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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
17-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
|
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
17-10-2025 12:00:00 |
| End date and time of board meeting |
17-10-2025 13:55:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
2,16,357.00 |
4,27,762.00 |
|
Other income |
1,205.00 |
1,785.00 |
|
Total income |
2,17,562.00 |
4,29,547.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,49,748.00 |
2,94,487.00 |
| (b) |
Purchases of stock-in-trade |
348.00 |
1,337.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
2,834.00 |
2,559.00 |
| (d) |
Employee benefit expense |
12,440.00 |
23,386.00 |
| (e) |
Finance costs |
10,715.00 |
21,950.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
9,278.00 |
18,513.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
24,371.00 |
47,472.00 |
|
Total other expenses |
24,371.00 |
47,472.00 |
|
Total expenses |
2,09,734.00 |
4,09,704.00 |
| 3 |
Total profit before exceptional items and tax |
7,828.00 |
19,843.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
7,828.00 |
19,843.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
2,206.00 |
5,393.00 |
| 8 |
Deferred tax |
(548.00) |
(1,130.00) |
| 9 |
Total tax expenses |
1,658.00 |
4,263.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
6,170.00 |
15,580.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
6,170.00 |
15,580.00 |
| 17 |
Other comprehensive income net of taxes |
(1,475.00) |
1,944.00 |
| 18 |
Total Comprehensive Income for the period |
4,695.00 |
17,524.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
6,154.00 |
15,559.00 |
|
Total profit or loss, attributable to non-controlling interests |
16.00 |
21.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
4,640.00 |
17,358.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
55.00 |
166.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
3,775.00 |
3,775.00 |
|
Face value of equity share capital |
1 |
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 |
1.63 |
4.12 |
|
Diluted earnings (loss) per share from continuing operations |
1.62 |
4.1 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
1.63 |
4.12 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.62 |
4.1 |
| 24 |
Debt equity ratio |
1.31 |
1.31 |
| 25 |
Debt service coverage ratio |
1.13 |
1.04 |
| 26 |
Interest service coverage ratio |
1.97 |
2.13 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
3,97,711.00 |
|
Capital work-in-progress |
73,076.00 |
|
Investment property |
448.00 |
|
Goodwill |
60,676.00 |
|
Other intangible assets |
2,15,217.00 |
|
Intangible assets under development |
1,587.00 |
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
|
|
Non-current financial assets |
|
|
Non-current investments |
50,544.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
147.00 |
|
Other non-current financial assets |
9,713.00 |
|
Total non-current financial assets |
60,404.00 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
16,231.00 |
|
Total non-current assets |
8,25,350.00 |
| 2 |
Current assets |
|
|
Inventories |
1,07,159.00 |
|
Current financial asset |
|
|
Current investments |
957.00 |
|
Trade receivables, current |
1,75,689.00 |
|
Cash and cash equivalents |
21,714.00 |
|
Bank balance other than cash and cash equivalents |
7,250.00 |
|
Loans, current |
48.00 |
|
Other current financial assets |
2,800.00 |
|
Total current financial assets |
2,08,458.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
27,631.00 |
|
Total current assets |
3,43,248.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
11,68,598.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
3,775.00 |
|
Other equity |
3,83,327.00 |
|
Total equity attributable to owners of parent |
3,87,102.00 |
|
Non controlling interest |
1,338.00 |
|
Total equity |
3,88,440.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
3,37,422.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
14,552.00 |
|
Total non-current financial liabilities |
3,51,974.00 |
|
Provisions, non-current |
2,277.00 |
|
Deferred tax liabilities (net) |
27,760.00 |
|
Deferred government grants, Non-current |
4,739.00 |
|
Other non-current liabilities |
|
|
Total non-current liabilities |
3,86,750.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,70,144.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
6,991.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,60,213.00 |
|
Total Trade payable |
1,67,204.00 |
|
Other current financial liabilities |
40,418.00 |
|
Total current financial liabilities |
3,77,766.00 |
|
Other current liabilities |
4,103.00 |
|
Provisions, current |
10,823.00 |
|
Current tax liabilities (Net) |
437.00 |
|
Deferred government grants, Current |
279.00 |
|
Total current liabilities |
3,93,408.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
7,80,158.00 |
|
Total equity and liabilites |
11,68,598.00 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Carbon Black |
1,69,453.00 |
3,35,811.00 |
| 2 |
Power |
10,687.00 |
20,617.00 |
| 3 |
Chemical |
39,495.00 |
77,749.00 |
| 4 |
Battery Chemical |
0.00 |
0.00 |
|
Total Segment Revenue |
2,19,635.00 |
4,34,177.00 |
|
Less: Inter segment revenue |
3,278.00 |
6,415.00 |
|
Revenue from operations |
2,16,357.00 |
4,27,762.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Carbon Black |
16,255.00 |
38,924.00 |
| 2 |
Power |
7,682.00 |
14,465.00 |
| 3 |
Chemical |
1,192.00 |
2,639.00 |
| 4 |
Battery Chemical |
(2.00) |
(5.00) |
|
Total Profit before tax |
25,127.00 |
56,023.00 |
|
i. Finance cost |
10,715.00 |
21,950.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
6,584.00 |
14,230.00 |
|
Profit before tax |
7,828.00 |
19,843.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Carbon Black |
5,67,919.00 |
5,67,919.00 |
| 2 |
Power |
57,354.00 |
57,354.00 |
| 3 |
Chemical |
4,35,552.00 |
4,35,552.00 |
| 4 |
Battery Chemical |
21,322.00 |
21,322.00 |
|
Total Segment Asset |
10,82,147.00 |
10,82,147.00 |
|
Un-allocable Assets |
86,451.00 |
86,451.00 |
|
Net Segment Asset |
11,68,598.00 |
11,68,598.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Carbon Black |
4,21,080.00 |
4,21,080.00 |
| 2 |
Power |
38,914.00 |
38,914.00 |
| 3 |
Chemical |
2,73,308.00 |
2,73,308.00 |
| 4 |
Battery Chemical |
482.00 |
482.00 |
|
Total Segment Liabilities |
7,33,784.00 |
7,33,784.00 |
|
Un-allocable Liabilities |
46,374.00 |
46,374.00 |
|
Net Segment Liabilities |
7,80,158.00 |
7,80,158.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
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 |
-7200000 |
-14300000 |
| 2 |
Changes in fair value of equity instruments through OCI |
-338900000 |
-8400000 |
|
Total Amount of items that will not be reclassified to profit and loss |
(3,461.00) |
(227.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(475.00) |
(48.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
151100000 |
212300000 |
|
Total Amount of items that will be reclassified to profit and loss |
1,511.00 |
2,123.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(1,475.00) |
1,944.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
19,843.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
21,950.00 |
|
Adjustments for decrease (increase) in inventories |
20,300.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
5,417.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
(8,841.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
2,951.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
18,513.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
341.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
3,065.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
2,867.00 |
|
Adjustments for dividend income |
3.00 |
|
Adjustments for interest income |
736.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(464.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
65,360.00 |
|
Net cash flows from (used in)
operations |
85,203.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
2,978.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
82,225.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
3,08,761.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
3,08,242.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
124.00 |
|
Purchase of property, plant and equipment |
41,295.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
3.00 |
|
Interest received |
289.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(204.00) |
|
Net cash flows from (used in)
investing activities |
(40,564.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
2,01,253.00 |
|
Repayments of borrowings |
2,33,014.00 |
|
Payments of lease liabilities |
2,478.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
17,561.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(51,800.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(10,139.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(10,139.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
31,853.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
21,714.00 |