National Fertilizers Limited has announced its unaudited financial results for the quarter and half year ended September 30, 2026. The company has submitted these results, which include both standalone and consolidated figures, as per SEBI regulations. The Board of Directors took on record these results during a meeting held on November 11, 2026. The detailed financial statements and auditor’s review reports are available on the company’s website.
National Fertilizers Limited Announces Quarterly and Half-Yearly Financial Results
National Fertilizers Limited (NFL) has officially released its unaudited financial results for the quarter and half year ended September 30, 2026. The comprehensive financial statements, encompassing both standalone and consolidated performance, were approved and taken on record by the company’s Board of Directors during their meeting held on November 11, 2026, in Noida.
Key Financial Disclosures
The announcement includes the results of the limited review conducted by the statutory auditors, Dassani & Associates LLP and N. K. Bhargava & Co. These reports provide an independent assessment of the financial figures presented. The detailed financial performance, including revenue, expenses, profit/loss figures, and other comprehensive income, is made available for stakeholders. The company has highlighted that the information will also be accessible on its official website, www.nationalfertilizers.com.
Standalone Financial Highlights
For the standalone segment, the results detail revenue from operations, other income, and various expenses including cost of materials, employee benefits, finance costs, and depreciation. The statement also presents profit/loss before and after tax, along with other comprehensive income. Key ratios such as Debt-Equity Ratio, Current Ratio, and Net Profit Margin are provided for analysis.
Consolidated Financial Overview
The consolidated financial results reflect the combined performance of NFL and its joint ventures. Similar to the standalone results, these disclosures cover revenue, expenses, profits, and comprehensive income. The consolidated figures also incorporate the company’s share of profit/(loss) from joint ventures and provide consolidated ratios and earnings per share.
Emphasis of Matter and Other Information
The auditor’s review report draws attention to specific matters, such as the recognition of subsidy income related to closing stock of DAP and TSP fertilizers, and subsidy income under New Energy Norms (NEN). Comparative figures for previous periods are also presented. The company also provided additional information on credit ratings, commercial papers, and various financial ratios in compliance with SEBI regulations.
Related Party Transactions
An annexure details related party transactions for the half year ended September 30, 2026. These transactions primarily involve purchases and sales of goods and services, as well as deputation of personnel, with Ramagundam Fertilizers & Chemicals Limited, a joint venture entity. The values of these transactions and approvals by the audit committee are also outlined.
Source: BSE
