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	16-01-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	10-01-2025
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Third 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	16-01-2025 11:55
End date and time of board meeting	16-01-2025 14:45
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	01-10-2024	01-04-2024
B	Date of end of reporting period	31-12-2024	31-12-2024
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	19876.02	55948.63
	Other income	21.4	58.49
	Total income	19897.42	56007.12
2	Expenses
(a)	Cost of materials consumed	14034.44	29321
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-997.33	10265.93
(d)	Employee benefit expense	672.75	1871.88
(e)	Finance costs	724.55	2240.08
(f)	Depreciation, depletion and amortisation expense	276.26	821.01
(f)	Other Expenses
1	Outward Transportation	1570.43	4669.54
2	Others	3520.18	8571.22
10
	Total other expenses	5090.61	13240.76
	Total expenses	19801.28	57760.66

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	01-10-2024	01-04-2024
B	Date of end of reporting period	31-12-2024	31-12-2024
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	96.14	-1753.54
4	Exceptional items	0	0
5	Total profit before tax	96.14	-1753.54
7	Tax expense
8	Current tax	0	0
9	Deferred tax	-1159.02	-1030.93
10	Total tax expenses	-1159.02	-1030.93
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	1255.16	-722.61
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	1255.16	-722.61

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	01-10-2024	01-04-2024
B	Date of end of reporting period	31-12-2024	31-12-2024
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
1	Re-measurements gain/(loss) on defined benefit plans	11.81	35.44
	Total Amount of items that will not be reclassified to profit and loss	11.81	35.44
2	Income tax relating to items that will not be reclassified to profit or loss	2.97	8.92
3	Amount of items that will be reclassified to profit and loss
1	Gain/(loss) in Cash Flow Hedges	-2.5	13.89
	Total Amount of items that will be reclassified to profit and loss	-2.5	13.89
4	Income tax relating to items that will be reclassified to profit or loss	-0.63	3.5
5	Total Other comprehensive income	6.97	36.91

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	01-10-2024	01-04-2024
B	Date of end of reporting period	31-12-2024	31-12-2024
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	1262.13	-685.7
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	1.29	-0.75
	Diluted earnings (loss) per share from continuing operations	1.29	-0.75
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	1.29	-0.75
	Diluted earnings (loss) per share from continuing and discontinued operations	1.29	-0.75
30	Debt equity ratio
31	Debt service coverage ratio
32	Interest service coverage ratio
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		01-10-2024	01-04-2024
Date of end of reporting period		31-12-2024	31-12-2024
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	Fertilizers	17559.94	50831.06
2	Chemicals & Speciality Chemicals	4885.67	8992.98
	Total Segment Revenue	22445.61	59824.04
	Less: Inter segment revenue	2548.19	3816.92
	Revenue from operations	19897.42	56007.12
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Fertilizers	-598.05	-1182.02
2	Chemicals & Speciality Chemicals	1418.74	1668.54
	Total Profit before tax	820.69	486.52
	i. Finance cost	724.55	2240.07
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	96.1400000000001	-1753.55
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Fertilizers	57308.4	57308.4
2	Chemicals & Speciality Chemicals	4108.69	4108.69
	Total Segment Asset	61417.09	61417.09
	Un-allocable Assets	245.74	245.74
	Net Segment Asset	61662.83	61662.83
4	Segment Liabilities
	Segment Liabilities
1	Fertilizers	39240.13	39240.13
2	Chemicals & Speciality Chemicals	493.21	493.21
	Total Segment Liabilities	39733.34	39733.34
	Un-allocable Liabilities	566.28	566.28
	Net Segment Liabilities	40299.62	40299.62
	Disclosure of notes on segments