| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 10-11-2025 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 13-11-2025 15:00:00 |
| End date and time of board meeting | 13-11-2025 17:10:00 |
| 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 |
| 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 | 1,03,320.00 | 2,13,310.00 | |
| Other income | 699.00 | 1,599.00 | |
| Total income | 1,04,019.00 | 2,14,909.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 64,937.00 | 1,36,178.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (555.00) | 1,473.00 |
| (d) | Employee benefit expense | 6,475.00 | 12,987.00 |
| (e) | Finance costs | 6,033.00 | 11,953.00 |
| (f) | Depreciation, depletion and amortisation expense | 5,210.00 | 10,538.00 |
| (f) | Other Expenses | ||
| 1 | Power and fuel | 15,777.00 | 31,213.00 |
| 2 | Stores consumed | 2,557.00 | 5,261.00 |
| 3 | Repairs and maintenance | 2,252.00 | 4,203.00 |
| 4 | Freight and handling | 1,135.00 | 2,151.00 |
| 5 | Insurance | 526.00 | 1,081.00 |
| 6 | Outside processing expenses | 167.00 | 851.00 |
| 7 | Difference in foreign exchange (net) | 268.00 | 1,734.00 |
| 8 | Rates and taxes | 256.00 | 437.00 |
| 9 | Legal and Professional fees | 1,296.00 | 2,750.00 |
| 10 | Miscellaneous expenses | 3,904.00 | 6,959.00 |
| Total other expenses | 28,138.00 | 56,640.00 | |
| Total expenses | 1,10,238.00 | 2,29,769.00 | |
| 3 | Total profit before exceptional items and tax | (6,219.00) | (14,860.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (6,219.00) | (14,860.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (1,115.00) | (3,331.00) |
| 9 | Total tax expenses | (1,115.00) | (3,331.00) |
| 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 | (5,104.00) | (11,529.00) |
| 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 | (5,104.00) | (11,529.00) |
| 17 | Other comprehensive income net of taxes | (18.00) | (37.00) |
| 18 | Total Comprehensive Income for the period | (5,122.00) | (11,566.00) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 7,906.00 | 7,906.00 | |
| Face value of equity share capital | 5 | 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 | -3.21 | -7.22 | |
| Diluted earnings (loss) per share from continuing operations | -3.21 | -7.22 | |
| 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 | -3.21 | -7.22 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -3.21 | -7.22 | |
| 24 | Debt equity ratio | 96.73 | 96.73 |
| 25 | Debt service coverage ratio | 41.73 | 31.18 |
| 26 | Interest service coverage ratio | -3.13 | -24.31 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| 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 and half year ended 30th September 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 13th November 2025. The statutory auditors have carried out a limited review for the quarter and half year ended 30th September 2025 and have issued an unmodified review report thereon. 2. 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. 3.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. 4. During the year 2024-25, the Holding Company had 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 31st March 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 includes deferred tax liability of Rs. 18.41 crores and 45.07 crores reversed during the quarter and half year ended 30th September 2024, respectively for the year ended 31st March 2025. 5. For the year ended 31st March 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 year ended 31st March 2025. 6. 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. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 4,43,999.00 | |
| Capital work-in-progress | 28,251.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 549.00 | |
| 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 | 765.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | 4,267.00 | |
| Total non-current financial assets | 5,032.00 | |
| Deferred tax assets (net) | 1,526.00 | |
| Other non-current assets | 4,018.00 | |
| Total non-current assets | 4,83,375.00 | |
| 2 | Current assets | |
| Inventories | 69,401.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 7,422.00 | |
| Cash and cash equivalents | 45,244.00 | |
| Bank balance other than cash and cash equivalents | 11,695.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | 6,670.00 | |
| Total current financial assets | 71,031.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | 23,523.00 | |
| Total current assets | 1,63,955.00 | |
| 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 | 6,47,330.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 7,906.00 | |
| Other equity | 1,87,371.00 | |
| Total equity attributable to owners of parent | 1,95,277.00 | |
| Non controlling interest | ||
| Total equity | 1,95,277.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 1,14,540.00 | |
| 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 | 4,224.00 | |
| Total non-current financial liabilities | 1,18,764.00 | |
| Provisions, non-current | 0.00 | |
| Deferred tax liabilities (net) | 49,780.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 3,846.00 | |
| Total non-current liabilities | 1,72,390.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 74,347.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 1,775.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,72,175.00 | |
| Total Trade payable | 1,73,950.00 | |
| Other current financial liabilities | 25,505.00 | |
| Total current financial liabilities | 2,73,802.00 | |
| Other current liabilities | 3,948.00 | |
| Provisions, current | 168.00 | |
| Current tax liabilities (Net) | 1,745.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 2,79,663.00 | |
| 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 | 4,52,053.00 | |
| Total equity and liabilites | 6,47,330.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Specialities | 55,812.00 | 1,05,340.00 | ||||
| 2 | Commodity | 54,201.00 | 1,18,809.00 | ||||
| 3 | Un-allocable operating income | 0.00 | 0.00 | ||||
| Total Segment Revenue | 1,10,013.00 | 2,24,149.00 | |||||
| Less: Inter segment revenue | 6,693.00 | 10,839.00 | |||||
| Revenue from operations | 1,03,320.00 | 2,13,310.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Specialities | (1,708.00) | (2,891.00) | ||||
| 2 | Commodity | 1,452.00 | (64.00) | ||||
| 3 | Un-allocable operating income | 0.00 | 0.00 | ||||
| Total Profit before tax | (256.00) | (2,955.00) | |||||
| i. Finance cost | 6,033.00 | 11,953.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (70.00) | (48.00) | |||||
| Profit before tax | (6,219.00) | (14,860.00) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Specialities | 4,91,657.00 | 4,91,657.00 | ||||
| 2 | Commodity | 1,60,750.00 | 1,60,750.00 | ||||
| 3 | Un-allocable operating income | 0.00 | 0.00 | ||||
| Total Segment Asset | 6,52,407.00 | 6,52,407.00 | |||||
| Un-allocable Assets | (5,076.00) | (5,076.00) | |||||
| Net Segment Asset | 6,47,331.00 | 6,47,331.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Specialities | 2,34,043.00 | 2,34,043.00 | ||||
| 2 | Commodity | 2,23,087.00 | 2,23,087.00 | ||||
| 3 | Un-allocable operating income | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 4,57,130.00 | 4,57,130.00 | |||||
| Un-allocable Liabilities | (5,076.00) | (5,076.00) | |||||
| Net Segment Liabilities | 4,52,054.00 | 4,52,054.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| 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. a. Segment revenue represents revenue from operations directly identifiable with or allocable to the segment including inter segment revenue. b. Expenses that are directly identifiable with or allocable to segments are considered for determining the segment result. Expenses which relate to the Group as a whole and not allocable to segments are included under unallocable expenditure. c. Income which relates to the Group as a whole and not allocable to segments is included in unallocable income. d. Segment result includes margins on inter-segment sales which are reduced in arriving at the profit before tax of the Group. e. 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. |
|---|
| 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 defined benefit plans | -2400000 | -4900000 |
| Total Amount of items that will not be reclassified to profit and loss | (24.00) | (49.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (6.00) | (12.00) |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (18.00) | (37.00) |
| 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 | (14,860.00) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 11,953.00 | |||||
| Adjustments for decrease (increase) in inventories | (3,672.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 5,760.00 | |||||
| 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 | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 5,315.00 | |||||
| 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 | 10,538.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 5,009.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 1,448.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (5,474.00) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (2.00) | |||||
| Other adjustments to reconcile profit (loss) | (79.00) | |||||
| 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) | 27,900.00 | |||||
| Net cash flows from (used in) operations | 13,040.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 397.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 12,643.00 | |||||
| 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 | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 761.00 | |||||
| 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 | 3.00 | |||||
| Purchase of property, plant and equipment | 20,111.00 | |||||
| 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 | 0.00 | |||||
| Interest received | 1,401.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 5,268.00 | |||||
| Net cash flows from (used in) investing activities | (14,200.00) | |||||
| 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 | 1,41,530.00 | |||||
| Repayments of borrowings | 1,38,138.00 | |||||
| Payments of lease liabilities | 114.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 11,960.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (8,682.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (10,239.00) | |||||
| 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 | (10,239.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 55,483.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 45,244.00 | |||||