Date: 07 September 2026

1. KMP / Board / Auditor Changes

Not Specified

2. Dividend Declaration or Non-Declaration

Not Specified

3. Board Meeting Outcomes

Not Specified

4. Financial Results (Standalone & Consolidated)

Not Specified

5. Auditor's Report

  • The Comptroller and Auditor General of India (C&AG) provided comments under Section 143(6)(b) of the Companies Act, 2013
  • Statutory auditors appointed by C&AG under Section 139(5) had issued a Revised Audit Report dated 31 July 2026 which superseded their earlier Audit Report dated 27 May 2026
  • C&AG conducted supplementary audit under Section 143(6)(a) of the Act independently without access to statutory auditors' working papers
  • Supplementary audit was limited to inquiries of statutory auditors and company personnel and selective examination of accounting records
  • For consolidated financial statements, supplementary audit covered National Fertilizers Limited, Ramagundam Fertilizers and Chemicals Limited (RFCL), and Assam Valley Fertilizer and Chemical Company Limited (AVFCL)
  • Supplementary audit did not cover Urvarak Videsh Limited (UVL) for the year ended 31 March 2026
  • C&AG has no further comments to offer as the statutory auditors' report was revised to give effect to some of C&AG's audit observations
  • Principal Director of Audit: Tanya Singh (Central Expenditure - Agriculture, Food & Water Resources)

6. Disinvestment / Strategic Actions

Not Specified

7. Media Release / Investor Communication

  • The addendum contains comments of C&AG on Audited Financial Statement (Standalone & Consolidated) for financial year 2025-26
  • This forms part of the Annual Report for financial year 2025-26
  • The addendum is available on the company website www.nationalfertilizers.com
  • This is a continuation of earlier communication NFL/SEC/SE/2298 dated 26.08.2026 regarding "Notice of 52nd Annual General Meeting and Annual Report for financial year 2025-26"

8. Other Operational / Legal / Strategic Disclosures

  • Document signed by Ashok Jha, Company Secretary & Compliance Officer
  • Submitted to National Stock Exchange of India Ltd and BSE Limited