Integrated Filing — IndAS



General information about company
Scrip Code 506590
NSE Symbol PCBL
MSEI Symbol NOTLISTED
ISIN INE602A01031
Name of company PCBL CHEMICAL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 23-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 23-Jul-2025   12:00:00
End date and time of board meeting 23-Jul-2025   13:55:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 21140500000
Other income 58000000
Total income 21198500000
2 Expenses
(a) Cost of materials consumed 14473900000
(b) Purchases of stock-in-trade 98900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -27500000
(d) Employee benefit expense 1094600000
(e) Finance costs 1123500000
(f) Depreciation, depletion and amortisation expense 923500000
(f) Other Expenses
1 Other Expenses 2310100000 2310100000
Total other expenses 2310100000
Total expenses 19997000000
3 Total profit before exceptional items and tax 1201500000
4 Exceptional items 0
5 Total profit before tax 1201500000
6 Tax expense
7 Current tax 318700000
8 Deferred tax -58200000
9 Total tax expenses 260500000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 941000000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 941000000
17 Other comprehensive income net of taxes 341900000
18 Total Comprehensive Income for the period 1282900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 940500000
Total profit or loss, attributable to non-controlling interests 500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1271800000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 11100000
21 Details of equity share capital
Paid-up equity share capital 377500000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.49
Diluted earnings (loss) per share from continuing operations 2.48
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.49
Diluted earnings (loss) per share from continuing and discontinued operations 2.48
24 Debt equity ratio 0.0139
25 Debt service coverage ratio 0.0097
26 Interest service coverage ratio 0.0226
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Carbon Black 16635800000 16635800000
2 Power 993000000 993000000
3 Chemical 3825400000 3825400000
4 Battery Chemical 0 0
Total Segment Revenue 21454200000
Less: Inter segment revenue 313700000 313700000
Revenue from operations 21140500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Carbon Black 2266900000 2266900000
2 Power 678300000 678300000
3 Chemical 144700000 144700000
4 Battery Chemical -300000 -300000
Total Profit before tax 3089600000
i. Finance cost 1123500000 1123500000
ii. Other Unallocable Expenditure net off Unallocable income 764600000 764600000
Profit before tax 1201500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Carbon Black 54083800000 54083800000
2 Power 5746000000 5746000000
3 Chemical 43322100000 43322100000
4 Battery Chemical 2090900000 2090900000
Total Segment Asset 105242800000 105242800000
Un-allocable Assets 12551100000 12551100000
Net Segment Asset 117793900000 117793900000
4 Segment Liabilities
Segment Liabilities
1 Carbon Black 43150300000 43150300000
2 Power 4026300000 4026300000
3 Chemical 27244500000 27244500000
4 Battery Chemical 48200000 48200000
Total Segment Liabilities 74469300000 74469300000
Un-allocable Liabilities 4950100000 4950100000
Net Segment Liabilities 79419400000 79419400000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of post employment defined benefit plans -7100000 -7100000
2 Changes in fair value of equity instruments through OCI 330500000 330500000
Total Amount of items that will not be reclassified to profit and loss 323400000
2 Income tax relating to items that will not be reclassified to profit or loss 42700000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 61200000 61200000
Total Amount of items that will be reclassified to profit and loss 61200000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 341900000