Board Meeting Details

The Board of Directors meeting was held on 30th May, 2026 by video conferencing at Gorakhpur. The meeting commenced at 4:00 PM and concluded at 4:40 PM. The board considered and adopted the audited financial results for the quarter and year ended 31st March, 2026.

Financial Results - Quarter Ended 31st March, 2026 (Audited)

  • Revenue from Operations: ₹927.45 lakhs
  • Other Income: ₹45.09 lakhs
  • Total Income: ₹972.54 lakhs
  • Total Expenses: ₹1,017.84 lakhs
  • Loss before tax: ₹(45.30) lakhs
  • Tax Expenses: ₹(11.36) lakhs (Deferred tax: ₹(11.73) lakhs, Tax relating to earlier year: ₹0.37 lakhs)
  • Net Loss for the quarter: ₹(33.94) lakhs
  • Other Comprehensive Income: ₹0.93 lakhs
  • Total Comprehensive Loss: ₹(33.01) lakhs
  • Basic and Diluted EPS: ₹(0.43)

Financial Results - Year Ended 31st March, 2026 (Audited)

  • Revenue from Operations: ₹6,823.78 lakhs
  • Other Income: ₹104.45 lakhs
  • Total Income: ₹6,928.23 lakhs
  • Total Expenses: ₹6,873.58 lakhs
  • Profit before tax: ₹54.65 lakhs
  • Tax Expenses: ₹15.47 lakhs (Current tax: ₹0.00, Deferred tax: ₹14.46 lakhs, Tax relating to earlier year: ₹1.01 lakhs)
  • Net Profit for the year: ₹39.18 lakhs
  • Other Comprehensive Income: ₹0.93 lakhs
  • Total Comprehensive Income: ₹40.11 lakhs
  • Basic and Diluted EPS: ₹0.50

Comparative Figures - Year Ended 31st March, 2025 (Audited)

  • Revenue from Operations: ₹6,536.39 lakhs
  • Other Income: ₹64.43 lakhs
  • Total Income: ₹6,600.82 lakhs
  • Total Expenses: ₹6,564.73 lakhs
  • Profit before tax: ₹36.09 lakhs
  • Tax Expenses: ₹11.78 lakhs
  • Net Profit for the year: ₹24.31 lakhs
  • Other Comprehensive Income: ₹9.70 lakhs
  • Total Comprehensive Income: ₹34.01 lakhs
  • Basic and Diluted EPS: ₹0.31

Balance Sheet as at 31st March, 2026

  • Total Assets: ₹5,075.66 lakhs (Previous year: ₹4,457.41 lakhs)
  • Non-current assets: ₹1,009.74 lakhs (Property, Plant and Equipment: ₹425.31 lakhs, Capital work-in-progress: ₹319.77 lakhs, Other Intangible assets: ₹0.20 lakhs, Financial Assets: ₹251.87 lakhs, Other non-current assets: ₹12.59 lakhs)
  • Current assets: ₹4,065.92 lakhs (Inventories: ₹1,176.16 lakhs, Trade receivables: ₹366.19 lakhs, Cash and cash equivalents: ₹32.47 lakhs, Bank balances other than cash: ₹82.74 lakhs, Loans: ₹1,096.29 lakhs, Other Financial Assets: ₹3.75 lakhs, Other current assets: ₹1,308.32 lakhs)
  • Total Equity: ₹1,909.60 lakhs (Equity Share Capital: ₹790.15 lakhs, Other Equity: ₹1,119.45 lakhs)
  • Non-current liabilities: ₹199.23 lakhs (Borrowings: ₹159.15 lakhs, Provisions: ₹20.49 lakhs, Deferred tax liabilities: ₹19.59 lakhs)
  • Current liabilities: ₹2,966.83 lakhs (Short term borrowings: ₹1,869.79 lakhs, Trade payables: ₹782.68 lakhs, Other current liabilities: ₹263.57 lakhs, Provisions: ₹38.49 lakhs, Current Tax Liabilities: ₹12.30 lakhs)

Cash Flow Statement for Year Ended 31st March, 2026

  • Net cash generated from operating activities: ₹(76.55) lakhs
  • Net cash used in investing activities: ₹(498.78) lakhs
  • Net cash used in financing activities: ₹(115.91) lakhs
  • Net decrease in cash and cash equivalents: ₹(7.01) lakhs
  • Cash and cash equivalents at beginning of year: ₹39.48 lakhs
  • Cash and cash equivalents at end of year: ₹32.47 lakhs

Key Notes and Disclosures

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on 30.05.2026.

2. The Statements of Financial Results has been prepared in accordance with Indian Accounting Standards (Ind AS).

3. The company operates mainly in one business segment: Single Super Phosphate Fertilizer.

4. The company has assessed the potential impact of four new Labour Codes enacted by the Government of India and concluded that implementation is not expected to have any material impact on the company's financial position, results of operations, cash flows, or employee benefit liabilities.

5. The figures for the quarter ended 31/03/2026 are the balancing figures between audited figures for the full financial year and the published year-to-date figures up to the end of the third quarter.