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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 28-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-01-2026
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 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 28-01-2026   14:00:00
End date and time of board meeting 28-01-2026   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 Consolidated Consolidated
1 Income
Revenue from operations 6,814.45 23,624.70
Other income 276.76 588.72
Total income 7,091.21 24,213.42
2 Expenses
(a) Cost of materials consumed 2,138.98 7,504.06
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 140.35 512.50
(d) Employee benefit expense 659.01 1,999.85
(e) Finance costs 203.48 554.45
(f) Depreciation, depletion and amortisation expense 746.59 2,046.90
(f) Other Expenses
1 Direct Manufacaturing Expenses - Power Fuel and Others 2,706.43 8,320.23
2 Other Expenses 975.70 3,417.93
Total other expenses 3,682.13 11,738.16
Total expenses 7,570.54 24,355.92
3 Total profit before exceptional items and tax (479.33) (142.50)
4 Exceptional items 0.00 0.00
5 Total profit before tax (479.33) (142.50)
6 Tax expense
7 Current tax (18.20) 158.50
8 Deferred tax (16.34) 90.11
9 Total tax expenses (34.54) 248.61
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 (444.79) (391.11)
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 (444.79) (391.11)
17 Other comprehensive income net of taxes 8.85 30.90
18 Total Comprehensive Income for the period (435.94) (360.21)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (444.79) (391.11)
Total profit or loss, attributable to non-controlling interests 8.85 30.90
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (435.94) (360.21)
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 1,437.77 1,437.77
Face value of equity share capital 10 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 -3.09 -2.72
Diluted earnings (loss) per share from continuing operations -3.09 -2.72
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 -3.09 -2.72
Diluted earnings (loss) per share from continuing and discontinued operations -3.09 -2.72
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: 1 The Statement of Consolidated unaudited financial results comprises of the financial results of Chemfab Alkalis Limited (CAL) (“the Parent Company”), Chemfab Karaiikal Limited (CKKL) and Chemfab Hiitech Piping Limited (CHPL) (the Subsidiaries) (together referred to as “the Group”). These financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Parent Company at their meeting held on 28 January 2026. 2 The Group 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: (Amount Rs. In Lakhs) Sl. No. Particulars 3 Months ended 31/12/2025 Preceding 3 Months ended 30/09/2025 Corresponding 3 months ended 31/12/2024 in the previous year Year to date figures for current period ended 31/12/2025 Year to date figures for previous period ended 31/12/2024 Previous year ended 31/03/2025 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) I Segment Revenue a) Chemicals and related Products 5,380.87 4,981.56 4,916.26 15,646.32 14,213.42 20,292.38 b) PVC-O Pipes 1,464.95 2,700.36 3,446.02 8,035.51 9,991.59 13,145.05 6,845.82 7,681.92 8,362.28 23,681.83 24,205.01 33,437.43 Less: Inter Segment Revenue (31.37) (25.76) - (57.13) - - Net Segment Revenue 6,814.45 7,656.16 8,362.28 23,624.70 24,205.01 33,437.43 II Segment Result before tax a) Chemicals and related Products (619.23) (862.01) (709.37) (1,853.73) (2,266.08) (2,310.07) b) PVC-O Pipes 66.62 747.18 938.76 1,676.96 2,732.14 3,049.01 Total (552.61) (114.83) 229.39 (176.77) 466.06 738.94 Less: Inter Segment Result - - - - - - Less: Finance Cost (203.48) (194.11) (119.91) (554.45) (335.94) (492.50) Add: Other Income 276.76 175.79 254.71 588.72 574.17 711.79 Total Profit Before Tax (479.33) (133.15) 364.19 (142.50) 704.29 958.23 III Segment Assets: a) Chemicals and related Products 33,019.12 33,367.89 31,996.72 33,019.12 31,996.72 31,617.08 b) PVC-O Pipes 21,120.32 20,556.75 16,532.55 21,120.32 16,532.55 15,858.21 Total Segment Assets 54,139.44 53,924.64 48,529.27 54,139.44 48,529.27 47,475.29 Add: Unallocable assets 2,776.25 2,816.23 3,572.74 2,776.25 3,572.74 4,706.96 Total Assets 56,915.69 56,740.87 52,102.01 56,915.69 52,102.01 52,182.25 IV Segment Liabilities: a) Chemicals and related Products 6,232.34 6,433.91 2,739.92 6,232.34 2,739.92 3,546.82 b) PVC-O Pipes 1,208.69 1,354.35 2,299.45 1,208.69 2,299.45 2,181.34 Total Segment Liabilities 7,441.03 7,788.26 5,039.37 7,441.03 5,039.37 5,728.16 Add: Unallocable liabilities 12,003.47 11,046.62 8,164.63 12,003.47 8,164.63 8,455.28 Total Liabilities 19,444.50 18,834.88 13,204.00 19,444.50 13,204.00 14,183.44 3 During the current nine months ended 31 December 2025, the Parent Company had allotted 10,000 Equity shares of Rs. 10 each upon exercise of Employee stock options by the eligible employees under Employee's Stock Option Scheme CAESOS 2020. 4 The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Codes”). The Codes have been made effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Group, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is immaterial and has been recognised in the financial results of the Group for the quarter and nine months ended December 31, 2025. Once Central / State Rules are notified by the Government on all aspects of the Codes, the Group will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. For Chemfab Alkalis Limited Suresh Krishnamurthi Rao Place: Chennai Chairman Date: 28 January 2026 DIN No: 00127809



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Chemicals and Related products 5,380.87 15,646.32
2 PVC-O Pipes 1,464.95 8,035.51
Total Segment Revenue 6,845.82 23,681.83
Less: Inter segment revenue 31.37 57.13
Revenue from operations 6,814.45 23,624.70
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemicals and Related products (619.23) (1,853.73)
2 PVC-O Pipes 66.62 1,676.96
Total Profit before tax (552.61) (176.77)
i. Finance cost 203.48 554.45
ii. Other Unallocable Expenditure net off Unallocable income (276.76) (588.72)
Profit before tax (479.33) (142.50)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemicals and Related products 33,019.12 33,019.12
2 PVC-O Pipes 21,120.32 21,120.32
Total Segment Asset 54,139.44 54,139.44
Un-allocable Assets 2,776.25 2,776.25
Net Segment Asset 56,915.69 56,915.69
4 Segment Liabilities
Segment Liabilities
1 Chemicals and Related products 6,232.34 6,232.34
2 PVC-O Pipes 1,208.69 1,208.69
Total Segment Liabilities 7,441.03 7,441.03
Un-allocable Liabilities 12,003.47 12,003.47
Net Segment Liabilities 19,444.50 19,444.50
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of net defined benefit liability 14.52 43.57
2 Fair value gain on investments in equity instruments designated as at FVTOCI (1.44) 0.02
Total Amount of items that will not be reclassified to profit and loss 13.08 43.59
2 Income tax relating to items that will not be reclassified to profit or loss 4.23 12.69
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 8.85 30.90





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results No
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins and Sells LLP Yes 31-07-2027