Interim report
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October 29, 2026 The Asst. Vice President, National Stock Exchange of India Limited Exchange Plaza, C-1, Block G, Department of Corporate Services - CRD BSE Limited, Floor 25, Phiroze Jeejeebhoy Towers, Dalal Street Sandra Kurla Complex, Sandra (E) - MUMBAI - 400 051 Dear Sir/Madam, Company's Scrip Code in BSE Company's Symbol in NSE ISIN MUMBAI - 400 001 : 543530 :PARADEEP : INE088F01024 I Poradeep Phosphates Sub: Outcome of the Board Meeting under Regulation 30 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 With reference to the subject mentioned above, we hereby inform you that the Board of Directors of the Company at its meeting held today, i.e., October 29, 2026, inter alia, has considered and approved the Unaudited standalone and consolidated financial results of the Company for the quarter and half year ended September 30, 2026 as recommended by the Audit Committee at its meeting held today, i.e., October 29, 2026. We attach herewith copy of the unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026 along with the Limited Review Report of the Auditors thereon. The meeting commenced at 2:30 P.M. (1ST) and concluded at 5.00 P.M. (1ST). Thanking you, Yours faithfully, For Paradeep Phosphates Limited ��uf_) Sachin Patil Company Secretary Encl: As above PARADEEP PHOSPHATES LIMITED CIN No .. L20122ORl981PLC001020 Corportite Office: Adv�nt7 C,�rtr�, :2,�, Foor, •o )�, L·wJll q ,r,f,t, Off Cu l}On Ro,,d, R.,mg;,il.m 560 00lTel: +91 88 4681:;•SOC/SSS maif: 1nfo-ptJl'.o<:1d•,1<-wtz.,:orn Registered Office: 5th noor, Sayan Braw.:m.Pandit JN Marg Bhubancswar -75i 0Oi Tel: 10674 666 6 00 I Fax: t 0674 2392631 www.paradccpphosphatc-s.com
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BS R & Co. LLP Chartered Accountants Godrej Waterside, Unit No. 603 6th Floor, Tower 1, Plot No 5, Block - DP Sector V, Salt Lake, Kolkata - 700091 Tel: +91 33 4035 4200 Fax: +91 33 4035 4295 Limited Review Report on unaudited standalone financial results of Paradeep Phosphates Limited for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Paradeep Phosphates Limited 1. We have reviewed the accompanying Statement of unaudited standalone financial results of Paradeep Phosphates Limited (hereinafter referred to as "the Company") for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 ("the Statement"). 2. This Statement, which is the responsibility of the Company's management and approved by its Board of Directors, has 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 Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). Our responsibility is to issue a report 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. 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 as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Mumbai 29 October 2026 For B S R & Co. LLP Chartered Accountants Firm's Registration No.:101248W/W-100022 Bu rj is Digitally signed by � Burjis Tehmurasp Tehmurasp l'ardiwala Pardiwala ,s,;6:12 2 :��?:i�� Burjis Pardiwala Partner Membership No.: 103595 U DIN: 26103595WTPHAP4645 Registered Office: BS R & Co. (a partnership firm with Registration No BA61223) converted into 8 SR & Co LLP (a Limited Liability Partnership with LLP Registration No� AAB-8161) wilh effect from October 14, 2013 14th Floor Central B Wing and North C Wng, Nesco IT Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 1
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PAR'I.DEEP PHOSPHATES LIMITED Regd. Office: 5th Floor, Bayan Bhawan, Pt J N :l<larg, Bhubaneswar-751 001, CIN -L20122ORl981PLC001020 STATEME:'ff OF ASSETS AND LL'I.BILITIES ParticulaTS Standalone Asal 30 September 2016 /Unaudited\ ASSETS I. �on-current assets (a) Property. plant and equipment 5.961 1-1 (bl R1ght-of-u.se assets :s 21 (c) Capital v.urk-m-progress :!83 43 (d) Goodwill 141 34 (e) Intangible assets 62 53 (t) Investments in associate 3 66 (g) Financial .\ssets - Investments 3 30 -Others (h) Income tax assets (net) 6 73 (1) Other non-current assets 60 17 Tot.1.I non-current assets 6.550.51 II. Current assets (a) Inventories 6.184 69 (b) Financial Assets (i) Investments 205 04 (ii) Trade receivables 7.484 96 (ui) Cash and cash equ1vaJents 12185 (1v) Bank balances other than (111) above 53 26 (v) Other financial assets 724 34 (c) Other current assets 967 40 Total current assets 15,842.54 Total assets (l+11) 22,393.05 EQUITY AND LIABILITIES I. Equity (a) Equity share capital l,038 52 (b) Other equity 6.106 z, Total equity 7.144 74 II. Liabilities (1) Non-current liabilities (a) Financial L1abilit1es (1) Borrowings 997 99 (11) Lease habd,ties 28 34 (iii) Other financiaJ liabilities 0 22 (bl Provisions 45 75 (c) Deferred tax liabilitit:s (m�t) 37442 Total non-current liabilities l.-1-16,72 (2) Current liabilities (a) Financial Liabilities (i) Borrowings 8,849 23 (ii) Lease liabilities 3 52 (iii) Trade Payables a) Total outstanding dues of micro enterprises and small enterpnses 75 27 b) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,918 87 (iv) Other financial liabilihes 368 59 (bl Other current liab1lit1es 350 89 (c) Provisions 94 97 (d) Current tax liab11it1 es (net) 14025 Total current liabilities 13,801.59 Total liabilities 15,!48.31 Total e-Quitv and liabilities (1+11) 2?.J93.lr.' (Rs. In Crores) As at 31 :\<larch 2026 (Audited\ 5,793 1-1 2975 423 71 141 34 62 01 3 66 3 30 24 Qj 38% 5211 6.572.13 4.626 70 17 70 4,790 49 363 45 28 07 650 50 886 88 ll.363. 79- 17.935.92 1,038 17 5.744 49 6 7R?. 66 815 81 30 55 022 57 83 343 25 1.247.66 6,056 52 3 40 71 99 3.012 49 404 48 222 69 104 74 2929 9.905.60 11.153.26 17.935.92
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l'AKADn:p l'IIOSl'IIAn:s LIMrn:11 Kegd. (Hlicc: Slh Flour, Bayan Bhaw:111, 1'1,I N �larg, Bhubaucswar-751 001, CIN -L20122UK198ll'LC001020 STAn:Ml;:NT OF 1/NAlJDln:o STANIIALON!;: FINANCIAL K1':SIILTS .-CJK nm QlJAKn:K ANII SIX MONTHS �:N111':D s�:i•TI<:Mlll<:K 30, 2026 Particulars Quarter cnllct.l Qual'ICI' ended Quarter cn dct.l Six months en de d Six months en de d \'car ended 30 Sc11lcmbc1 2026 30 ,lune 2026 30 Sc11tcmbcr 2025 30 September 2026 30 Scptcmbc1 2025 31 March 202<, llnmu.litct.1 l!nauditc1I llnimdiled Vo,111,uli1c�I l fnnudih:-d A111lhc1I 1 Income (a) Re, 1.:nuc f1 om opc1 al10ns 7,164 06 U, 1'.2'-1 25 6,872 '.20 11,488 31 11,175 70 2] ,8'.2h .14 (bl Olhe1 Income 17 75 21 57 41 71 39 J"> 75 76 14,, 58 l'olal income 7,381.81 6,145.82 6,913.91 13.527.63 I l,451A6 21,972.n 2 Ex11cnscs (a) C'osl of rnw mate1 ials consumed 3,169 41 3 555 35 3)36 61 6,724 76 5 711 85 13,247 47 (b) Pu1clrnse ul stut:k-111-t1.Jde 3,356 20 1,857 33 1,980 12 5,213 53 3,511 30 ),lJ5b 9() (c) Change m 111venlu1 it!s of t'in1shed goods, SIUl:k-m-l1c1de and wu1 k Ill p10g1ess (548 95) (941 86) 44 53 (1,490 81) (892 (,I) (i.071 85) (d) Employct: bend1ls expense 83 65 87 21 81 94 170 8(, ll>2 17 )lb b8 (e) Finance cosls 158 02 131 70 140 25 289 T!. 244 60 527 7H (I) Dcp1 ec1c'IL1011 and <1mrnt1sat1nn cxpcnsl !s 109 01 I us t,8 89 58 214 69 175 hlJ 41)] 20 U . .d Othe1 exoe nscs 890 JO 845 l)l) 872 36 l , 71() 29 I c,35 C,5 J.2IJ4 81 Total cxucnscs 7,217.64 5,(,41.40 6,445.39 12,859.04 IU,558,56 20,605.05 3 Pru lit before exceptional items �111d t:1x ( 1-2) 164 17 5lJ4 42 468 52 668 59 892 l)() 1,167 87 4 Excc11tional items (refer Note 3) 21 8() 21 8lJ (3') 42) 5 l'rulit hel'ure tax (3+4) 164.17 526.22 -468.52 61)0.Jl) 892,IJ0 J,328.4:i 6 Tax CXJJCIISC (ct) Cui rent tc1x 34 51 111 74 118 '>2 146 25 221 76 310 73 (b) lm:onrn tax dw1gc/(l:1t:d1t) ol earlie1 pi.-:11mls/yea1 0 01 - . IJ lll (I 33 (5 70) (c) Dd'cn ed lax drn, ge 8 64 21 88 7 67 )() 52 13 28 26 58 Totaltax e>nl\D1W la+b+cl 43.16 133,62 126.59 176.78 233,71 331.61 7 Profit for the ucriuJ/ycar (5-6.) ULIII 31)2.611 341.93 513,(11 659.19 996.84 8 Othc1 comprehensive loss (net of tax) Items I hat will nut he rcdassilied to pl'ulit or loss in subsequent pe1 ioll/yc;ir, net or tux K.e-measu1e mcnt gmn/(luss) on defint:d bc 1rnflt plans I 81 0 7H l I OJ) 2 59 ( I 171 4 8� lm.:umi.: IHX ct T ccl on above (0 45) '° 20\ 0 °G lU 65 0 JU ll 'I Total other co11111rehensivc loss/(inrnmcl 1.36 0,58 (U,771 1.94 (U.87) 3.61 9 Tu1a1 cuJ.Dnrehensive incu1111.i for the ncrim.1/,•e:.ir, net ol tax(7+8) 122.37 393.18 341.16 515.55 658.32 1,000.45 1U Paid up equity slrn1 c capilal(nominul vulue of Rs l O cm.:h) I ())8 17 11 Othe1 equity 5,744 49 12 Earnings per equity share (EPS) (Ks. IO each) * (a) Basic (Rs ) I 17 37 8 3 29 4 95 6 35 9 bl _ (bi Diluted (Rs J I 16 3 78 1 29 4 94 G JS l) ()l) '� E..11 ning pc1 �t1�11t�• s.hru 1.1(EPS) fu1 Ult.: qua1 Leis ended 10 Seµkmbe1 .:![!::!(>, "J(} June 2026, 10 Scµtcmbc1 2025 and six 111onlhs ended 10 Septembt.:1 2026 und 10 Scpkmbc1 2025 is nol an11ual1scd
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PARADEEP PHOSPH..\ TES LI\IITED Regd. Office: 5th Floor, Ba�·an Bhawan, Pt J 'i \larg, Bhubaneswar -751 001, Cl'i -L20122ORJ981PLC001020 ST..\ TE\IE'iT OF l''iAXDITED ST A'iDALONE CASH FLOWS FOR THE SIX \IO'iTHS E'iDED SEPTE\IBER 30, 2026 /Rs. in Crores) Six months ended Six months ended 30 September 2026 JO September 2025 (l" naudited l (l"naudited) ..\. Cash Flow from Operating Activiries Profit/(loss) before Tax 690.39 892 90 Adjustments for: Depreciation and amortisation ..:xpenses 214.69 175 60 Finance costs 262.63 221 93 rnterest income (3.89) ( 11 08) Loss on sale' discard of property. plant and equipmem (net) 14.97 13 89 Profit on sal� of current invesunents (4.00) (30 57) Loss aHo,vance 1.51 20 21 Bad debts, claims and advances written off - 0 03 Cnspent liabilities1provis1on no longer required written back (5.46) (2 18) Foreign exchange fluctuation loss unrealized (net) 13.35 2 85 Employee share based compensation expense 0.67 0 47 Operating cash flow before working capital changes 1.184.86 1.294 05 ..\djusrments for: (ncr..:ase in invemorit:s (1,557.99) (1.233 12) Increase 111 trade receivables (2,695.79) ( 1.029 78J Increase in financial and other assets (292.49) (18232) Decrease in trade payables. other cwTent liabilities 1,069.08 2.411 89 [ncrease in provisions (19.28) 117 911 Cash (used)/generated from operarion5 (2.311.62) 243 80 [ncome taxes paid I net of refunds) (3.06) (8222) Net cash (used)/generated from operating acrivities (_..\) (2.314.68) 161 58 B. Cash nows from in,•esring activities Proceeds from sale of property. plant and equipment 0.39 13 99 Acquisition of property. plant and equipment, including capiraJ work in progress, (310.63) (471 50) capital advances and capital creditors Investments in current investments - murual funds (2,838.11) (5,972 56) Proceeds from sale of current investments - mutual funds 2,654.78 5.128 58 Interest recciYed 4.28 II 93 lnvestinent in/proceeds from dc::posits.-01.her earmarked balances (1.80\ 46 27 Net cash used in investing activities (B) (49JJO) (1-243.28) C. Cash flow from financing activities Proceeds from issue of share capital 1.65 8 23 Proceeds from non-current borrowings 602.76 200 00 Repayment of non-current borrmvings (502.95) (187 44) Proceeds from current borrowings 15,489.05 8.547 16 Repayment of current borrowings (12,582.28) (8.054 00) Payment made cowards lease liabilities (1.80) (2 24) Dividend paid (142.07) (99 79) Interest paid (199.18) 1169_97) '.'lriet cash generated from financing acri"·iries (C) 2.665.18 241 94 :-.let decrease in cash and cash equivalents tA�B-C) (140.60) (839 75) Cash and cash equivalents at the beginning of the pe1iod 363.45 934 51 Cash and cash eouivalents at the end of the period 222.85 94 76
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�otes: 1 The above standalone financial results of Paradeep Phosphates Limited C-the Company") have been prepared in accordance \\·ill1 Indian Accounting Standards ("Ind AS") prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with the relevant ruJes thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 2 Pursuant to the Scheme of Arrangement between the Company and Mangalore Chemicals and Fertilizers Limited ("MCFL"), the purchase price allocation under Ind AS I 03, Business Combinations, was recognised on a provisional basis in the financial statements pending completion of the valuation exercise The measurement period prescribed under Ind AS 103 expired uuring the current quarter and no adjustments to the provisional fair values of the identifiable assets acquired and liabilities as urned were required Accordingly, the provisional purchase price allocation has become final 3 On 21 November 2025, the Government of India notified four Labour Codes - the Code on Wages, 2019, the Industrial Rel@tt0ns Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and \\forking Conditions Code, 2020 (hereinafter referred to as ·Labour Codes") Subsequently, relevant authorities have come out with Rules and FAQs to enable assessment of the financial impact due to such changes in Regulations Based on the Company's continued assessment, the gratuity and leave liability was reassessed and the impact of the same has been recognised as an exceptional item in the financial results for the quarter ended 30 June 2026 No further adjustment was required during the quarter ended 30 September 2026 4 As the Rabi Subsidy notification of Department of F ertlizer has not been notified, the Company has recognised subsidy income m accordance with the existing Kharif subsidy notification and the terms prescribed therein 5 During the quarter ended 30 September 2026, the Company assessed the net realisable value of its inventories in accordance mth Ind AS 2, Inventories Based on such assessment, a wTite-dov,m of Rs 59 98 crores was recognised in respect of ,n,·cntonc whose carrying value exceeded their net realisable value as at the reporting date Accordingly, inventories have been carried Ill the lower of cost and net realisable value 6 The Company's operations fall within a single business segment ·'Fertilisers and Other Trading Materials" Hence, no separat.: segment information is disclosed 7 The above standalone financial results were reviewed by the audit committee and approved by the Board of Directors in their respective meetings held on 29 October 2026 The results have been reviewed by the Statutory Auditor's of the Company. who have issued an unmodified report on the same For and behalf of Board of Directors of N. Suresh Krishnan Managing Director (DIN:0021965) Date - 29 October 2026 Place : Kolkata
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BS R & Co. LLP Chartered Accountants Godrej Waterside, Unit No. 603 6th Floor, Tower 1, Plot No 5, Block - DP Sector V, Salt Lake, Kolkata - 700091 Tel: +91 33 4035 4200 Fax: +91 33 4035 4295 Limited Review Report on unaudited consolidated financial results of Paradeep Phosphates Limited for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Paradeep Phosphates Limited 1. We have reviewed the accompanying Statement of unaudited consolidated financial results of Paradeep Phosphates Limited (hereinafter referred to as "the Company"), and its share of the net loss and total comprehensive income of its associate for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). 2. This Statement, which is the responsibility of the Company's management and approved by the Company's Board of Directors, has 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. 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. 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. We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the Company and Zuari Yoma Agri Solutions Limited (associate of the Company). 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The Statement also includes the Company's share of net loss of Rs. Nil and Rs. 0.06 crore and total comprehensive income of Rs. 0.04 crore and Rs. 0.03 crore for the quarter ended 30 September 2026 and for the period from 1 April 2026 to 30 September 2026 respectively, as considered in the Statement, in respect of its associate, based on its interim financial information which has not been reviewed. According to the information and explanations given to us by the management, this interim financial information is not material to the Company. 8 SR & Co. (a partnership firm Wth Registration No. BA61223) convl!.rted into a SR� Co LLP (a Limited Liability Partnership 'Nith LLP Registration No. AAB-818-1) with effec.1 rmm October 14, 2013 Registered Office: 141h Floor, Central 8 \/\ling and North C Wn_g , e:�o IT Paric 4, Ne5cD Center, Western !=x-press HltjjllwiY, Gare:gann {E.a50. Mumbai - 400063 Page 1 of 2
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BS R & Co. LLP Limited Review Report (Continued) Paradeep Phosphates Limited Our conclusion is not modified in respect of this matter. Mumbai 29 October 2026 For B S R & Co. LLP Chartered Accountants Firm's Registration No.:101248W/W-100022 Bu r j i s D;gl! •lly Jign,d by � BurjlJ T:hmLJrasµ Tehmurasp P�r<1iw.,la P d . I - -™i,,c202�. 1 o.lj ar 1wa a ' 1,,4&:45-ono· Burjis Pardiwala Partner Membership No.: 103595 UDIN:26103595ARAKFM3316 Page 2 of 2
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PARA.DEEP PHOSPHATES LIMITED Regd. Office: 5th Floor, Bayan Bhawan. Pt J � Marg, Bhubaneswar-751 001. CI� -L20122ORJ981PLC001020 STATEMENT OF ASSETS A:\'D LIABILITIES Particulars Consolidated Asat 30 September 2026 IUnaudited) ASSETS L :\13n-1;;111,cnt a,'liset . .i; (oj ?mpc-r ty. pltmt' ru1i.l eq11rprncn1 5,961 1� (bJ Ri�ht"'\)f-'I.J!i: JSSc.i.S 28 21 !c/ Ci1,p1t:d work•m;:rrtig.rcss 283 43 (d! Goo�\'111 141 34 (cl lr,tang,blc11,sd.i 62 53 it'I E.qwt)- tlCCOUilte,.I In\ 1.S011Cnt 3 74 (g'1 F1na.m:.1al •\&sl.:ts -ltn:estrnen'5 3 30 -Otl1m 1n1 lnct:irnc mx �cts �m�tj 6 73 11) Other nan-c: utt'enl :li.5.t!ti. 60 17 Tutitl non-<:urrcnt �e.l; 6.550.59 IL Current :.t"cl.S \ul lrw�md111;:; 6,184 69 ib'I F1n;1m:nl -�S:CLS ! I) Jll'\15'1.m�Jtts 205 04 ( 1iJ Trade rcct.l\'ubl�::i 7.484 96 \h1) Cn.;J, .u,d ash cquhl.1«1t< 222 85 [" 1 Bru,k baJonoe< �the, than ti!,) .ilio,, 53 26 1-.) Other tin.i.ncLlll l.1.5St:'ts 724 34 1,1 Oliurr C'I.Ullml ass.m · 967 40 Tola.I curr�nl a�ts 15.842.54 To.,,.! as.ru lf-[I) 22,393.13 EQUITY Al;l,l LIABILITIES L Equity ,., E:qwtv :iharc �ilprml 1,038 52 ibl Ott1�1 �Ult)' 6.106 30 Tot. I tq11ity 7,144.82 TI. Liabllirl_,. fl j X1:1n-currcn1 ll�bHhit:s (OJ Ffm1nc1a.l l1'1b11lt1�s ti) Bortow111� 997 99 fli I L�ic1 lmb1hn�s 28 34 !ml Otlir.:r llmmCJJ.l ha.b1t1111.."'S 02 2 rhl Prons101lS: 45 75 [<I Ocfette.d t.l.--C l1.w.b.1r1ues 111e1 I 374 42 To�! 11011-<:urr-ic:nt liitbiliti� 1.446.72 fl} €urn:u1 li:=-bilitia 1•1 Finanool Luib1l1ucs [ t I BnrroVr;� r:1g.5, 8.849 23 1111 L>ase l,ub,lim,s 3 52 1110 Trade P,,,,at,les al Tomf outs.uind.ttjg dues ot m1i:t1,;,1 enr�rptt.Sr!:5 arid .una.ll i!IHerprlScs: 75 27 bJTm.al oua,mr,d1�:;;. du� ul cre.dit<Jr, othtr thw1 m.tt:ro enterpris.e!I. u.nd . ..:1.tni.d: t:nli:rpn.SC'§ 3.918 87 (" l Othe,- fin.,w,lll h>b,hues 368 59 [DI Other t:1.lrrent Trnb1tme.s 350 89 (<! Prci\1s1c,ns: 94 97 1d1 Cwrenc "" !1ub1l1(1e, \m,ll 14025 Total i:.urretll liubililies 13,801.59 Total li.abiliti� 15.248.31 T iJw.l CQtiit�• �nd lltlbilicics tl+U I 22.393.13 (Rs. In Crores) As at 31 '\larch 2026 /Audited) 5.793 14 29 75 423 71 141 34 62 01 3 70 3 30 24 05 38 96 52 21 6.572.17 4,626 70 17 70 4,790 49 363 45 28 07 650 50 886 88 11.363.79 17,935.96 1,038 17 5,744 52 6,782.69 815 81 30 55 0 22 57 83 343 25 1,247.66 6.056 52 3 40 71 99 3.012 49 404 48 222 69 104 74 29 30 9.905.61 11,153.27 17.935.96
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I 2 3 4 5 ,, ' H 9 JO II 12 IJ H IS PAKADEEP PllOSPHArns LIMITED Rcgtl . Office : 51h 1''luo1 , Bnyan Bhnwnn, Pl J N Ma1g, Bhubancswa1 -751 001, CIN -L20122OKl!::181PLCUUIU20 STATEMENT OF UNAUDITED CONSOi.i DATED FINANCIAL RESULTS rnR THE QUARTEK AND SIX MONTHS ENDED SEPTEMBER JO, 2026 Partiulars Qu111 tc1 enc.Jed Qmult'.'1 t=ndctl Qm1rlc1 cmlctl Six months c111Jcll Sb. mt.Jllth,- \"Lu1cll JU September 2026 JO J1111c 2026 JO Sc1>Lcmbcr 2025 JO Sc11tc111bc1 2026 JO Sephimhc1 2025 Ururndilcd Unaudited U1rnu11ih�1I Unaudited Umwdltc,I llncomc (u) Rcvcnt1c fiom opciat1011s 7,36406 6 124 25 (1 872 20 I J-INH 3 I 11 375 7U (l:>J Olhc, Income 17 7; 21 57 41 71 3lJ 32 75 7(i Tollll1nc.ornc 7,38IJU 6,145.112 6;913,91 13,527.63 11,451.46 1(1':xpeuscs (a) Cosl ul I im mah:1 iuls rnns11mcd 3,169 <l l 3 55 5 35 3 2J6 61 6 72, 76 \ 721 H\ (b) Pm chase ufslock-1n-l1adc 3 3\6 2U l 85 7 33 I YlHl 12 5,213 53 35 11 30 (cl Change 111 im•cnlorics of fimshcd goods sluck-m-llmk mid work in µ1ogrcss (548 95) (941 811) 4 ..j 5:, ( l,'-190 81) l8'J2 hi) (d) Emµloycc bcncflls cxµcnsc 83(15 K7 21 81 9-J. 170 8(, 1£12 17 le) Finmux: wsls 158 02 1)1 70 14() 25 289 72 2;4 60 tfJ Dcp1ccrnllon ,111d mnmlls;1Lio11 cxpi..mscs 109 OJ 105 (18 89 58 21.J 69 175 (1() (1:J OiliCJ C\'D.CJ\SCS H.9111!l 8-15 99 M72 3() I 736 29 l 635 <,5 'ro1111 UJJCIISCS 7,217.64 5,641.40 6,445.39 12.M59,U4 JU.55!-i,56 ll'rofil bdorc shue or 1uofit/(loss) from e1.111il)' 11crnunlell iuveslmcnt ,cxcc11tional items 16 4 17 jl)..j '-12 4(,K 52 G6K 59 892 IJ{) umlt.u fJ-2) Share of p1 oril/(loss) r1 om associate# ti OU t0 ll(,) 11 UI \U ltf,J 111511) ]P1 ofH befol'e cxccplio1111I items mu.I lax (3+4) 164.17 504.36 468,53 668.53 892.40 11!:xceptional ilems (1de1 Note 3) 21 IUJ 2J 80 hofit b.cfo1·c l .u: (5+6} 164-17 5lo.lL 46H.53 690.JJ H92.40 'fnx t!lr.'.pcnse (a) Cuucnl lax 34 51 111 74 118 92 146 25 221 76 (b ) Income lnx chmgc/tcrcdil) ol cailic1 pc1iods/ yea1 0 OJ . 0 01 11)31 (c) Dcfc1red la.x cha1gc H 64 2IHK 7 67 3U 52 13 2H To1 ... 111n \!.l,tti:n� ,11-1-b+fl 43,16 133.62 126.SIJ 176.78 .233.JJ !Profit for the pcriod/veur (7-8) 12LOI 392.5! 341.94 513,55 658,69 IOI her co111p1 ehensive loss (net or tax) A llt:ms Lhnl wil l be 1ei.:lass11'1cd Lo pwril m loss Exchm1ge differences on IJ anslallon of foreign ope1uLJons II 114 lltl5 ,r111 11,19 O(iJ .Items lhal will not be recl11ssificd lo profit or loss in subsequent ()criod/ye;ll'i ncl of tax ID Re-meusu1emcnl gmn/(lossJ on del'mcd benclH plmrn IHI 0 7H r I 1131 2 59 111 71 Jnc.wncJa."i: cffc.cl..ull illm\1c ((14;1 (0 201 112!, (0 65 ) 11 30 Totul olher cu111p1'el1c11sivc incomc/(lossl 1.40 0,63 (0.661 2.03 (0.241 Tolal rnm111·cheusivc income for the 11e1iml/y1rnr, nel or tax(9+10J 122.41 393.17 341.28 515.58 t.58.45 r1•Ldll 11Udliu1111Jlc IQl Owne1s oflhc com1H111) 12111 1 392 54 3'1194 .513 55 (158 69 IOlher compl'ehensivc iucomc attribu table lo: Owne1 s or Lhc compml) I 411 0 (13 lO (,UJ 2 03 (IJ 2<1 J'ot11I co111p1·ehcnsivc income :1Uribulnhle lo: o,,nc1s oflhc company 122 41 393 17 34 I 2H )15 58 (,.5845 fa1d up eqmly shurc cup1tnl(nom11rnl 1 .iluc of Rs IO e.ich) Other cqmly 11!:arnings 11cr equity share (EPS) (Rs.IO eHch) � l_n ) Bns1c(l-ls ) I 16 37H 3 30 4'J.J ('35 lib! D�uh,d (R.s I 11 <, 3 7K 3 29 4 9-1 (i 34 • li.L11Jmllt, pct Cllllll) d11t.ill(El'S) t'tll 1]11: �u.ulds u11,foJ l.lJ Seplcmbc1 2026 30 June 2026 30 Scple111bc1 2025 and lfl.li. 111011.l.hs c1•tlcU :111 S1.?fll.i:.u.1lh:11 '111 tf, llittl lUSLl�L�1l..ie1 !111.'f JS uol .lillr1u.1Wl,.1J # ltcms prcscnlcd ilS 'O' Ill c below 1ound111g off cm1venl1011 P,l"L lu ('1111i;�j Yc111 endcll JI Ma1·ch 2026 Audited ll 826 34 l..t<, 5H 21,972.92 13,247 ;7 395(1 % ( I 071 KS) 336 (18 )27 78 '-103 20 J2U➔KI 20.605,05 13 C,71P (0--W) 1,367.JH (39 421 1,327.96 310 73 (5 70 26 58 331.61 996,35 0 8.5 H2 ii 21, 4.46 l,OOU.81 9%3':t 4 .j{i l,tJOO HI I U3H 17 5 7;4 \2 ") 60 9 59
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PA.JU.DEEP PHOSPH.-\ TES L[\IITED Regd. Office: 5th Floor, Bayan Bhawan, PtJN \larg, Bhubaneswar-751 001, Cl:\" -L20122OR\98\PLC00I020 STA TE\IE'.'i"T OF lX-\ l'DITED CONSOLIDATED CASH FLOWS FOR THE SIX \1O:\"THS ENDED SEPTE\lBER 30, 2026 (R�. in Crores) Six months ended Si.x months ended 30 September 2026 30 September 2025 /lnaudited) (lnaudited) .-\. Cash Flow from Operating Activities Profit/(loss) before Tax 690.33 892 40 Adjustments for: Depreciation and amortisation expenses 214.69 175.60 Finance costs 262.63 121 93 Interest income (3.89) 111 08) Loss on sale , discard of property. plant and eqmpment (net) 14.97 23 89 Profit on sale of current investments (4.00) (30 57) Loss allowance 1.51 20 21 Bad debts, claims and advances written off . 0 03 Lnspenl liabilities.-provision no longer required written back (5.46) (2 18) Foreign exchange fluctuat10n loss unrealized (net) 13.35 2 85 Employee share based compensation expense 0.67 on Share ofloss from associatt: 0.06 0.50 Operating cash How before working capital changes 1.184.86 1.294.05 Adjustments for: Increase in im entories (1,557.99) (2.233 12) Increase in trade receivables (2,695.79) ( 1.029 78) Increase in financial and other assets (292.49) ( 182 32) Decrease in trade payables, other cUITcnt 11abilities 1,069.08 2.412 89 Increase in provisions (19.28) I 17 92) Cash (used)/generared from operations (2.311.62) 243 80 Income taxes paid ( net of refunds) (3.06) 18222) �et cash (used)/generated from operating activities (.-\.) (2.314.68) [61 58 B. Cash flows from investing activities Proceeds from sale of propeny. plant and equipment 0.39 13 99 Acquisition of property. plant and equipment, including capital work in progress, (310.63) (471.50) capital ad, anccs and capital �red.itors Investments in current investments - mutual funds (2,838.11) (5.972 56) Proceeds from sale of CUn"ent investments - mutual funds 2,654.78 5. l28 58 Interest received 4.28 l I 93 Investment in/proceeds from deposits/other earmarked balances (1.80) 46 27 Net cash used in investing activities (B) (491.10) f 1.143 28 I C. Cash flow from financing activities Proceeds from issue of share capitaJ 1.65 8 23 Proceeds from non-current borrowings 602.76 200 00 Repayment of non-currenl borrowings (502.95) I 187 44) Proceeds from CWTent botTowings 15,489.05 8.547 16 Repayment of current borrowmgs (12,582.28) (8.054 00) Payment made towards lease liabilities (1.80) (2 24) Dividend paid (142.07) (99 79) Interest p3.Id /199.18) (169 97) �et cash generated from financing acthities (C) 2.665.18 241 94 Net decrease in cash and cash oquivalents (A-B+C) (140.60) (839 75) Cash and cash equivalents al I.he beginning of the penod 363.45 934 51 Cash and cash equivalents at the end of the period 222.85 94 76
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�otes: I The above consolidated financial results of Paradeep Phosphates limited (·'the Company") have been prepared in accordance with Indian Accounting Standards ('·Ind AS") prescribed under Section 133 of the Companies Act. 2013 ('the Acf) read with the relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India (listing Obligations and Disclosure Requirements) Regulations. 2015 2 Pursuant to the Scheme of Arrangement bernreen the Company and Mangalore Chemicals and Fertilizers limited ("MCFL"), the purchase price allocation under Ind AS 103, Business Combinations, was recognised on a provisional basis in the financial statements pending completion of the valuation exercise The measurement period prescribed under Ind AS 103 expired during the current quarter and no adjustments to the provisional fair values of the identifiable assets acquired and liabilities assumed were required Accordingly, the provisional purchase price allocation has become final 3 On 21 November 2025, the Government ofindia notified four labour Codes - the Code on Wages, 20 I 9. the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (hereinafter referred to as ·'Labour Codes") Subsequently. relevant authorities have come out with Rules and FAQs to enable assessment of the financial impact due to such changes in Regulations Based on the Company's continued assessment, the gratuity and leave liability was reassessed and the impact of the same has been recognised as an exceptional item in the financial results for the quarter ended 30 June 2026. No further adjustment was required during the quarter ended 30 September 2026 4 During the quarter ended 30 September 2026. the Company assessed the net realisable value of its inventories in accordance with Ind AS 2, Inventories Based on such assessment, a write-down of Rs 59 98 crores was recognised in respect of inventories whose carrying value exceeded their net realisable value as at the reporting date Accordingly, inventories have been carried at the lower of cost and net realisable value 5 As the Rabi Subsidy notification of Department ofFertlizer has not been notified. the Company has recognised subsidy income in accordance with the existing Khariff subsidy notification and the terms prescribed therein. 6 The Company's operations fall within a single business segment '"Fertilisers and Other Trading Materials" Hence, no separate segment information is disclosed 7 The above consolidated financial results were reviewed by the audit committee and approved by the Board of Directors in theit respective meetings held on 29 October 2026 The results have been reviewed by the Statutory Auditor's of the Company, who have issued an unmodified report on the same For and behalf of Board of Directors of Paradeep Phosphates Limite lJ kvil;L.- N. Suresh Krishnan Managing Director (DIN:0021965) Date - 29 October 2026 Place : Kolkata