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		Main Board
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		23-04-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		17-04-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Fourth quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Audited
Segment Reporting		Multi segment
Description of single segment
Start date and time of board meeting		23-04-2025 12:50
End date and time of board meeting		23-04-2025 19:22
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		No
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		No
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		08-11-2023
Indicate Company website link for updated RPT policy of the Company		https://kcfl.co.in/wp-content/uploads/2022/05/Related-Party-Transactions-Policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	No default has been made.

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
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	16068.14	72016.77
	Other income	27.32	85.81
	Total income	16095.46	72102.58
2	Expenses
(a)	Cost of materials consumed	13484.93	42805.93
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2295.1	7970.83
(d)	Employee benefit expense	699.6	2571.48
(e)	Finance costs	740.63	2980.7
(f)	Depreciation, depletion and amortisation expense	239.93	1060.94
(g)	Other Expenses
1	Outward transportation	1017.46	5687.01
2	Others	2104.45	10675.67
	Total other expenses	3121.91	16362.68
	Total expenses	15991.9	73752.56
3	Total profit before exceptional items and tax	103.56	-1649.98
4	Exceptional items	0	0
5	Total profit before tax	103.56	-1649.98
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-758.96	-1789.89
9	Total tax expenses	-758.96	-1789.89
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	862.52	139.91
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	862.52	139.91
17	Other comprehensive income net of taxes	38.11	75.02
18	Total Comprehensive Income for the period	900.63	214.93
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	969.89	969.89
	Face value of equity share capital	1	1
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.89	0.14
	Diluted earnings (loss) per share from continuing operations	0	0
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	0.89	0.14
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	0.89	0.14
	Diluted earnings (loss) per share from continuing and discontinued operations	0.89	0.14
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	12317.56
	Capital work-in-progress	94.32
	Investment property	0
	Goodwill	0
	Other intangible assets	18.92
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	463.68
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	159.94
	Total non-current financial assets	623.62
	Deferred tax assets (net)	1022.06
	Other non-current assets	401.24
	Total non-current assets	14477.72
2	Current assets
	Inventories	21666.6
	Current financial asset
	Current investments	0
	Trade receivables, current	7229.12
	Cash and cash equivalents	7.97
	Bank balance other than cash and cash equivalents	1615.64
	Loans, current	4.19
	Other current financial assets	374.56
	Total current financial assets	9231.48
	Current tax assets (net)
	Other current assets	16574.49
	Total current assets	47472.57
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	61950.29
	Total current assets	47472.57
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	61950.29
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	969.89
	Other equity	21293.95
	Total equity attributable to owners of parent	22263.84
	Non controlling interest
	Total equity	22263.84
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3109.06
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	653.04
	Total non-current financial liabilities	3762.1
	Provisions, non-current	28.45
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	3790.55
	Current liabilities
	Current financial liabilities
	Borrowings, current	28171.07
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.06
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4196.26
	Total Trade payable	4196.32
	Other current financial liabilities	945.74
	Total current financial liabilities	33313.13
	Other current liabilities	2493.32
	Provisions, current	22.14
	Current tax liabilities (Net)	67.31
	Deferred government grants, Current
	Total current liabilities	35895.9
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	39686.45
	Total equity and liabilities	61950.29
	Disclosure of notes on assets and liabilities	Textual Information(1)

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		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Fertilizers	12788.09	63619.15
2	Chemical & Speciality Chemicals	4634.29	13627.27
3	Unallocated (others)	0	0
	Total Segment Revenue	17422.38	77246.42
	Less: Inter segment revenue	1326.92	5143.84
	Revenue from operations	16095.46	72102.58
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Fertilizers	204.83	-977.19
2	Chemical & Speciality Chemicals	639.37	2307.91
3	Unallocated (others)	0	0
	Total Profit before tax	844.2	1330.72
	i. Finance cost	740.63	2980.7
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	103.57	-1649.98
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Fertilizers	57150.68	57150.68
2	Chemical & Speciality Chemicals	3297.11	3297.11
3	Unallocated (others)	1502.5	1502.5
	Total Segment Asset	61950.29	61950.29
	Un-allocable Assets	0	0
	Net Segment Asset	61950.29	61950.29
4	Segment Liabilities
	Segment Liabilities
1	Fertilizers	39133.6	39133.6
2	Chemical & Speciality Chemicals	16.65	16.65
3	Unallocated (others)	536.2	536.2
	Total Segment Liabilities	39686.45	39686.45
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	39686.45	39686.45
	Disclosure of notes on segments

Other Comprehensive Income
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
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 of defined benefit plans	-12.22	23.21
2	Changes in fair value of financial assets	96.89	96.89
	Total Amount of items that will not be reclassified to profit and loss	84.67	120.10
2	Income tax relating to items that will not be reclassified to profit or loss	6.65	15.57
3	Amount of items that will be reclassified to profit and loss
1	Gains & (Losses) in Cash Flow Hedges	-53.32	-39.43
	Total Amount of items that will be reclassified to profit and loss	-53.32	-39.43
4	Income tax relating to items that will be reclassified to profit or loss	-13.41	-9.92
5	Total Other comprehensive income	38.11	75.02

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	-1649.98
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	0
	Adjustments for decrease (increase) in inventories	6618.04
	Adjustments for decrease (increase) in trade receivables, current	-2303.33
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-2394.54
	Adjustments for decrease (increase) in other non-current assets	-9.29
	Adjustments for other financial assets, non-current	-18.07
	Adjustments for other financial assets, current	-9.21
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	-1026.58
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	1193
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	1060.94
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	30.22
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	-144.16
	Adjustments for other financial liabilities, non-current	96.84
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	67.07
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	12.56
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	3039.35
	Net cash flows from (used in) operations	1389.37
	Dividends received	0
	Interest paid	-2980.7
	Interest received	0
	Income taxes paid (refund)	-40.3
	Other inflows (outflows) of cash	2.29
	Net cash flows from (used in) operating activities	4412.66
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	0
	Purchase of property, plant and equipment	478.81
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	67.07
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-1250.23
	Net cash flows from (used in) investing activities	-1661.97
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	0
	Repayments of borrowings	-374.34
	Payments of lease liabilities	0
	Dividends paid	0
	Interest paid	2912.08
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-210.4
	Net cash flows from (used in) financing activities	-2748.14
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	2.55
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	2.55
	Cash and cash equivalents cash flow statement at beginning of period	5.42
	Cash and cash equivalents cash flow statement at end of period	7.97

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

Sr. No.

Details of the party (listed entity /subsidiary) entering into the transaction

Details of the counterparty

Type of related party transaction

Details of other related party transaction

Value of the related party transaction as approved by the audit committee

Remarks on approval by audit committee

Value of the related party transaction ratified by the audit committee

Date of Audit Committee Meeting where the ratification was approved

Value of transaction during the reporting period

In case monies are due to either party as a result of the transaction

In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments

Details of the loans, inter-corporate deposits, advances or investments

Name

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

Shradha Projects Limited

AAHCS9798K

Significant Influence (With 44.71% Holding)

Investment

Approved by the board since long

366.78

463.68

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

Shradha Projects Limited

AAHCS9798K

Significant Influence (With 44.71% Holding)

Loan

Approved by the board since long

2263

2388

1588

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

Shradha Projects Limited

AAHCS9798K

Significant Influence (With 44.71% Holding)

Interest paid

AS APPROVED BY BOARD

229.33

154.97

48.38

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

Shradha Projects Limited

AAHCS9798K

Significant Influence (With 44.71% Holding)

Any other transaction

RENT

Approved by the board since long

-1.8

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

Smt. Swapna Khaitan

AFVPK1054N

Wife of Chairman & Managing Director

Any other transaction

RENT

Approved by the board since long

113.83

9.58

0.24

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

Shri Jagdish Lal Jajoo

ADLPJ8974G

Whole Time Director

Remuneration

As per policy approved by the Board/Committee from time to time

-12.52

2.68

2.1

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

Shri Harsh Vardhan Agnihotri

ACXPA9315K

President & Chief Financial Officer

Remuneration

As per policy approved by the Board/Committee from time to time

18.57

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

Mrs. Sejal Maheshwari

EWZPM5865C

Company Secretary & Compliance Officer

Remuneration

As per policy approved by the Board/Committee from time to time

5.81

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

Mr. Praveen Uniyal

AAJPU1324L

Whole Time Director

Remuneration

As per policy approved by the Board/Committee from time to time

2.21

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

Shri Inderjit Singh

AAAPS5972R

Independent Director

Any other transaction

Sitting fees

Rs. 25000/- per Board Meeting and Rs. 10000/- per Committee Meetings

1.2

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

Shri Deepak Kumar Khemka

AFZPK0945A

Independent Director

Any other transaction

Sitting fees

Rs. 25000/- per Board Meeting and Rs. 10000/- per Committee Meetings

1.2

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

Ms. Payal Gupta

AOFPG2199P

Independent Women Director

Any other transaction

Sitting fees

Rs. 25000/- per Board Meeting and Rs. 10000/- per Committee Meetings

1.2

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

B O Constructions Private Limited

AABCB7195H

Enterprises which is under significant of KMP and/ or their Relatives

Any other transaction

Rent

Maximum amount of transaction Upto Rs. 2 Crores

35.37

0.5

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

The Majestic pacaking Co Private Limited

AABCT1483A

Enterprises which is under significant of KMP and/ or their Relatives

Loan

Maximum amount of transaction Upto Rs. 20 Crores

612

KHAITAN CHEMICALS AND FERTILIZERS LIMITED

AAACK2342Q

The Majestic pacaking Co Private Limited

AABCT1483A

Enterprises which is under significant of KMP and/ or their Relatives

Interest paid

As approved by board

36.05

9.27

Total value of transaction during the reporting period

3305.45

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Audited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	NSBP & CO	Yes	30-04-2027

General information about company

Financial Results – Ind-AS

Statement of Asset and Liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Details of Impact of Audit Qualification