National Fertilizers Limited (NFL) submitted an addendum to its 52nd Annual Report for FY 2025-26 containing the Comments of the Comptroller and Auditor General of India (C&AG) under Section 143(6)(b) of the Companies Act, 2013 on both standalone and consolidated financial statements.
The disclosure was submitted to both National Stock Exchange of India Limited and BSE Limited via letter reference NFL/SEC/SE/2326 dated 07.09.2026, signed by Ashok Jha, Company Secretary & Compliance Officer.
Key Details:
Standalone Financial Statements:
- C&AG conducted supplementary audit under Section 143(6)(a) of the Companies Act, 2013
- Supplementary audit was conducted independently without access to statutory auditors' working papers
- Limited to inquiries of statutory auditors and company personnel and selective examination of accounting records
- Statutory auditors had issued a Revised Audit Report dated 31 July 2026 which superseded their earlier Audit Report dated 27 May 2026
- C&AG has no further comments to offer as the revised statutory audit report already incorporated their observations
Consolidated Financial Statements:
- C&AG conducted supplementary audit under Section 143(6)(a) read with Section 129(4) of the Companies Act, 2013
- Supplementary audit covered NFL, Ramagundam Fertilizers and Chemicals Limited (RFCL), and Assam Valley Fertilizer and Chemical Company Limited (AVFCL)
- No supplementary audit conducted for Urvarak Videsh Limited (UVL)
- Same methodology used: independent audit without access to working papers, limited to inquiries and selective examination
- Statutory auditors had similarly issued a Revised Consolidated Audit Report dated 31 July 2026 superseding the earlier report dated 27 May 2026
- C&AG has no further comments as the revised report incorporated their observations
Additional Information:
- The addendum forms part of the Annual Report for financial year 2025-26
- The document is available on the company's website www.nationalfertilizers.com
- This submission is for intimation and records of the stock exchanges
Financial Impact: Not quantified in the disclosure.