Interim report
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CS-HO-RO-43 13th March 2025 The Manager (Listing Department), National Stock Exchange of India Ltd., Exchange Plaza, Bandra-Kurla Complex, Bandra (E), MUMBAI – 400 051 Dear Sir, Sub : Clarification for Financial results - FACT. Ref : Your email dated 11-03-2025 With reference to the above, we give below clarifications desired by you. Sl. No. Points Comments / Reply 1. Financial results submitted is not as per format prescribed under Schedule III of the Companies Act, 2013. - Kindly provide the reason of not recognizing the losses of Joint Venture to Consolidated Financial Results FACT-RCF Building Products Limited (FRBL) is a joint venture (JV) Company of FACT. In view of the continuous losse s suffered by FRBL, the Company has fully provided the value of its investments in the joint venture in the books of the Company as per para 38 of Ind AS 28 - Investment in Associates and Joint Ventures, which states that " If an entity’s share of losses of an associate or a joint venture equals or exceeds its interest in the associate or joint venture, the entity discontinues recognizing its share of further losses. The interest in an associate or a joint venture is the carrying amount of the investment in the associate or joint venture determined using the equity method together with any long -term interests that, in substance, form part of the entity’s net investment in the associate or joint venture". It is also stated in para 39 of Ind AS 28 that "After the entity’s interest is reduced to zero, additional losses are provided for, and a liability is recognised, only to the extent that the entity has incurred legal or constructive obligations or made payments on behalf of the associate or joint venture."
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2. Machine Readable Form / Legible copy of Financial Results not submitted-Not Searchable The Machine Readable Form/Legibl e Copy of the Financial Results is being resubmitted here. 3. Kindly provide the Board Meeting Start and End Time in Clarification Letter The Board Meeting commenced at 11:00 AM and concluded at 01:00 PM on February 14, 2025. Thanking you, Very truly yours, For The Fertilisers and Chemicals Travancore Limited Susan Abraham Company Secretary
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1. 2. Independent Auditors' Review Report on the Unaudited Standalone Financial Results for the quarter and nine months ended 31't December,2024 of The Fertilisers and Chemicals Travancore Limited, Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To the Board of Directors of The Fertilisers and Chemicals Travancore Lirnited We have reviewed the accompanying statement of unaudited standalone financial results of The Fertilisers and Chemicals Travancore Limited ("the comp any") for the qualtel ancl nine months ended 31st December, 2024 (r'the Statement") attached herewith, being srb*itt"d by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations ancl Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). This statement, which is the responsibility of the Company's management and approved by the Board of Directors, has been prepared in accordance with the recognition and measureinent principles laid down in the Indian Accounting Standard 34, ('Ind AS 34') "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013, reacl with relevant rules issued thereunder and otl'rer accounting principles generally accepted in India ancl in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the statement in accordance with the Standarcl on Review Engagements (SRE) 2410 "Review of Interim Financial Information performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of Inclia. This standard requires flrat we plan and perform the review to obtain moderate assurarlce as to whether the statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope flran an audit conducted in accordance with Standards on Aucliting and consequently does not enable us to obtain assurance that we would become u*ur" ,rf all significant matters that might be identified in an Audit. Accordingly, we do not express arl audit opinion. 273, 3rd Floor D.D. Vastra Mahal, Market Road, P.B. No. lll0, Kochi - 682 0ll. Phone/Fax:0484 - 2355482,2366483,2370482,4027381 E-mail: gvkandco@gmail.cont J. 1- Branches : Aluva, Cherthala, N. Pursvur ,G. Venugopal Kamath & Co.
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4, Based on our review conducted and procedures performed as stated above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited standalone financial results prepared in accordance with applicable Indian Accounting Standards specified under Section 133 of flre Companies Act, 2013, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosecl the information required to be disclosed in terms of Regulation 33 of flre SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2O1,5,asamended, including flre manner in which it is to be disclosed, or that it contains any material misstatement. Ravinath.R.Pai Partner Membership No 226547 UDIN - zs z.2-6s \i Sr^ G?€S +\ 6h Place: Kochi Date: 14-02-2025 273, 3rd Floor D.D. Vastra Mahal, Market Road, PB. No. I I10, Kochi - 682 0l l. Phone/Fax : 0484 - 2355482, 2366483, 2370482,4027381 E-mail : gvkandco@gmail.conr Branches : Aluva, Cherthals, N. Paravur G. Venugopal Kamath & Co. For G Venugopal Kamath & Co Chartered Accountants Firm Regn ,. -yo\ *oaruttf
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EI THE FERTILISERS AND CHEIAICALS TMVANCORE LIAAITED REGISTERED OFFICE: ELOOR, UDYOGAA4ANDAL, KOCHI. CIN : 1241 29K11943GO1000371 Webslte: http://www.fact.co.ln STATEA4ENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FORTHE QUARTER AND NINE AAONTHS ENDED Rs. in lakhs Partlculars Quarter ended Nlne Months Ended Year Ended 31.12.2024 30.09.2024 31.12.2023 t1.12.2024 3'.t.12.2073 31.03.2024 Unaudlted Unaudlted Unaudlted Unaudlted Unaudlted Audlted t. ll. ue from operatlons income 94942 5701 144663 4817 1 09733 541 3 299763 1 t65i 39931 I 14943 505493 20311 ilt t00643 149680 115146 315417 414254 525804 tv. Expenses (a) Cost of materials consumed (b) Purchases of stock-in-trade (c) Changes in inventorles of finished goods,work-in. progress and stock-in-trade (d) Emptoyee beneflts expense (e) Flnance costs (f) Depreclatlon and amortlzation expense (g) Other expenses 52367 I 8691 (s307) 7347 61 80 1205 1 8691 58227 30576 24095 760E 61 37 644 20850 74378 9534 (1 3608) 7142 61 59 525 27984 1 55385 49391 15577 27113 1 E521 23E1 56301 224445 37826 (2391 ) 22999 18547 1 582 4110t 799345 36390 (5066) 2E394 24693 2657 I 10482 Total exDenses 99174 14E137 112114 319664 3E721 0 496E95 Profit / (Loss) before exceptionat items and tax (lll tv) 1469 I 543 3032 (47471 27044 28909 vt. ErcgP!!s!sl!!g.1 (]) 0 3032 825 t34221 Gxor) 207t7 (24s59) 4350 vil. 'ax expense 1 ) Current tax 2) Deferred tax 669 474 t4731 (102671 tx 'rofit /(Loss) for the period from continuing ROO 1118 3032 12949) 20737 14617 x xt xil Proflt /(Loss) for the period from discontinuing Cperations lax Expenses of discontinued Operations Profit /(Loss) for the period from discontinued oDerations after Tax xil Profit /(Loss) for the oeriod (lX+Xll) 800 1118 3032 (29491 20737 14617 xtv Other comprehensive lncome i, ltems that wilt not be rectassified to Proflt & Loss ii. Remeasurement of defined benefit ptan 0 0 1,735 1.060 0 0 1735 1060 1718 802 1751 303 XV Tota[ comprehensive lnconib for the period (Xlll+XlV) (Comprislng of proflt (Loss) and Other Comprehensive lncome for the period) 800 391 3 3032 (1 54) 73257 16671 xvr xvI xvilt Reserves excluding Revatuation Reserves as per balance sheet of Prevlols Accounting Year Pald-up Equlty Share Capltal (Face Vatue of the Share is Rs. 10 per Share) Earnings per equity share of Rs 10 each (not Annuatlsed) (1 ) Basic -Rs (2) Dituted -Rs 64707 0.12 0.12 64707 0,17 0.17 64707 0.47 0.47 64707 (0.46) (0.46) 64707 3.20 3.20 72E67 64707 2.26 2.26 P qfi{IM / s. 3AKTHISANI Bt{o, &0 t DrREcroR (FINANcE). R ffi p-€ ir;ilz55s flq-{6k ffrfr}€ IIC FERTT.ISERS AND CHEIVIiCAIS IMVANCORE LITf,IE) sffi-s-d / uDvoGAMANDAL . 683 sot old 1 root, tra I xemr+ qrtf, / NDn fotat lncome(l+lll vI 1469
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ri !. THE FERTILISERS AND CHE&IICALS TMVANCORE LIMITED REGISTERED OFFICE:ELOOR, UDYOGAA{ANDAL, KOCHI. CIN : 1241 29KLl 943GO1000371 Website: http://www.fact.co.in STANDALONE UNAUDITED FINANCIAL RESULTS SHOWING SEGIAENT WISE REVENUE, RESULTS & CAPITAL EA{PLOYED FOR THE QUARTER AND NINE tloNTHS ENDED 31ST DECE,IIBER 2024 (Rs.in Lakh) Particulars Quarter ended Nine Months Ended Year Ended 31.12.2024 to-og.2024 31.12.2023 31.12.2024 31.12.2023 3'.t.o3.2024 1,Segment Revenue a)Fertitiser: - !J b)Petrochemicat: - c)Unattocated: - Less: lnter Segment Revenue Gross sates/lncome from Operations Unaudited Unaudlted Unaudited Unaudited Unaudited Audited 94800 4 602 305 95101 145111 9 515 415 145270 97859 12015 545 459 1 09960 298595 't662 1470 989 300738 361 t 51 38260 2002 1307 400106 452603 5321 0 2891 1862 506842 2.Segment Results Profit (+) / Loss (-) before tax and Finance cost a)Fertitiser: - b)Petrochemical:- c)Unaltocated: - 3425 (1478) (.22) 3997 (1 056) (6s) 99t8 (6120) (e0) 4359 (4331) (28e) 40489 (1 5963) (2141 57196 (1 6959) 1264121 1925 2871 37 161 74312 8825 Less i.Finance cost ii.Other un-allocable expenditure-net of un- altocabte income Add iii) lnterest/Dividend lncome 61 80 (1 82) 5542 6't37 ( 348) 4460 61 59 (2e8) 51 85 1 8521 (681 ) 't4679 't8547 (826) 14147 24693 (1 256) 18962 Total Profit/(Loss) Before Tax 1469 1542 3032 (34221 20737 4350 3a, SEGMENTASSETS As on 31.12.2024 As on 30.09.2024 As on 31.12.2023 As on 31.12.2024 As on 31.12.2023 As on 31.03.2024 a)Fertitiser b)Petrochemical c) Others 479837 26953 96467 41 5068 26967 99070 469514 34916 73288 479832 26953 96467 469514 34916 71788 459988 43838 55483 603247 541 '105 577718 603247 577718 559309 3b. SEGIAENT LIABILITIES a)Fertiiiser b)PetrochemicaI cl Others 112824 3875 374934 68494 3749 367081 99651 4554 3491 01 112824 3875 174914 99651 4554 3491 01 120894 13949 309098 491 633 439324 453306 491 633 453306 443941 3c.SEGr'tENT CAPITAL EI PLOYED (SEGI ENT ASSETS - SEGI ENT LIABILITIES) a)Fertitiser b)Petrochemicat c) Others 367008 23078 /p78472) 346514 23218 {26801 1 369863 30362 177581 ll 367008 23078 1278472 369863 30362 (27581 3) 339094 29889 (253615t Iotal 111614 101781 124412 1'11614 174412 1 1 5168 based method theSegment resutts are prepared consistently by Company €r^- qf,qlRrqufr / s, SAKTHIMAN! frtcrofdo / DTRECToR (FTNANcE) fr ffi qrs ,rh{iff (tT{-61i ffrfr}s I}E FERTILISERS AND CHE[IICALS TRAVANCORE LITIIIED ruhrrc-d / UDYoGAMANDAL . 683 sot oM / xocxr, bra I rcmr-1" TRit / lMxA on
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THE FERTILISERS AND CHEMICALS TRAVANCORE LIMITED REGI STERED OFF lC E : ELOOR, U DYOGAi,1AN DAL, KOCH l. CIN : 1241 29K11 943GO1000371 Website: http://www.fact.co.in J, STANDALONE UNAUDTTED FINANCIAL RESULTS SHOWTNG SEGAAENT WISE REVENUE, RESULTS & CAPITAL EMpLbyED FOR THE QUARTER AND NINE T ONTHS ENDED 31sr DECE^ BER 2024. Notes: 1, These results have been approved by the Board of Directors in the meeting he[d on 14th February, 2025. 2. Auditors have given an unmodified opinion on the financiat resutts of the Company for the quarter and nine months ended December 31,2024. Subsidy portion of the stock with deaters, pending sate to uttimate beneficiary as on December 31,7024 is recognized on 90% recoverabitity basis. During the nine months ended December 2074,Lhe Company has capitatised 10000 MT Ammonia storage tank at Cochin Division for Rs.13871 takhs. The aboye standatone financial resutts of the Company have been prepared in accordance with the recognition and measurement principtes taid down in lndian Accounting Standard 34 "lnterim Financial Reporting" ("lnd AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principtes generatty accepted in tndia and in compliance with Regutation 33 of the Listing Regutations. The above resutts have been reviewed by Audit Committee in their meeting and limited review of the same have been carried out by statutory auditors of the Company as required under Regutation 33 of the Securities and Exchange Board of lndia (Listing Obtigations and Disctosure Requirements) Regutations, 201 5. The figures for the corresponding previous periods have been regrouped/rectassified, wherever found necessary, to confirm to current period presentation. S Sakthimani Director (Finance) & Chief Financiat Officer Whote-time Director qF{rffi / s. sAKTHtMANt m{m (fr-o / DTRECToR (FTNANcE) fr s.ffur{fll.qu-s fiftmm Pq'rolr fdms T}E FERTILISERS ANO CHEMICALS TRAVANCORE LIMIIED ts-ffigd / uDYCGAMANDAL - 683 sol otd I xgar,, tro / rrneu, qird / tNorA 3. 4. 5. 6. 7. Kochi Date: 14.02.2025 FACT
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Independent Auditors' Review Report on the quarter and nine months ended 31't December Limited Pursuant to Regulation 33 of the SEBI Regulation s, 2015, as amended Unaudited Consolidated Financial Results for thc 2024 of The Fertilisers and Chemicals Travancore (Listing Obligations and Disclosure Requirements) 1. To the Board of Directors of The Fertilisers and Chemicals Travancore Lirnited We have reviewed the accompanying Statement of unaudited consolidated financial results of The Fertilisers and Chernicals Travancore Limited ("the Parent Company") and its joint ventur.e (the Parent Company and its joint venture together referred to as " the Group") and its share of net Income/loss after tax and total comprehensive income/loss of its joint ventures for the quar.ter and nine months ended 3L't December,2024 ("the Consolidated Statement"), being submitted by the Parent Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015, as amended (the "Listing Regulations") . This statement, which is the responsibility of the Parent Company's management and apploved by the Parent Company's Board of Dilectors, has been prepared in accordance with the recognition and measurement plinciples laid down in the Indian Accounting Standald 34, "Interim Finant--ial Reporting" ('Ind AS 34') prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting plinciples generally accepted in India ancl in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirernerrts) Regulations,2015, as amended. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the statement in accordance with the Standard orr Review Engagements (SRE) 2410 "Review of Interim Financial Infolmation performed by the Inclependent Auditor of the Entrty", issued by the Institute of Chartered Accountants of India. This standald requires that we plan and perform the review to obtain moderate assurance as to ra,hether the statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of Palent Company's persons responsible for financial and accour-rtirrg mattels, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently cloes not enable us to obtain assurance that we would become aware of a1l significant matters that might be identified in an Audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Circular issued by the SEBI undel Regulation 33 (8) of the SEBI (Listing Regulations and Disclosure Requirements) Regulations 2015, as amended, to the extent applicable. 273, 3rd Floor D.D. Vastra Mahal, Market Roqd, PB. No. lll0, Kochi - 682 0ll. Phone/Fax : 0484 - 2355482, 2366483,2370482,4027381 E-mail : gvkandco@gmail.com 2. J. Branches : Aluva, Cherthals, N. Paravur G. Venugopal Kamath & Co.
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5. 4. The statement includes the results of the following entities : 1. Parent Company: The Fertilisers and Chemicals Travancore Limited 2. Ioint Venture FACT - RCF Building Products Linrited. Based on our review conducted and procedures performed as stated above, nothing has come tcr our attention that causes us to believe that the accompanying statement of unaudited consoliclated financial results prepared in accordance with applicable Indian Accounting Standards specified under Section 133 of the Companies Act, 2013, , read with relevant rules issued thereunder aud other accounting principles generally accepted in India, has not disclosed the information requirecl to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure: Requirements) Regulations, 2015, as amended, including the manner in which it is to be clisclosed, or that it contains any material misstatement. The accompanying unaudited consolidated statement does not include interim financial results ancl other finaniial information of the quarter and nine months ended 31't December 2024, in lespect of the joint venture viz FACT - RCF Building Products Limited due to the reasons stated in Note #5 in respect of the joint venture. According to the information and explanations given to us by the Management of the Parent, these interim financial statements / information / results of the above said joint venture ale not material to the Group. Hence the results of operations for the quarter and nine months ended 31't December 2024, is considered as NIL for the purpose of consolidation. Our conclusion on the staten-rent is not modified in respect of the above matter. Ravinath.R.Pai Palbrer Membership No 226547 UDIN- 2s2z6Sq'l BnGPE.T 6633 Place:Kochi Date: 1.4-02-2025 273, hd Floor D.D. Vqstra Mahal, Market Road, P.B. No. 1110, Kochi - 682 0ll. Phone/Fax:0484 - 2355482,2366483,2370482,4027381 E-mail: gvkandco@gmail.conr 6. Branches : Aluva, Cherthalc, N. Parawtr G. Venugopal Kamath & Co. Firm Regn No.004674S w
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ES THE FERTILISERS AND CHEMICALS TRAVANCORE LIMITED 'o'"'*?,111fi ii?ii;*Ii3ffi'o'' KocH' Website: http ://www.fact.co.in STATEi,iENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND NINE l,toNTHS ENDED 31ST DECEMBER 2024 Particulars Quarter ended Nine Months Ended Year Ended 3'.t.12.2024 30.09.2024 31.12.2023 31.12.2024 31.12,2023 31.03.2024 Unaudited Unaudited Unaudited Unaudited Unaudited Audited t. il. Revenue from operations Other income 94942 5701 144863 4817 1 09733 541 3 299763 1 5654 39931 1 14943 505493 2031 1 il. fotat income(l+ll) r00643 149680 115146 315417 414254 525804 tv. Expenses (a) Cost of materiats consumed (b) Purchases of' stock-in-trade (c) Changes in inventories of finished goods,work'in- progress and stock-in-trade (d) Emptoyee benefits expense (e) Finance costs (f) Depreciation and amortization expense (c) Other exDenses 52367 1 8691 (s307) 7347 61 80 1ZO5 1 8691 58227 30576 24095 7608 6137 644 20850 74378 9534 (1 3608) 7142 6159 525 27984 1 55385 49391 15572 22113 I 8521 2381 56301 224445 37826 (23el ) 22999 18547 1 582 84202 799345 36390 (5066) 28394 24693 2657 110482 Total expenses 99174 148137 112114 319664 387210 496895 V. Profit / (Loss) before exceptional items and tax (lll-lV) 1469 1 543 3032 (4247 27044 28909 vt. ExceptionaI items 0 1 0 825 (6307) (2455e) vil. Profit/(Loss) before tax (V+Vl) 1469 1542 3032 (34221 20737 4350 vil. Tax expense (1 ) Current tax (2) Deferred tax 669 424 t473\ no267l tx Profit /(Loss) fodthe period from continuing Operations (v[-vilr) 800 1118 3032 (ze49l 20737 14617 x xt xil Profit /(Loss) for the period from discontinuing Operations Tax Expenses of discontinued Operations Profit /(Loss) for the period from discontinued Operations after Tax xil Profit /(Loss) for the period (lX+Xll) 800 11r8 3032 (29491 20737 14617 xtv Other comprehensive lncome i. ltems that witt not be reclassified to Profit & Loss ii. Remeasurement of defined benefit plan 0 0 1,715 1,060 0 0 1735 1 060 1718 802 1751 303 XV Totat comprehensive lncome for the period (Xlll+XlV) (Comprising of profit (Loss) and Other Comprehensive lncome for the period) 800 391 3 3032 (1 54) 23257 16671 xvt xvil xvilt Reserves excluding Revatuation Reserves as per batance sheet of Prerioui Accounting Year Paid-up Equity Share Capitat (Face Vatue of the Share is Rs. 10 per Share) Earnings per equity share of Rs 10 each (not Annuatised) (1) Basic -Rs (2) Dituted -Rs 64707 0.12 0.12 64707 0.17 0.17 64707 0.47 0.47 64707 (0.45) (0.46) 64707 3.20 3.20 7?,E67 64707 2.26 2.26 qsvfuqufr / S. sAKTHtirANt Ft{to G'$ / DtRECToR (FTNANCE) E EEE"Tgud grs ii'' u,41 q1q,r6r\ 1frft& IIf FERTILISERS ANO CHE',!."^..S TPEIANCORE LIM]TO vq)rrcgd / UDycuAtr4ANDAL - 683 501 olaft / xocxr, bra I xeura" qrd / rNotA
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@ T}IE FERTILISERS AND CHE,IIICALS TRAVANCORE LI,IAITED REGISTERED OFFICE:ELOOR, UDYOGAAAANDAL, KOCHI' CIN : 1241 29K11943GO1000371 Webslte: http://www.fact.co.ln CONSOLIDATED UNAUDITED FINANCIAL RESULTS SHOWING SEGIIENT WSE REVENUE, RESULTS & CAPITAL ET1PLOYED FOR THE QUARTER AND NINE A{ONTHS ENDED SIST DECEIABER 2024 (Rs.in Lakh) Particulars Quarter ended Nine r{onths Ended Year Ended 31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.'t 2.2023 3 1.03.2024 l,Segment Revelue, a)Fertitiser: - b)Petrochemical:- c)Unatlocated:- Less: lnter Segment Rev6nue Gross sates/ lncome from Operations Unaudlted Unaudlted Unaudlted Unaudlted Unaudlted Audlted 94800 4 602 305 95't01 145111 9 515 415 145220 97859 12015 545 459 109960 298s95 1662 1470 989 300738 361 1 51 38260 200? 1307 400106 452603 53210 289 1 1 E62 506E42 2.Segment Results Profit (+) / Loss (-) before tax and Flnance cost a)Fertitiser:- b)Petrochemical:- .ll lnrll6.atc,l:- 3475 11478) t27) 3992 (10s6) l65l 9918 (6120) I90l 4359 (4331 ) 1289',| 40,4.89 (r 5963) t2141 52196 (1 6959) Q641?l fotat 1925 2871 3708 Q61 24312 8825 Less i.Finance cost " 3 ii.Other un-allocable expenditure-net of un-attocabte income Add iii) lnterest lncome 61 80 (1 821 \q4? 6137 (3481 4460 6,159 (2e8) 5185 I 8521 (681 14479 18547 (826) 14147 24693 (1 256) 18962 Total Profiu(Loss) Before Tax 1469 1547 3032 (3427) 20737 4350 3a. SEGMENT ASSETS As on 31.12.2024 As on 30.09.2024 As on t1.12.2023 As on 31.12.2024 As on 31.12.202t As on 3 1.03.2024 a)Fertitiser b)Petrochemical c) Others 479837 26953 96467 41 5068 26967 sco70 469514 34916 73288 479832 26953 96467 469514 34916 71?nR 459988 43838 55483 603247 541 1 05 577718 603247 577718 559309 3b. SEGMENT LIABILITIES a)Fertitiser b)PetrochemicaI .l Otherq 112824 3875 174914 68494 3749 367081 996s1 4554 349101 112824 3875 \74q1,4 99651 4554 349101 120894 13949 309098 491633 439324 453306 491 633 453306 443941 3c.SEGMENT CAPITAL EMPLOYED (SEGMENT ASSETS - SEGMENT LIABILITIES) a)Fertitiser b)PetrochemicaI .l Others 167006 2307E t?78171 346574 23218 (26801 1 l 369863 30362 t275813 t67008 73078 t774477\ 369863 30362 (27581 3 339094 29E89 (25361 5', Totat 111614 1 01 781 12412 111614 124412 1 1 5368 Segment resutts are prepared based on the method consistentty foltowed by the Company. 5,\--\_ ql[Ilffi/s. sAKTHmAilt Btcrr ffo I DrREcroR (FTNANCE) R ffi \'!s &ar,rcfl ilfi-*)T ftfftc I|f FERNUSERSAND CH'i.i ;ATS TTIAVANCORE LIM]IEO gqlrrred / UDYoG/TMANDAL . 683 sot oH / xocxr, tro / xennr-r, qrra / INDA
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THE FERTTLISERS AND CHEMICALS TRAVANCORE Ll,t ITED REGISTERED OFFICE:ELOOR, UDYOGAI ANDAL, KOCHI. r , CIN:124129K11943GO1000371 " Website: http://www.fact.co.in CONSOLIDATED UNAUDITED FTNANCIAL RESULTS SHOWING SEGMENT WISE REVENUE, RESULTS & CAPITAL EMPLOYED FOR THE QUARTER AND N|NE MONTHS ENDED 31sr DECEMBER 2024. 1. 7. 3. 4. 5. These resutts have been approved by the Board of Directors in the meeting hetd on 14th February 2025. Auditors have given an unmodified opinion on the financial resutts of the Company for the quarter and nine months ended December 31,2024. Subsidy portion of the stock with deaters, pending sate to ultimate beneficiary as on December 31,2024 is recognized on 90% recoverabitity basis. During the nine months ended December 2024, the Company has capitatised 10000 MT Ammonia storage tank at Cochin Division for Rs.13871 takhs. Recognition of the company's share of profit/toss in its Joint Ventures: As the company has futty provided the vatue of investment in FACT - RCF Buitding Products Limited(FRBL), separate recognition of its share of losses is not required now. ln resPonse to the petition fited by a Financiat creditor for initiating CIRP (Corporate lnsotvency Resotution Process), The National Company Law Tribunat vide order dated 11.01.2024 has appointed an |RP(lnterim Resolution Professionat) to take forward and the powers of the Board of Directors of FRBL shalt stand superseded as a consequence of this. The a6ove consotidated financiat resutts of the Company have been prepared in accordance with the recognition and measurement principtes taid down in lndian Accounting Standard 34 "lnterim Financiat Reporting" ("lnd AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principtes generatty accepted in lndia and in comptiance with Regutati6n 33 of the Listing Regutations. The above resutts have been reviewed by Audit Committee in their meeting and timited review of the same have been carried out by statutory auditors of the Company as required under Regutation 33 of the Securities and Exchange Board of lndia (Listing Obtigations and Disctosure Requirements) Regutations, 201 5. The figures for the corresponding previous periods have been regrouped/rectassified, wherever found necessary, to confirm to current period presentation. S Sakthimani b'>=+' Director (Finance) & Chief Financial Officer Whote-time Director qgfu/s. sAKrHtuAt{t frtno G-0 r r*.., rr,*o*ort 6. 7. 8. Kochi Date: 14.02.2025 - r -v\r,ry'\r \-v q,r.l.i(rl (lq;IO.R li|Ff&IIC FERNUSERS AND CHEI,IICALS TRAVAIICORE LIMMO *jIl[sl / UDYOGAI\,ANDAr . 683 s0,orufl r xocri r**ruilil"#i ll,f ^ EACT-