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 25-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-05-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 25-05-2026   17:45:00
End date and time of board meeting 25-05-2026   18:50:00
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 1,25,555.00 4,22,379.00
Other income 677.00 2,814.00
Total income 1,26,232.00 4,25,193.00
2 Expenses
(a) Cost of materials consumed 62,348.00 2,55,079.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 10,093.00 12,270.00
(d) Employee benefit expense 7,003.00 26,493.00
(e) Finance costs 5,762.00 23,539.00
(f) Depreciation, depletion and amortisation expense 5,459.00 21,315.00
(f) Other Expenses
1 Power and fuel 14,822.00 59,809.00
2 Stores consumed 2,690.00 10,119.00
3 Insurance 558.00 2,216.00
4 Rates and taxes 359.00 1,017.00
5 Repairs and maintenance 2,345.00 8,913.00
6 Freight and handling 1,306.00 4,405.00
7 Difference in foreign exchange (net) 592.00 3,546.00
8 Outside processing expenses 156.00 1,235.00
9 Legal and Professional fees 1,041.00 4,532.00
10 Miscellaneous expenses 2,808.00 12,954.00
Total other expenses 26,677.00 1,08,746.00
Total expenses 1,17,342.00 4,47,442.00
3 Total profit before exceptional items and tax 8,890.00 (22,249.00)
4 Exceptional items (14,992.00) (14,992.00)
5 Total profit before tax (6,102.00) (37,241.00)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (1,564.00) (9,254.00)
9 Total tax expenses (1,564.00) (9,254.00)
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 (4,538.00) (27,987.00)
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 (4,538.00) (27,987.00)
17 Other comprehensive income net of taxes 152.00 39.00
18 Total Comprehensive Income for the period (4,386.00) (27,948.00)
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 0.00 0.00
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 (17,913.00)
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -2.87 -17.7
Diluted earnings (loss) per share from continuing operations -2.87 -17.7
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 -2.87 -17.7
Diluted earnings (loss) per share from continuing and discontinued operations -2.87 -17.7
24 Debt equity ratio 111.00 111.00
25 Debt service coverage ratio 178.2300 49.0400
26 Interest service coverage ratio 281.9900 5.5300
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 Regulations, 2015, this Statement of audited Consolidated Financial Results for the quarter and Year ended 31st March 2026 Audited 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 25th May 2026. The statutory auditors have expressed an unmodified opinion on the Audited Consolidated Financial Results. The figures for the quarter ended 31st March, 2026 and 31st March, 2025 are the balancing figures between audited figures in respect of the full financial year and year to date figure up to the third quarter of the relevant financial year which were subject to limited review. 2. The Audited Consolidated Financial Results of the Group have been prepared in accordance with Indian Accounting Standards Ind AS notified under Section 133 of the Companies Act, 2013 read with the Companies Indian Accounting Standards Rules, 2015 as amended and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 Listing Requirements. 3. The Board of Directors of the Holding Company, who have been identified as the Chief Operating Decision Maker CODM, evaluates the Groups 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 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 year ended March 31, 2026, the Group has assessed and recorded the incremental impact of these changes amounting to Rs 4.86 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. Pursuant to the West-Asia crisis and anticipated challenges in availability of raw materials, the Subsidiary Company has entered into certain non-cancellable procurement arrangements in March 2026 that are onerous in nature. In view of the applicable accounting standards, the Subsidiary Company has recorded an aggregate charge of Rs 149.92 Crores as exceptional items for the quarter and year ended 31st March, 2026, comprising provision for onerous contracts amounting to Rs 113.77 Crores and related writedown of Rs 36.15 Crores in the carrying value of raw materials to the levels corresponding to the expected net realizable value of finished goods. 8. This 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 Higher debt equity ratio is mainly on account of drop in profits during April to Mach 2026
Debt service coverage ratio Increase in ratio due to increase in earnings for debt service
Interest service coverage ratio Increase in ratio due to increase in earnings for interest service.


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 4,38,185.00
Capital work-in-progress 34,139.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 412.00
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 765.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 4,541.00
Total of other non-current financial assets 4,541.00
Total non-current financial assets 5,306.00
Deferred tax assets (net) 1,101.00
Other non-current assets
1 Other non-current assets 4,235.00
Total of other non-current assets 4,235.00
Total non-current assets 4,83,378.00
2 Current assets
Inventories 60,168.00
Current financial asset
Current investments 0.00
Trade receivables, current 9,222.00
Cash and cash equivalents 43,039.00
Bank balance other than cash and cash equivalents 10,251.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 11,118.00
Total current financial assets 73,630.00
Current tax assets (net)
Other current assets
1 Other current assets 14,347.00
Total of other current assets 14,347.00
Total current assets 1,48,145.00
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 6,31,523.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 7,906.00
Other equity 1,67,557.00
Total equity attributable to owners of parent 1,75,463.00
Non controlling interest 0.00
Total equity 1,75,463.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,10,495.00
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 financial liabilities 4,133.00
Total of other non-current financial liabilities 4,133.00
Total non-current financial liabilities 1,14,628.00
Provisions, non-current 0.00
Deferred tax liabilities (net) 43,882.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 3,770.00
Total of other non-current liabilities 3,770.00
Total non-current liabilities 1,62,280.00
Current liabilities
Current financial liabilities
Borrowings, current 84,689.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,239.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,62,491.00
Total Trade payable 1,63,730.00
Other current financial liabilities
1 Other financial liabilities 22,278.00
Total of other current financial liabilities 22,278.00
Total current financial liabilities 2,70,697.00
Other current liabilities 21,352.00
1 Other current liabilities 9,230.00
2 Provisions 12,122.00
Total of other current liabilities 21,352.00
Provisions, current 0.00
Current tax liabilities (Net) 1,731.00
Deferred government grants, Current 0.00
Total current liabilities 2,93,780.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 4,56,060.00
Total equity and liabilites 6,31,523.00
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)
1 Specialities 61,224.00 2,16,998.00
2 Commodity 66,972.00 2,26,164.00
Total Segment Revenue 1,28,196.00 4,43,162.00
Less: Inter segment revenue 2,641.00 20,783.00
Revenue from operations 1,25,555.00 4,22,379.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Specialities 4,624.00 (3,366.00)
2 Commodity (4,999.00) (10,421.00)
Total Profit before tax (375.00) (13,787.00)
i. Finance cost 5,762.00 23,539.00
ii. Other Unallocable Expenditure net off Unallocable income (35.00) (85.00)
Profit before tax (6,102.00) (37,241.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Specialities 4,92,055.00 4,92,055.00
2 Commodity 1,55,959.00 1,55,959.00
Total Segment Asset 6,48,014.00 6,48,014.00
Un-allocable Assets (16,491.00) (16,491.00)
Net Segment Asset 6,31,523.00 6,31,523.00
4 Segment Liabilities
Segment Liabilities
1 Specialities 2,38,511.00 2,38,511.00
2 Commodity 2,34,040.00 2,34,040.00
Total Segment Liabilities 4,72,551.00 4,72,551.00
Un-allocable Liabilities (16,491.00) (16,491.00)
Net Segment Liabilities 4,56,060.00 4,56,060.00
Disclosure of notes on segments Textual Information(2)



Text Block

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



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 (204.00) (52.00)
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 52.00 13.00
5 Total Other comprehensive income 152.00 39.00



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 (37,241.00)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 23,539.00
Adjustments for decrease (increase) in inventories 1,946.00
Adjustments for decrease (increase) in trade receivables, current 13,213.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (4,826.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 21,315.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (14.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 9,441.00
Adjustments for dividend income 0.00
Adjustments for interest income 2,476.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (10,314.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (5.00)
Other adjustments to reconcile profit (loss) 14,835.00
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) 66,654.00
Net cash flows from (used in) operations 29,413.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (16.00)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 29,429.00
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 0.00
Other cash payments to acquire equity or debt instruments of other entities 761.00
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 14.00
Purchase of property, plant and equipment 31,608.00
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 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 2,510.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 6,631.00
Net cash flows from (used in) investing activities (23,214.00)
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 3,18,526.00
Repayments of borrowings 3,10,294.00
Payments of lease liabilities 114.00
Dividends paid 0.00
Interest paid 23,345.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (3,432.00)
Net cash flows from (used in) financing activities (18,659.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (12,444.00)
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 (12,444.00)
Cash and cash equivalents cash flow statement at beginning of period 55,483.00
Cash and cash equivalents cash flow statement at end of period 43,039.00





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 B S R & Co. LLP Yes 31-07-2028