Integrated Filing — IndAS



General information about company
Scrip Code 541269
NSE Symbol CHEMFAB
MSEI Symbol NOTLISTED
ISIN INE783X01023
Name of company CHEMFAB ALKALIS 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 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 31-Jul-2025   12:00:00
End date and time of board meeting 31-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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are no default on Loans and Debt securities for the first quarter ended on 30.06.2025



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 Standalone
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 875810000
Other income 10566000
Total income 886376000
2 Expenses
(a) Cost of materials consumed 260091000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 5371000
(d) Employee benefit expense 60011000
(e) Finance costs 15640000
(f) Depreciation, depletion and amortisation expense 53823000
(f) Other Expenses
1 Direct Manufacturing Expenses - Power, Fuel & Others 288803000 288803000
2 Other Expenses 127280000 127280000
Total other expenses 416083000
Total expenses 811019000
3 Total profit before exceptional items and tax 75357000
4 Exceptional items 0
5 Total profit before tax 75357000
6 Tax expense
7 Current tax 13123000
8 Deferred tax 8294000
9 Total tax expenses 21417000
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 53940000
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 53940000
17 Other comprehensive income net of taxes 1174000
18 Total Comprehensive Income for the period 55114000
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 143637000
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 3.76
Diluted earnings (loss) per share from continuing operations 3.75
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 3.76
Diluted earnings (loss) per share from continuing and discontinued operations 3.75
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:ttttttt n1 The above Statement of Standalone unaudited financial results were reviewed and recommended by the Audit Committee at its meeting held on 31 July 2025 and approved by the Board of Directors of the Company at their meeting held on that date. ntttttt n2 The Company has identified its reportable segments in accordance with Ind AS 108 - Operating Segments. Accordingly, two reportable segments i.e. Chemicals and Related Products and PVC - O Pipes have been identified, the details of which are given below:tttttt ntttttt (Amount Rs. In Lakhs) t nSl. No.tParticulars 3 Months ended Preceding Corresponding3 months ended Previous year nttt30/06/2025 t3 Months 30/06/2024 in the ended ntttttended previous year 31/03/2025 nt t31/03/2025 nttt (Unaudited) t (Refer Note 4) t (Unaudited) t (Audited) t nI Segment Revenuetttttt na) Chemicals andt 4,887.90 t 5,631.13 t 4,510.98 t 19,064.00 nrelated Productst nb) PVC-O Pipestt 3,870.20 t 3,153.46 t 3,093.07 t 13,145.05 t nttt 8,758.10t 8,784.59 t 7,604.05 t 32,209.05 t nLess: Inter Segment Revenuet - t t- tt - t t - t nNet Segment Revenuet 8,758.10 t 8,784.59 t 7,604.05 t 32,209.05 t nII Segment Result before taxtttttt na) Chemicals andt (58.85)t t287.24 t tt(334.46)t (959.13) related Products nb) PVC-O Pipestt 863.16 t t316.87 t tt739.52 t t 3,049.01 t nTotalttt 804.31 t t604.11 t tt405.06 t t 2,089.88 t nLess: Inter Segment Result - tt - ttt - ttt - t nLess: Finance Costt (156.40)t (156.20)t t(51.08)tt (491.58)t nAdd: Other Incomet 105.66 t t127.42 t tt256.63 t t 584.92 t nTotal Profit Before Taxt 753.57 t t575.33 t tt610.61 t t 2,183.22 t nIII Segment Assets:tttttt na) Chemicals and 21,324.89 t 19,275.78 t 17,199.98 t 19,275.78 related Productst nb) PVC-O Pipest 18,479.55 t t15,858.21 tt 14,510.38 t 15,858.21 t nTotal Segment Assets 39,804.44 t 35,133.99 tt 31,710.36 t 35,133.99 t nAdd: Unallocable assets 17,591.20 t 19,463.71 tt 17,199.50 t 19,463.71 t nTotal Assetstt 57,395.64 t 54,597.70 t t48,909.86 t 54,597.70 t nIV Segment Liabilities:tttttt na) Chemicals and 4,435.18 t t3,207.72 tt 2,951.24 t 3,207.72 related Productst nb) PVC-O Pipest 1,820.63 t t2,181.34 tt 2,361.91 t 2,181.34 t nTotal Segment Liabilities 6,255.81 t 5,389.06 t t5,313.15 t 5,389.06 t nAdd: Unallocable liabilities 9,808.20 t 8,430.87 tt 3,844.36 t 8,430.87 t nTotal Liabilitiestt 16,064.01 t 13,819.93 tt 9,157.51 t 13,819.93 t n3 During the quarter ended 30 June 2025, based on technical assessment the company has reassessed estimated useful life of certain items of plant and machinery of the PVC- O Division, such reassessment has been considered as change in accounting estimate and applied prospectively. Accordingly, the depreciation for the current and subsequent quarters is lower by Rs. 259.00 lakhs per quarter n n4 During the current quarter ended 30 June 2025, the Company had allotted Nil Equity shares of Rs. 10 each upon exercise of Employee stock options by the eligible employees under Employee's Stock Option Scheme CAESOS 2020. n n5 The figures for the quarter ended 31 March 2025 are the balancing figures between audited figures of the full financial year ended 31 March 2025 and published year to date figure upto third quarter ended 31 December 2024.ttttttttt nttttttt For Chemfab Alkalis Limitedtt Suresh Krishnamurthi Rao nPlace: Chennaittttttt Chairman nDate: 31 July 2025ttttttDIN No: 00127809



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Chemicals and related Products 488790000 488790000
2 PVC-O Pipes 387020000 387020000
Total Segment Revenue 875810000
Less: Inter segment revenue 0 0
Revenue from operations 875810000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemicals and related Products -5885000 -5885000
2 PVC-O Pipes 86316000 86316000
Total Profit before tax 80431000
i. Finance cost 15640000 15640000
ii. Other Unallocable Expenditure net off Unallocable income -10566000 -10566000
Profit before tax 75357000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemicals and related Products 2132489000 2132489000
2 PVC-O Pipes 1847955000 1847955000
Total Segment Asset 3980444000 3980444000
Un-allocable Assets 1759120000 1759120000
Net Segment Asset 5739564000 5739564000
4 Segment Liabilities
Segment Liabilities
1 Chemicals and related Products 443518000 443518000
2 PVC-O Pipes 182063000 182063000
Total Segment Liabilities 625581000 625581000
Un-allocable Liabilities 980820000 980820000
Net Segment Liabilities 1606401000 1606401000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The Company has identified its reportable segments in accordance with Ind AS 108 - Operating Segments. Accordingly, two reportable segments i.e. Chemicals and Related Products and PVC - O Pipes have been identified, the details of which are given below:tttttt ntttttt (Amount Rs. In Lakhs) t nSl. No.tParticulars 3 Months ended Preceding Corresponding3 months ended Previous year nttt30/06/2025 t3 Months 30/06/2024 in the ended ntttttended previous year 31/03/2025 nt t31/03/2025 nttt (Unaudited) t (Refer Note 4) t (Unaudited) t (Audited) t nI Segment Revenuetttttt na) Chemicals andt 4,887.90 t 5,631.13 t 4,510.98 t 19,064.00 nrelated Productst nb) PVC-O Pipestt 3,870.20 t 3,153.46 t 3,093.07 t 13,145.05 t nttt 8,758.10t 8,784.59 t 7,604.05 t 32,209.05 t nLess: Inter Segment Revenuet - t t- tt - t t - t nNet Segment Revenuet 8,758.10 t 8,784.59 t 7,604.05 t 32,209.05 t nII Segment Result before taxtttttt na) Chemicals andt (58.85)t t287.24 t tt(334.46)t (959.13) related Products nb) PVC-O Pipestt 863.16 t t316.87 t tt739.52 t t 3,049.01 t nTotalttt 804.31 t t604.11 t tt405.06 t t 2,089.88 t nLess: Inter Segment Result - tt - ttt - ttt - t nLess: Finance Costt (156.40)t (156.20)t t(51.08)tt (491.58)t nAdd: Other Incomet 105.66 t t127.42 t tt256.63 t t 584.92 t nTotal Profit Before Taxt 753.57 t t575.33 t tt610.61 t t 2,183.22 t nIII Segment Assets:tttttt na) Chemicals and 21,324.89 t 19,275.78 t 17,199.98 t 19,275.78 related Productst nb) PVC-O Pipest 18,479.55 t t15,858.21 tt 14,510.38 t 15,858.21 t nTotal Segment Assets 39,804.44 t 35,133.99 tt 31,710.36 t 35,133.99 t nAdd: Unallocable assets 17,591.20 t 19,463.71 tt 17,199.50 t 19,463.71 t nTotal Assetstt 57,395.64 t 54,597.70 t t48,909.86 t 54,597.70 t nIV Segment Liabilities:tttttt na) Chemicals and 4,435.18 t t3,207.72 tt 2,951.24 t 3,207.72 related Productst nb) PVC-O Pipest 1,820.63 t t2,181.34 tt 2,361.91 t 2,181.34 t nTotal Segment Liabilities 6,255.81 t 5,389.06 t t5,313.15 t 5,389.06 t nAdd: Unallocable liabilities 9,808.20 t 8,430.87 tt 3,844.36 t 8,430.87 t nTotal Liabilitiestt 16,064.01 t 13,819.93 tt 9,157.51 t 13,819.93



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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of net defined benefit liability 1452000 1452000
2 Fair value gain on investments in equity instruments designated as at FVTOCI 145000 145000
Total Amount of items that will not be reclassified to profit and loss 1597000
2 Income tax relating to items that will not be reclassified to profit or loss 423000
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 1174000