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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 27-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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
Segment Reporting Single segment
Description of single segment The Group operates in Styrenics and Allied Products which in the context of Ind AS-108 Operating Segments constitutes a single reportable business segment.
Start date and time of board meeting 27-07-2026   15:30:00
End date and time of board meeting 27-07-2026   16:25:00
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,71,451.48 1,71,451.48
Other income 1,741.95 1,741.95
Total income 1,73,193.43 1,73,193.43
2 Expenses
(a) Cost of materials consumed 1,05,719.52 1,05,719.52
(b) Purchases of stock-in-trade 34,775.29 34,775.29
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (12,316.74) (12,316.74)
(d) Employee benefit expense 2,130.48 2,130.48
(e) Finance costs 353.04 353.04
(f) Depreciation, depletion and amortisation expense 2,791.10 2,791.10
(f) Other Expenses
1 Other Expenses 7,897.93 7,897.93
Total other expenses 7,897.93 7,897.93
Total expenses 1,41,350.62 1,41,350.62
3 Total profit before exceptional items and tax 31,842.81 31,842.81
4 Exceptional items 0.00 0.00
5 Total profit before tax 31,842.81 31,842.81
6 Tax expense
7 Current tax 7,935.70 7,935.70
8 Deferred tax 150.21 150.21
9 Total tax expenses 8,085.91 8,085.91
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 23,756.90 23,756.90
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 23,756.90 23,756.90
17 Other comprehensive income net of taxes (35.27) (35.27)
18 Total Comprehensive Income for the period 23,721.63 23,721.63
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 23,732.14 23,732.14
Total profit or loss, attributable to non-controlling interests 24.76 24.76
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 23,696.52 23,696.52
Total comprehensive income for the period attributable to owners of parent non-controlling interests 25.11 25.11
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 12.62 12.62
Diluted earnings (loss) per share from continuing operations 12.62 12.62
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 12.62 12.62
Diluted earnings (loss) per share from continuing and discontinued operations 12.62 12.62
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 above Statement of Unaudited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026 ( Financial Results) comprising of the financial results of the parent Company and its subsidiary Xmold Polymers Pvt Ltd (Xmold) (together referred to as Group) have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 Interim Financial Reporting (Ind AS-34) as prescribed under Section 133 of the Companies Act, 2013 (the Act), read with the relevant rules thereunder. 2. 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 July 27, 2026. The Statutory Auditor of the Company has conducted a limited review of the Financial Results for the quarter ended June 30, 2026 and have expressed an unmodified conclusion on the Financial 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. 3.The financial figures for the quarter ended March 31, 2026, are the balancing figures between audited figures in respect of the full financial year and the published reviewed year-to-date figures upto the end of the third quarter for the financial year ended March 31, 2026. 4. The Group operates in 'Styrenics and Allied Products' which in terms of Ind AS-108 Operating Segments constitutes a single reportable business segment. 5. Finance cost comprises majorly of interest expenses on lease in terms of Ind AS 116- Leases. The Company continues to remain debt free. 6. The Company does not have any joint venture or associate falling within the requisite control parameters as defined in Ind AS, as on June 30, 2026.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 Remeasurement of the defined benefit plans (47.04) (47.04)
Total Amount of items that will not be reclassified to profit and loss (47.04)
2 Income tax relating to items that will not be reclassified to profit or loss (11.77) (11.77)
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 (35.27) (35.27)