Interim report
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G. Venugopal Kamath & Co. Chartered Accountants Independent Auditors’ Review Report on the Unaudited Standalone Financial Results for the quarter and half year ended 30t September, 2025 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 Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of The Fertilisers and Chemicals Travancore Limited (“the company”) for the quarter and half year ended 30% September, 2025 ("the Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2. 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 measurement principles laid down in Indian Accounting Standard 34, (‘Ind AS 34’) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the statement in accordance with the Standard 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 India. This standard requires that we plan and perform the review to obtain moderate assurance 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 than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an Audit. Accordingly, we do not express an audit opinion. 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 the Companies Act, 2013, as amended, read with /t:;':j) ) 273, 3rd Floor, D.D. Vastra Mahal, Market Road, P.B. No. 1110, Kochi - 682 011. Phone/Fax : 0484 - 2355482, 2366483, 2370482, 4027381 E-mail : gvkandco@gmail.com Branches : Aluva, Cherthala, N. Paravur
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G. Venugopal Kamath & C Chartered Accountants SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For G Venugopal Kamath & Co Chartered Accountants Firm Regn No.004674S 24 CA Ravinath R Pai Partner Membership No 226547 UDIN - 2522654 3BMGPD Place: Kochi Date :31/10/2025 81493 2 3rd Floor, D.D. Vastra Mahal, Market Road, P.B. No. 1110, Kochi - 682 011. Phone/Fax : 0484 - 2355482, 2366483, 2370482, 4027381 E-mail : gvkandco@gmail.com Branches : Aluva, Cherthala, N. Paravur
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FACT PIONEERS IN PROGRESS THE FERTILISERS AND CHEMICALS TRAVANCORE LIMITED REGISTERED OFFICE:ELOOR, UDYOGAMANDAL, KOCHI. CIN : L24129KL1943G0I000371 Website: http://www.fact.co.in STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF 'YEAR ENDED 30th SEPTEMBER 2025 Rs. in lakh Quarter ended Period ended Year ended Particulars z 30.06.2025 | 30.09.2024 30.09.2024 Unaudited | Unaudited Unaudited 1. |Revenue from operations 1,04277 1,44,863 2,04,821 Il._|Other income 5179 4,817 9,953 1. Total income(i+ll) 1,09,456 | 1,49,680 2,14,774 Expenses (a) Cost of materials consumed 60,210 58,227 1,03,018 (b) Purchases of stock-in-trade 3,149 30,576 30,700 (©) Changes in inventories of finished goods, work-in- progress and stock-in-trade 1753 0 et (d) Employee benefits expense 7,412 7,608 14,766 (e) Finance costs 6,174 6,137 12,341 | (f) Depreciation and amortization expense 695 644 1,176 (g) Other expenses 18,673 20,850 37,610 IV. |Total expenses 1,08,748 | 1,48,137 2,20,490 N :’r:':m 7 (Loss) before exceptional items and tax (Il == 1543 6.716) VI._|Exceptional items - ) 825 VL. [Profit/ (Loss) before tax (V+VI) 708 1,542 (4,891) VIll. | Tax expense (1) Current tax - - - (2) Deferred tax 280 424 (1,142) Profit /(Loss) for the period from continuing X operations (vi-vii) b 111 B.749) . |Profit /{Loss) for the period from discontinuing 7 g R Operations i X1 |Tax Expenses of discontinued Operations - - - - Profit /(Loss) for the period from discontinued | il A - - - Operations after Tax i Xl |Profit /(Loss) for the period (IX+XIl) 428 1,118 (3,749), 3 | XIV_[Other comprehensive Income E ‘ 1. Items that will not be reclassified to Profit & Loss - 1,735 1,735 i, Remeasurement of defined benefit plan - 1,060 1,060 Total comprehensive Income for the period (XIIXIV) | XV |(Comprising of profit (Loss) and Other Comprehensive 428 3,913 (954) Income for the period) L w1 |Reserves excluding Revaluation Reserves as per R P R balance sheet of Previous Accounting Year Paid-up Equity Share Capital (Face Value of the Share e 10 per Share) 64,707 64,707 64,707 iy |Earnins per eauity share of Rs 10 each (not Annualised) (1) Basic -Rs 0.07 017 (0.58) (2) Diluted Rs 0.07 0.7 058)
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EEY FACT | FIONEERS IN PROGRESS THE FERTILISERS AND CHEMICALS TRAVANCORE LIMITED REGISTERED OFFICE:ELOOR, UDYOGAMANDAL, KOCHI. CIN : L24129KL1943G0I000371 Website: http://www.fact.co.in STANDALONE UNAUDITED FINANCIAL RESULTS SHOWING SEGMENT WISE REVENUE, RESULTS & CAPITAL EMPLOYED FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER 2025 {Rs.in Cakh] Particulars Quarter ended Period ended Year ended TT30.05.9095 | 30.06.2025 | 30.09.2024 | 30,09.2025 | 30.09.2024 | 31.03.2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1.Segment Revenue a)Fertitiser:- 1,62,816 1,03,966 1,45,111 2,66,781 2,03,795 4,03,580 bjPetrochemical:- : - 9 1,658 | 1,681 <)Unallocated:- 983 515 1,759 868 2,683 Less: Inter Segment Revenue 387 415 i Y 684 1,299 Gross sales/Income from Operations 1,04,562 1,45,220 2,67,830 2,05,637 4,06,645 2.5egment Results Profit (+) / Loss (-) before tax and Finance cost a)Fertiliser:- 3,417 3,99 7,982.0 934 39,113 bjPetrochemical:- (1,726) (1,05)| (3,020,600 @853 (4,741) c)Unallocated:- (26) (65) (7)) (25,572) Total 7665 2,871 (2.186] 5,800 Less i Finance cost 6,174 6,137 12,341 24,554 ii.Other un-allocable expenditure-net of un- - 4 allocable income: (322) (348) (569.00) (500)| (1,037) Add . i) Interest/Dividend Income 4,895 4,460 9,689.00 9137 20,091 Total Profit/(Loss) Before Tax 708 1,542 ,830 (4,891) 5,374 3a. SEGMENT ASSETS Ason 30.06.205 | 5o 3; ‘;324 2025 | As on 30.09.2024| As on 31.03.2025 a)Fertiliser 484,304 415,068 | 476,924 215,068 460,992 b)Petrochemical 17,897 26,97 17,685 | 26,967 18,807 <) Others 1,00,797 99,070 | 1,48,800 | 99,070 96,713 6,02,998 541,105 6,43,409 | 541,105 5,76,517 3b. SEGMENT LIABILITIES i o : aFertiliser 99,579 68,494 1,34.278 68,494 0 bPetrochemical 2,075 3,749 3,708 3,749 1,817 <) Others 3,86,841 3,67,081 3,92,221 3,67,081 3,763 3 4,88,495 4,39,324 5,30,202 4,39,324 4,61,069 3C.SEGMENT CAPITAL EMPLOYED (SEGMENT ASSETS - SEGMENT LIABILITIES) : : a)Fertiliser a6k 3,84,725 3,46,574 3,46,574 377,972 b)Petrochemical 13,982 15,822 23,218 23,218 16,990 <) Others (2,43,421) (2,86,044) (2,68,011) (2,68,011) (2,79,519) Total 1,13,207 1,14,503 1,01,781 1,01,781 1,15.443 Segment results are prepared based on the method consistently followed by the Company. S TR /5. sakTHmAN v e THE FERTLISERS AND CHEMCy s R NS )/ DIRECTOR (FINANCE) i )
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S FACT) - “THE FERTILISERS AND CHEMICALS TRAVANCORE LIMITED REGISTERED OFFICE:ELOOR, UDYOGAMANDAL, KOCHI. CIN : L24129KL1943G0I000371 Website: http://www.fact.co.in (Rs.Lakh) Statement of Assets and Liabilities (Standalone) as at 30th September 2025 Particulars ASSETS NON CURRENT ASSETS Property, Plant and Equipment Capital Work in Progress Investment Property Right-of-use assets Other Intangible Assets Financial Assets Investments (1) Investments in Joint Ventures (i) Other Investments Other Financial Assets 1650.97) Deferred Tax Asset 7391.55 Other Non Current Assets 2631.51 144204.10 CURRENT ASSETS Inventories 94502.33 Financial Assets Trade Receivables Cash and Cash equivalents Other Bank Balances Other Financial Assets Current Tax Assets. Other current Assets Non-current Assets held for Disposal TOTAL ASSETS EQUITY AND LIABILITIES EQUITY Equity Share Capital 64707.20 Other Equity 72362.48 137069.68] LIABILITIES NON CURRENT LIABILITIES Financial Liabilities Borrowings Lease Liabilities Other Financial Liabilities Provisions Other Non Current Liabilities CURRENT LIABILITIES Financial Liabilities Borrowings Lease Liabilities Trade Payables (i) Dues to Micro.Small & Medium Enterprises (ii ) Dues to Others Other Financial Liabilities Other Current Liabilities Provisions TOTAL EQUITY AND LIABILITIES As at 31.03.2025 91988.35 21626.40| 5.77] 3086.22| 16.04 15807.29 28347.61 21833.67 255902.95) 25254.28, 128.68 23900.29] 449869.81 4065.02| 598138.93 3117.06 27.88| 14501.45 843.04) 18485.43] 368261.40 297.51 438.76| 46268.03 18795.78 6065.13 2453.21 442579.82] 598138.93] e e Y «{ 5. SAKTHIMANI
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(2 [EAC ] THE FERTILISERS AND CHEMICALS TRAVANCORE LIMITED REGISTERED OFFICE:ELOOR, UDYOGAKANDAL, KOCHI. N L24129KL1943601000371 Website: http://vwwe fact.co.in STANDALONE CASH FLOWS STATEMENT FOR HALF YEAR ENDED 30TH SEPTEMBER 2025 Rs.in 2k sl.no| Half Year Ended 30.09.2024 Unaudited Particulars Cash flow From Operating Activities Net Profit / (Loss) before Tax (4890.86) Adjustments for: Depreciation/Impairment Loss on Property, Plant & Equipment and Intangible Assets 1175.95 Exceptional Items (824.66) (Profit) / Loss on Sale of Property, Plant and Equipment 0.03 Interest Income (9093.05) Dividend Income (43.74) Interest and Finance Charges 12341.06 Rental Income from Investment Property (62.36) Provision for Doubtful Trade Receivables 0.01 Provision for 8ad / Doubtful Advances 0.1 Provision for Obsolescence 172.94) (0.47) Amortisation of Deferred Government Grants Change in Provision Adjustment for Non Cash Items Operating Profit before Working Capital Changes 1226.52| 28.41) Adjustment for : Inventories Trade Receivables Other Current Assets Other Financial Assets Trade Payables Other liabilities 41657.05| (12959.42) (3107.02) (14579.47) (26368.20) Cash Generation from Operations (Direct Tax Paid)/ Refund received Net Cash from Operating Activities Cash Flow from Investing Activities Additions to Property, Plant & Equipment/ CWIP/ Intangible Assets (6667.19) Proceeds from the sale of Property, plant and equipment 1.05| (Investment in )/Withdrawal of Bank deposits (18078.58) Interest Received 11337.98 4374 Dividend Received Capital Advances Recovered/ (Paid) Net Cash from Investing Activities Cash Flow from Financing Activities Dividend Paid (net of unclaimed) Repayment of Lease Liabilities Interest Paid Net Cash from Financing Activities (158.48)| Net increase in Cash and Cash Equivalents (A+B+C) (24930.10) Cash and Cash Equivalents as at 1st April (Opening Balance) 43566.83 Cash and Cash Equivalent as at 30th September (Closing Balance) 18636.73. Closing Cash and Cash Equivalents Represented By : Cash on hand Balances with banks Deposit with Bank (less than 3 month maturity) Interest accrued Total 2.58] 11557.86) 7075.31 0.98] 18636.73 %w RPEILLS BAKTHMAN IRECTOR (FINANCE) R wEemeed 1 Hiwen geTeR fafes MmSMMWCALSmVMORELIflE AT / UDYOGAMANDAL - 683 501 Pl | KOCH), 3 / KERALA, IR | INDIA
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FACT THE FERTILISERS AND CHEMICALS TRAVANCORE LIMITED REGISTERED OFFICE:ELOOR, UDYOGAMANDAL, KOCHI. CIN : L24129KL1943G01000371 Website: http://www.fact.co.in STANDALONE UNAUDITED FINANCIAL RESULTS SHOWING SEGMENT WISE REVENUE, RESULTS & CAPITAL EMPLOYED FOR THE QUARTER AND HALF YEAR ENDED 30" SEPTEMBER 2025. Notes: 1. Kochi These results have been approved by the Board of Directors in the meeting held on 31 October, 2025. Auditors have given an unmodified opinion on the financial results of the Company for the quarter and half year ended 30" September, 2025. Subsidy portion of the stock with dealers, pending sale to ultimate beneficiary as on 30" September, 2025 is recognized on 95% recoverability basis. The above standalone financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting” ('Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The above results 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 Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The figures for the corresponding previous periods have been regrouped/reclassified, wherever found necessary, to confirm to current period presentation. S Sakthimani Directs gn of KieppeiahRificer Date: 31.10.2025 (FINANCE) & lfiféwswi we m ‘THE FERTILISERS AND CHEMICALS TRAVANCORE LIMITED GERTHSA / UDYOGAMANDAL - 683 501 Pl / KOCHI, 3% | KERALA, IRd / INDIA
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G. Venugopal Kamath & Co. Chartered Accountants Independent Auditors’” Review Report on the Unaudited Consolidated Financial Results for the quarter and half year ended 30% September 2025 of The Fertilisers and Chemicals Travancore Limited (“the Company”) 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 Limited 1. We have reviewed the accompanying Statement of unaudited consolidated financial results of The Fertilisers and Chemicals Travancore Limited ("the Parent Company”) and its joint venture (the Parent Company and its joint venture together referred to as " the Group") for the quarter and half year ended 30t September, 2025 ("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") . 2. This statement, which is the responsibility of the Parent Company's management and approved by the Parent Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34, “Interim Financial Reporting” (‘Ind AS 34') prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the statement in accordance with the Standard 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 India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of Parent Company’s persons responsible for financial and accounting matters, 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 does not enable us to obtain assurance that we would become aware of all 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 under Regulation 33(8) of the SEBI (Listing Regulations and Disclosure Requirements) Regulations 2015, as amended, to the extent applicable. (e woom |3 \* 2 \ 2 3rd Floor, D.D. Vastra Mahal, Market Road, P.B. No. 1110, Kochi - 682 011. ax ; 0484 - 2355482, 2366483, 2370482, 4027381 E-mail : gvkandco@gmail.com Branches : Aluva, Cherthala, N. Paravur
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G. Venugopal Kamath & Co. Chartered Accountants 4. The statement includes the results of the following entities : 1. Parent Company: The Fertilisers and Chemicals Travancore Limited 2. Joint Venture FACT - RCF Building Products Limited. 5. 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 consolidated financial results prepared in accordance with the applicable Indian Accounting Standards specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required 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 disclosed, or that it contains any material misstatement. 6. The accompanying unaudited consolidated statement does not include interim financial results and other financial information of the quarter and half year ended 30t September 2025, in respect of the joint venture viz FACT - RCF Building Products Limited due to the reasons stated in Note #4 of the consolidated statement in respect of the joint venture. 7. According to the information and explanations given to us by the Management, these interim financial statements / information / results of the above said joint venture are not material to the Group. Hence the results of operations for the quarter and half year ended 30* September 2025, is considered as NIL for the purpose of consolidation. Our conclusion on the statement is not modified in respect of the above matter. For G Venugopal Kamath & Co Chartered Accountants Firm Regn No.004674S & CA Ravinath R Pai Partner Membership No 226547 _ UDIN -2522454 3 6MGP 0CUTOS Place: Kochi Date :31/10/2025 N \1;\ oot o o) 273, 3rd Floor, D.D. Vastra Mahal, Market Road, P.B. No. 1110, Kochi - 682 011 Phone/Fax : 0484 - 2355482, 2366483, 2370482, 4027381 E-mail : gvkandco@gmail.com Branches : Aluva, Cherthala, N. Paravur
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FIONEERS I PROGRESS THE FERTILISERS AND CHEMICALS TRAVANCORE LIMITED REGISTERED OFFICE:ELOOR, UDYOGAMANDAL, KOCHI. CIN : L24129KL1943GOI000371 Website: http:/www.fact.co.in STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER 2025 Rs.In lakh Quarter ended Eatichias | 30,0 | 30.06.2025 | 30.09.2024 30.09.2024 Period ended Year ended Unaudited | Unaudited Revenue from operations o 30 1,04,277 Other income - 5,132 | 5,179 1,44,863 - 1 4817 ] 9,953 Total income(l+11) ez 1,09,456 1,49,680 | | 214,774 | Expenses (2) Cost of materials consumed | 6 60,210 (b) Purchases of stock-in-trade J 33,149 (c) Changes in inventories of finished goods, work-in-progress and | stock-in-trade | (17,565) (d) Employee benefits expense I 7,412 (e) Finance costs | | 6,174 (f) Depreciation and amortization expense | | 695 (g) Other expenses 2 18,673 58,227 30,576 24,095 7,608 | 6,137 Total expenses 1,08,748 Profit / (Loss) before exceptional items and_tax (lIl-IV) (5,716, Exceptional items Profit/ (Loss) before tax (V+VI) Tax expense (1) Current tax (2) Deferred tax Profit /(Loss) for the period from continuing Operations (VII-VIIl) | Profit /(Loss) for the period from discontinuing Operations Tax Expenses of discontinued Operations Profit /(Loss) for the period from discontinued Operations after [Tax Profit /(Loss) for the period (IX+XIl) [Other comprehensive Income 1. Items that will not be reclassified to Profit & Loss i, Remeasurement of defined benefit plan ITotal comprehensive Income for the period (XIll+XIV) (Comprising | of profit (Loss) and Other Comprehensive Income for the period) XVl Reserves excluding Revaluation Reserves as per balance sheet of Previous Accounting Year Paid-up Equity Share Capital (Face Value of the Share is Rs. 10 per Share) Earnings per equity share of Rs 10 each (not Annualised) (1) Basic -Rs (2) Diluted -Rs e THEFERTIUSERS app, ey 'M/Kocm,énfi/mo“‘bflasm /Up C;iEmcaLs TRAVANC, ¥ m RECTOR (Finance, ORE | TR / INoa,
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REGISTERED OFFICE:ELOOR, UDYOGAMANDAL, KOCHI. CIN : L24129KL1943G0I000371 Website: http://www.fact.co.in CONSOLIDATED UNAUDITED FINANCIAL RESULTS SHOWING SEGMENT WISE REVENUE, RESULTS & CAPITAL EMPLOYED FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER 2025 (Rs.in Lakh)| Particulars Quarter ended Period ended Year ended 30.06.2025 | 30.09.2024 | 30.09.2025 | 30.05.2024 | 31.03.2025 Unaudited Unaudited Unaudited Audited 1.Segment Revenue a)Fertiliser:- 1,03,966 1,45,111 2,03,795 4,03,580 b)Petrochemical:- - 9 - 1,658 1,681 )Unallocated:- 963 515 868 2,683 Less: Inter Segment Revenue 387 415 | 684 1,299 Gross sales/Income from Operations 1,04,562 1,45,220 2,05,637 4,06,645 2.Segment Results Profit (+) / Loss (-) before tax and Finance cost ayFertiliser:- 3,417 3,992 934 39,113 b)Petrochemical:- (1,726) (1,056)] (2,853) (4,741) c)Unallocated:- (26) 3) (267) 5.572) Total 1,665 2,871 (2,186) 8,800 Less ' i.Finance cost 6,174 6,137 12,341 | 24,554 ii.Other un-allocable expenditure-net of un-allocable : ; income (22) (348), (500)| (1,097) Add i) Interest Income 4,895 4,460 9,137 20,091 | Total Profit/(Loss) Before Tax 708 1,542 (4,891)] 5,374 Ason Ason As on 3a. 24/ SEGRENT AS5ETS 30.06.2025 | 30.09.2024 30.09.2024 a)Fertiliser 484,304 4,15,068 4,15,068 bjPetrochemical 17,897 26,967 26,967 <) Others 1,00,797 99,070 99,070 6,02,998 541,105 | 6,43,409 5,41,105 5.76,512 3b. SEGMENT LIABILITIES 2 a)Fertiliser 99,579 68,494 1,34,278 | 68,494 83,020 b)Petrochemical 2,075 3749 3,703 3,749 1,817 <) Others 3,86,841 367,081 | 39221 3,67,081 376232 , 4,88,495 439324 | 530202 439324 4,61,069 3c.SEGMENT CAPITAL EMPLOYED (SEGMENT ASSETS - SEGMENT LIABILITIES) E a)Fertiliser 3,42,646 | 3,84,725 3,46,574 3,46,574 3,77,972 b)Petrochemical 13,982 15,822 23,218 23,218 16,990 <) Others @341 (286,044 (2,68,011) (2,68,011) 2,79,519) Total TR 1,14,503 1,01,781 1,01,781 1,15,443 Segment results are prepared based on the method consistently followed by the Company. e 5%—— o At / 5. SAKTHIMANI Frw® (R / DIRECTOR (FINANCE) - R wfbagR! TS e s (CALS TRAVANCORE LIMITED THE FERTILISERS AND CHEMI e | UDYOGAMANDAL - 683501 e | KOCH), ¥ / KERALA, IR / INDIA
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THE FERTILISERS AND CHEMICALS TRAVANCORE LIMITED REGISTERED OFFICE:ELOOR, UDYOGAMANDAL, KOCHI. CIN : L24129KL1943G0I000371 Website: http://www.fact.co.in Statement of Assets and Liabilities (Consolidated) as at 30th September 2025 Particulars As at 31.03.2025 ASSETS NON CURRENT ASSETS Property, Plant and Equipment Capital Work in Progress Investment Property Right-o-use assets Other Intangible Assets Investments in Joint Ventures Financial Assets Other Investments Other Financial Assets Deferred Tax Asset Other Non Current Assets CURRENT ASSETS Inventories Financial Assets Trade Receivables Cash and Cash equivalents Other Bank Balances Other Financial Assets Current Tax Assets Other current Assets Non-current Assets held for Disposal TOTAL ASSETS EQUITY AND LIABILITIES EQUITY Equity Share Capital Other Equity LIABILITIES NON CURRENT LIABILITIES Financial Liabilities Borrowings Lease Liabilities Other Financial Liabilities Provisions Other Non Current Liabilities CURRENT LIABILITIES Financial Liabilities Borrowings Lease Liabilities Trade Payables (i) Dues to Micro,small & Medium Enterprises (ii ) Dues to Others Other Financial Liabilities Other Current Liabilities Provisions TOTAL EQUITY AND LIABILITIES 91988.35| 21626.40) 5.77| 3086.22 16.04) 15807.29) 1650.97 7391.55} 2631.51 144204.10} 94502.33 28347.61 21833.67| 255902.95 25254.28| 128.68| 23900.29| 59813893 64707.20 72362.48| 137069.68| 3117.06 27.88 14501.45| 843.04 18489.43] 368261.40) 297.51 438.76] 46268.03] 18795.78| 6065.13 2453.21 442579.82] 598138.93 ':emwas»mwwmsmvmme LIMTED ‘RS / UDYOGAMANDAL - 583 501 raft | KOCHI, &%l | KERALR, ARG / INDA
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e FACT THE FERTILISERS AND CHEMICALS TRAVANCORE LIMITED REGISTERED OFFICE;ELOOR, UDYOGAMANDAL, KOCHI. _ CIN: L24129KL1943G0I000371 ‘Website: http://www.fact.co.in CONSOLIDATED CASH FLOW STATEMENT FOR THE HALF YEAR ENDED 30TH SEPTEMBER 2025 Rs.inlakn Half Year Ended 30.09.2024 Particulars Cash flow From Operating Activities Net Profit / (Loss) before Tax (4890.86) Adjustments for: Depreciation/Impairment Loss on Property, Plant & Equipment and Intangible Assets Exceptional Items (Profit) / Loss on Sale of Property, Plant and Equipment Interest Income Dividend Income Interest and Finance Charges. Rental Income from Investment Property Provision for Doubtful Trade Receivables Provision for Bad / Doubtful Advances Provision for Obsolescence Amrtisation of Deferred Government Grants Change in Provision Adjustment for Non Cash Items Operating Profit before Working Capital Changes 1175.95] (824.66)| Adjustment for : Inventories 41657.05 Trade Receivables £ (12959.42) Other Current Assets . (3107.02) Other Financial Assets i (14579.47) Trade Payables (26368.20) Other liabilities cash Generation from Operations (Direct Tax Paid)/ Refund received Net Cash from Operating Activities Cash Flow from Investing Activities Additions to Property, Plant & Equipment/ CWIP/ Intangible Assets Proceeds from the sale of Property, plant and equipment (Investment in )/Withdrawal of Bank deposits Interest Received Dividend Received Capital Advances Recovered/ (Paid) Net Cash from Investing Activities (6667.19) 1.05) (18078.58) 11337.98| 43.74] (13363.00) Cash Flow from Financing Activities Dividend Paid (net of unclaimed) Repayment of Lease Liabilities Interest Paid Net Cash from Financing Activities (158.48) Net increase in Cash and Cash Equivalents (A+B+C) (24930.10) Cash and Cash Equivalents as at 1st April (Opening Balance) 43566.83] Cash and Cash Equivalent as at 30th September (Closing Balance) 5 z 18636.73] Closing Cash and Cash Equivalents " Represented By : Cash on hand 2.58 Balances with banks 11557.86| Deposit with Bank (less than 3 month maturity) 7075.31 Interest accrued 0.98 Total 18636.73 skt orec S SAKIHI me Dreks o We e g RS EfimmgmmswAmm eSS | UDYOGAMANDAL - 683 501 A/ KOCHI, 61 | KERALA, WI¥d | INDIA
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THE FERTILISERS AND CHEMICALS TRAVANCORE LIMITED REGISTERED OFFICE:ELOOR, UDYOGAMANDAL, KOCHI. CIN : L24129KL1943G0I000371 Website: http://www.fact.co.in CONSOLIDATED UNAUDITED FINANCIAL RESULTS SHOWING SEGMENT WISE REVENUE, RESULTS & CAPITAL EMPLOYED FOR THE QUARTER AND HALF YEAR ENDED 30" SEPTEMBER 2025. Notes: These results have been approved by the Board of Directors in the meeting held on 31% October, 2025. 2. Auditors have given an unmodified opinion on the financial results of the Company for the quarter and half year ended 30" September, 2025. 3. Subsidy portion of the stock with dealers, pending sale to ultimate beneficiary as on 30" September, 2025 is recognized on 95% recoverability basis. Recognition of the company’s share of profit/loss in its Joint Ventures: The company has fully provided for the value of investment in FACT - RCF Building Products Limited (FRBL) owing to the share of losses in FRBL exceeding its interest. Further the Company has discontinued recognising its share of losses in the joint venture in accordance with para 38 of Ind AS 28. In response to the petition filed by a Financial creditor for initiating CIRP (Corporate Insolvency Resolution Process), The National Company Law Tribunal vide orders dated 11.01.2024 and 28.01.2025 has appointed Resolution Professionals (RP) to take forward and the powers of the Board of Directors of FRBL shall stand superseded as a consequence of this. National Company Law Tribunal (NCLT), Kochi Bench, vide its order dated 26.09.2025 approved a Resolution Plan as per which the entire paid-up share capital of FRBL stands cancelled. It proposes to allocate 2,50,000 equity shares of Rs 10/- each to FACT. Being related party, the plan does not propose any payment to FACT. The Company has filed an appeal against the aforesaid NCLT order. The above consolidated financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting” ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The above results 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 Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The figures for the corresponding previous periods have been regrouped/reclassified, wherever found necessary, to confirm to current period presentation. S Sakthimani Director (Finance) & Chief Financial Officer Date: 31.10.2025 ole time Director mu‘ffiwfi | S. SAKTHIMANI f32 () / DIRECTOR (FINANCE) . R wféama s Hfiee ger s THE FERTILISERS AND CHEMICALS TRAVANCORE LIMITED TETHSH / UDYOGAMANDAL - 683 501 Fredl / KOCHI, 3R / KERALA, WRA / INDIA