Integrated Filing — IndAS



General information about company

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 07-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-01-2026
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 Speciality Chemicals
Start date and time of board meeting 07-02-2026   11:45:00
End date and time of board meeting 07-02-2026   14:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 50,434.00 1,55,774.00
Other income 237.00 1,073.00
Total income 50,671.00 1,56,847.00
2 Expenses
(a) Cost of materials consumed 20,603.00 70,333.00
(b) Purchases of stock-in-trade 1,260.00 10,968.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 5,595.00 (4,539.00)
(d) Employee benefit expense 4,690.00 13,169.00
(e) Finance costs 2,574.00 8,010.00
(f) Depreciation, depletion and amortisation expense 3,907.00 11,625.00
(f) Other Expenses
1 Power and fuel 12,254.00 39,874.00
2 Stores consumed 907.00 2,842.00
3 Repairs and maintenance 1,792.00 5,135.00
4 Freight and handling 873.00 2,873.00
5 Insurance 326.00 988.00
6 Outside processing expenses 228.00 1,079.00
7 Difference in foreign exchange (net) 618.00 1,208.00
8 Rates and taxes 178.00 542.00
9 Legal and Professional fees 475.00 2,339.00
10 Miscellaneous expenses 2,064.00 6,401.00
Total other expenses 19,715.00 63,281.00
Total expenses 58,344.00 1,72,847.00
3 Total profit before exceptional items and tax (7,673.00) (16,000.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (7,673.00) (16,000.00)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (2,023.00) (3,955.00)
9 Total tax expenses (2,023.00) (3,955.00)
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 (5,650.00) (12,045.00)
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 (5,650.00) (12,045.00)
17 Other comprehensive income net of taxes (39.00) (58.00)
18 Total Comprehensive Income for the period (5,689.00) (12,103.00)
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 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 -3.57 -7.62
Diluted earnings (loss) per share from continuing operations -3.57 -7.62
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 -3.57 -7.62
Diluted earnings (loss) per share from continuing and discontinued operations -3.57 -7.62
24 Debt equity ratio 27.0700 27.0700
25 Debt service coverage ratio -23.0400 22.4600
26 Interest service coverage ratio -199.4100 -104.1400
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.In terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements 2015, this Statement of Unaudited Standalone Financial Results for the quarter and nine months ended 31st December 2025 Unaudited Standalone Financial Results of Chemplast Sanmar Limited the Company has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 7th February 2026. The statutory auditors have carried out a limited review for the quarter and nine months ended 31st December 2025 and have issued an unmodified review report thereon. 2.The Unaudited Standalone Financial Results of the Company 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 Companys operations predominantly relate to manufacture and sale of Speciality Chemicals. As the Companys business activity falls within a single business segment viz Speciality Chemicals and the sales substantially being in the domestic market, and as such there is no other separate reportable segment as per Ind AS 108 Operating Segments. 4.During the year 2024-25, the Company has 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 March 31, 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 Company 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 135.09 crores includes deferred tax liability of Rs. 18.41 crores and Rs. 45.07 crores reversed during the nine months ended 31st December 2024, respectively for the year ended 31st March 2025. 5.For the year ended 31st March 2025, the Company 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 351.66 crores and the consequential deferred tax liability of Rs 64.37 crores was recognized under other comprehensive income in the standalone financial results for the year ended 31st March 2025. 6.On 21st November 2025, the Government of India notified the four Labour Codes - the Code on wages 2019, the Industrial Relations Code 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 - 29 existing labour laws, collectively referred to as the New Labour Codes. For the quarter and nine months ended 31st December 2025, the Company has assessed and recorded the incremental impact of these changes amounting to INR 1.89 crores, determined taking into consideration the best information available read with the FAQs released by Ministry of Labour and Employment and Institute of Chartered Accountants of India. The Company continues to monitor developments on the rules to be notified by regulatory authorities, including clarifications or additional guidance from authorities and will continue to assess the accounting implications basis such developments or guidance. 7.This Unaudited Standalone Financial Results is also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on our website www.chemplastsanmar.com.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio Drop in ratio is mainly on account of drop in profits


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
1 Re-measurement of defined benefit plans (53.00) (78.00)
Total Amount of items that will not be reclassified to profit and loss (53.00) (78.00)
2 Income tax relating to items that will not be reclassified to profit or loss (14.00) (20.00)
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 (39.00) (58.00)