Results atatched herewith

(11ffif mcPR Cl5T ~) (A Government of India Undertaking) Cfll4ql0Cfl ~ 'fR7{?'{ ~~ 'fRogfi]; C(J~ ;j?7"&" (fcmT ~ ~ trF.rcr) 17I(.jc(I~I"11 , "Priyadarshini", Jai Bhagwan Sharma ~~~, Eastern Express Highway, Executive Director ~,~ 400 022. Sion, Mumbai -400 022. (Legal & Company Secretary) CIN - L24110MH1978GOI020185 ~;q.:ft / Tel.: (Off.): (022) 2404 5024 • ~-~ / Email: jbsharma@rcfltd.com • ~cijfll~C / Website: www.rcfltd.com RCF/CS/Stock Exchanges 12026 August 13, 2026 The Corporate Relations Department The Listing Department BSE Limited National Stock Exchange of India Limited Department of Corporate Services Exchange Plaza, 5th Floor, Phiroze Jeejeebhoy Towers, Plot No.C/1, G Siock, Dalal Street, Sandra Kurla Complex, Mumbai - 400 001 Bandra(East), Mumbai- 400 051 Script Code: 524230 1 9758901 976867 Script Code: RCF EQISIN: INE027A080281 977150 INE027 A08036/1NE027 A08044 Dear Sir IMadam, Sub: Outcome of the Board Meeting in accordance with the SEBI (Listing Obligations and Disclosure Requirements) (SEBI LODR) Regulation, 2015 This is to inform that Soard at its meeting held today i.e., August 13, 2026 has considered and approved the Un-audited Financial Results (Standalone and Consolidated) of the Company for the quarter ended June 30,2026. Pursuant to Regulation 33 & 52 of SESI LODR, please find enclosed herewith the following: - 1. Integrated Unaudited Financial Results (Standalone and Consolidated) for the quarter June 30,2026 along with the Limited Review Report issued by Mis. Raju & Prasad, Chartered Accountants, Statutory Auditors of the Company (Annexure A). 2. Statement of deviation or variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement etc.: Not applicable 3. Pursuant to Regulation 52(7) & 52(7 A) of SESI LODR, please find enclosed the Statement indicating no Deviation or Variation in the use of proceeds of issue of listed, non-convertible, Secured/Unsecured Debentures for the quarter ended June30,2026 (Annexure B). 4. As per the provisions of Regulation 54(3) of SESI LODR, Report in respect of Security Cover is not applicable as Secured Debentures were redeemed on Maturity i.e August 5, 2025 5. As per SESI circular no. SESI/HO/CFD/CFD-PoD-2/CIRlP/2024/185 dated December 31, 2024 please find enclosed herewith the Format for disclosing outstanding default on loans and debt securities (Annexure C). Further, Board of Directors of the company has accorded approval for issue of Secured/Unsecured, Non-Convertible Debentures in one or more series/tranches, aggregating upto to Rs.11 00 crore in the period of next twelve months through private placement basis subject to the approval of the shareholders at the ensuing Annual General Meeting (AGM). The meeting of Board of Directors commenced at 12.15 p.m. and concluded at \.5.:.~O p.m. This is for your kind information and record. Yours faithfully, For Rashtriya Chemicals and Fertilizers Limited J. B. Sharma Executive Director Legal & Company Secretary IN 0 I A Chartered Accountants Independent Auditor's Limited Review Report on the Quarterly Unaudited Standalone Financial Results of Rashtriya Chemicals and Fertilizers Limited for the quarter ended 30.06.2026. pursuant to the Regulation 33 and 52 read with regulation 63 (2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations. 2015. as amended. The Board of Directors, Rashtriya Chemicals and Fertilizers Limited Opinion 1. We have reviewed the accompanying Statement of Standalone Financial Unaudited Results of Rashtriya Chemicals and Fertilizers Limited ("the company") for the Quarter ended June 30, 2026, ("the Statement") attached herewith, being prepared and submitted by the company pursuant to the requirement of Regulation 33 and Regulation 52 read with regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("LODR Regulations") 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards 34 "Interim Financial Reporting" (lnd AS 34), prescribed under section 133 of the Companies Act, 2013 (the 1 Act') read with relevant rules issued thereunder and other accounting principles generally accepted in India, Our responsibility is to issue a report on the Statement based on our review. Our responsibility is to express a conclusion on the statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information performed by the Independent Auditor of the Entityil issued by the Institute of Chartered Accountants of India (lCAl). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free from material misstatement A review is limited primarily to inquiries of the company personnel and an analytical procedure applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted and procedure performed as stated in paragraph 3 abov~y nothing has come to our attention that leads us to believe that the accompanying Statement of unaudited standalone financial results, prepared in accordance with recognition and measurement principles laid down in the Indian Accounting Standards prescribed under Section 133 of the Act, as amended, read with relevant rules issued there under and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulation 33 of the Listing Regulations, as amended including t~h_ e_ ~_ ""-f-r,a;---:~~~"-- 511, The Corporate Centre, NirmalUfestyle Malt LBS Rd, Mulund (W), Mumbai-400080 ; Tel: 022-46 Mobile: 9987460813; Website: Email: mumbai@rajuandprasad.c . HEAD OffiCE: Hyderabad BRANCHES: Bengaluru I Chennai I Thane I Tirupati I Vijaywa'-' .........~ ~~ IN 0 I A Chartered Accountants 5. We draw attention to the following matters forming part of the notes to the Statement: (i) Note No. 5- Revision in Energy Norms for ThaI Unit under Urea Pricing Policy: As per the notification issued by the Department of Fertilizers (DoF) vide Notification No. 12012/1/2015-FPP dated 25th May 2015, the applicable energy norm for the Company's ThaI Unit was 6.200 GcaljMT. Accordingly, the Company had ascertained the subsidy income for FY 2025-26 based on the aforesaid energy norm. Subsequently, the DoF, vide Notification No. 12012/3/2023-UPP (E.3418S) dated 30th July 2026, revised Urea Pricing Policy. As per which the energy norm applicable to the Company's ThaI Unit has been revised to 5.984 Gcal/MT with retrospective effect from 1st April 2025, as against the earlier norm of 6.200 GcaljMT. The revised energy norm shall remain applicable up to 31st March 2028. Consequently, the revision in the energy norm has resulted in a decrease in subsidy income. Accordingly, the Company has recognised a financial impact of Rs 132.52 crore pertaining to FY 2025-26 and Rs 39.02 crore pertaining to the quarter ended 30th June 2026 in the financial results for the quarter ended 30th June 2026. The aggregate financial impact due to decrease in subsidy income amounts to Rs 171.54 crore. (ii) Note No.7 - Gas pooling applicable to Fertilizer (Urea) sector: Gas Pool operator in ascertaining the contribution to pool account, considered cheaper market price gases specifically contracted by the Company for non-urea operations instead of EPMC/SPOT gas meant for Urea Operations sourced as per DOF directives. Accordingly differential price or contribution to the pool by the company was worked out and issued debit note. The Company is of the view that EPMC gas / Spot gas is specifically meant for urea o [Showing first 8,000 characters — download PDF for full document]