Integrated Filing — IndAS



General information about company

Scrip Code 543233
NSE Symbol CHEMCON
MSEI Symbol NOTLISTED
ISIN INE03YM01018
Name of company Chemcon Speciality Chemicals 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-02-2026
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 Specialty Chemicals
Start date and time of board meeting 12-02-2026   16:00:00
End date and time of board meeting 12-02-2026   16:55:00
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 5,732.50 16,455.72
Other income 363.35 1,129.70
Total income 6,095.85 17,585.42
2 Expenses
(a) Cost of materials consumed 2,933.22 9,092.25
(b) Purchases of stock-in-trade 270.34 646.37
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 577.15 609.69
(d) Employee benefit expense 483.49 1,475.33
(e) Finance costs 66.73 110.08
(f) Depreciation, depletion and amortisation expense 282.25 831.42
(f) Other Expenses
1 Other Expenses 803.30 2,503.66
Total other expenses 803.30 2,503.66
Total expenses 5,416.48 15,268.80
3 Total profit before exceptional items and tax 679.37 2,316.62
4 Exceptional items 0.00 0.00
5 Total profit before tax 679.37 2,316.62
6 Tax expense
7 Current tax 174.83 595.53
8 Deferred tax (4.79) (1.61)
9 Total tax expenses 170.04 593.92
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 509.33 1,722.70
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 509.33 1,722.70
17 Other comprehensive income net of taxes (5.06) (15.15)
18 Total Comprehensive Income for the period 504.27 1,707.55
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 3,663.07 3,663.07
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 1.39 4.7
Diluted earnings (loss) per share from continuing operations 1.39 4.7
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 1.39 4.7
Diluted earnings (loss) per share from continuing and discontinued operations 1.39 4.7
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. These Financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013 and read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. 2. The above results have been reviewed by Audit Committee and the Board of Directors have approved the above results at their meeting held on February 12, 2026 and have been subject to a limited review by the statutory auditors of the Company. 3. The Company is in the business of manufacturing of Specialty Chemicals. There is only one reportable segment in accordance with Ind AS 108 - Operating Segments. 4. Figures of corresponding previous year/period(s) have been regrouped /rearranged wherever necessary, to make them comparable. 5. The Company has entered into a Slump Sale Agreement on October 18, 2025, for acquisition of the entire business undertaking of M/s. Shivam Petrochem Industries (Partnership Firm, a related party) as a going concern for a lump sum consideration of Rs. 36.00 crore. The transaction was approved by the Board on August 5, 2025, and subsequently by the shareholders at the 36th Annual General Meeting held on September 11, 2025. 6. Effective 21 November 2025, the Government of India consolidated 29 existing labour regulations into four Labour Codes, collectively referred to as the “New Labour Codes”. Based on the requirements of the New Labour Codes and relevant Accounting Standards, the Company has assessed the potential impact on employee benefit obligations and determined that there is no material impact on the Statement of Profit and Loss for the quarter and nine months ended December 31, 2025. The Company will evaluate and account for any additional impact, if any, upon notification of the related Rules and further clarifications from the Government. 7. The Company has no subsidiary/ associate / Joint Venture Company , as on December 31, 2025 8. The above Financial Results of the Company are available on the Company's website www.cscpl.com and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed.



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 6.75 20.24
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 (1.69) (5.09)
5 Total Other comprehensive income (5.06) (15.15)