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of <h1>Fertilizer Companies Must Comply with Cost Accounting Rules if Net Worth Over 5 Crores or Sales Exceed 20 Crores</h1> The Cost Accounting Records (Fertilizer Industry) Rules, 2011 apply to companies, including foreign entities, involved in fertilizer production, processing, manufacturing, or mining. These rules are applicable if the company's net worth exceeds five crores of rupees, or if its turnover from sales or supply surpasses twenty crores of rupees in the preceding financial year. Additionally, the rules apply if the company's equity or debt securities are listed or in the process of being listed on any stock exchange, domestically or internationally. However, these rules do not apply to bodies corporate governed by any special Act.
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