Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended 30th June 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Audit Opinion:

Clean (Unmodified) Limited Review Report - Statutory auditors (M/s Ashok Kanther & Associates) confirmed nothing came to their attention causing belief that the statement contains material misstatement.

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter Ended 30th June 2026 (Unaudited):

  • Revenue from Operations: ₹49.26 lakhs
  • Other Income: ₹4.61 lakhs
  • Total Income: ₹53.85 lakhs
  • Total Expenses: ₹47.79 lakhs
  • Profit Before Tax: ₹6.06 lakhs
  • Tax Expense: ₹1.35 lakhs (Current Tax: ₹1.48 lakhs, Deferred Tax: ₹(0.13) lakhs)
  • Net Profit: ₹4.71 lakhs
  • EPS (Basic & Diluted): Not annualized, calculated post stock split
  • Other Equity (Reserves): Not specified for current quarter

Comparative Standalone Results:

Quarter Ended 30th June 2025 (Unaudited):

  • Revenue from Operations: ₹39,553.59 lakhs
  • Other Income: ₹158.32 lakhs
  • Total Income: ₹39,711.91 lakhs
  • Total Expenses: ₹34,708.45 lakhs
  • Profit Before Tax: ₹5,126.17 lakhs
  • Tax Expense: ₹2,068.14 lakhs (Current Tax: ₹896.14 lakhs, Deferred Tax: ₹1,172.00 lakhs)
  • Net Profit: ₹3,058.03 lakhs

Year Ended 31st March 2026 (Audited):

  • Revenue from Operations: ₹2,41,800.11 lakhs
  • Other Income: ₹518.45 lakhs
  • Total Income: ₹2,42,318.56 lakhs
  • Total Expenses: ₹2,19,281.05 lakhs
  • Profit Before Tax: ₹24,102.23 lakhs
  • Tax Expense: ₹6,087.54 lakhs (Current Tax: ₹4,219.40 lakhs, Deferred Tax: ₹1,868.48 lakhs, Previous year's tax: ₹(0.34) lakhs)
  • Net Profit: ₹18,014.69 lakhs

Segment-wise Performance:

The company operates solely in the Fertilizer manufacturing segment. Management recognizes Fertilizer as the sole business segment, and therefore segment-wise disclosure is not provided as per Ind AS 108.

Corporate Actions:

  • Stock Split: The Board of Directors approved on 26th May 2026 and shareholders approved on 24th June 2026 a sub-division of equity shares from face value of ₹10/- each to ₹2/- each (5:1 split).
  • Record Date: 3rd July 2026 for the stock split
  • Impact: All historical per-share data including EPS has been adjusted for the stock split in accordance with Ind AS 33

Other Significant Information:

  • The company is primarily engaged in Fertilizer manufacturing with other products representing backward integration
  • Earnings per share are not annualized for any quarter presented
  • Results are available on NSE website (www.nseindia.com) and company website (www.krishnaphoschem.com)