| 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 | 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 | 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 |
| 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 | 83,514.00 | 2,96,824.00 | |
| Other income | 538.00 | 2,137.00 | |
| Total income | 84,052.00 | 2,98,961.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 56,553.00 | 1,92,731.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 704.00 | 2,177.00 |
| (d) | Employee benefit expense | 6,503.00 | 19,490.00 |
| (e) | Finance costs | 5,824.00 | 17,777.00 |
| (f) | Depreciation, depletion and amortisation expense | 5,318.00 | 15,856.00 |
| (f) | Other Expenses | ||
| 1 | Power and fuel | 13,774.00 | 44,987.00 |
| 2 | Stores consumed | 2,168.00 | 7,429.00 |
| 3 | Insurance | 577.00 | 1,658.00 |
| 4 | Rates and taxes | 221.00 | 658.00 |
| 5 | Repairs and maintenance | 2,365.00 | 6,568.00 |
| 6 | Freight and handling | 948.00 | 3,099.00 |
| 7 | Difference in foreign exchange (net) | 1,220.00 | 2,954.00 |
| 8 | Outside processing expenses | 228.00 | 1,079.00 |
| 9 | Legal and Professional fees | 741.00 | 3,491.00 |
| 10 | Miscellaneous expenses | 3,187.00 | 10,146.00 |
| Total other expenses | 25,429.00 | 82,069.00 | |
| Total expenses | 1,00,331.00 | 3,30,100.00 | |
| 3 | Total profit before exceptional items and tax | (16,279.00) | (31,139.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (16,279.00) | (31,139.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (4,359.00) | (7,690.00) |
| 9 | Total tax expenses | (4,359.00) | (7,690.00) |
| 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 | (11,920.00) | (23,449.00) |
| 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 | (11,920.00) | (23,449.00) |
| 17 | Other comprehensive income net of taxes | (76.00) | (113.00) |
| 18 | Total Comprehensive Income for the period | (11,996.00) | (23,562.00) |
| 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 | (11,996.00) | (23,562.00) | |
| 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 | -7.45 | -14.67 | |
| Diluted earnings (loss) per share from continuing operations | -7.45 | -14.67 | |
| 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 | -7.45 | -14.67 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -7.45 | -14.67 | |
| 24 | Debt equity ratio | 104.00 | 104.00 |
| 25 | Debt service coverage ratio | -50.8900 | 3.300 |
| 26 | Interest service coverage ratio | -168.9300 | -73.6200 |
| 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 nine months ended 31st December 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 07th 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 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 Group's 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 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 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.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 Group has assessed and recorded the incremental impact of these changes amounting to INR 2.68 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 Group 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 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. |
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| Debt equity ratio | Higher debt equity ratio is mainly on account of drop in profitss during April to Dec 2025 |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio | Drop in ration is mainly on account of drop in profit |
| 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 | Specialities | 50,434.00 | 1,55,774.00 | ||||
| 2 | Commodity | 40,383.00 | 1,59,192.00 | ||||
| Total Segment Revenue | 90,817.00 | 3,14,966.00 | |||||
| Less: Inter segment revenue | 7,303.00 | 18,142.00 | |||||
| Revenue from operations | 83,514.00 | 2,96,824.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Specialities | (5,099.00) | (7,990.00) | ||||
| 2 | Commodity | (5,358.00) | (5,422.00) | ||||
| Total Profit before tax | (10,457.00) | (13,412.00) | |||||
| i. Finance cost | 5,824.00 | 17,777.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (2.00) | (50.00) | |||||
| Profit before tax | (16,279.00) | (31,139.00) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Specialities | 4,84,341.00 | 4,84,341.00 | ||||
| 2 | Commodity | 1,54,119.00 | 1,54,119.00 | ||||
| Total Segment Asset | 6,38,460.00 | 6,38,460.00 | |||||
| Un-allocable Assets | (9,896.00) | (9,896.00) | |||||
| Net Segment Asset | 6,28,564.00 | 6,28,564.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Specialities | 2,32,414.00 | 2,32,414.00 | ||||
| 2 | Commodity | 2,22,765.00 | 2,22,765.00 | ||||
| Total Segment Liabilities | 4,55,179.00 | 4,55,179.00 | |||||
| Un-allocable Liabilities | (9,896.00) | (9,896.00) | |||||
| Net Segment Liabilities | 4,45,283.00 | 4,45,283.00 | |||||
| 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 |
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| 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 | Re-measurement of defined benefit plans | (103.00) | (152.00) |
| Total Amount of items that will not be reclassified to profit and loss | (103.00) | (152.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (27.00) | (39.00) |
| 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 | ||
| 5 | Total Other comprehensive income | (76.00) | (113.00) |