National Fertilizers Limited (NFL) has issued an addendum to its 52nd Annual Report for the financial year 2025-26. This addendum includes the comments of the Comptroller and Auditor General of India (C&AG) on the company’s Audited Financial Statements. The C&AG’s comments, dated 27.08.2026, have been provided on both standalone and consolidated financial statements and are now part of the annual report.
Addendum to 52nd Annual Report Released
National Fertilizers Limited (NFL) has submitted an addendum to its 52nd Annual Report for the financial year ended 31 March 2026. This submission follows up on earlier communication regarding the notice for the 52nd Annual General Meeting and the Annual Report itself.
Comptroller and Auditor General’s Comments Included
The key aspect of this addendum is the inclusion of the comments from the Comptroller and Auditor General of India (C&AG) on the company’s Audited Financial Statements. These comments cover both the Standalone and Consolidated financial statements for the financial year 2025-26. The C&AG’s supplementary audit reports, dated 27.08.2026, are now officially part of the Annual Report.
Standalone Financial Statements Comments
In relation to the standalone financial statements for the year ended 31 March 2026, the Comptroller and Auditor General of India, through Tanya Singh, Principal Director of Audit Central Expenditure, stated that a supplementary audit was conducted under section 143(6)(a) of the Companies Act, 2013. It was noted that in view of the revisions made to the statutory auditor’s report to incorporate audit observations, there were no further comments to offer upon or supplement to the statutory auditors’ report under section 143(6)(b) of the Act.
Consolidated Financial Statements Comments
Similarly, for the consolidated financial statements for the year ended 31 March 2026, a supplementary audit was conducted under section 143(6)(b) read with section 129 (4) of the Companies Act, 2013. The C&AG’s office confirmed the conduct of a supplementary audit on NFL, Ramagundam Fertilizers and Chemicals Limited (RFCL), and Assam Valley Fertilizer and Chemical Company Limited (AVFCL), but not on Urvarak Videsh Limited (UVL). As with the standalone statements, the C&AG has no further comments to offer upon or supplement to the statutory auditors’ report, in view of the revisions made.
Availability of Addendum
The addendum, containing the C&AG’s comments, is also available on the company’s official website, www.nationalfertilizers.com, for public access and records.
Source: BSE
