846900000205040000074849600000222850000053260000007243400000869045000000967400000015842540000000223931300000103852000006106300000071448200000071448200000102633000000002200000102655000004575000003744200000014467200000885275000007527000003918870000039941400000368590000013215480000035089000009497000001402500000013801590000000152483100000223931300000Other non-current assets601700000Other current financial assets7243400000Other current assets9674000000Other non-current financial liabilities2200000Other current financial liabilities3685900000Other current liabilities35089000002626300000-15579900000-269579000000-292490000000001069080000000021469000000-19280000000013350000003890000067000000000701000000-30020100000-23116200000000306000000-23146800000000000003900000310630000026547800000283811000000000000000000000428000000-18100000-491100000000165000000000016091810000013085230000018000000142070000019918000000026651800000-14060000000-140600000036345000002228500000Re-measurement gain/(loss) on defined benefit plans1810000018100000Re-measurement gain/(loss) on defined benefit plans259000002590000045000006500000Exchange differences on translation of foreign operations400000400000Exchange differences on translation of foreign operations900000900000001400000020300000