Integrated Filing — IndAS



General information about company

Scrip Code 500405
NSE Symbol SPLPETRO
MSEI Symbol NOTLISTED
ISIN INE663A01033
Name of company SUPREME PETROCHEM 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 24-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment STYRENICS
Start date and time of board meeting 24-04-2026   15:30:00
End date and time of board meeting 24-04-2026   19:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,60,567.13 5,40,626.97
Other income 1,071.60 4,350.68
Total income 1,61,638.73 5,44,977.65
2 Expenses
(a) Cost of materials consumed 91,084.50 3,46,957.74
(b) Purchases of stock-in-trade 26,310.63 99,870.03
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 5,384.27 372.23
(d) Employee benefit expense 2,001.56 7,633.55
(e) Finance costs 421.41 1,456.46
(f) Depreciation, depletion and amortisation expense 2,788.83 9,203.88
(f) Other Expenses
1 OTHER EXPENSES 10,254.18 33,669.53
Total other expenses 10,254.18 33,669.53
Total expenses 1,38,245.38 4,99,163.42
3 Total profit before exceptional items and tax 23,393.35 45,814.23
4 Exceptional items (291.74) (1,004.17)
5 Total profit before tax 23,101.61 44,810.06
6 Tax expense
7 Current tax 5,541.57 9,998.02
8 Deferred tax 689.98 1,822.22
9 Total tax expenses 6,231.55 11,820.24
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 16,870.06 32,989.82
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 16,870.06 32,989.82
17 Other comprehensive income net of taxes 47.81 26.77
18 Total Comprehensive Income for the period 16,917.87 33,016.59
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 16,854.83 32,923.24
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 16,805.48 32,895.07
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 3,760.83 3,760.83
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 2,33,889.43
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.97 17.54
Diluted earnings (loss) per share from continuing operations 8.97 17.54
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 8.97 17.54
Diluted earnings (loss) per share from continuing and discontinued operations 8.97 17.54
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 The Board of Directors have recommended a final dividend of Rs.__ (Rupees___) per equity share (Face Value Rs.2/- per share) for the financial year 2025-26, subject to approval of shareholders. 2 The above Statement of Standalone and Consolidated Audited Financial Results for the quarter and year ended March 31, 2026 (Financial Results) comprising of the financial results of the holding Company and its subsidiary Xmold Polymers Pvt Ltd (Xmold) (together referred to as Group) have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder. 3 The Company acquired control over Xmold with effect from April 1, 2025, consequently, there are no corresponding figures for the consolidated financial results for the quarter ended March 31, 2025 and the previous year ended March 31, 2025. 4 The Financial Results of M/s TP Saturn Limited, a Special Purpose Vehicle (SPV) formed jointly with Tata Power Renewable Energy Limited for supply of 12.5 MW solar energy to the Company's plant at Amdoshi, Raigad, Maharashtra, wherein Company holds 26% of the equity share capital, have not been consolidated with the financial results of the Company since it does not have significant influence/mangement control over the said SPV as per the Shareholders' Agreement. 5 These Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors of Company at their respective meetings held on April 24, 2026 . The Statutory Auditor of the Company have conducted Audit of the Financial Results for the quarter and year ended March 31, 2026 and have expressed an unmodified audit opinion on the Finanical Results. These Financial Results have been prepared and published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 6 The financial figures for the quarters ended March 31, 2025 and March 31, 2026 are the balancing figures between audited figures in respect of the full financial year and the published year-to-date unaudited figures upto the third quarter of the respective financial years. 7 The Group operates in 'Styrenics and Allied Products' which in terms of Ind AS-108 Operating Segments constitutes a single reportable business segment. 8 Finance cost comprises of majorly interest expenses on lease in terms of IND AS 116-Leases. The Company continues to remain debt free. 9 On November 21, 2025, the Government of India notified new labour codes but rules are yet to be framed by Central /State Governments. The Group has estimated and accounted for incremental liability as an exceptional item. 10 The Company does not have any associate or joint ventures as on March 31, 2026.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,37,143.62
Capital work-in-progress 7,410.28
Investment property 130.79
Goodwill 1,599.53
Other intangible assets 202.61
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 536.04
Trade receivables, non-current 0.00
Loans, non-current 186.22
Other non-current financial assets
1 OTHER FINANCIAL ASSETS 928.29
2 RIGHT TO USE OF ASSETS 11,400.04
Total of other non-current financial assets 12,328.33
Total non-current financial assets 13,050.59
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 544.15
Total of other non-current assets 544.15
Total non-current assets 1,60,081.57
2 Current assets
Inventories 62,205.11
Current financial asset
Current investments 28,679.30
Trade receivables, current 51,852.38
Cash and cash equivalents 29,648.81
Bank balance other than cash and cash equivalents 13,629.88
Loans, current 69.66
Other current financial assets
Total of other current financial assets 1,238.71
Total current financial assets 1,25,118.74
Current tax assets (net) 80.68
Other current assets
1 Other current assets 1,489.13
Total of other current assets 1,489.13
Total current assets 1,88,893.66
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 3,48,975.23
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,760.83
Other equity 2,33,889.43
Total equity attributable to owners of parent 2,37,650.26
Non controlling interest 111.42
Total equity 2,37,761.68
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 216.10
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 9,499.36
2 Other Financial Liabilities 390.34
Total of other non-current financial liabilities 9,889.70
Total non-current financial liabilities 10,105.80
Provisions, non-current 1,435.14
Deferred tax liabilities (net) 5,891.45
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 17,432.39
Current liabilities
Current financial liabilities
Borrowings, current 515.02
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 95.68
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 79,112.56
Total Trade payable 79,208.24
Other current financial liabilities
1 Lease Liabilities 3,108.43
2 Other current financial liabilities 5,814.97
Total of other current financial liabilities 8,923.40
Total current financial liabilities 88,646.66
Other current liabilities 3,878.82
1 Other current liabilities 3,878.82
Total of other current liabilities 3,878.82
Provisions, current 758.83
Current tax liabilities (Net) 496.85
Deferred government grants, Current 0.00
Total current liabilities 93,781.16
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 1,11,213.55
Total equity and liabilites 3,48,975.23
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) SINCE NO OPTION FOR RIGHT TO USE OF ASSETS IS THERE UNDER NON-CURRENT ASSETS, THE SAME IS MENTIONED UNDER OTHER NON-CURRENT FINANCIAL ASSETS.



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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
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 15.70 8.66
3 Amount of items that will be reclassified to profit and loss
1 REMEASUREMENT OF THE DEFINED BENEFIT PLANS 63.51 35.43
Total Amount of items that will be reclassified to profit and loss 63.51 35.43
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 47.81 26.77



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 44,810.06
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,456.46
Adjustments for decrease (increase) in inventories 8,102.67
Adjustments for decrease (increase) in trade receivables, current (11,026.85)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 679.89
Adjustments for decrease (increase) in other non-current assets 54.26
Adjustments for other financial assets, non-current (888.14)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 116.60
Adjustments for increase (decrease) in trade payables, current (15,959.23)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 2,075.17
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 9,203.86
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 335.11
Adjustments for provisions, non-current 741.24
Adjustments for other financial liabilities, current (1,648.17)
Adjustments for other financial liabilities, non-current (27.66)
Adjustments for unrealised foreign exchange losses gains 1,922.36
Adjustments for dividend income 0.00
Adjustments for interest income 4,771.67
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (19.38)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (9,653.48)
Net cash flows from (used in) operations 35,156.58
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 10,505.39
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 24,651.19
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 3,80,081.91
Other cash payments to acquire equity or debt instruments of other entities 3,80,733.43
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 47.30
Purchase of property, plant and equipment 20,922.49
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 160.60
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 2,704.30
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (18,983.01)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 120.69
Repayments of borrowings 86.46
Payments of lease liabilities 3,696.93
Dividends paid 18,804.13
Interest paid 298.25
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (22,765.08)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (17,096.90)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (17,096.90)
Cash and cash equivalents cash flow statement at beginning of period 87,221.73
Cash and cash equivalents cash flow statement at end of period 70,124.83





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 Yes
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 KALYANIWALLA AND MISTRY LLP Yes 31-07-2027