Integrated Filing — IndAS



General information about company
Scrip Code 500405
NSE Symbol SPLPETRO
MSEI Symbol NOTLISTED
ISIN INE663A01033
Name of company SUPREME PETROCHEM 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 Single segment
Description of single segment STYRENICS
Start date and time of board meeting 23-Jul-2025   15:30:00
End date and time of board meeting 23-Jul-2025   17:30:00
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 14019080000
Other income 152362000
Total income 14171442000
2 Expenses
(a) Cost of materials consumed 9698783000
(b) Purchases of stock-in-trade 2456680000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -213495000
(d) Employee benefit expense 182688000
(e) Finance costs 31607000
(f) Depreciation, depletion and amortisation expense 183770000
(f) Other Expenses
1 Other Expenses 730338000 730338000
Total other expenses 730338000
Total expenses 13070371000
3 Total profit before exceptional items and tax 1101071000
4 Exceptional items 0
5 Total profit before tax 1101071000
6 Tax expense
7 Current tax 270528000
8 Deferred tax 10038000
9 Total tax expenses 280566000
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 820505000
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 820505000
17 Other comprehensive income net of taxes 973000
18 Total Comprehensive Income for the period 821478000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 818249000
Total profit or loss, attributable to non-controlling interests 2256000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 819227000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2251000
21 Details of equity share capital
Paid-up equity share capital 376083000
Face value of equity share capital 2
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 4.35
Diluted earnings (loss) per share from continuing operations 4.35
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 4.35
Diluted earnings (loss) per share from continuing and discontinued operations 4.35
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. Pre-commissioning activities for the Ist Line of ABS project with 70,000 TPA capacity with the technical support of start-up team of M/s Veralis, Italy have commenced and the commercial operations of ABS will start in the 2nd quarter of F.Y. 2026. n n2. Consequent to the execution of Share Purchase Agreement (SPA) with the promoters/shareholders of Xmold Polymers Private Limited (Xmold), Xmold has become subsidiary of the Company. n nSince the Company has acquired control on Xmold w.e.f. April 1, 2025, (Company and Xmold together referred to as Group), the Company's consolidated financial results includes the financial results of Xmold only for the quarter ended June 30, 2025. n n3.The above Statement of Unaudited Financial Results has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34 as prescribed under Section 133 of the Companies Act 2013 read with the relevant rules thereunder. n n4.The figures for the quarter ended March 31 2025 as reported in this Financial Results are the balancing figures between audited figures in respect of the full financial year ended March 31 2025 and the published year to date figures upto the end of the third quarter of the previous financial year which were subjected to a limited review. n n5. The Group operates in Styrenics and Allied Products which in the contexts of Ind AS108 Operating Segments constitutes a single reportable business segment. n n6. Finance cost significantly comprises of interest expense on lease pertaining to Ind AS 116 Leases. The Group continues to remain debt free. n n7. The above Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors of Company at their respective meetings held on July 23 2025. The Statutory Auditor of the Company have carried out a Limited Review of the above Financial Results for the quarter ended June 30 2025. These Financial Results are prepared and published in accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirement Regulations 2015 as amended. n



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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -1300000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 327000
5 Total Other comprehensive income 973000