Zuari Agro Chemicals Limited — quarter ended 31 March 2026 (audited) and year ended 31 March 2026 (audited)
| S. No | Particulars | STANDALONE | CONSOLIDATED | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 3 months ended 31/03/2026 Audited |
3 months ended 31/12/2025 Unaudited |
3 months ended 31/03/2025 Audited |
Year ended 31/03/2026 Audited |
Year ended 31/03/2025 Audited |
3 months ended 31/03/2026 Audited |
3 months ended 31/12/2025 Unaudited |
3 months ended 31/03/2025 Audited |
Year ended 31/03/2026 Audited |
Year ended 31/03/2025 Audited |
||
| 1 | Income | ||||||||||
| (a) Revenue from operations | – | – | – | – | – | 187.33 | 343.70 | 951.99 | 3,199.72 | 4,436.09 | |
| (b) Other income | 7.14 | 0.25 | 0.25 | 17.65 | 27.25 | 8.22 | 1.17 | 21.81 | 20.30 | 54.28 | |
| Total income | 7.14 | 0.25 | 0.25 | 17.65 | 27.25 | 195.55 | 344.87 | 973.80 | 3,220.02 | 4,490.37 | |
| 2 | Expenses | ||||||||||
| (a) Cost of raw material and components consumed | – | – | – | – | – | 6.75 | 6.54 | 416.47 | 1,091.31 | 1,907.98 | |
| (b) Purchases of traded goods (Stock in Trade) | – | – | – | – | – | 201.89 | 226.70 | 266.68 | 1,100.52 | 991.05 | |
| (c) Changes in inventories of finished goods, traded goods (stock in trade) and work in-progress | – | – | – | – | – | (58.95) | 48.73 | (77.62) | (33.25) | (133.28) | |
| (d) Employee benefits expense | 0.75 | 0.49 | 2.25 | 2.36 | 3.75 | 16.83 | 18.24 | 33.50 | 111.88 | 138.43 | |
| (e) Finance costs | 13.76 | 14.16 | 21.11 | 57.56 | 85.90 | 17.11 | 17.95 | 36.14 | 101.41 | 168.31 | |
| (f) Depreciation and amortisation expense | 0.04 | 0.04 | 0.01 | 0.15 | 0.05 | 4.78 | 4.22 | 25.20 | 58.69 | 101.50 | |
| (g) Other expenses | 5.13 | 1.88 | 3.00 | 9.78 | 8.38 | 35.23 | 34.22 | 280.49 | 619.89 | 1,165.58 | |
| Total expenses | 19.68 | 16.57 | 26.37 | 69.85 | 98.08 | 223.64 | 356.60 | 980.86 | 3,050.45 | 4,337.57 | |
| 3 | Profit / (loss) before exceptional items and tax from continuing operations (1-2) | (12.54) | (16.32) | (26.12) | (52.20) | (70.83) | (28.09) | (11.73) | (7.06) | 169.57 | 152.80 |
| 4 | Exceptional items | 0.08 | (0.13) | – | 1,168.91 | – | (2.80) | (2.90) | – | 811.79 | – |
| 5 | Share of profit of joint venture | – | – | – | – | – | 5.87 | 44.36 | 39.51 | 217.60 | 150.33 |
| 6 | Profit / (loss) before tax from continuing operations (3+4+5) | (12.46) | (16.45) | (26.12) | 1,116.71 | (70.83) | (25.02) | 29.73 | 32.45 | 1,198.96 | 303.13 |
| 7 | Tax expense/ (credit) | ||||||||||
| (a) Current tax | 2.14 | 15.99 | – | 18.13 | – | 1.15 | 15.99 | 4.52 | 75.17 | 62.78 | |
| (b) Tax relating to earlier years | – | – | 1.31 | – | 1.31 | – | 1.31 | – | – | 1.31 | |
| (c) Deferred tax charge/ (credit) | – | (24.70) | – | 141.13 | – | (1.07) | (25.96) | (0.58) | 141.43 | 8.08 | |
| Income tax expense/ (credit) | 2.14 | (8.71) | 1.31 | 159.26 | 1.31 | 0.08 | (9.97) | 5.25 | 216.60 | 72.17 | |
| 8 | Profit / (loss) after tax for the period / year from continuing operations (6-7) | (14.60) | (7.74) | (27.43) | 957.45 | (72.14) | (25.10) | 39.70 | 27.20 | 982.36 | 230.96 |
| 9 | Profit / (loss) for the period / year from discontinued operations | – | 4.58 | (2.67) | – | (0.95) | – | – | – | – | – |
| 10 | Tax expense of discontinued operations | – | – | – | – | – | – | – | – | – | – |
| 11 | Profit / (loss) for the period / year from discontinued operations (9-10) | – | 4.58 | (2.67) | – | (0.95) | – | – | – | – | – |
| 12 | Profit / (loss) for the period / year (8 + 11) | (14.60) | (7.74) | (22.85) | 954.78 | (73.09) | (25.10) | 39.70 | 27.20 | 982.36 | 230.96 |
| 13 | Other Comprehensive Income (net of tax) | ||||||||||
| A Items that will not be reclassified to profit or loss | |||||||||||
| Re-measurement gains / (losses) on defined benefit plans | 0.01 | – | 0.12 | 0.01 | 0.12 | 1.07 | – | (1.09) | 1.41 | (1.87) | |
| Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – | (0.27) | – | (0.35) | 0.50 | – | |
| Net (loss)/ gain on FVTOCI financial instruments | (319.33) | (204.87) | 5.67 | (524.20) | 5.67 | (319.33) | (204.87) | 5.67 | (524.20) | 5.67 | |
| Income tax relating to items that will not be reclassified to profit or loss | 37.06 | 29.30 | – | 66.36 | – | 37.06 | 29.30 | – | 66.36 | – | |
| Share of OCI of joint ventures | – | – | – | – | – | 1.58 | (0.20) | (0.77) | 1.06 | (1.00) | |
| B Items that will be reclassified to profit or loss | |||||||||||
| Share of OCI of joint ventures | – | – | – | – | – | – | – | – | – | – | |
| Exchange differences on translation of foreign operations | – | – | – | – | – | – | – | – | – | – | |
| Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | – | – | – | – | – | |
| Total Other Comprehensive Income (A+B) | (282.26) | (175.57) | 5.79 | (457.83) | 5.79 | (279.89) | (175.77) | 4.11 | (455.72) | 3.31 | |
| 14 | Total Comprehensive Income / (loss) for the period / year (12+13) | (296.86) | (183.31) | (17.06) | 496.95 | (67.30) | (304.99) | (136.07) | 31.31 | 526.64 | 234.26 |
| 15 | Profit attributable to: | ||||||||||
| Owners of the equity | – | – | – | – | – | (25.03) | 39.68 | 19.84 | 919.81 | 164.76 | |
| Non-controlling interest | – | – | – | – | – | (0.08) | 0.02 | 7.36 | 62.54 | 66.19 | |
| Other comprehensive income attributable to: | |||||||||||
| Owners of the equity | – | – | – | – | – | (279.89) | (175.77) | 4.28 | (455.85) | 3.74 | |
| Non-controlling interest | – | – | – | – | – | 0.00 | – | 0.12 | (0.17) | (0.43) | |
| Total comprehensive income attributable to: | – | – | – | – | – | (304.92) | (136.09) | 24.12 | 463.96 | 168.50 | |
| Owners of the equity | – | – | – | – | – | – | – | – | – | – | |
| Non-controlling interest | – | – | – | – | – | (0.08) | 0.02 | 7.19 | 62.66 | 65.76 | |
| 16 | Paid-up Equity Share Capital (face value INR 10/- per share) | 42.06 | 42.06 | 42.06 | 42.06 | 42.06 | 42.06 | 42.06 | 42.06 | 42.06 | 42.06 |
| 17 | Other Equity as per balance sheet of previous accounting year | – | – | – | 590.52 | 93.57 | – | – | – | 2,046.92 | 1,813.80 |
| 18 | Earnings/(Loss) per share (of INR 10/- each) (not annualised): | ||||||||||
| (a) EPS from continuing operations (INR) | |||||||||||
| 1. Basic | (3.47) | (1.84) | (6.52) | 227.64 | (17.15) | (5.94) | 9.43 | 4.72 | 218.70 | 39.17 | |
| 2. Diluted | (3.47) | (1.84) | (6.52) | 227.64 | (17.15) | (5.94) | 9.43 | 4.72 | 218.70 | 39.17 | |
| (b) EPS from discontinued operations (INR) | |||||||||||
| 1. Basic | – | – | 1.09 | -0.63 | -0.23 | – | – | – | – | – | |
| 2. Diluted | – | – | 1.09 | -0.63 | -0.23 | – | – | – | – | – | |
| (c) EPS from continuing and discontinued operations (INR) | |||||||||||
| 1. Basic | (3.47) | (1.84) | (5.43) | 227.01 | (17.38) | (5.94) | 9.43 | 4.72 | 218.70 | 39.17 | |
| 2. Diluted | (3.47) | (1.84) | (5.43) | 227.01 | (17.38) | (5.94) | 9.43 |
| Particulars | Standalone | Consolidated |
|---|---|---|
| As at Mar 31, 2026 (Audited) | As at Mar 31, 2025 (Audited) | |
| Assets | ||
| Non-current assets | ||
| (a) Property, plant and equipment | 5.14 | 47.15 |
| (b) Right of use assets | 4.29 | 7.69 |
| (c) Capital work-in-progress | – | 4.50 |
| (d) Investment property | 3.41 | 3.42 |
| (e) Intangible assets | – | – |
| (f) Intangible assets under development | – | – |
| (g) Investments in a joint venture | – | – |
| (h) Financial assets | ||
| – (i) Investments | 1,272.79 | 632.68 |
| – (ii) Loans | – | – |
| – (iii) Others | 0.06 | 1.06 |
| (i) Deferred tax assets (net) | 6.05 | 6.06 |
| (j) Other non-current assets | – | – |
| (k) Income tax assets (net) | 27.09 | 12.17 |
| Total Non-current assets | 1,318.83 | 714.73 |
| Current assets | ||
| (a) Inventories | – | 2.06 |
| (b) Financial assets | ||
| – (i) Investments | 1.15 | – |
| – (ii) Trade receivables | – | 6.95 |
| – (iii) Cash and cash equivalents | 6.89 | 153.68 |
| – (iv) Bank balances other than (iii) above | 2.96 | 1.84 |
| – (v) Loans | – | – |
| – (vi) Others | – | 0.07 |
| (c) Other current assets | 2.67 | 8.29 |
| Total Current Assets | 13.67 | 172.89 |
| Assets held for sale | – | 245.78 |
| Total assets | 1,332.50 | 1,133.40 |
| Equity and liabilities | ||
| Equity | ||
| (a) Equity share capital | 42.06 | 42.06 |
| (b) Other equity | 590.52 | 93.57 |
| Equity attributable to equity holders of the parent company | – | – |
| (c) Non-controlling interests | – | – |
| Total equity | 632.58 | 135.63 |