Summary of Key Information:
Reporting Period (Quarter/Year): Quarter ended 30th September 2026 and Half Year ended 30th September 2026
Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Financial Results under Regulation 33 of SEBI (LODR) Regulations, 2015
Date of Board Meeting / Approval: 06th November, 2026
Audit Opinion: Clean (No qualifications or modifications noted in the Limited Review Report)
Auditor's Comment: The statutory auditors, Ashok Khasgiwala & Co. LLP, issued a clean limited review report stating that nothing came to their attention causing them to believe the financial results contain material misstatements.
Key Financial Highlights [Rs. in Lakhs]
Standalone Results:
Revenue from Operations: Not explicitly stated in quarter/year format but available in balance sheet components
Total Income: Not separately quantified in the provided data
EBITDA: Not disclosed
Net Profit: ₹64.93 lakhs for the quarter (based on tax calculations)
EPS: Not calculated or disclosed
Other Equity: ₹2,027.47 lakhs (as per balance sheet)
Cash and Cash Equivalents: ₹6.47 lakhs (as of 30th September 2026)
Debt:
- Non-current borrowings: ₹43.80 lakhs
- Current borrowings: ₹2,944.28 lakhs
- Total borrowings: ₹2,988.08 lakhs
Consolidated Results:
Not applicable - only standalone results provided
Segment-wise Performance:
The company operates in a single reportable business segment, namely Fertilisers segment, in accordance with Ind AS 108. Accordingly, segment-wise disclosure requirements are not applicable.
Corporate Actions:
No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities were mentioned in the document.
Other Significant Information:
Expense Breakdown (H1 FY27):
- Cost of Materials Consumed: Not fully quantified
- Purchases of Stock in Trade: ₹7,284.98 lakhs
- Changes in Inventories: ₹2,057.32 lakhs
- Employee benefits expenses: ₹400.69 lakhs
- Finance Cost: ₹395.47 lakhs
- Depreciation, amortisation and Impairment Expense: ₹195.75 lakhs
Balance Sheet Highlights (as of 30th September 2026):
- Total Non-current assets: ₹2,111.74 lakhs (including Property, Plant and Equipment)
- Total Current assets: ₹4,609.15 lakhs (including Inventories of ₹2,617.19 lakhs)
- Total Equity: ₹2,027.47 lakhs
- Total Liabilities: ₹7,152.92 lakhs
Cash Flow Statement (H1 FY27):
- Net Cash Flow from Operating activities: (₹236.66) lakhs (negative)
- Net Cash Flow from Investing activities: (₹80.40) lakhs (negative)
- Net Cash Flow from Financing activities: ₹312.31 lakhs (positive)
- Net Decrease in Cash and Cash Equivalent: (₹4.76) lakhs
Tax Expenses:
- Current Tax: ₹217.62 lakhs (H1 FY27)
- Deferred Tax: ₹28.72 lakhs (H1 FY27)
Notes:
- The unaudited financial results have been prepared in accordance with Indian Accounting Standards (Ind AS)
- Figures have been re-grouped, re-arranged or re-classified wherever considered necessary
- The financial results will be uploaded on the Company's website www.agrophos.com and on the stock exchange website