Financial Results for 30-06-2026

THE PHOSPHATE COMPANY LIMITED Works Regd. & Admin Office 47, Ramkrishna Road 14, Netaji Subhas Road Rishra -712 248 Kolkata-700 001 HOoghly (W.B) Ph.: (033) 2230 0771, 40351234 Ph.: (033)26721448 / 1497 E-mail: lakshmiphosphate@gmail.com Fax : 91 33 2672 2270 Website : www.phosphate.co.in E-mail: phosphaterishra@gmail.com CIN : L24231W81949PLC017664 GSTN : 19iIABCT1270FIZJ PAN : AABCT1270F FLe£.290Al 249 August 4, 2026 To' To' BSE Limited The Secretary, The Corporate Relationship Department The Calcutta Stock Exchange Ltd., PJ. Towers,1st Floor, 7, Lyons Range, Dalal Street, Kolkata-700001. Munbai -400 001. Scrip code: 10026031 Scrip Cede: 542123 Sub: Regulation 33 Meeting Commenced on 11.30 A.M. ' Dear Sir, Meeting concluded at 2.00 P.M. F Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), we would like to inform that the Board of Directors at its meeting held today inter alia, considered and approved the unaudited Financial Results for the quarter ended 30th June 2026. ~ A copy of the above results along with Auditors' Report are enclosed herewith for your records. Please take a note of the same. Thanking you. Yours faithfully For The Phosphate Co. Ltd. =hc#£#Bfegr,- Dy. Secretary & Compliance Officer Membership No.A45073 Encl.a/a Manufacturer -SUPERPHOSPHATE FERTILISER, SODIUM SILICOFLUORIDE S K AGRAWAL AND CO CHARTERED SUITE NOS : 606-608 THE CHAMBERS, OPP. GITANJALI STADIUM ACCOUNTANTS LLP 1865, RAJDANGA MAIN ROAD, KASBA (FORMERLY S K AGRAWAL AND CO) KOLKAIA -700 107 CHARTEREDACCOUNTANTS PHONE : 0334008 9902 /9903 /9904 / 9905 LLPIN -AAV-2926 Website : www.skagrawal.co.in FRN-306033E/E300272 EMAIL : lnfo@skagrawal.co.in Independent Auditor's Review Report on unaudited quarterly financial results of the Company Pusuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 TO THE BOARD 0F DIRECTORS OF THE pHOspHATE conmANy LIMITED I. We have reviewed the accompanying Statement of unaudited Financial Results of The Phosphate Company Limited ("the Company"), for the quarter ended 30th June, 2026, being submitted by the Company pursuant to requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition & measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant Rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, " R^ev_i.ew Of lrt?rim Financial_Irf e!mation performed ly the Independent AIAditor Of the Entity'ri , TTss"ed dry vhe irlsrfuhe of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not perfomed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of Unaudited Financial Results prepared in accordance with applicable Indian Accounting Standards and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in tens of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S K AGRAWAL AND CO CHARTERED ACCOUNTANTS LLP Chartered Accountants Fin Registration No.- 300272 ant Kunar Lakhotia Membership No. 068851 UDIN:26®688s)kuqorD12-i\ Place: Kolkata Dated: August 4, 2026 THE PHOSPHATE COMPANY LIMITED Corporate Identity Number: L2423 I WB 1949PLC017664 Registered Office: 14, Netaji Subhas Roadg Kolkata-700001 STATEMENT OF FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE 2026 (Amount Rs. in lacs) Quarter Ended Year ended 30-Jun-26 3 1 -Mar-26 30-Jun-25 3 I -Mar-26 Particulars Audited refertoNotec Reviewed Reviewed Audited I. Revenue Revenue from Operations I,954.71 2,987.01 I,405.92 14.563.42 Other Income 11.31 77.42 10.61 93.84 Total Income 1'966.02 3'064.43 I,416.53 14,657.26 2. Expenses (a) Cost of Material Consumed 2.273.21 I,822.87 I,034.74 9,201.86 (b) Purchase of Trading Goods 272.93 206.91 114.25 918.34 (c) (Increase) Decrease in Inventories ofFinished Goods / Stock-in-Trade and Work-in-Progress (I,213.88) (343.99) (463.85) (125.04) (d) Employee benefit expenses 139.93 162.82 121.30 578.80 (e) Other expenses 343.79 898.79 391.04 3,027.72 Total expenses 1'815.98 2'747.40 1'197.48 13'601.68 3. Profit I)efore Interest,Depreciation and Tax (EBITDA) (1-2) 150.04 317.03 219.05 l'OS5.58 4. Finance costs 72.04 59.51 88.36 353.78 5. Depreciation and ammortisation expense 14.07 0.42 24.41 73.43 6. Profit/(Loss) before tax 63.93 2S7.|0 106.28 62837 (a) Curent Tax 19.17(I.94) 54.883.21 31.66(5.13) 168.04 (b) Provision for earlier year 19.24 (c) Deferred Tax (10.99) 7. Tax Expenses 17.23 58.09 26.53 176.29 8. Net Profit for the period after Tax 46.70 199.01 79.75 452.08 9. Other Comprehensive Income/(Loss) (20.99) (20.99) 10. Total Comprehensive Income for the period (8+9) 46.70 178.02 79.75 431.09 11. Paid-up Equity Share Capital (Face Value per share:Rs.10/-) 360.75I.29 360.755.52 360.752.21 360.75 12. Oner Equity as per Balance Sheet: 8,857.3712.53 13. Earnings per share (of Rs. 10/-each) (Not annualised) Basic & Diluted Cash I.63 5.62 2.75 14.26 Notes : (a) The above financial results of the Company for the quarter ended 30th June, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 4th August 2026. The Statutory Auditors of the Company have carried out limited review of these results and the results are being published in accordance with Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regiilations, 2015. (b) The above financial results of the Company have been prepared in accordance with Indian Accounting Standards (lnd AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016. (c) The figures for the quarter ended 31st March 2026 are the balancing figures between audited figures in respect of full financial year and year to date figures upto the third quarter of respective financial year. (d) Company's business activity falls within a single primary business segment, viz., "Agro-input". Accordingly segment reporting disclosure is not applicable. (e) Company's business is seasonal in nature. Performance of a particular current quarter is not indicative of the full year. (f) Comparative figures have been rearranged / regrouped wherever necessary. For aTnd ohn beehpalfh ofo the# Booarmd of iDfireectors Ajay Bangur (Executive Director) Dated: 04-08-2026 (DIN:00041711)