Integrated Filing — IndAS



General information about company

Scrip Code 500405
NSE Symbol SPLPETRO
MSEI Symbol NOTLISTED
ISIN INE0663A1033
Name of company SUPREME PETROCHEM 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 24-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-10-2025
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 Single segment
Description of single segment The Group operates in Styrenics and Allied Products which in the context of Ind AS-108 Operating Segments constitutes a single reportable business segment.
Start date and time of board meeting 24-10-2025   15:30:00
End date and time of board meeting 24-10-2025   17:25:00
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 1,11,775.67 2,51,966.47
Other income 871.90 2,395.52
Total income 1,12,647.57 2,54,361.99
2 Expenses
(a) Cost of materials consumed 75,830.39 1,72,818.22
(b) Purchases of stock-in-trade 21,946.20 46,513.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,134.03) (5,268.98)
(d) Employee benefit expense 1,708.37 3,535.25
(e) Finance costs 299.22 615.29
(f) Depreciation, depletion and amortisation expense 1,863.28 3,700.98
(f) Other Expenses
1 OTHER EXPENSES 7,552.62 14,856.00
Total other expenses 7,552.62 14,856.00
Total expenses 1,06,066.05 2,36,769.76
3 Total profit before exceptional items and tax 6,581.52 17,592.23
4 Exceptional items 0.00 0.00
5 Total profit before tax 6,581.52 17,592.23
6 Tax expense
7 Current tax 965.40 3,670.68
8 Deferred tax 768.79 869.17
9 Total tax expenses 1,734.19 4,539.85
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 4,847.33 13,052.38
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 4,847.33 13,052.38
17 Other comprehensive income net of taxes 40.55 50.28
18 Total Comprehensive Income for the period 4,887.88 13,102.66
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,829.02 13,011.51
Total profit or loss, attributable to non-controlling interests 18.31 40.87
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 40.60 50.38
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.05) (0.10)
21 Details of equity share capital
Paid-up equity share capital 3,760.83 3,760.83
Face value of equity share capital 2 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 2.57 6.92
Diluted earnings (loss) per share from continuing operations 2.57 6.92
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 2.57 6.92
Diluted earnings (loss) per share from continuing and discontinued operations 2.57 6.92
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) 1 The Board of Directors in their meeting held on October 24, 2025 have declared an Interim Dividend of Rs.2.50 per share of the Company (Face Value Rs.2/- per share). 2 During the quarter, the Company commissioned its first Line of ABS project with 70,000 TPA capacity at Amdoshi, Dist Raigad, Maharashtra, under license from M/s Versallis S.P.A., Italy and commenced production from September 25, 2025. Expanded ABS Compounding facility also commenced production from September 25, 2025. 3 The above Statement of Unaudited Standalone and Consolidated Financial Results ( Unaudited Financial Results) comprising of the financial results of the parent company and its subsidiary Xmold Polymers Pvt. Ltd. (Xmold) (together known as 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) as prescribed under Section 133 of the Companies Act, 2013 (The Act) read with the relevant rules thereunder. 4 These Unaudited Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on October 24, 2025. The Statutory Auditors of the Company have carried out a Limited Review of the said Financial Results. These Financial Results are prepared and published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, as amended. 5 The Company acquired control on Xmold with effect from April 1, 2025, consequently, there are no corresponding figures for the consolidated financial results for the quarter ended September 30, 2024 and the previous year ended March 31, 2025. 6 The Group operates in 'Styrenics and Allied Products' which in the context of Ind AS-108 Operating Segments and in the opinion of the Chief Operating Decision Maker constitutes a single reportable business segment. 7 Finance cost significantly comprises of interest expense on lease pertaining to Ind AS 116-Leases. The Company continues to remain debt free. 8 The Company does not have any associates or joint ventures.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 1,49,845.24
Capital work-in-progress 4,168.30
Investment property 0.00
Goodwill 1,501.14
Other intangible assets 169.19
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 536.04
Trade receivables, non-current
Loans, non-current 169.03
Other non-current financial assets 1,235.28
Total non-current financial assets 1,940.35
Deferred tax assets (net) 0.00
Other non-current assets 430.05
Total non-current assets 1,58,054.27
2 Current assets
Inventories 83,526.81
Current financial asset
Current investments 19,748.40
Trade receivables, current 28,335.13
Cash and cash equivalents 9,759.25
Bank balance other than cash and cash equivalents 24,459.42
Loans, current 76.75
Other current financial assets 950.54
Total current financial assets 83,329.49
Current tax assets (net) 364.94
Other current assets 4,653.02
Total current assets 1,71,874.26
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 3,29,928.53
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,760.83
Other equity 2,18,326.78
Total equity attributable to owners of parent 2,22,087.61
Non controlling interest 450.90
Total equity 2,22,538.51
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 11,356.07
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 379.57
Total non-current financial liabilities 11,735.64
Provisions, non-current 641.27
Deferred tax liabilities (net) 4,905.53
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 17,282.44
Current liabilities
Current financial liabilities
Borrowings, current 3,237.44
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 115.60
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 75,986.58
Total Trade payable 76,102.18
Other current financial liabilities 7,404.50
Total current financial liabilities 86,744.12
Other current liabilities 2,855.29
Provisions, current 462.58
Current tax liabilities (Net) 45.59
Deferred government grants, Current 0.00
Total current liabilities 90,107.58
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 1,07,390.02
Total equity and liabilites 3,29,928.53
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)
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

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 Remeasurement of the defined benefit plans 54.16 67.16
Total Amount of items that will not be reclassified to profit and loss 54.16 67.16
2 Income tax relating to items that will not be reclassified to profit or loss 13.61 16.88
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
5 Total Other comprehensive income 40.55 50.28



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 17,592.23
Adjustments for reconcile profit (loss)
Adjustments for finance costs 615.29
Adjustments for decrease (increase) in inventories (13,218.51)
Adjustments for decrease (increase) in trade receivables, current 12,534.56
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,504.91)
Adjustments for decrease (increase) in other non-current assets 16.47
Adjustments for other financial assets, non-current 5.14
Adjustments for other financial assets, current (6.71)
Adjustments for other bank balances 183.04
Adjustments for increase (decrease) in trade payables, current (18,230.55)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,051.63
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,694.26
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 5.60
Adjustments for provisions, current 38.81
Adjustments for provisions, non-current 60.35
Adjustments for other financial liabilities, current (454.58)
Adjustments for other financial liabilities, non-current (38.43)
Adjustments for unrealised foreign exchange losses gains 1,035.68
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
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 (1,187.45)
Other adjustments to reconcile profit (loss) 70.73
Other adjustments for non-cash items (19.91)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (16,349.49)
Net cash flows from (used in) operations 1,242.74
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 5,642.23
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (4,399.49)
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 0.00
Other cash payments to acquire equity or debt instruments of other entities 3,205.61
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 14.68
Purchase of property, plant and equipment 12,690.87
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 101.50
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 0.00
Interest received 1,319.98
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.88
Net cash flows from (used in) investing activities (14,662.44)
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 0.00
Repayments of borrowings 132.41
Payments of lease liabilities 1,117.47
Dividends paid 14,103.10
Interest paid 615.29
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (15,968.27)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (35,030.20)
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 (35,030.20)
Cash and cash equivalents cash flow statement at beginning of period 87,220.85
Cash and cash equivalents cash flow statement at end of period 52,190.65