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Agro Phos India Limited

ISIN : INE740V01019
NSE : AGROPHOS
Face Value : 10
Industry : Fertilizers

EPS : -2.59
EPS (TTM) : -4.30
Price to Earning (P/E) : -11.05
Book Value : 25.67
Price to Bookvalue (P/B) : 1.12
Dividend Yield : 1 %
Return on Equity (ROE) : 10.11 %
Return on Capital Employed (ROCE) : 13.31 %

Agro Phos share price (28-Mar-2025)
National Stock Exchange NSE
Open / Close	29.17 - 28.63 -1.9 %
Low / High	28 - 30.77 9.9 %
Trade Volume	97,237
52 Week Low / High	0 - 0 NAN %

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Consolidated Standalone

CONSOLIDATED QUARTERLY RESULT FOR AGRO PHOS INDIA LIMITED

Date End	Dec 2023	Mar 2024	Jun 2024
No of months	3 months	3 months	3 months	months	months	months	months	months	months	months
Net Sales	180.55	49.61	239.16
Total Income	183.4	50.2	272.23
Total Expenditure	252.69	69.42	257.1
Other Income	2.85	0.59	33.07
Operating Profit	-69.29	-19.22	15.13
Interest	7.31	11.93	9.73
PBDT	-76.6	-31.15	5.4
Depreciation	4.13	5.03	4.87
Profit Before Tax	-80.73	-36.18	0.53
Tax	-22.45	-9.45	2.45
Profit After Tax	-58.28	-26.73	-1.92
Net Profit	-58.28	-26.73	-1.92
Equity Capital	202.74	202.74	202.74
Face Value (IN RS)	10	10	10
Calculated EPS	-2.88	-1.32	-0.1
Diluted Eps After Extraordinary Items	-2.88	-1.32	-0.1
Diluted Eps Before Extraordinary Items	-2.88	-1.32	-0.1

STANDALONE QUARTERLY RESULT FOR AGRO PHOS INDIA LIMITED

Date End	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
No of months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months
Net Sales	223.9	301.5	407.29	342.25	259.12	449.78	391.5	180.55	49.61	239.16
Total Income	229.6	302	407.79	342.69	261.01	451.61	392.48	183.4	50.2	272.23
Total Expenditure	214.2	266	376.55	312.12	250.84	457.39	318.55	252.69	69.42	257.1
Other Income	5.7	0.5	0.5	0.44	1.89	1.83	0.98	2.85	0.59	33.07
Operating Profit	15.4	36	31.24	30.57	10.17	-5.78	73.93	-69.29	-19.22	15.13
Interest	2.9	3.8	5.08	5.79	6.59	7.4	7.5	7.31	11.93	9.73
PBDT	12.5	32.2	26.16	24.78	3.58	-13.18	66.43	-76.6	-31.15	5.4
Depreciation	3.5	3.8	3.86	4.08	3.86	4.08	4.08	4.13	5.03	4.87
Profit Before Tax	9	28.4	22.3	20.7	-0.28	-17.26	62.35	-80.73	-36.18	0.53
Tax	3.4	4.3	8.9	5.79	2.12	-5.8	18.44	-22.45	-9.45	2.45
Profit After Tax	5.6	24.1	13.4	14.91	-2.4	-11.46	43.91	-58.28	-26.73	-1.92
Net Profit	5.6	24.1	13.4	14.91	-2.4	-11.46	43.91	-58.28	-26.73	-1.92
Equity Capital	202.74	202.74	202.74	202.74	202.74	202.74	202.74	202.74	202.74	202.74
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	0.28	1.19	0.66	0.74	-0.12	-0.57	2.17	-2.87	-1.32	-0.09
Diluted Eps After Extraordinary Items	0.27	1.19	0.66	0.74	-0.12	-0.57	2.17	-2.87	-1.32	-0.09
Diluted Eps Before Extraordinary Items	0.27	1.19	0.66	0.74	-0.12	-0.57	2.17	-2.87	-1.32	-0.09

Consolidated Standalone

CONSOLIDATED ANNUAL RESULT FOR AGRO PHOS INDIA LIMITED

Date End	Mar 2024
No of months	12 months	months	months
Net Sales	1071.43
Total Income	1077.68
Total Expenditure	1098.05
Other Income	6.26
Operating Profit	-20.37
Interest	34.13
PBDT	-54.5
Depreciation	17.32
Profit Before Tax	-71.82
Tax	-19.26
Profit After Tax	-52.56
Net Profit	-52.56
Equity Capital	202.74
Face Value (IN RS)	10
Calculated EPS	-2.6
Diluted Eps After Extraordinary Items	-2.59
Diluted Eps Before Extraordinary Items	-2.59

STANDALONE ANNUAL RESULT FOR AGRO PHOS INDIA LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	1160.6	1310.17	1071.43
Total Income	1172.5	1313.54	1077.68
Total Expenditure	1072.7	1205.61	1098.05
Other Income	11.9	3.37	6.26
Operating Profit	99.8	107.93	-20.37
Interest	16.7	21.27	34.13
PBDT	83.1	86.66	-54.5
Depreciation	12.3	15.56	17.32
Profit Before Tax	70.8	71.1	-71.82
Tax	12.4	21.07	-19.26
Profit After Tax	58.4	50.03	-52.56
Net Profit	58.4	50.03	-52.56
Equity Capital	202.74	202.74	202.74
Face Value (IN RS)	10	10	10
Calculated EPS	2.88	2.47	-2.59
Diluted Eps After Extraordinary Items	2.88	2.47	-2.59
Diluted Eps Before Extraordinary Items	2.88	2.47	-2.59

Consolidated Standalone

CONSOLIDATED PROFIT / LOSS FOR AGRO PHOS INDIA LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Gross Sales	41.24 Cr	116.06 Cr	131.02 Cr
Sales	41.24 Cr	60.99 Cr	71.82 Cr
Net Sales	41.24 Cr	116.06 Cr	131.02 Cr
Increase/Decrease in Stock	-3.01 Cr	5.95 Cr	-19.46 Cr
Raw Material Consumed	41.5 Cr	69.83 Cr	104.23 Cr
Opening Raw Materials	9.86 Cr	9.33 Cr	17.54 Cr
Purchases Raw Materials	30.33 Cr	68.34 Cr	108.66 Cr
Closing Raw Materials	9.33 Cr	17.53 Cr	27.73 Cr
Other Direct Purchases / Brought in cost	10.64 Cr	9.69 Cr	5.76 Cr
Power & Fuel Cost	2.96 Cr	3.8 Cr	6.07 Cr
Electricity & Power	2.96 Cr	3.8 Cr	6.07 Cr
Employee Cost	2.46 Cr	3.61 Cr	4.05 Cr
Salaries, Wages & Bonus	2.37 Cr	3.41 Cr	3.86 Cr
Contributions to EPF & Pension Funds	3 Lk	6 Lk	13.45 Lk
Workmen and Staff Welfare Expenses	6 Lk	14 Lk	6.03 Lk
Other Manufacturing Expenses	3.53 Cr	8.95 Cr	9.06 Cr
Processing Charges	59 Lk	1.06 Cr	1.36 Cr
Repairs and Maintenance	1.14 Cr	2.79 Cr	2.45 Cr
Packing Material Consumed	1.32 Cr	3.76 Cr	4.66 Cr
General and Administration Expenses	85 Lk	1.46 Cr	2.04 Cr
Rent , Rates & Taxes	29 Lk	28 Lk	37.19 Lk
Insurance	4 Lk	6 Lk	56.33 Lk
Professional and legal fees	33 Lk	26 Lk	43.43 Lk
Traveling and conveyance	19 Lk	78 Lk	60.69 Lk
Selling and Distribution Expenses	4.58 Cr	9.07 Cr	11.93 Cr
Freight and Forwarding	4.12 Cr	7.97 Cr	10.88 Cr
Miscellaneous Expenses	71 Lk	4.6 Cr	2.63 Cr
Bad debts /advances written off	0	1.59 Cr	58.31 Lk
Provision for doubtful debts	11 Lk	0	37 Lk
Loss on foreign exchange fluctuations	0	22 Lk	53.04 Lk
Loss on sale of non-trade current investments	0	0	4.84 Lk
Total Expenditure	53.58 Cr	107.27 Cr	120.56 Cr
Other Income	18.97 Cr	1.19 Cr	33.7 Lk
Interest Received	5 Lk	16 Lk	14.08 Lk
Profit on sale of Fixed Assets	0	63 Lk	0
Profits on sale of Investments	0	2 Lk	0
Provision Written Back	0	26 Lk	11.14 Lk
Foreign Exchange Gains	14 Lk	0	0
Operating Profit	6.63 Cr	9.98 Cr	10.79 Cr
Interest	1.95 Cr	1.67 Cr	2.13 Cr
Bank Charges etc	20 Lk	24 Lk	43.85 Lk
PBDT	4.68 Cr	8.31 Cr	8.67 Cr
Depreciation	1.1 Cr	1.23 Cr	1.56 Cr
Profit Before Taxation & Exceptional Items	3.58 Cr	7.08 Cr	7.11 Cr
Profit Before Tax	3.58 Cr	7.08 Cr	7.11 Cr
Provision for Tax	40 Lk	1.25 Cr	2.11 Cr
Current Income Tax	1.21 Cr	1.86 Cr	2.43 Cr
Deferred Tax	0	-61 Lk	-24.57 Lk
Profit After Tax	3.18 Cr	5.83 Cr	5 Cr
Consolidated Net Profit	3.18 Cr	5.83 Cr	5 Cr
Profit Balance B/F	10.89 Cr	14.12 Cr	19.44 Cr
Appropriations	14.07 Cr	19.95 Cr	24.44 Cr
Other Appropriation	-5 Lk	51 Lk	-7.46 Lk
Earnings Per Share	1.57	2.88	2.47
Adjusted EPS	1.57	2.88	2.47

STANDALONE PROFIT / LOSS FOR AGRO PHOS INDIA LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Gross Sales	41.24 Cr	116.06 Cr	131.02 Cr
Sales	41.24 Cr	60.99 Cr	71.82 Cr
Net Sales	41.24 Cr	116.06 Cr	131.02 Cr
Increase/Decrease in Stock	-3.01 Cr	5.95 Cr	-19.46 Cr
Raw Material Consumed	41.5 Cr	69.83 Cr	104.23 Cr
Opening Raw Materials	9.86 Cr	9.33 Cr	17.54 Cr
Purchases Raw Materials	30.33 Cr	68.34 Cr	108.66 Cr
Closing Raw Materials	9.33 Cr	17.53 Cr	27.73 Cr
Other Direct Purchases / Brought in cost	10.64 Cr	9.69 Cr	5.76 Cr
Power & Fuel Cost	2.96 Cr	3.8 Cr	6.07 Cr
Electricity & Power	2.96 Cr	3.8 Cr	6.07 Cr
Employee Cost	2.46 Cr	3.61 Cr	4.05 Cr
Salaries, Wages & Bonus	2.37 Cr	3.41 Cr	3.86 Cr
Contributions to EPF & Pension Funds	3 Lk	6 Lk	13.45 Lk
Workmen and Staff Welfare Expenses	6 Lk	14 Lk	6.03 Lk
Other Manufacturing Expenses	3.53 Cr	8.95 Cr	9.06 Cr
Processing Charges	59 Lk	1.06 Cr	1.36 Cr
Repairs and Maintenance	1.14 Cr	2.79 Cr	2.45 Cr
Packing Material Consumed	1.32 Cr	3.76 Cr	4.66 Cr
General and Administration Expenses	85 Lk	1.46 Cr	2.04 Cr
Rent , Rates & Taxes	29 Lk	28 Lk	37.19 Lk
Insurance	4 Lk	6 Lk	56.33 Lk
Professional and legal fees	33 Lk	26 Lk	43.43 Lk
Traveling and conveyance	19 Lk	78 Lk	60.69 Lk
Selling and Distribution Expenses	4.58 Cr	9.07 Cr	11.93 Cr
Freight and Forwarding	4.12 Cr	7.97 Cr	10.88 Cr
Miscellaneous Expenses	71 Lk	4.6 Cr	2.63 Cr
Bad debts /advances written off	0	1.59 Cr	58.31 Lk
Provision for doubtful debts	11 Lk	0	37 Lk
Loss on foreign exchange fluctuations	0	22 Lk	53.04 Lk
Loss on sale of non-trade current investments	0	0	4.84 Lk
Total Expenditure	53.58 Cr	107.27 Cr	120.56 Cr
Other Income	18.97 Cr	1.19 Cr	33.7 Lk
Interest Received	5 Lk	16 Lk	14.08 Lk
Profit on sale of Fixed Assets	0	63 Lk	0
Profits on sale of Investments	0	2 Lk	0
Provision Written Back	0	26 Lk	11.14 Lk
Foreign Exchange Gains	14 Lk	0	0
Operating Profit	6.63 Cr	9.98 Cr	10.79 Cr
Interest	1.95 Cr	1.67 Cr	2.13 Cr
Bank Charges etc	20 Lk	24 Lk	43.85 Lk
PBDT	4.68 Cr	8.31 Cr	8.67 Cr
Depreciation	1.1 Cr	1.23 Cr	1.56 Cr
Profit Before Taxation & Exceptional Items	3.58 Cr	7.08 Cr	7.11 Cr
Profit Before Tax	3.58 Cr	7.08 Cr	7.11 Cr
Provision for Tax	40 Lk	1.25 Cr	2.11 Cr
Current Income Tax	1.21 Cr	1.86 Cr	2.43 Cr
Deferred Tax	0	-61 Lk	-24.57 Lk
Profit After Tax	3.18 Cr	5.83 Cr	5 Cr
Consolidated Net Profit	3.18 Cr	5.83 Cr	5 Cr
Profit Balance B/F	10.89 Cr	14.12 Cr	19.44 Cr
Appropriations	14.07 Cr	19.95 Cr	24.44 Cr
Other Appropriation	-5 Lk	51 Lk	-7.46 Lk
Earnings Per Share	1.57	2.88	2.47
Adjusted EPS	1.57	2.88	2.47

Consolidated Standalone

CONSOLIDATED CASH FLOW FOR AGRO PHOS INDIA LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Profit Before Tax	3.58 Cr	7.08 Cr	7.11 Cr
Adjustment	3.24 Cr	1.75 Cr	4.27 Cr
Changes In working Capital	3.24 Cr	6.45 Cr	-15.75 Cr
Cash Flow after changes in Working Capital	10.05 Cr	15.28 Cr	-4.38 Cr
Cash Flow from Operating Activities	9.02 Cr	13.88 Cr	-6.48 Cr
Cash Flow from Investing Activities	-2.73 Cr	-9.67 Cr	-6.69 Cr
Cash Flow from Financing Activitie	-6.16 Cr	-3.37 Cr	12.2 Cr
Net Cash Inflow / Outflow	13.05 Lk	84 Lk	-96.69 Lk
Opening Cash & Cash Equivalents	12.44 Lk	25 Lk	1.1 Cr
Closing Cash & Cash Equivalent	25.49 Lk	1.09 Cr	13.53 Lk

STANDALONE CASH FLOW FOR AGRO PHOS INDIA LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Profit Before Tax	3.58 Cr	7.08 Cr	7.11 Cr
Adjustment	3.24 Cr	1.75 Cr	4.27 Cr
Changes In working Capital	3.24 Cr	6.45 Cr	-15.75 Cr
Cash Flow after changes in Working Capital	10.05 Cr	15.28 Cr	-4.38 Cr
Cash Flow from Operating Activities	9.02 Cr	13.88 Cr	-6.48 Cr
Cash Flow from Investing Activities	-2.73 Cr	-9.67 Cr	-6.69 Cr
Cash Flow from Financing Activitie	-6.16 Cr	-3.37 Cr	12.2 Cr
Net Cash Inflow / Outflow	13.05 Lk	84 Lk	-96.69 Lk
Opening Cash & Cash Equivalents	12.44 Lk	25 Lk	1.1 Cr
Closing Cash & Cash Equivalent	25.49 Lk	1.09 Cr	13.53 Lk

Consolidated Standalone

CONSOLIDATED BALANCE SHEET FOR AGRO PHOS INDIA LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Share Capital	20.27 Cr	20.27 Cr	20.27 Cr
Equity - Authorised	21 Cr	21 Cr	21 Cr
Equity - Issued	20.27 Cr	20.27 Cr	20.27 Cr
Equity Paid Up	20.27 Cr	20.27 Cr	20.27 Cr
Face Value	10	10	10
Total Reserves	21.38 Cr	26.7 Cr	31.77 Cr
Securities Premium	7.06 Cr	7.06 Cr	7.06 Cr
Capital Reserves	20 Lk	20 Lk	20 Lk
Profit & Loss Account Balance	14.12 Cr	19.44 Cr	24.52 Cr
Reserve excluding Revaluation Reserve	21.38 Cr	26.7 Cr	31.77 Cr
Shareholder's Funds	41.65 Cr	46.97 Cr	52.05 Cr
Secured Loans	2.36 Cr	1.71 Cr	1.19 Cr
Term Loans - Banks	3.05 Cr	2.82 Cr	2.46 Cr
Term Loans - Institutions	15 Lk	9 Lk	0
Deferred Tax Assets / Liabilities	1.34 Cr	73 Lk	2.43 Cr
Deferred Tax Assets	1.46 Cr	2.15 Cr	41.22 Lk
Deferred Tax Liability	2.8 Cr	2.88 Cr	2.84 Cr
Other Long Term Liabilities	7 Lk	63 Lk	14.06 Lk
Long Term Provisions	52 Lk	66 Lk	70.46 Lk
Total Non-Current Liabilities	4.29 Cr	3.73 Cr	4.46 Cr
Trade Payables	12.1 Cr	18.25 Cr	44.82 Cr
Sundry Creditors	12.1 Cr	18.25 Cr	44.82 Cr
Other Current Liabilities	2.62 Cr	4.15 Cr	4.22 Cr
Advances received from customers	82 Lk	2.05 Cr	1.87 Cr
Interest Accrued But Not Due	6 Lk	5 Lk	9.84 Lk
Short Term Borrowings	10.75 Cr	9.85 Cr	24.57 Cr
Secured ST Loans repayable on Demands	10.75 Cr	9.85 Cr	23.57 Cr
Working Capital Loans- Sec	10.75 Cr	9.85 Cr	23.57 Cr
Short Term Provisions	1.26 Cr	1.72 Cr	8.82 Lk
Provision for Tax	1.22 Cr	1.67 Cr	17,000
Total Current Liabilities	26.73 Cr	33.97 Cr	73.7 Cr
Total Liabilities	72.67 Cr	84.67 Cr	130.2 Cr
Gross Block	19.14 Cr	26.53 Cr	28.78 Cr
Less: Accumulated Depreciation	4.29 Cr	5.52 Cr	7.07 Cr
Net Block	14.85 Cr	21.01 Cr	21.71 Cr
Capital Work in Progress	33 Lk	72 Lk	2.83 Cr
Non Current Investments	0	1.27 Cr	33.55 Lk
Long Term Investment	0	1.27 Cr	33.55 Lk
Quoted	0	79 Lk	0
Unquoted	0	48 Lk	33.55 Lk
Long Term Loans & Advances	24 Lk	59 Lk	62.83 Lk
Other Non Current Assets	6 Lk	8 Lk	11.4 Lk
Total Non-Current Assets	15.48 Cr	23.67 Cr	25.62 Cr
Unquoted	0	48 Lk	33.55 Lk
Inventories	29.37 Cr	31.63 Cr	61.28 Cr
Raw Materials	9.33 Cr	17.53 Cr	27.73 Cr
Work-in Progress	7.04 Cr	3.61 Cr	18.36 Cr
Finished Goods	6.68 Cr	7.21 Cr	14 Cr
Sundry Debtors	16.58 Cr	11.38 Cr	16.29 Cr
Debtors more than Six months	0	1.27 Cr	3.86 Cr
Debtors Others	16.96 Cr	10.26 Cr	12.67 Cr
Cash and Bank	1.01 Cr	3.09 Cr	2.81 Cr
Cash in hand	16 Lk	2 Lk	9.44 Lk
Balances at Bank	85 Lk	3.07 Cr	2.72 Cr
Other Current Assets	3.55 Cr	4.04 Cr	7.62 Cr
Interest accrued and or due on loans	4 Lk	7 Lk	7.62 Lk
Prepaid Expenses	2 Lk	2 Lk	3.56 Lk
Short Term Loans and Advances	6.68 Cr	10.86 Cr	16.58 Cr
Advances recoverable in cash or in kind	79 Lk	2.44 Cr	2.76 Cr
Total Current Assets	57.19 Cr	61 Cr	104.58 Cr
Net Current Assets (Including Current Investments)	30.46 Cr	27.03 Cr	30.88 Cr
Total Assets	72.67 Cr	84.67 Cr	130.2 Cr
Contingent Liabilities	21 Lk	21 Lk	13.4 Lk
Total Debt	13.95 Cr	12.76 Cr	27.05 Cr
Book Value	20.55	23.17	25.67
Adjusted Book Value	20.55	23.17	25.67

STANDALONE BALANCE SHEET FOR AGRO PHOS INDIA LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Share Capital	20.27 Cr	20.27 Cr	20.27 Cr
Equity - Authorised	21 Cr	21 Cr	21 Cr
Equity - Issued	20.27 Cr	20.27 Cr	20.27 Cr
Equity Paid Up	20.27 Cr	20.27 Cr	20.27 Cr
Face Value	10	10	10
Total Reserves	21.38 Cr	26.7 Cr	31.77 Cr
Securities Premium	7.06 Cr	7.06 Cr	7.06 Cr
Capital Reserves	20 Lk	20 Lk	20 Lk
Profit & Loss Account Balance	14.12 Cr	19.44 Cr	24.52 Cr
Reserve excluding Revaluation Reserve	21.38 Cr	26.7 Cr	31.77 Cr
Shareholder's Funds	41.65 Cr	46.97 Cr	52.05 Cr
Secured Loans	2.36 Cr	1.71 Cr	1.19 Cr
Term Loans - Banks	3.05 Cr	2.82 Cr	2.46 Cr
Term Loans - Institutions	15 Lk	9 Lk	0
Deferred Tax Assets / Liabilities	1.34 Cr	73 Lk	2.43 Cr
Deferred Tax Assets	1.46 Cr	2.15 Cr	41.22 Lk
Deferred Tax Liability	2.8 Cr	2.88 Cr	2.84 Cr
Other Long Term Liabilities	7 Lk	63 Lk	14.06 Lk
Long Term Provisions	52 Lk	66 Lk	70.46 Lk
Total Non-Current Liabilities	4.29 Cr	3.73 Cr	4.46 Cr
Trade Payables	12.1 Cr	18.25 Cr	44.82 Cr
Sundry Creditors	12.1 Cr	18.25 Cr	44.82 Cr
Other Current Liabilities	2.62 Cr	4.15 Cr	4.22 Cr
Advances received from customers	82 Lk	2.05 Cr	1.87 Cr
Interest Accrued But Not Due	6 Lk	5 Lk	9.84 Lk
Short Term Borrowings	10.75 Cr	9.85 Cr	24.57 Cr
Secured ST Loans repayable on Demands	10.75 Cr	9.85 Cr	23.57 Cr
Working Capital Loans- Sec	10.75 Cr	9.85 Cr	23.57 Cr
Short Term Provisions	1.26 Cr	1.72 Cr	8.82 Lk
Provision for Tax	1.22 Cr	1.67 Cr	17,000
Total Current Liabilities	26.73 Cr	33.97 Cr	73.7 Cr
Total Liabilities	72.67 Cr	84.67 Cr	130.2 Cr
Gross Block	19.14 Cr	26.53 Cr	28.78 Cr
Less: Accumulated Depreciation	4.29 Cr	5.52 Cr	7.07 Cr
Net Block	14.85 Cr	21.01 Cr	21.71 Cr
Capital Work in Progress	33 Lk	72 Lk	2.83 Cr
Non Current Investments	0	1.27 Cr	33.55 Lk
Long Term Investment	0	1.27 Cr	33.55 Lk
Quoted	0	79 Lk	0
Unquoted	0	48 Lk	33.55 Lk
Long Term Loans & Advances	24 Lk	59 Lk	62.83 Lk
Other Non Current Assets	6 Lk	8 Lk	11.4 Lk
Total Non-Current Assets	15.48 Cr	23.67 Cr	25.62 Cr
Unquoted	0	48 Lk	33.55 Lk
Inventories	29.37 Cr	31.63 Cr	61.28 Cr
Raw Materials	9.33 Cr	17.53 Cr	27.73 Cr
Work-in Progress	7.04 Cr	3.61 Cr	18.36 Cr
Finished Goods	6.68 Cr	7.21 Cr	14 Cr
Sundry Debtors	16.58 Cr	11.38 Cr	16.29 Cr
Debtors more than Six months	0	1.27 Cr	3.86 Cr
Debtors Others	16.96 Cr	10.26 Cr	12.67 Cr
Cash and Bank	1.01 Cr	3.09 Cr	2.81 Cr
Cash in hand	16 Lk	2 Lk	9.44 Lk
Balances at Bank	85 Lk	3.07 Cr	2.72 Cr
Other Current Assets	3.55 Cr	4.04 Cr	7.62 Cr
Interest accrued and or due on loans	4 Lk	7 Lk	7.62 Lk
Prepaid Expenses	2 Lk	2 Lk	3.56 Lk
Short Term Loans and Advances	6.68 Cr	10.86 Cr	16.58 Cr
Advances recoverable in cash or in kind	79 Lk	2.44 Cr	2.76 Cr
Total Current Assets	57.19 Cr	61 Cr	104.58 Cr
Net Current Assets (Including Current Investments)	30.46 Cr	27.03 Cr	30.88 Cr
Total Assets	72.67 Cr	84.67 Cr	130.2 Cr
Contingent Liabilities	21 Lk	21 Lk	13.4 Lk
Total Debt	13.95 Cr	12.76 Cr	27.05 Cr
Book Value	20.55	23.17	25.67
Adjusted Book Value	20.55	23.17	25.67

Consolidated Standalone

FINANCIAL RATIOS (CONSOLIDATED) FOR AGRO PHOS INDIA LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Operational & Financial Ratios
Earnings Per Share (Rs)	1.57	2.88	2.47
CEPS(Rs)	2.11	3.48	3.24
Book NAV/Share(Rs)	20.55	23.17	25.67
Tax Rate(%)	11.17	17.66	29.63
Margin Ratios
Core EBITDA Margin(%)	-29.92	7.57	7.98
EBIT Margin(%)	13.41	7.54	7.05
Pre Tax Margin(%)	8.68	6.1	5.43
PAT Margin (%)	7.71	5.02	3.82
Cash Profit Margin (%)	10.38	6.08	5.01
Performance Ratios
ROA(%)	4.07	7.41	4.66
ROE(%)	7.94	13.16	10.11
ROCE(%)	9.86	15.17	13.31
Asset Turnover(x)	0.53	1.48	1.22
Sales/Fixed Asset(x)	2.3	5.08	4.74
Working Capital/Sales(x)	1.35	4.29	4.24
Efficiency Ratios
Fixed Capital/Sales(x)	0.43	0.2	0.21
Receivable days	167.41	43.97	38.55
Inventory Days	248.97	95.92	129.42
Payable days	154.76	73.09	135.78
Valuation Parameters
PER(x)	7.46	8.03	12.7
PCE(x)	5.54	6.63	9.69
Price/Book(x)	0.57	1	1.22
EV/Net Sales(x)	0.89	0.49	0.67
EV/Core EBITDA(x)	5.53	5.66	8.13
EV/EBIT(x)	6.63	6.46	9.5
EV/CE(x)	0.5	0.67	0.67
M Cap / Sales	0.58	0.4	0.49
Growth Ratio
Net Sales Growth(%)	-20.6	93.5	12.89
Core EBITDA Growth(%)	-15.8	50.53	8.19
EBIT Growth(%)	-17.95	58.23	5.62
PAT Growth(%)	-18.88	83.33	-14.19
EPS Growth(%)	-18.88	83.33	-14.19
Financial Stability Ratios
Total Debt/Equity(x)	0.33	0.27	0.52
Current Ratio(x)	2.14	1.8	1.42
Quick Ratio(x)	1.04	0.86	0.59
Interest Cover(x)	2.84	5.24	4.34
Total Debt/Mcap(x)	0.59	0.27	0.43

FINANCIAL RATIOS (STANDALONE) FOR AGRO PHOS INDIA LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Operational & Financial Ratios
Earnings Per Share (Rs)	1.57	2.88	2.47
CEPS(Rs)	2.11	3.48	3.24
Book NAV/Share(Rs)	20.55	23.17	25.67
Tax Rate(%)	11.17	17.66	29.63
Margin Ratios
Core EBITDA Margin(%)	-29.92	7.57	7.98
EBIT Margin(%)	13.41	7.54	7.05
Pre Tax Margin(%)	8.68	6.1	5.43
PAT Margin (%)	7.71	5.02	3.82
Cash Profit Margin (%)	10.38	6.08	5.01
Performance Ratios
ROA(%)	4.07	7.41	4.66
ROE(%)	7.94	13.16	10.11
ROCE(%)	9.86	15.17	13.31
Asset Turnover(x)	0.53	1.48	1.22
Sales/Fixed Asset(x)	2.3	5.08	4.74
Working Capital/Sales(x)	1.35	4.29	4.24
Efficiency Ratios
Fixed Capital/Sales(x)	0.43	0.2	0.21
Receivable days	167.41	43.97	38.55
Inventory Days	248.97	95.92	129.42
Payable days	154.76	73.09	135.78
Valuation Parameters
PER(x)	7.46	8.03	12.7
PCE(x)	5.54	6.63	9.69
Price/Book(x)	0.57	1	1.22
EV/Net Sales(x)	0.89	0.49	0.67
EV/Core EBITDA(x)	5.53	5.66	8.13
EV/EBIT(x)	6.63	6.46	9.5
EV/CE(x)	0.5	0.67	0.67
M Cap / Sales	0.58	0.4	0.49
Growth Ratio
Net Sales Growth(%)	-20.6	93.5	12.89
Core EBITDA Growth(%)	-15.8	50.53	8.19
EBIT Growth(%)	-17.95	58.23	5.62
PAT Growth(%)	-18.88	83.33	-14.19
EPS Growth(%)	-18.88	83.33	-14.19
Financial Stability Ratios
Total Debt/Equity(x)	0.33	0.27	0.52
Current Ratio(x)	2.14	1.8	1.42
Quick Ratio(x)	1.04	0.86	0.59
Interest Cover(x)	2.84	5.24	4.34
Total Debt/Mcap(x)	0.59	0.27	0.43

SHARE HOLDING PATTERN FOR AGRO PHOS INDIA LIMITED

Date	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024
Promoters %	54.27	54.27	54.27	54.27	54.27	54.27	54.27	54.27	54.27	54.27
FII %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
DII %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Public %	45.73	45.73	45.73	45.73	45.73	45.73	45.73	45.73	45.73	45.73

PEER COMPARISON FOR AGRO PHOS INDIA LIMITED

No.	Name
1	Chambal Fertilizers & Chemicals Limited
2	Deepak Fertilizers and Petrochemicals Corporation Limited
3	Gujarat Narmada Valley Fertilizers and Chemicals Limited
4	Gujarat State Fertilizers & Chemicals Limited
5	Coromandel International Limited
6	Khaitan Chemicals & Fertilizers Limited
7	KOTHARI INDUSTRIAL CORPORATION LTD
8	National Fertilizers Limited
9	Rama Phosphates Limited
10	Rashtriya Chemicals and Fertilizers Limited
11	Mangalore Chemicals & Fertilizers Limited
12	Fertilizers and Chemicals Travancore Limited
13	Southern Petrochemicals Industries Corporation Limited
14	Aries Agro Limited
15	Madras Fertilizers Limited
16	Madhya Bharat Agro Products Limited
17	Nagarjuna Fertilizers and Chemicals Limited
18	Zuari Agro Chemicals Limited
19	Agro Phos India Limited
20	Krishana Phoschem Limited

CORPORATE ACTIONS FOR AGRO PHOS

Exchange Date	Purpose	Book Closure Dates
NSE 19-Sep-2024	ANNUAL GENERAL MEETING	20-Sep-2024 27-Sep-2024
NSE 22-Sep-2023	ANNUAL GENERAL MEETING	23-Sep-2023 30-Sep-2023
NSE 23-Sep-2022	ANNUAL GENERAL MEETING	24-Sep-2022 30-Sep-2022
NSE 16-Mar-2022	INTERIM DIVIDEND
NSE 16-Mar-2022	INTDIV - RS 0.25 PER SH