General information about company |
| Scrip code | 507794 |
| NSE Symbol | KHAICHEM |
| MSEI Symbol | Notlisted |
| ISIN* | INE745B01028 |
| Name of company | Khaitan Chemicals & Fertilizers Limited |
| Type of company | |
| Class of security | Equity |
| Date of start of financial year | 01-04-2024 |
| Date of end of financial year | 31-03-2025 |
| Date of board meeting when results were approved | 12-08-2024 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-08-2024 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 12-08-2024 11:20 |
| End date and time of board meeting | 12-08-2024 14:05 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
Financial Results – Ind-AS |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) |
| A | Date of start of reporting period | 01-04-2024 | 01-04-2024 |
| B | Date of end of reporting period | 30-06-2024 | 30-06-2024 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. |
| 1 | Income |
| Revenue from operations | 13007.8 | 13007.8 |
| Other income | 7.08 | 7.08 |
| Total income | 13014.88 | 13014.88 |
| 2 | Expenses |
| (a) | Cost of materials consumed | 5624.34 | 5624.34 |
| (b) | Purchases of stock-in-trade | 0.06 | 0.06 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 4174.29 | 4174.29 |
| (d) | Employee benefit expense | 659.31 | 659.31 |
| (e) | Finance costs | 736.98 | 736.98 |
| (f) | Depreciation, depletion and amortisation expense | 253.52 | 253.52 |
| (f) | Other Expenses |
| 1 | Outward transportation | 1289.13 | 1289.13 |
| 2 | others | 1948.04 | 1948.04 |
| 10 | | | |
| Total other expenses | 3237.17 | 3237.17 |
| Total expenses | 14685.67 | 14685.67 |
Financial Results – Ind-AS |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) |
| A | Date of start of reporting period | 01-04-2024 | 01-04-2024 |
| B | Date of end of reporting period | 30-06-2024 | 30-06-2024 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. |
| 3 | Total profit before exceptional items and tax | -1670.79 | -1670.79 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | -1670.79 | -1670.79 |
| 7 | Tax expense |
| 8 | Current tax | 0 | 0 |
| 9 | Deferred tax | 0.04 | 0.04 |
| 10 | Total tax expenses | 0.04 | 0.04 |
| 11 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | 0 |
| 14 | Net Profit Loss for the period from continuing operations | -1670.83 | -1670.83 |
| 15 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 16 | Tax expense of discontinued operations | 0 | 0 |
| 17 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 19 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 |
| 21 | Total profit (loss) for period | -1670.83 | -1670.83 |
Financial Results – Ind-AS |
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) |
| A | Date of start of reporting period | 01-04-2024 | 01-04-2024 |
| B | Date of end of reporting period | 30-06-2024 | 30-06-2024 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] |
| 1 | Amount of items that will not be reclassified to profit and loss |
| Total Amount of items that will not be reclassified to profit and loss | | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0 | 0 |
| 3 | Amount of items that will be reclassified to profit and loss |
| 1 | Gain & (Losses) in cash flow hedges | -0.14 | -0.14 |
| Total Amount of items that will be reclassified to profit and loss | -0.14 | -0.14 |
| 4 | Income tax relating to items that will be reclassified to profit or loss | -0.04 | -0.04 |
| 5 | Total Other comprehensive income | -0.1 | -0.1 |
Financial Results – Ind-AS |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) |
| A | Date of start of reporting period | 01-04-2024 | 01-04-2024 |
| B | Date of end of reporting period | 30-06-2024 | 30-06-2024 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. |
| 23 | Total Comprehensive Income for the period | -1670.93 | -1670.93 |
| 24 | Total profit or loss, attributable to |
| Profit or loss, attributable to owners of parent | | |
| Total profit or loss, attributable to non-controlling interests | | |
| 25 | Total Comprehensive income for the period attributable to |
| Comprehensive income for the period attributable to owners of parent | 0 | 0 |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | 0 |
| 26 | Details of equity share capital |
| Paid-up equity share capital | 969.89 | 969.89 |
| Face value of equity share capital | 1 | 1 |
| 27 | Details of debt securities |
| 28 | Reserves excluding revaluation reserve | | |
| 29 | Earnings per share |
| i | Earnings per equity share for continuing operations |
| Basic earnings (loss) per share from continuing operations | -1.72 | -1.72 |
| Diluted earnings (loss) per share from continuing operations | -1.72 | -1.72 |
| ii | Earnings per equity share for discontinued operations |
| Basic earnings (loss) per share from discontinued operations | 0 | 0 |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 |
| ii | Earnings per equity share |
| Basic earnings (loss) per share from continuing and discontinued operations | -1.72 | -1.72 |
| Diluted earnings (loss) per share from continuing and discontinued operations | -1.72 | -1.72 |
| 30 | Debt equity ratio | 0 | 0 |
| 31 | Debt service coverage ratio | 0 | 0 |
| 32 | Interest service coverage ratio | 0 | 0 |
| 33 | Disclosure of notes on financial results | |
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) |
| Date of start of reporting period | 01-04-2024 | 01-04-2024 |
| Date of end of reporting period | 30-06-2024 | 30-06-2024 |
| Whether accounts are audited or unaudited | Unaudited | Unaudited |
| Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Segment Revenue (Income) |
| (net sale/income from each segment should be disclosed) |
| 1 | Fertlizers | 11746 | 11746 |
| 2 | Chemicals and speciality chemicals | 1618.25 | 1618.25 |
| 3 | Unllocated (others) | 0 | 0 |
| Total Segment Revenue | 13364.25 | 13364.25 |
| Less: Inter segment revenue | 349.37 | 349.37 |
| Revenue from operations | 13014.88 | 13014.88 |
| 2 | Segment Result |
| Profit (+) / Loss (-) before tax and interest from each segment |
| 1 | Fertlizers | -575.52 | -575.52 |
| 2 | Chemicals and speciality chemicals | -358.29 | -358.29 |
| 3 | Unllocated (others) | 0 | 0 |
| Total Profit before tax | -933.81 | -933.81 |
| i. Finance cost | 736.98 | 736.98 |
| ii. Other Unallocable Expenditure net off Unallocable income | | |
| Profit before tax | -1670.79 | -1670.79 |
| 3 | (Segment Asset - Segment Liabilities) |
| Segment Asset |
| 1 | Fertlizers | 60338.14 | 60338.14 |
| 2 | Chemicals and speciality chemicals | 3359.06 | 3359.06 |
| 3 | Unllocated (others) | 585.97 | 585.97 |
| Total Segment Asset | 64283.17 | 64283.17 |
| Un-allocable Assets | | |
| Net Segment Asset | 64283.17 | 64283.17 |
| 4 | Segment Liabilities |
| Segment Liabilities |
| 1 | Fertlizers | 42136.93 | 42136.93 |
| 2 | Chemicals and speciality chemicals | 749.74 | 749.74 |
| 3 | Unllocated (others) | 1018.52 | 1018.52 |
| Total Segment Liabilities | 43905.19 | 43905.19 |
| Un-allocable Liabilities | | |
| Net Segment Liabilities | 43905.19 | 43905.19 |
| Disclosure of notes on segments | |