Integrated Filing — IndAS



General information about company
Scrip Code 506618
NSE Symbol PUNJABCHEM
MSEI Symbol NOTLISTED
ISIN INE277B01014
Name of company Punjab Chemicals & Crop Protection 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 28-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-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 Performance Chemicals
Start date and time of board meeting 28-Jul-2025   17:45:00
End date and time of board meeting 28-Jul-2025   18:20:00
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 3195100000
Other income 37100000
Total income 3232200000
2 Expenses
(a) Cost of materials consumed 1742800000
(b) Purchases of stock-in-trade 6100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 389800000
(d) Employee benefit expense 248200000
(e) Finance costs 39600000
(f) Depreciation, depletion and amortisation expense 65000000
(f) Other Expenses
1 Other Expenses 464600000 464600000
Total other expenses 464600000
Total expenses 2956100000
3 Total profit before exceptional items and tax 276100000
4 Exceptional items 0
5 Total profit before tax 276100000
6 Tax expense
7 Current tax 63200000
8 Deferred tax 6600000
9 Total tax expenses 69800000
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 206300000
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 206300000
17 Other comprehensive income net of taxes 6000000
18 Total Comprehensive Income for the period 212300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 122600000
Face value of equity share capital 10
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 16.83
Diluted earnings (loss) per share from continuing operations 16.83
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 16.83
Diluted earnings (loss) per share from continuing and discontinued operations 16.83
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes: n ni) The above Unaudited Consolidated Financial Results as reviewed by the Audit Committee, have nbeen approved by the Board of Directors at their meeting held on 28th July, 2025 and have been nsubjected to Limited Review by the Statutory Auditors. The review report of the Statutory Auditors nis being filed with the BSE Limited and National Stock Exchange of India Limited. For more ndetails, visit the Investor section of our website at www.punjabchemicals.com and Financial nResults at Corporate section of www.bseindia.com and www.nseindia.com. n nii) These results have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) nprescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder nand in terms of Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) nRegulations 2015. n niii) The Group (Company and its subsidiary) is engaged in the single operating segment nPerformance Chemicals. The consolidated financial results include results of its wholly owned nsubsidiary SD Agchem (Europe) N.V. n niv) The figures for the preceding quarter ended 31st March 2025, as reported in these unaudited nconsolidated financial results, are the balancing figures between audited figures in respect of the nfull previous financial year and the published year to date figures up to the end of third quarter of nthe previous financial year. Also, the figures up to the end of the third quarter of the previous nfinancial year had only been reviewed and not subject to audit. n nv) The Board in its meeting held on 30th April, 2025 has recommended a dividend for the financial nyear 2024-2025, of Rs. 3.00 (30%) per equity share of Rs. 10 each fully paid up amounting to Rs. n368 lakhs, subject to the approval in the Annual General Meeting. n nvi) During the previous year, the Holding Company has received demand order from Department nof Goods and Services tax (Government of Masharashtra) office of the Dy. commissioner of state ntax relating to FY 2019-20 of Rs. 769 lakhs including interest and penalty on account of nonpayment nof Goods and Service Tax on transfer of leasehold right by the Holding Company in that nyear. Holding Company, after taking view of their legal counsel had decided to avail benefit of nAmnesty Scheme u/s 128A of CGST Act, 2017 and paid Rs. 418 lakhs towards full and final nsettlement of the above demand order in the previous year. Considering the amount being material nfor the interim period, the same has been shown as exceptional item in the statement of profit and nloss for the previous period.



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
1 Amount of iems that will not be reclassified to profit and loss -1100000 -1100000
Total Amount of items that will not be reclassified to profit and loss -1100000
2 Income tax relating to items that will not be reclassified to profit or loss -300000
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 6800000 6800000
Total Amount of items that will be reclassified to profit and loss 6800000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 6000000