Integrated Filing — IndAS



General information about company

Scrip Code 543318
NSE Symbol CLEAN
MSEI Symbol NOTLISTED
ISIN INE227W01023
Name of company Clean Science and Technology 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 14-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-04-2026
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 Organic Chemicals
Start date and time of board meeting 14-05-2026   12:30:00
End date and time of board meeting 14-05-2026   14:20:00
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 24,925.30 95,654.70
Other income 279.50 3,255.50
Total income 25,204.80 98,910.20
2 Expenses
(a) Cost of materials consumed 9,913.40 35,967.80
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (808.50) (244.00)
(d) Employee benefit expense 382.60 4,786.70
(e) Finance costs 5.00 35.40
(f) Depreciation, depletion and amortisation expense 2,082.10 7,757.90
(f) Other Expenses
1 Other expenses 5,861.50 19,639.40
Total other expenses 5,861.50 19,639.40
Total expenses 17,436.10 67,943.20
3 Total profit before exceptional items and tax 7,768.70 30,967.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,768.70 30,967.00
6 Tax expense
7 Current tax 2,281.80 8,837.40
8 Deferred tax (340.30) (835.90)
9 Total tax expenses 1,941.50 8,001.50
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 5,827.20 22,965.50
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 5,827.20 22,965.50
17 Other comprehensive income net of taxes 12.90 21.90
18 Total Comprehensive Income for the period 5,840.10 22,987.40
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 1,062.80 1,062.80
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,57,314.30
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.48 21.61
Diluted earnings (loss) per share from continuing operations 5.48 21.6
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 5.48 21.61
Diluted earnings (loss) per share from continuing and discontinued operations 5.48 21.6
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 Statement has been prepared in accordance with the recognition and measurement principles laid down in India Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time and the provisions of the Companies Act 2013 and other accounting principles. 2. The Board of Directors in their meeting held on May 14, 2026 have recommended, subject to approval of shareholders, final dividend of Rs. 4 /- per share for the year ended March 31, 2026. 3. The above results have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at its meeting held on May 14, 2026. The consolidated financial results for the year ended March 31, 2026 were subject to audit by the Statutory Auditors of the Company and the figures for the quarter ended March 31, 2026 and March 31, 2025, are the balancing figures between the audited figures in respect of the relevant full financial year and unaudited published year to date figures upto the end of the third quarter of the respective financial year. 4. Standalone information: Particulars Quarter Ended Year ended March 2026 Apr-March 2026 Revenue 1971.30 8153.35 Profit before tax 773.90 3356.11 Profit for the period/year 581.21 2512.17 Other comprehensive (loss) / income 1.44 2.18 Total comprehensive income 582.65 2514.35 5. The Group is exclusively engaged in the business of manufacturing of organic chemicals. This in the context of the Ind AS 108 Operating Segments, is considered to constitute one single primary segment. 6. During the year ended March 31, 2026, 10,040 equity shares of Rs. 1/- each fully paid-up, were allotted upon exercise of the vested stock options pursuant to the Company's Employee Stock Option Scheme, 2021 (ESOP 2021). 7.During the quarter ended March 31, 2026, the Executive Directors voluntarily elected to forgo a substantial portion of their performance bonus entitlement for the financial year 2025-26. Accordingly, the provision for performance bonus recognised in the earlier quarters has been reversed to that extent, resulting in lower employee benefits expense for the quarter ended March 31, 2026 as compared to previous quarter ended December 31, 2025. 8. The consolidated results of the Group are available on the Company's website, www.cleanscience.co.in and also on the website of the BSE Limited, www.bseindia.com and National Stock Exchange of India Limited, www.nseindia.com, where the shares of the Company are listed.



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 75,480.10
Capital work-in-progress 11,795.20
Investment property 0.00
Goodwill 0.00
Other intangible assets 517.50
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 5,778.10
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 136.40
Total of other non-current financial assets 136.40
Total non-current financial assets 5,914.50
Deferred tax assets (net) 1,264.20
Other non-current assets
1 Other non-current assets 488.70
Total of other non-current assets 488.70
Total non-current assets 95,460.20
2 Current assets
Inventories 15,372.20
Current financial asset
Current investments 34,715.40
Trade receivables, current 20,641.90
Cash and cash equivalents 2,802.00
Bank balance other than cash and cash equivalents 19.40
Loans, current 0.00
Other current financial assets
Total of other current financial assets 8,581.00
Total current financial assets 66,759.70
Current tax assets (net) 15.60
Other current assets
1 Other current assets 682.30
Total of other current assets 682.30
Total current assets 82,829.80
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,78,290.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,062.80
Other equity 1,57,314.30
Total equity attributable to owners of parent 1,58,377.10
Non controlling interest
Total equity 1,58,377.10
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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 Other non-current financial liabilities 196.70
Total of other non-current financial liabilities 196.70
Total non-current financial liabilities 196.70
Provisions, non-current 0.00
Deferred tax liabilities (net) 2,992.50
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 195.00
Total of other non-current liabilities 195.00
Total non-current liabilities 3,384.20
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 470.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 11,103.50
Total Trade payable 11,573.50
Other current financial liabilities
1 Other current financial liabilities 3,770.60
Total of other current financial liabilities 3,770.60
Total current financial liabilities 15,344.10
Other current liabilities 483.50
1 Other current liabilities 483.50
Total of other current liabilities 483.50
Provisions, current 216.80
Current tax liabilities (Net) 484.30
Deferred government grants, Current
Total current liabilities 16,528.70
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 19,912.90
Total equity and liabilites 1,78,290.00
Disclosure of notes on assets and liabilities



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
1 Remeasurements of post employment benefit obigations. 17.50 29.30
Total Amount of items that will not be reclassified to profit and loss 17.50 29.30
2 Income tax relating to items that will not be reclassified to profit or loss 4.60 7.40
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 12.90 21.90



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 30,967.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 35.40
Adjustments for decrease (increase) in inventories (429.40)
Adjustments for decrease (increase) in trade receivables, current (73.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (463.10)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 166.90
Adjustments for other financial assets, current 25.90
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,666.90
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 169.10
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 7,757.90
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 106.30
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (1,486.90)
Adjustments for other financial liabilities, non-current 195.00
Adjustments for unrealised foreign exchange losses gains (442.40)
Adjustments for dividend income 6.90
Adjustments for interest income 492.60
Adjustments for share-based payments 74.30
Adjustments for fair value losses (gains) 815.50
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 23.00
Other adjustments to reconcile profit (loss) (2,249.50)
Other adjustments for non-cash items 222.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 5,614.40
Net cash flows from (used in) operations 36,581.40
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 9,129.80
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 27,451.60
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 75,866.60
Other cash payments to acquire equity or debt instruments of other entities 75,661.60
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 53.90
Purchase of property, plant and equipment 20,103.40
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 0.00
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 60.70
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 6.90
Interest received 143.10
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (616.90)
Net cash flows from (used in) investing activities (20,250.70)
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 50.20
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 6,376.50
Interest paid 34.30
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (6,360.60)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 840.30
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 8.50
Net increase (decrease) in cash and cash equivalents 848.80
Cash and cash equivalents cash flow statement at beginning of period 1,953.20
Cash and cash equivalents cash flow statement at end of period 2,802.00





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 Price Waterhouse Chartered Accountants LLP Yes 30-11-2026