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Krishana Phoschem Limited

ISIN : INE506W01012
NSE : KRISHANA
Face Value : 10
Industry : Fertilizers

EPS : 6.54
EPS (TTM) : 6.86
Price to Earning (P/E) : 35.97
Book Value : 48.62
Price to Bookvalue (P/B) : 4.84
Dividend Yield : 0 %
Return on Equity (ROE) : 14.38 %
Return on Capital Employed (ROCE) : 15.05 %

Krishana Phoschem share price (28-Mar-2025)
National Stock Exchange NSE
Open / Close	227.98 - 235.22 3.2 %
Low / High	225.21 - 238.95 6.1 %
Trade Volume	84,506
52 Week Low / High	0 - 0 NAN %

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Consolidated Standalone

CONSOLIDATED QUARTERLY RESULT FOR KRISHANA PHOSCHEM LIMITED

Date End	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 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	661.74	648.29	465.11	1453.04	1653.63	2648.97	2302.37	2634.01	2807.59	3005.64
Total Income	671.83	650.14	470.58	1464.52	1663.24	2640.25	2305.05	2639.9	2816.15	3029.44
Total Expenditure	571.45	495.53	379.6	1266.06	1329.57	2176.04	2066.49	2376.44	2388.84	2602.82
Other Income	10.09	1.85	5.47	11.49	9.61	-8.72	2.68	5.89	8.56	23.8
Operating Profit	100.38	154.61	90.98	198.46	333.67	464.21	238.56	263.46	427.31	426.62
Interest	6.15	15.43	13.49	33.18	71.96	96.98	87.07	111.61	121.6	99.08
PBDT	94.23	139.18	77.49	165.28	261.71	367.23	151.49	151.85	305.71	327.54
Depreciation	21.15	21.21	21.25	23.19	84.01	84.16	88.82	84.6	78.89	79.61
Profit Before Tax	73.08	117.97	56.24	142.09	177.7	283.07	62.67	67.25	226.82	247.93
Tax	12.11	20.25	9.88	79.79	58.89	90.07	25.63	11.3	62.72	80.48
Profit After Tax	60.97	97.72	46.36	62.3	118.81	193	37.04	55.95	164.1	167.45
Net Profit	60.97	97.72	46.36	62.3	118.81	193	37.04	55.95	164.1	167.45
Equity Capital	296.39	309.14	309.14	309.14	309.14	309.14	618.28	618.28	618.28	618.28
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	2.06	3.16	1.5	2.02	3.84	6.24	0.6	0.9	2.65	2.71
Diluted Eps After Extraordinary Items	2.04	3.16	1.5	2.02	3.84	6.24	0.6	0.9	2.65	2.71
Diluted Eps Before Extraordinary Items	2.04	3.16	1.5	2.02	3.84	6.24	0.6	0.9	2.65	2.71

STANDALONE QUARTERLY RESULT FOR KRISHANA PHOSCHEM LIMITED

Date End	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 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	661.74	648.29	465.11	1453.04	1653.63	2648.97	2302.37	2634.01	2807.59	3005.64
Total Income	671.83	650.14	470.58	1464.52	1663.24	2640.25	2305.05	2639.9	2816.15	3029.44
Total Expenditure	571.45	495.53	379.6	1266.06	1329.57	2176.04	2066.49	2376.44	2388.84	2602.82
Other Income	10.09	1.85	5.47	11.49	9.61	-8.72	2.68	5.89	8.56	23.8
Operating Profit	100.38	154.61	90.98	198.46	333.67	464.21	238.56	263.46	427.31	426.62
Interest	6.15	15.43	13.49	33.18	71.96	96.98	87.07	111.61	121.6	99.08
PBDT	94.23	139.18	77.49	165.28	261.71	367.23	151.49	151.85	305.71	327.54
Depreciation	21.15	21.21	21.25	23.19	84.01	84.16	88.82	84.6	78.89	79.61
Profit Before Tax	73.08	117.97	56.24	142.09	177.7	283.07	62.67	67.25	226.82	247.93
Tax	12.11	20.25	9.88	79.79	58.89	90.07	25.63	11.3	62.72	80.48
Profit After Tax	60.97	97.72	46.36	62.3	118.81	193	37.04	55.95	164.1	167.45
Net Profit	60.97	97.72	46.36	62.3	118.81	193	37.04	55.95	164.1	167.45
Equity Capital	296.39	309.14	309.14	309.14	309.14	309.14	618.28	618.28	618.28	618.28
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	2.06	3.16	1.5	2.02	3.84	6.24	0.6	0.9	2.65	2.71
Diluted Eps After Extraordinary Items	2.04	3.16	1.5	2.02	3.84	6.24	0.6	0.9	2.65	2.71
Diluted Eps Before Extraordinary Items	2.04	3.16	1.5	2.02	3.84	6.24	0.6	0.9	2.65	2.71

Consolidated Standalone

CONSOLIDATED ANNUAL RESULT FOR KRISHANA PHOSCHEM LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	3193.64	3228.18	9238.98
Total Income	3207.63	3257.07	9248.43
Total Expenditure	2638.66	2712.63	7948.53
Other Income	13.99	28.9	9.45
Operating Profit	568.97	544.44	1299.9
Interest	40.5	68.24	367.62
PBDT	528.47	476.2	932.28
Depreciation	100.63	86.81	341.6
Profit Before Tax	427.84	389.39	590.68
Tax	133.19	122.03	186.26
Profit After Tax	294.65	267.36	404.42
Net Profit	294.65	267.36	404.42
Equity Capital	296.39	309.14	618.28
Face Value (IN RS)	10	10	10
Reserves	1913.95	2308.98	2387.63
Calculated EPS	9.94	8.65	6.54
Diluted Eps After Extraordinary Items	10.42	8.65	6.54
Diluted Eps Before Extraordinary Items	10.42	8.65	6.54

STANDALONE ANNUAL RESULT FOR KRISHANA PHOSCHEM LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	3193.64	3228.18	9238.98
Total Income	3207.63	3257.07	9248.43
Total Expenditure	2638.66	2712.63	7948.53
Other Income	13.99	28.9	9.45
Operating Profit	568.97	544.44	1299.9
Interest	40.5	68.24	367.62
PBDT	528.47	476.2	932.28
Depreciation	100.63	86.81	341.6
Profit Before Tax	427.84	389.39	590.68
Tax	133.19	122.03	186.26
Profit After Tax	294.65	267.36	404.42
Net Profit	294.65	267.36	404.42
Equity Capital	296.39	309.14	618.28
Face Value (IN RS)	10	10	10
Reserves	1913.95	2308.98	2387.63
Calculated EPS	9.94	8.65	6.54
Diluted Eps After Extraordinary Items	10.42	8.65	6.54
Diluted Eps Before Extraordinary Items	10.42	8.65	6.54

Consolidated Standalone

CONSOLIDATED PROFIT / LOSS FOR KRISHANA PHOSCHEM LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
No of Months	12 months	12 months	12 months	12 months
Gross Sales	188.73 Cr	319.36 Cr	322.82 Cr	923.9 Cr
Sales	148.9 Cr	209.42 Cr	230.24 Cr	585.68 Cr
Net Sales	188.73 Cr	319.36 Cr	322.82 Cr	923.9 Cr
Increase/Decrease in Stock	3.28 Cr	-8.07 Cr	-3.59 Cr	-53.17 Cr
Raw Material Consumed	99.63 Cr	204.68 Cr	211.76 Cr	669.18 Cr
Opening Raw Materials	6.37 Cr	18.15 Cr	24.61 Cr	73.53 Cr
Purchases Raw Materials	104.78 Cr	157.5 Cr	203.56 Cr	553.3 Cr
Closing Raw Materials	18.15 Cr	24.61 Cr	73.53 Cr	43.78 Cr
Other Direct Purchases / Brought in cost	6.63 Cr	53.64 Cr	57.12 Cr	86.13 Cr
Power & Fuel Cost	2.68 Cr	3.76 Cr	4.32 Cr	24.88 Cr
Electricity & Power	2.68 Cr	3.76 Cr	4.32 Cr	24.88 Cr
Employee Cost	9.61 Cr	11.51 Cr	13.69 Cr	17.45 Cr
Salaries, Wages & Bonus	9.33 Cr	11.14 Cr	12.75 Cr	16.16 Cr
Contributions to EPF & Pension Funds	16.54 Lk	19.75 Lk	30.25 Lk	54.01 Lk
Workmen and Staff Welfare Expenses	5.1 Lk	10.4 Lk	53.3 Lk	55.48 Lk
Other Manufacturing Expenses	11.59 Cr	20.91 Cr	15.73 Cr	51.26 Cr
Repairs and Maintenance	67.46 Lk	1.06 Cr	59.27 Lk	2.11 Cr
General and Administration Expenses	1.91 Cr	2.45 Cr	2.59 Cr	5.3 Cr
Rent , Rates & Taxes	18.76 Lk	44.34 Lk	44.63 Lk	1.33 Cr
Insurance	35.3 Lk	49.71 Lk	65.71 Lk	1.44 Cr
Professional and legal fees	48.25 Lk	81.48 Lk	36.97 Lk	83.41 Lk
Traveling and conveyance	15.76 Lk	39.89 Lk	51.48 Lk	89.5 Lk
Selling and Distribution Expenses	20.48 Cr	27.79 Cr	25.67 Cr	78.26 Cr
Advertisement & Sales Promotion	1.88 Lk	4.44 Lk	7.64 Lk	10.17 Lk
Freight and Forwarding	19.28 Cr	26.14 Cr	25.16 Cr	77 Cr
Miscellaneous Expenses	58.66 Lk	83.41 Lk	1.08 Cr	2.55 Cr
Loss on foreign exchange fluctuations	0	0	0	85.91 Lk
Total Expenditure	149.78 Cr	263.87 Cr	271.26 Cr	795.71 Cr
Other Income	1.97 Cr	1.4 Cr	2.89 Cr	1.8 Cr
Interest Received	1.24 Cr	1.13 Cr	2.4 Cr	1.29 Cr
Provision Written Back	0	7.95 Lk	73.64 Lk	13.16 Lk
Foreign Exchange Gains	73.24 Lk	9.18 Lk	-26.9 Lk	0
Operating Profit	40.91 Cr	56.9 Cr	54.44 Cr	129.99 Cr
Interest	2.27 Cr	4.05 Cr	6.82 Cr	36.76 Cr
Interest on Term Loan	1.01 Cr	69.48 Lk	2.3 Cr	0
Bank Charges etc	32.87 Lk	1.6 Cr	75.25 Lk	1.18 Cr
PBDT	38.64 Cr	52.85 Cr	47.62 Cr	93.23 Cr
Depreciation	10.24 Cr	10.06 Cr	8.68 Cr	34.16 Cr
Profit Before Taxation & Exceptional Items	28.4 Cr	42.78 Cr	38.94 Cr	59.07 Cr
Profit Before Tax	28.4 Cr	42.78 Cr	38.94 Cr	59.07 Cr
Provision for Tax	8.81 Cr	13.32 Cr	12.2 Cr	18.63 Cr
Current Income Tax	7.25 Cr	14.38 Cr	7.11 Cr	10.52 Cr
Deferred Tax	1.57 Cr	-1.16 Cr	5.11 Cr	8.11 Cr
Profit After Tax	19.58 Cr	29.46 Cr	26.74 Cr	40.44 Cr
Consolidated Net Profit	19.58 Cr	29.46 Cr	26.74 Cr	40.44 Cr
Profit Balance B/F	88.78 Cr	107.12 Cr	135.21 Cr	160.47 Cr
Appropriations	108.36 Cr	136.58 Cr	161.95 Cr	200.91 Cr
Other Appropriation	1.24 Cr	1.37 Cr	1.48 Cr	32.46 Cr
Equity Dividend %	5	5	5	5
Earnings Per Share	7.5	9.94	8.65	6.54
Adjusted EPS	7.5	9.94	8.65	6.54

STANDALONE PROFIT / LOSS FOR KRISHANA PHOSCHEM LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
No of Months	12 months	12 months	12 months	12 months
Gross Sales	188.73 Cr	319.36 Cr	322.82 Cr	923.9 Cr
Sales	148.9 Cr	209.42 Cr	230.24 Cr	585.68 Cr
Net Sales	188.73 Cr	319.36 Cr	322.82 Cr	923.9 Cr
Increase/Decrease in Stock	3.28 Cr	-8.07 Cr	-3.59 Cr	-53.17 Cr
Raw Material Consumed	99.63 Cr	204.68 Cr	211.76 Cr	669.18 Cr
Opening Raw Materials	6.37 Cr	18.15 Cr	24.61 Cr	73.53 Cr
Purchases Raw Materials	104.78 Cr	157.5 Cr	203.56 Cr	553.3 Cr
Closing Raw Materials	18.15 Cr	24.61 Cr	73.53 Cr	43.78 Cr
Other Direct Purchases / Brought in cost	6.63 Cr	53.64 Cr	57.12 Cr	86.13 Cr
Power & Fuel Cost	2.68 Cr	3.76 Cr	4.32 Cr	24.88 Cr
Electricity & Power	2.68 Cr	3.76 Cr	4.32 Cr	24.88 Cr
Employee Cost	9.61 Cr	11.51 Cr	13.69 Cr	17.45 Cr
Salaries, Wages & Bonus	9.33 Cr	11.14 Cr	12.75 Cr	16.16 Cr
Contributions to EPF & Pension Funds	16.54 Lk	19.75 Lk	30.25 Lk	54.01 Lk
Workmen and Staff Welfare Expenses	5.1 Lk	10.4 Lk	53.3 Lk	55.48 Lk
Other Manufacturing Expenses	11.59 Cr	20.91 Cr	15.73 Cr	51.26 Cr
Repairs and Maintenance	67.46 Lk	1.06 Cr	59.27 Lk	2.11 Cr
General and Administration Expenses	1.91 Cr	2.45 Cr	2.59 Cr	5.3 Cr
Rent , Rates & Taxes	18.76 Lk	44.34 Lk	44.63 Lk	1.33 Cr
Insurance	35.3 Lk	49.71 Lk	65.71 Lk	1.44 Cr
Professional and legal fees	48.25 Lk	81.48 Lk	36.97 Lk	83.41 Lk
Traveling and conveyance	15.76 Lk	39.89 Lk	51.48 Lk	89.5 Lk
Selling and Distribution Expenses	20.48 Cr	27.79 Cr	25.67 Cr	78.26 Cr
Advertisement & Sales Promotion	1.88 Lk	4.44 Lk	7.64 Lk	10.17 Lk
Freight and Forwarding	19.28 Cr	26.14 Cr	25.16 Cr	77 Cr
Miscellaneous Expenses	58.66 Lk	83.41 Lk	1.08 Cr	2.55 Cr
Loss on foreign exchange fluctuations	0	0	0	85.91 Lk
Total Expenditure	149.78 Cr	263.87 Cr	271.26 Cr	795.71 Cr
Other Income	1.97 Cr	1.4 Cr	2.89 Cr	1.8 Cr
Interest Received	1.24 Cr	1.13 Cr	2.4 Cr	1.29 Cr
Provision Written Back	0	7.95 Lk	73.64 Lk	13.16 Lk
Foreign Exchange Gains	73.24 Lk	9.18 Lk	-26.9 Lk	0
Operating Profit	40.91 Cr	56.9 Cr	54.44 Cr	129.99 Cr
Interest	2.27 Cr	4.05 Cr	6.82 Cr	36.76 Cr
Interest on Term Loan	1.01 Cr	69.48 Lk	2.3 Cr	0
Bank Charges etc	32.87 Lk	1.6 Cr	75.25 Lk	1.18 Cr
PBDT	38.64 Cr	52.85 Cr	47.62 Cr	93.23 Cr
Depreciation	10.24 Cr	10.06 Cr	8.68 Cr	34.16 Cr
Profit Before Taxation & Exceptional Items	28.4 Cr	42.78 Cr	38.94 Cr	59.07 Cr
Profit Before Tax	28.4 Cr	42.78 Cr	38.94 Cr	59.07 Cr
Provision for Tax	8.81 Cr	13.32 Cr	12.2 Cr	18.63 Cr
Current Income Tax	7.25 Cr	14.38 Cr	7.11 Cr	10.52 Cr
Deferred Tax	1.57 Cr	-1.16 Cr	5.11 Cr	8.11 Cr
Profit After Tax	19.58 Cr	29.46 Cr	26.74 Cr	40.44 Cr
Consolidated Net Profit	19.58 Cr	29.46 Cr	26.74 Cr	40.44 Cr
Profit Balance B/F	88.78 Cr	107.12 Cr	135.21 Cr	160.47 Cr
Appropriations	108.36 Cr	136.58 Cr	161.95 Cr	200.91 Cr
Other Appropriation	1.24 Cr	1.37 Cr	1.48 Cr	32.46 Cr
Equity Dividend %	5	5	5	5
Earnings Per Share	7.5	9.94	8.65	6.54
Adjusted EPS	7.5	9.94	8.65	6.54

Consolidated Standalone

CONSOLIDATED CASH FLOW FOR KRISHANA PHOSCHEM LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023	Mar 2024
No of Months	12 months	12 months	12 months	12 months
Profit Before Tax	28.4 Cr	42.78 Cr	38.94 Cr	59.07 Cr
Adjustment	11.25 Cr	12.97 Cr	13.02 Cr	69.47 Cr
Changes In working Capital	-22.86 Cr	-46.2 Cr	-78.01 Cr	-200.05 Cr
Cash Flow after changes in Working Capital	16.8 Cr	9.55 Cr	-26.05 Cr	-71.51 Cr
Cash Flow from Operating Activities	9.82 Cr	-5.08 Cr	-32.77 Cr	-81.64 Cr
Cash Flow from Investing Activities	-18.56 Cr	-83.98 Cr	-190.14 Cr	-36.51 Cr
Cash Flow from Financing Activitie	8.75 Cr	89.05 Cr	222.93 Cr	120.75 Cr
Net Cash Inflow / Outflow	40,000	-1.07 Lk	1.19 Lk	2.6 Cr
Opening Cash & Cash Equivalents	1.84 Lk	2.24 Lk	1.17 Lk	2.13 Lk
Closing Cash & Cash Equivalent	2.24 Lk	1.17 Lk	2.36 Lk	2.63 Cr

STANDALONE CASH FLOW FOR KRISHANA PHOSCHEM LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023	Mar 2024
No of Months	12 months	12 months	12 months	12 months
Profit Before Tax	28.4 Cr	42.78 Cr	38.94 Cr	59.07 Cr
Adjustment	11.25 Cr	12.97 Cr	13.02 Cr	69.47 Cr
Changes In working Capital	-22.86 Cr	-46.2 Cr	-78.01 Cr	-200.05 Cr
Cash Flow after changes in Working Capital	16.8 Cr	9.55 Cr	-26.05 Cr	-71.51 Cr
Cash Flow from Operating Activities	9.82 Cr	-5.08 Cr	-32.77 Cr	-81.64 Cr
Cash Flow from Investing Activities	-18.56 Cr	-83.98 Cr	-190.14 Cr	-36.51 Cr
Cash Flow from Financing Activitie	8.75 Cr	89.05 Cr	222.93 Cr	120.75 Cr
Net Cash Inflow / Outflow	40,000	-1.07 Lk	1.19 Lk	2.6 Cr
Opening Cash & Cash Equivalents	1.84 Lk	2.24 Lk	1.17 Lk	2.13 Lk
Closing Cash & Cash Equivalent	2.24 Lk	1.17 Lk	2.36 Lk	2.63 Cr

Consolidated Standalone

CONSOLIDATED BALANCE SHEET FOR KRISHANA PHOSCHEM LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Share Capital	26.1 Cr	29.64 Cr	30.91 Cr	61.83 Cr
Equity - Authorised	30 Cr	40 Cr	40 Cr	70 Cr
Equity - Issued	26.1 Cr	29.64 Cr	30.91 Cr	61.83 Cr
Equity Paid Up	26.1 Cr	29.64 Cr	30.91 Cr	61.83 Cr
Face Value	10	10	10	10
Total Reserves	119.54 Cr	186.2 Cr	230.9 Cr	238.76 Cr
Securities Premium	12.46 Cr	51.04 Cr	70.55 Cr	70.55 Cr
Profit & Loss Account Balance	107.12 Cr	135.21 Cr	160.47 Cr	168.45 Cr
Reserve excluding Revaluation Reserve	119.54 Cr	186.2 Cr	230.9 Cr	238.76 Cr
Shareholder's Funds	147.1 Cr	221.03 Cr	261.81 Cr	300.59 Cr
Secured Loans	6.08 Cr	49.72 Cr	144.41 Cr	158.96 Cr
Term Loans - Banks	11.15 Cr	49.72 Cr	144.41 Cr	158.96 Cr
Deferred Tax Assets / Liabilities	6.99 Cr	5.83 Cr	10.91 Cr	18.98 Cr
Deferred Tax Assets	3.36 Cr	30.52 Lk	76.29 Cr	59.86 Cr
Deferred Tax Liability	10.35 Cr	6.14 Cr	87.2 Cr	78.83 Cr
Other Long Term Liabilities	77.96 Lk	77.53 Lk	9.09 Cr	9.35 Cr
Long Term Provisions	16.54 Lk	19.26 Lk	25.84 Lk	37.79 Lk
Total Non-Current Liabilities	14.02 Cr	56.52 Cr	164.67 Cr	187.66 Cr
Trade Payables	11.47 Cr	20.93 Cr	8.84 Cr	58.71 Cr
Sundry Creditors	11.47 Cr	20.93 Cr	8.84 Cr	58.71 Cr
Other Current Liabilities	13.58 Cr	15.86 Cr	24.65 Cr	42.35 Cr
Advances received from customers	7.12 Cr	10.25 Cr	10.35 Cr	16.29 Cr
Interest Accrued But Not Due	0	4.36 Lk	99.2 Lk	1.61 Cr
Short Term Borrowings	9.04 Cr	15.28 Cr	121.63 Cr	254.31 Cr
Secured ST Loans repayable on Demands	9.04 Cr	14.44 Cr	121.63 Cr	254.31 Cr
Working Capital Loans- Sec	9.04 Cr	14.44 Cr	121.63 Cr	254.31 Cr
Short Term Provisions	28.41 Lk	14.54 Lk	57.09 Lk	1.1 Cr
Provision for Tax	27.42 Lk	12.88 Lk	50.16 Lk	89.04 Lk
Total Current Liabilities	34.38 Cr	52.22 Cr	155.69 Cr	356.47 Cr
Total Liabilities	195.49 Cr	329.78 Cr	582.17 Cr	844.72 Cr
Gross Block	167.74 Cr	168.43 Cr	450.97 Cr	448.97 Cr
Less: Accumulated Depreciation	73.76 Cr	83.82 Cr	92.51 Cr	126.66 Cr
Net Block	93.98 Cr	84.61 Cr	358.46 Cr	322.3 Cr
Capital Work in Progress	7.09 Cr	92.35 Cr	3.21 Cr	43.01 Cr
Long Term Loans & Advances	7.57 Cr	15.62 Cr	6.56 Cr	5.26 Cr
Other Non Current Assets	3.42 Cr	2.57 Cr	1.72 Cr	1.46 Cr
Total Non-Current Assets	112.05 Cr	195.15 Cr	369.95 Cr	372.04 Cr
Inventories	40.79 Cr	55.38 Cr	110.9 Cr	142.26 Cr
Raw Materials	18.15 Cr	24.61 Cr	73.53 Cr	42.44 Cr
Finished Goods	19.56 Cr	27.63 Cr	31.22 Cr	84.39 Cr
Packing Materials	0	0	0	1.34 Cr
Stores and Spare	3.08 Cr	3.14 Cr	6.15 Cr	14.09 Cr
Sundry Debtors	27.87 Cr	52.21 Cr	74.08 Cr	264.14 Cr
Debtors more than Six months	0	52.51 Lk	90.9 Lk	138.71 Cr
Debtors Others	27.87 Cr	51.68 Cr	73.17 Cr	125.43 Cr
Cash and Bank	2.24 Lk	1.17 Lk	2.36 Lk	5.21 Cr
Cash in hand	1.03 Lk	1.02 Lk	2.14 Lk	2.13 Lk
Balances at Bank	1.21 Lk	15,000	22,000	5.19 Cr
Other Current Assets	1.94 Cr	18.37 Cr	2.05 Cr	7.67 Cr
Prepaid Expenses	31.02 Lk	52.64 Lk	1.18 Cr	2.53 Cr
Short Term Loans and Advances	12.82 Cr	8.66 Cr	25.17 Cr	53.39 Cr
Advances recoverable in cash or in kind	31.73 Lk	43.99 Lk	3.39 Cr	9.44 Cr
Total Current Assets	83.45 Cr	134.62 Cr	212.22 Cr	472.68 Cr
Net Current Assets (Including Current Investments)	49.07 Cr	82.41 Cr	56.53 Cr	116.21 Cr
Total Assets	195.49 Cr	329.78 Cr	582.17 Cr	844.72 Cr
Contingent Liabilities	7.97 Lk	7.97 Lk	32750.5 Cr	7.97 Lk
Total Debt	20.18 Cr	68.81 Cr	276.36 Cr	435.16 Cr
Book Value	55.8	72.82	84.69	48.62
Adjusted Book Value	55.8	72.82	84.69	48.62

STANDALONE BALANCE SHEET FOR KRISHANA PHOSCHEM LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Share Capital	26.1 Cr	29.64 Cr	30.91 Cr	61.83 Cr
Equity - Authorised	30 Cr	40 Cr	40 Cr	70 Cr
Equity - Issued	26.1 Cr	29.64 Cr	30.91 Cr	61.83 Cr
Equity Paid Up	26.1 Cr	29.64 Cr	30.91 Cr	61.83 Cr
Face Value	10	10	10	10
Total Reserves	119.54 Cr	186.2 Cr	230.9 Cr	238.76 Cr
Securities Premium	12.46 Cr	51.04 Cr	70.55 Cr	70.55 Cr
Profit & Loss Account Balance	107.12 Cr	135.21 Cr	160.47 Cr	168.45 Cr
Reserve excluding Revaluation Reserve	119.54 Cr	186.2 Cr	230.9 Cr	238.76 Cr
Shareholder's Funds	147.1 Cr	221.03 Cr	261.81 Cr	300.59 Cr
Secured Loans	6.08 Cr	49.72 Cr	144.41 Cr	158.96 Cr
Term Loans - Banks	11.15 Cr	49.72 Cr	144.41 Cr	158.96 Cr
Deferred Tax Assets / Liabilities	6.99 Cr	5.83 Cr	10.91 Cr	18.98 Cr
Deferred Tax Assets	3.36 Cr	30.52 Lk	76.29 Cr	59.86 Cr
Deferred Tax Liability	10.35 Cr	6.14 Cr	87.2 Cr	78.83 Cr
Other Long Term Liabilities	77.96 Lk	77.53 Lk	9.09 Cr	9.35 Cr
Long Term Provisions	16.54 Lk	19.26 Lk	25.84 Lk	37.79 Lk
Total Non-Current Liabilities	14.02 Cr	56.52 Cr	164.67 Cr	187.66 Cr
Trade Payables	11.47 Cr	20.93 Cr	8.84 Cr	58.71 Cr
Sundry Creditors	11.47 Cr	20.93 Cr	8.84 Cr	58.71 Cr
Other Current Liabilities	13.58 Cr	15.86 Cr	24.65 Cr	42.35 Cr
Advances received from customers	7.12 Cr	10.25 Cr	10.35 Cr	16.29 Cr
Interest Accrued But Not Due	0	4.36 Lk	99.2 Lk	1.61 Cr
Short Term Borrowings	9.04 Cr	15.28 Cr	121.63 Cr	254.31 Cr
Secured ST Loans repayable on Demands	9.04 Cr	14.44 Cr	121.63 Cr	254.31 Cr
Working Capital Loans- Sec	9.04 Cr	14.44 Cr	121.63 Cr	254.31 Cr
Short Term Provisions	28.41 Lk	14.54 Lk	57.09 Lk	1.1 Cr
Provision for Tax	27.42 Lk	12.88 Lk	50.16 Lk	89.04 Lk
Total Current Liabilities	34.38 Cr	52.22 Cr	155.69 Cr	356.47 Cr
Total Liabilities	195.49 Cr	329.78 Cr	582.17 Cr	844.72 Cr
Gross Block	167.74 Cr	168.43 Cr	450.97 Cr	448.97 Cr
Less: Accumulated Depreciation	73.76 Cr	83.82 Cr	92.51 Cr	126.66 Cr
Net Block	93.98 Cr	84.61 Cr	358.46 Cr	322.3 Cr
Capital Work in Progress	7.09 Cr	92.35 Cr	3.21 Cr	43.01 Cr
Long Term Loans & Advances	7.57 Cr	15.62 Cr	6.56 Cr	5.26 Cr
Other Non Current Assets	3.42 Cr	2.57 Cr	1.72 Cr	1.46 Cr
Total Non-Current Assets	112.05 Cr	195.15 Cr	369.95 Cr	372.04 Cr
Inventories	40.79 Cr	55.38 Cr	110.9 Cr	142.26 Cr
Raw Materials	18.15 Cr	24.61 Cr	73.53 Cr	42.44 Cr
Finished Goods	19.56 Cr	27.63 Cr	31.22 Cr	84.39 Cr
Packing Materials	0	0	0	1.34 Cr
Stores and Spare	3.08 Cr	3.14 Cr	6.15 Cr	14.09 Cr
Sundry Debtors	27.87 Cr	52.21 Cr	74.08 Cr	264.14 Cr
Debtors more than Six months	0	52.51 Lk	90.9 Lk	138.71 Cr
Debtors Others	27.87 Cr	51.68 Cr	73.17 Cr	125.43 Cr
Cash and Bank	2.24 Lk	1.17 Lk	2.36 Lk	5.21 Cr
Cash in hand	1.03 Lk	1.02 Lk	2.14 Lk	2.13 Lk
Balances at Bank	1.21 Lk	15,000	22,000	5.19 Cr
Other Current Assets	1.94 Cr	18.37 Cr	2.05 Cr	7.67 Cr
Prepaid Expenses	31.02 Lk	52.64 Lk	1.18 Cr	2.53 Cr
Short Term Loans and Advances	12.82 Cr	8.66 Cr	25.17 Cr	53.39 Cr
Advances recoverable in cash or in kind	31.73 Lk	43.99 Lk	3.39 Cr	9.44 Cr
Total Current Assets	83.45 Cr	134.62 Cr	212.22 Cr	472.68 Cr
Net Current Assets (Including Current Investments)	49.07 Cr	82.41 Cr	56.53 Cr	116.21 Cr
Total Assets	195.49 Cr	329.78 Cr	582.17 Cr	844.72 Cr
Contingent Liabilities	7.97 Lk	7.97 Lk	32750.5 Cr	7.97 Lk
Total Debt	20.18 Cr	68.81 Cr	276.36 Cr	435.16 Cr
Book Value	55.8	72.82	84.69	48.62
Adjusted Book Value	55.8	72.82	84.69	48.62

Consolidated Standalone

FINANCIAL RATIOS (CONSOLIDATED) FOR KRISHANA PHOSCHEM LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Operational & Financial Ratios
Earnings Per Share (Rs)	7.5	9.94	8.65	6.54
CEPS(Rs)	11.43	13.34	11.46	12.07
DPS(Rs)	0.5	0.5	0.5	0.5
Book NAV/Share(Rs)	55.8	72.82	84.69	48.62
Tax Rate(%)	31.04	31.13	31.34	31.53
Margin Ratios
Core EBITDA Margin(%)	20.63	17.38	15.97	13.87
EBIT Margin(%)	16.25	14.66	14.18	10.37
Pre Tax Margin(%)	15.05	13.4	12.06	6.39
PAT Margin (%)	10.38	9.23	8.28	4.38
Cash Profit Margin (%)	15.8	12.38	10.97	8.07
Performance Ratios
ROA(%)	11.09	11.22	5.86	5.67
ROE(%)	14.64	16.3	11.19	14.38
ROCE(%)	20.18	20.49	11.05	15.05
Asset Turnover(x)	1.07	1.22	0.71	1.3
Sales/Fixed Asset(x)	1.15	1.9	1.04	2.05
Working Capital/Sales(x)	3.85	3.88	5.71	7.95
Efficiency Ratios
Fixed Capital/Sales(x)	0.87	0.53	0.96	0.49
Receivable days	44.46	45.76	71.39	66.81
Inventory Days	70.1	54.96	94	50.01
Payable days	29.67	30.08	26.1	20.01
Valuation Parameters
PER(x)	12.48	27.96	56.22	37.31
PCE(x)	8.2	20.84	42.44	20.23
Price/Book(x)	1.68	3.82	5.74	5.02
Yield(%)	0.53	0.18	0.1	0.2
EV/Net Sales(x)	1.4	2.79	5.51	2.1
EV/Core EBITDA(x)	6.47	15.69	32.69	14.92
EV/EBIT(x)	8.63	19.06	38.89	20.23
EV/CE(x)	1.35	2.71	3.06	2.64
M Cap / Sales	1.3	2.58	4.66	1.63
Growth Ratio
Net Sales Growth(%)	15.82	69.22	1.08	186.2
Core EBITDA Growth(%)	15.9	39.06	-4.31	138.76
EBIT Growth(%)	29.99	52.69	-2.29	109.41
PAT Growth(%)	42.18	50.45	-9.26	51.27
EPS Growth(%)	35.64	32.49	-13	-24.37
Financial Stability Ratios
Total Debt/Equity(x)	0.14	0.32	1.06	1.45
Current Ratio(x)	2.43	2.58	1.36	1.33
Quick Ratio(x)	1.24	1.52	0.65	0.93
Interest Cover(x)	13.49	11.56	6.71	2.61
Total Debt/Mcap(x)	0.09	0.08	0.18	0.29

FINANCIAL RATIOS (STANDALONE) FOR KRISHANA PHOSCHEM LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Operational & Financial Ratios
Earnings Per Share (Rs)	7.5	9.94	8.65	6.54
CEPS(Rs)	11.43	13.34	11.46	12.07
DPS(Rs)	0.5	0.5	0.5	0.5
Book NAV/Share(Rs)	55.8	72.82	84.69	48.62
Tax Rate(%)	31.04	31.13	31.34	31.53
Margin Ratios
Core EBITDA Margin(%)	20.63	17.38	15.97	13.87
EBIT Margin(%)	16.25	14.66	14.18	10.37
Pre Tax Margin(%)	15.05	13.4	12.06	6.39
PAT Margin (%)	10.38	9.23	8.28	4.38
Cash Profit Margin (%)	15.8	12.38	10.97	8.07
Performance Ratios
ROA(%)	11.09	11.22	5.86	5.67
ROE(%)	14.64	16.3	11.19	14.38
ROCE(%)	20.18	20.49	11.05	15.05
Asset Turnover(x)	1.07	1.22	0.71	1.3
Sales/Fixed Asset(x)	1.15	1.9	1.04	2.05
Working Capital/Sales(x)	3.85	3.88	5.71	7.95
Efficiency Ratios
Fixed Capital/Sales(x)	0.87	0.53	0.96	0.49
Receivable days	44.46	45.76	71.39	66.81
Inventory Days	70.1	54.96	94	50.01
Payable days	29.67	30.08	26.1	20.01
Valuation Parameters
PER(x)	12.48	27.96	56.22	37.31
PCE(x)	8.2	20.84	42.44	20.23
Price/Book(x)	1.68	3.82	5.74	5.02
Yield(%)	0.53	0.18	0.1	0.2
EV/Net Sales(x)	1.4	2.79	5.51	2.1
EV/Core EBITDA(x)	6.47	15.69	32.69	14.92
EV/EBIT(x)	8.63	19.06	38.89	20.23
EV/CE(x)	1.35	2.71	3.06	2.64
M Cap / Sales	1.3	2.58	4.66	1.63
Growth Ratio
Net Sales Growth(%)	15.82	69.22	1.08	186.2
Core EBITDA Growth(%)	15.9	39.06	-4.31	138.76
EBIT Growth(%)	29.99	52.69	-2.29	109.41
PAT Growth(%)	42.18	50.45	-9.26	51.27
EPS Growth(%)	35.64	32.49	-13	-24.37
Financial Stability Ratios
Total Debt/Equity(x)	0.14	0.32	1.06	1.45
Current Ratio(x)	2.43	2.58	1.36	1.33
Quick Ratio(x)	1.24	1.52	0.65	0.93
Interest Cover(x)	13.49	11.56	6.71	2.61
Total Debt/Mcap(x)	0.09	0.08	0.18	0.29

SHARE HOLDING PATTERN FOR KRISHANA PHOSCHEM LIMITED

Date	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024
Promoters %	64.83	64.83	64.83	64.83	65.46	66.22	69.88	71.01	71.03	71.03
FII %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.02	0.01
DII %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Public %	35.17	35.17	35.17	35.17	34.54	33.78	30.12	28.99	28.95	28.96

PEER COMPARISON FOR KRISHANA PHOSCHEM 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