Integrated Filing — IndAS
General information about company
| Scrip Code |
506590 |
| NSE Symbol |
PCBL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE602A01031 |
| Name of company |
PCBL CHEMICAL 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 |
30-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
20-04-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
30-04-2026 12:00:00 |
| End date and time of board meeting |
30-04-2026 13:46:00 |
| 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 |
2,06,606.00 |
8,18,930.00 |
|
Other income |
466.00 |
3,859.00 |
|
Total income |
2,07,072.00 |
8,22,789.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,37,983.00 |
5,67,423.00 |
| (b) |
Purchases of stock-in-trade |
11.00 |
1,372.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
7,065.00 |
3,092.00 |
| (d) |
Employee benefit expense |
11,335.00 |
46,338.00 |
| (e) |
Finance costs |
9,719.00 |
42,298.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
9,400.00 |
37,276.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
25,901.00 |
96,408.00 |
|
Total other expenses |
25,901.00 |
96,408.00 |
|
Total expenses |
2,01,414.00 |
7,94,207.00 |
| 3 |
Total profit before exceptional items and tax |
5,658.00 |
28,582.00 |
| 4 |
Exceptional items |
(419.00) |
(2,504.00) |
| 5 |
Total profit before tax |
5,239.00 |
26,078.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,243.00 |
8,458.00 |
| 8 |
Deferred tax |
(26.00) |
(2,184.00) |
| 9 |
Total tax expenses |
1,217.00 |
6,274.00 |
| 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 |
4,022.00 |
19,804.00 |
| 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 |
4,022.00 |
19,804.00 |
| 17 |
Other comprehensive income net of taxes |
(107.00) |
243.00 |
| 18 |
Total Comprehensive Income for the period |
3,915.00 |
20,047.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
4,025.00 |
19,787.00 |
|
Total profit or loss, attributable to non-controlling interests |
(3.00) |
17.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
3,820.00 |
19,934.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
95.00 |
113.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
3,935.00 |
3,935.00 |
|
Face value of equity share capital |
1 |
1 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
3,96,695.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
1.02 |
5.15 |
|
Diluted earnings (loss) per share from continuing operations |
1.02 |
5.13 |
| 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 |
1.02 |
5.15 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.02 |
5.13 |
| 24 |
Debt equity ratio |
1.200 |
1.200 |
| 25 |
Debt service coverage ratio |
0.4500 |
0.9200 |
| 26 |
Interest service coverage ratio |
1.7500 |
1.7800 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
4,41,733.00 |
|
Capital work-in-progress |
56,588.00 |
|
Investment property |
448.00 |
|
Goodwill |
60,676.00 |
|
Other intangible assets |
2,09,927.00 |
|
Intangible assets under development |
1,722.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
46,413.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
124.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
7,967.00 |
|
Total of other non-current financial assets |
7,967.00 |
|
Total non-current financial assets |
54,504.00 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
4,928.00 |
| 2 |
Non current tax assets (net) |
2,148.00 |
|
Total of other non-current assets |
7,076.00 |
|
Total non-current assets |
8,32,674.00 |
| 2 |
Current assets |
|
|
Inventories |
1,02,370.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
1,39,535.00 |
|
Cash and cash equivalents |
22,952.00 |
|
Bank balance other than cash and cash equivalents |
5,849.00 |
|
Loans, current |
51.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
5,593.00 |
|
Total current financial assets |
1,73,980.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
20,430.00 |
|
Total of other current assets |
20,430.00 |
|
Total current assets |
2,96,780.00 |
| 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 |
11,29,454.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
3,935.00 |
|
Other equity |
3,96,695.00 |
|
Total equity attributable to owners of parent |
4,00,630.00 |
|
Non controlling interest |
1,285.00 |
|
Total equity |
4,01,915.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
3,19,724.00 |
|
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 |
Lease liabilities |
12,619.00 |
| 2 |
Other financial liabilities |
1,160.00 |
|
Total of other non-current financial liabilities |
13,779.00 |
|
Total non-current financial liabilities |
3,33,503.00 |
|
Provisions, non-current |
4,307.00 |
|
Deferred tax liabilities (net) |
26,285.00 |
|
Deferred government grants, Non-current |
4,739.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
3,68,834.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,62,794.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
5,130.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,39,567.00 |
|
Total Trade payable |
1,44,697.00 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
3,769.00 |
| 2 |
Other financial liabilities |
28,052.00 |
|
Total of other current financial liabilities |
31,821.00 |
|
Total current financial liabilities |
3,39,312.00 |
|
Other current liabilities |
6,905.00 |
| 1 |
Other current liabilities |
6,905.00 |
|
Total of other current liabilities |
6,905.00 |
|
Provisions, current |
11,940.00 |
|
Current tax liabilities (Net) |
269.00 |
|
Deferred government grants, Current |
279.00 |
|
Total current liabilities |
3,58,705.00 |
| 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 |
7,27,539.00 |
|
Total equity and liabilites |
11,29,454.00 |
|
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 |
Carbon Black |
1,68,058.00 |
6,51,166.00 |
| 2 |
Power |
8,154.00 |
36,560.00 |
| 3 |
Chemical |
33,854.00 |
1,44,273.00 |
| 4 |
Battery Chemical |
0.00 |
0.00 |
|
Total Segment Revenue |
2,10,066.00 |
8,31,999.00 |
|
Less: Inter segment revenue |
3,460.00 |
13,069.00 |
|
Revenue from operations |
2,06,606.00 |
8,18,930.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Carbon Black |
18,916.00 |
72,105.00 |
| 2 |
Power |
4,680.00 |
23,859.00 |
| 3 |
Chemical |
(808.00) |
1,743.00 |
| 4 |
Battery Chemical |
(6.00) |
(15.00) |
|
Total Profit before tax |
22,782.00 |
97,692.00 |
|
i. Finance cost |
9,719.00 |
42,298.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
7,405.00 |
26,812.00 |
|
Profit before tax |
5,658.00 |
28,582.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Carbon Black |
5,42,227.00 |
5,42,227.00 |
| 2 |
Power |
58,507.00 |
58,507.00 |
| 3 |
Chemical |
4,22,604.00 |
4,22,604.00 |
| 4 |
Battery Chemical |
24,587.00 |
24,587.00 |
|
Total Segment Asset |
10,47,925.00 |
10,47,925.00 |
|
Un-allocable Assets |
81,529.00 |
81,529.00 |
|
Net Segment Asset |
11,29,454.00 |
11,29,454.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Carbon Black |
4,38,177.00 |
4,38,177.00 |
| 2 |
Power |
40,131.00 |
40,131.00 |
| 3 |
Chemical |
1,96,025.00 |
1,96,025.00 |
| 4 |
Battery Chemical |
601.00 |
601.00 |
|
Total Segment Liabilities |
6,74,934.00 |
6,74,934.00 |
|
Un-allocable Liabilities |
52,605.00 |
52,605.00 |
|
Net Segment Liabilities |
7,27,539.00 |
7,27,539.00 |
|
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 defined benefit plans |
66.00 |
(111.00) |
| 2 |
Changes in fair value of equity instruments through OCI |
(2,813.00) |
(4,215.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(2,747.00) |
(4,326.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(388.00) |
(632.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
2,252.00 |
3,937.00 |
|
Total Amount of items that will be reclassified to profit and loss |
2,252.00 |
3,937.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(107.00) |
243.00 |
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 |
26,078.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
42,298.00 |
|
Adjustments for decrease (increase) in inventories |
25,889.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
42,755.00 |
|
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 |
1,689.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(21,611.00) |
|
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 |
37,276.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
882.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
4,194.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
5,697.00 |
|
Adjustments for dividend income |
1,015.00 |
|
Adjustments for interest income |
1,183.00 |
|
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 |
(1,028.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
2,352.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
1,38,195.00 |
|
Net cash flows from (used in)
operations |
1,64,273.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
6,669.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
1,57,604.00 |
|
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 |
8,01,507.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
7,99,453.00 |
|
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 |
139.00 |
|
Purchase of property, plant and equipment |
72,652.00 |
|
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 |
1,015.00 |
|
Interest received |
674.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
1,252.00 |
|
Net cash flows from (used in)
investing activities |
(67,518.00) |
|
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 |
33,600.00 |
|
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 |
5,97,650.00 |
|
Repayments of borrowings |
6,58,164.00 |
|
Payments of lease liabilities |
4,998.00 |
|
Dividends paid |
22,648.00 |
|
Interest paid |
44,427.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(98,987.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(8,901.00) |
|
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 |
(8,901.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
31,853.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
22,952.00 |
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 |
S R Batliboi and Co LLP |
Yes |
31-07-2027 |