Integrated Filing — IndAS



General information about company

Scrip Code 500405
NSE Symbol SPLPETRO
MSEI Symbol NOTLISTED
ISIN INE663A01033
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 20-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 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 20-01-2026   15:30:00
End date and time of board meeting 20-01-2026   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 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
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,26,469.00 3,75,138.47
Other income 878.03 3,267.97
Total income 1,27,347.03 3,78,406.44
2 Expenses
(a) Cost of materials consumed 81,959.57 2,52,674.71
(b) Purchases of stock-in-trade 26,929.50 73,104.69
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 287.13 (4,943.46)
(d) Employee benefit expense 1,993.96 5,338.60
(e) Finance costs 409.80 997.43
(f) Depreciation, depletion and amortisation expense 2,691.68 6,350.25
(f) Other Expenses
1 Other Expenses 8,371.62 22,810.73
Total other expenses 8,371.62 22,810.73
Total expenses 1,22,643.26 3,56,332.95
3 Total profit before exceptional items and tax 4,703.77 22,073.49
4 Exceptional items (708.93) (708.93)
5 Total profit before tax 3,994.84 21,364.56
6 Tax expense
7 Current tax 745.00 4,333.00
8 Deferred tax 234.85 1,104.52
9 Total tax expenses 979.85 5,437.52
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 3,014.99 15,927.04
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 3,014.99 15,927.04
17 Other comprehensive income net of taxes (28.99) 21.77
18 Total Comprehensive Income for the period 2,986.00 15,948.81
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 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 1.6 8.47
Diluted earnings (loss) per share from continuing operations 1.6 8.47
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 1.6 8.47
Diluted earnings (loss) per share from continuing and discontinued operations 1.6 8.47
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. First Line of ABS project having 70,000 TPA capacity at Amdoshi, Dist. Raigad, Maharashtra, under license from M/s Versallis S.P.A. Italy, was successfully commissioned and production started from September, 2025. The ABS plant operated satisfactorily. However, operations were suspended in December 2025 due to malfunctioning of a critical production equipment. Necessary action is being taken in consultation with the engineering consultant, equipment supplier and technical collaborator to restore the operations. 2. The above Statement of Unaudited Standalone and Consolidated Financial Results for the Quarter and Nine Months ended December 31, 2025 (Unaudited Financial Results) comprising of the financial results of the parent Company and its subsidiary Xmold Polymers Private Limited (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 relevant rules thereunder. 3. 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 January 20, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the said unaudited 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. 4. The Company acquired control on Xmold with effect from April 1, 2025, consequently, there are no corresponding figures for the consolidated Unaudited Financial Results for the quarter and nine months ended December 31, 2024 and the previous year ended March 31, 2025. 5. The Group operates in 'Styrenics and Allied Products' which, in the contexts of Ind AS-108 Operating Segments, constitutes a single reportable business segment. 6. Finance cost significantly comprises of interest expense on lease pertaining to Ind AS 116-Leases. The Group continues to remain debt free. 7. On November 21, 2025, the Government of India notified new Labour Codes. The Group is in the process of evaluating the full impact of these labour codes. The Group has estimated and accounted for incremental liability on the basis of the best information currently available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The incremental impact on the consolidated financial results consists of gratuity liability amounting to Rs. 533.43 Lakhs (Standalone - Rs. 529.93 lakhs) and compensation towards leave encashment Rs.179.00 Lakhs (Standalone - Rs.179.00 Lakhs) arises primarily due to change in wage definition. The Group continues to monitor the finalisation of Central/State Rules and clarifications from the Government related to provisions of the new Labour Codes and would provide appropriate accounting effect on the basis of such developments, as may be applicable to the Group. The same has been disclosed as an Exceptional Item in the Unaudited Financial Results. 8. The Company does not have any associates or joint ventures.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 38.74 (29.09)
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 (9.75) 7.32
5 Total Other comprehensive income (28.99) 21.77