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 |
03-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
27-01-2026 |
| 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 |
03-02-2026 11:30:00 |
| End date and time of board meeting |
03-02-2026 13:30:00 |
| 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 |
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 |
1,84,562.00 |
6,12,324.00 |
|
Other income |
1,608.00 |
3,393.00 |
|
Total income |
1,86,170.00 |
6,15,717.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,34,953.00 |
4,29,440.00 |
| (b) |
Purchases of stock-in-trade |
24.00 |
1,361.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(6,532.00) |
(3,973.00) |
| (d) |
Employee benefit expense |
11,617.00 |
35,003.00 |
| (e) |
Finance costs |
10,629.00 |
32,579.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
9,363.00 |
27,876.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
23,035.00 |
70,507.00 |
|
Total other expenses |
23,035.00 |
70,507.00 |
|
Total expenses |
1,83,089.00 |
5,92,793.00 |
| 3 |
Total profit before exceptional items and tax |
3,081.00 |
22,924.00 |
| 4 |
Exceptional items |
(2,085.00) |
(2,085.00) |
| 5 |
Total profit before tax |
996.00 |
20,839.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,822.00 |
7,215.00 |
| 8 |
Deferred tax |
(1,028.00) |
(2,158.00) |
| 9 |
Total tax expenses |
794.00 |
5,057.00 |
| 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 |
202.00 |
15,782.00 |
| 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 |
202.00 |
15,782.00 |
| 17 |
Other comprehensive income net of taxes |
(1,594.00) |
350.00 |
| 18 |
Total Comprehensive Income for the period |
(1,392.00) |
16,132.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
203.00 |
15,762.00 |
|
Total profit or loss, attributable to non-controlling interests |
(1.00) |
20.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(1,244.00) |
16,114.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(148.00) |
18.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
3,935.00 |
3,935.00 |
|
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 |
0.05 |
4.14 |
|
Diluted earnings (loss) per share from continuing operations |
0.05 |
4.12 |
| 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 |
0.05 |
4.14 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.05 |
4.12 |
| 24 |
Debt equity ratio |
1.3900 |
1.3900 |
| 25 |
Debt service coverage ratio |
0.8700 |
0.9900 |
| 26 |
Interest service coverage ratio |
1.1100 |
1.7900 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Carbon Black |
1,47,297.00 |
4,83,108.00 |
| 2 |
Power |
7,789.00 |
28,406.00 |
| 3 |
Chemical |
32,670.00 |
1,10,419.00 |
| 4 |
Battery Chemical |
0.00 |
0.00 |
|
Total Segment Revenue |
1,87,756.00 |
6,21,933.00 |
|
Less: Inter segment revenue |
3,194.00 |
9,609.00 |
|
Revenue from operations |
1,84,562.00 |
6,12,324.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Carbon Black |
14,265.00 |
53,189.00 |
| 2 |
Power |
4,714.00 |
19,179.00 |
| 3 |
Chemical |
(88.00) |
2,551.00 |
| 4 |
Battery Chemical |
(4.00) |
(9.00) |
|
Total Profit before tax |
18,887.00 |
74,910.00 |
|
i. Finance cost |
10,629.00 |
32,579.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
5,177.00 |
19,407.00 |
|
Profit before tax |
3,081.00 |
22,924.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Carbon Black |
5,80,023.00 |
5,80,023.00 |
| 2 |
Power |
55,448.00 |
55,448.00 |
| 3 |
Chemical |
4,28,535.00 |
4,28,535.00 |
| 4 |
Battery Chemical |
24,383.00 |
24,383.00 |
|
Total Segment Asset |
10,88,389.00 |
10,88,389.00 |
|
Un-allocable Assets |
1,44,638.00 |
1,44,638.00 |
|
Net Segment Asset |
12,33,027.00 |
12,33,027.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Carbon Black |
4,78,900.00 |
4,78,900.00 |
| 2 |
Power |
39,189.00 |
39,189.00 |
| 3 |
Chemical |
2,67,628.00 |
2,67,628.00 |
| 4 |
Battery Chemical |
520.00 |
520.00 |
|
Total Segment Liabilities |
7,86,237.00 |
7,86,237.00 |
|
Un-allocable Liabilities |
48,790.00 |
48,790.00 |
|
Net Segment Liabilities |
8,35,027.00 |
8,35,027.00 |
|
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 |
01-10-2025 |
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 |
Remeasurements of post employment defined benefit plans |
(34.00) |
(177.00) |
| 2 |
Changes in fair value of equity instruments through OCI |
(1,318.00) |
(1,402.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(1,352.00) |
(1,579.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(196.00) |
(244.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
(438.00) |
1,685.00 |
|
Total Amount of items that will be reclassified to profit and loss |
(438.00) |
1,685.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(1,594.00) |
350.00 |