Integrated Filing — IndAS



General information about company
Scrip Code 543336
NSE Symbol CHEMPLASTS
MSEI Symbol NOTLISTED
ISIN INE488A01050
Name of company CHEMPLAST SANMAR 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 22-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 28-Jul-2025   16:30:00
End date and time of board meeting 28-Jul-2025   20:30:00
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 10999000000
Other income 90000000
Total income 11089000000
2 Expenses
(a) Cost of materials consumed 7124100000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 202800000
(d) Employee benefit expense 651200000
(e) Finance costs 592000000
(f) Depreciation, depletion and amortisation expense 532800000
(f) Other Expenses
1 Power and fuel 1543600000 1543600000
2 Stores consumed 270400000 270400000
3 Insurance 55500000 55500000
4 Rates and taxes 18100000 18100000
5 Repairs and maintenance 195100000 195100000
6 Freight and handling 101600000 101600000
7 Difference in foreign exchange (net) 146600000 146600000
8 Outside processing expenses 68400000 68400000
9 Legal and Professional fees 145400000 145400000
10 Miscellaneous expenses 305500000 305500000
Total other expenses 2850200000
Total expenses 11953100000
3 Total profit before exceptional items and tax -864100000
4 Exceptional items 0
5 Total profit before tax -864100000
6 Tax expense
7 Current tax 0
8 Deferred tax -221600000
9 Total tax expenses -221600000
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 -642500000
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 -642500000
17 Other comprehensive income net of taxes -1900000
18 Total Comprehensive Income for the period -644400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -644400000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -1900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 790600000
Face value of equity share capital 5
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 -4.02
Diluted earnings (loss) per share from continuing operations -4.02
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 -4.02
Diluted earnings (loss) per share from continuing and discontinued operations -4.02
24 Debt equity ratio 0.9497
25 Debt service coverage ratio 0.2285
26 Interest service coverage ratio -0.45
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. In terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 this Statement of Unaudited Consolidated Financial Results for the quarter ended 30th June 2025 Unaudited Consolidated Financial Results of Chemplast Sanmar Limited the Holding Company or the Company and Chemplast Cuddalore Vinyls Limited its wholly owned subsidiary the Holding company and its Subsidiary together referred to as the Group has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 28th July 2025. The Statutory Auditors have carried out a limited review for the quarter ended 30th June 2025 and have issued an unmodified review report thereon. nThe figures for the quarter ended 31st March 2025 are the balancing figures between audited figures in respect of the full financial year and year to date figure up to the third quarter of the previous financial year which were subject to limited review. n n2. The Unaudited Consolidated Financial Results of the Group have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34 prescribed under Section 133 of the Companies Act 2013 and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended. n n3. The Board of Directors of the Holding Company who have been identified as the Chief Operating Decision Maker CODM evaluates the Groups performance allocate resources based on the analysis of the various performance indicators of the Group into manufacture and sale of speciality chemicals and commodity chemicals as per the requirement of Ind AS 108 Operating Segments. n n4. During the year 2024-25 the Holding Company has elected to exercise the option permitted under section 115BAA of the Income Tax Act 1961 with effect from FY 2023-24. Accordingly the Deferred Tax Liability net as of March 31 2024 along with the tax expense for 2024-25 was remeasured at a lower tax rate. Furthermore following the amendment in tax rates affecting certain assets with long-term capital gains as introduced in the Finance Act 2024 the Group reassessed its deferred tax liabilities related to the revaluation of land. The cumulative impact of these adjustments resulted in the reversal of deferred tax liability which is recognized in the Statement of Profit and Loss and other comprehensive income amounting to Rs 18.41 crores and Rs 137.87 crores respectively. n n5. For the year ended March 31 2025 the Group conducted a periodic valuation of select property plant and equipment through independent valuers in accordance with its accounting policy. As a result a revaluation gain of Rs 417.89 crores and the consequential deferred tax liability of Rs 76.63 crores was recognized under other comprehensive income in the consolidated financial results for the quarter ended and year ended 31st Mar 2025. n n6. This Unaudited Consolidated Financial Results is also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on our website www.chemplastsanmar.com. 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)
1 Specialities 4952800000 4952800000
2 Commodity 6460800000 6460800000
Total Segment Revenue 11413600000
Less: Inter segment revenue 414600000 414600000
Revenue from operations 10999000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Specialities -118300000 -118300000
2 Commodity -151600000 -151600000
Total Profit before tax -269900000
i. Finance cost 592000000 592000000
ii. Other Unallocable Expenditure net off Unallocable income 2200000 2200000
Profit before tax -864100000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Specialities 48559000000 48559000000
2 Commodity 16050800000 16050800000
Total Segment Asset 64609800000 64609800000
Un-allocable Assets -282300000 -282300000
Net Segment Asset 64327500000 64327500000
4 Segment Liabilities
Segment Liabilities
1 Specialities 22448100000 22448100000
2 Commodity 22121800000 22121800000
Total Segment Liabilities 44569900000 44569900000
Un-allocable Liabilities -282300000 -282300000
Net Segment Liabilities 44287600000 44287600000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Operating segments are those components of the business whose operating results are regularly reviewed by the management to make decisions for performance assessment and resource allocation. Segment performance is evaluated based on the profit or loss of reportable segment and is measured consistently. The Operating segments have been identified on the basis of the nature of products. n na. Segment revenue represents revenue from operations directly identifiable with or allocable to the segment including inter segment revenue. n nb. Expenses that are directly identifiable with or allocable to segments are considered for determining the segment result. nExpenses which relate to the Group as a whole and not allocable to segments are included under unallocable expenditure. n nc. Income which relates to the Group as a whole and not allocable to segments is included in unallocable income. n nd. Segment result includes margins on inter segment sales which are reduced in arriving at the profit before tax of the Group. n ne. Segment assets and liabilities include those directly identifiable with the respective segments. Unallocable assets and liabilities represent the assets and liabilities that relate to the Group as a whole and not allocable to any segment. n



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 Re-measurement of defined benefit plans -2500000 -2500000
Total Amount of items that will not be reclassified to profit and loss -2500000
2 Income tax relating to items that will not be reclassified to profit or loss -600000
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 0
5 Total Other comprehensive income -1900000