Integrated Filing — IndAS



General information about company

Scrip Code 541269
NSE Symbol CHEMFAB
MSEI Symbol NOTLISTED
ISIN INE783X01023
Name of company CHEMFAB ALKALIS 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 29-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 29-07-2026   12:00:00
End date and time of board meeting 29-07-2026   18:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-04-2026 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 7,315.98 7,315.98
Other income 208.32 208.32
Total income 7,524.30 7,524.30
2 Expenses
(a) Cost of materials consumed 2,299.47 2,299.47
(b) Purchases of stock-in-trade 10.98 10.98
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (189.55) (189.55)
(d) Employee benefit expense 669.34 669.34
(e) Finance costs 220.75 220.75
(f) Depreciation, depletion and amortisation expense 777.93 777.93
(f) Other Expenses
1 Direct Manufacturing Expenses - Power, Fuel & Others 2,785.94 2,785.94
2 Other Expenses 727.07 727.07
Total other expenses 3,513.01 3,513.01
Total expenses 7,301.93 7,301.93
3 Total profit before exceptional items and tax 222.37 222.37
4 Exceptional items 0.00 0.00
5 Total profit before tax 222.37 222.37
6 Tax expense
7 Current tax 31.99 31.99
8 Deferred tax (382.66) (382.66)
9 Total tax expenses (350.67) (350.67)
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 573.04 573.04
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 573.04 573.04
17 Other comprehensive income net of taxes 18.21 18.21
18 Total Comprehensive Income for the period 591.25 591.25
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 1,437.37 1,437.37
Face value of equity share capital 10 10
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 3.99 3.99
Diluted earnings (loss) per share from continuing operations 3.99 3.99
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 3.99 3.99
Diluted earnings (loss) per share from continuing and discontinued operations 3.99 3.99
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) NOTES: 1 The Statement of Consolidated unaudited financial results comprises of the financial results of Chemfab Alkalis Limited (CAL) (“the Parent Company”), Chemfab Karaiikal Limited (CKKL) and Chemfab Hiitech Piping Limited (CHPL) (the Subsidiaries) (together referred to as “the Group”). These financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Parent Company at their meeting held on 29 July 2026. 2 During the current quarter ended 30 June 2025, the Parent Company had allotted Nil Equity shares of Rs. 10 each upon exercise of Employee stock options by the eligible employees under Employee's Stock Option Scheme CAESOS 2020. 2 The Group has identified its reportable segments in accordance with Ind AS 108 - Operating Segments. Accordingly, two reportable segments i.e. Chemicals and Related Products and PVC - O Pipes have been identified, the details of which are given below: (Amount Rs. In Lakhs) Sl. No. Particulars 3 Months ended 30/06/2026 Preceding 3 Months ended 31/03/2026 Corresponding 3 months ended 30/06/2025 in the previous year Previous year ended 31/03/2026 (Unaudited) (Refer Note 5) (Unaudited) (Audited) I Segment Revenue a) Chemicals and related Products 6,741.01 6,168.19 5,283.89 21,814.51 b) PVC-O Pipes 574.97 1,311.24 3,870.20 9,346.75 7,315.98 7,479.43 9,154.09 31,161.26 Less: Inter Segment Revenue - (1.86) - (58.99) Net Segment Revenue 7,315.98 7,477.57 9,154.09 31,102.27 II Segment Result before tax a) Chemicals and related Products 292.03 143.74 (372.49) (1,709.99) b) PVC-O Pipes (57.23) (87.08) 863.16 1,589.88 Total 234.80 56.66 490.67 (120.11) Less: Inter Segment Result - - - - Less: Finance Cost (220.75) (214.24) (156.86) (768.69) Add: Other Income 208.32 280.08 136.17 868.80 Total Profit Before Tax 222.37 122.50 469.98 (20.00) III Segment Assets: a) Chemicals and related Products (Refer note 3) 34,198.57 31,989.11 33,569.53 31,989.11 b) PVC-O Pipes 21,153.91 21,906.91 18,479.55 21,906.91 Total Segment Assets 55,352.48 53,896.02 52,049.08 53,896.02 Add: Unallocable assets 2,783.62 3,777.37 2,659.56 3,777.37 Total Assets 58,136.10 57,673.39 54,708.64 57,673.39 IV Segment Liabilities: a) Chemicals and related Products 5,353.20 5,453.32 4,726.49 5,453.32 b) PVC-O Pipes 1,904.37 2,194.70 1,820.63 2,194.70 Total Segment Liabilities 7,257.57 7,648.02 6,547.12 7,648.02 Add: Unallocable liabilities 12,746.60 12,484.68 9,893.48 12,484.68 Total Liabilities 20,004.17 20,132.70 16,440.60 20,132.70 3 During the quarter, the Parent Company has invested Rs. 1491 Lakhs as per the terms of power purchase agreement entered towards sourcing of power from hybrid power plant. 4 The Parent Company has exercised the option of lower tax rate permitted under section 200 of the Income Tax Act 2025 (erstwhile Section 115BAA of the Income Tax Act 1961) and accordingly recognised provision for income tax for the three months ended 30 June 2026 based on the concessional rate prescribed under the said Section. The Parent Company has re-measured the opening balance of Deferred Tax Liabilities (net) as at 1 April 2026 and accounted tax credit of Rs. 380.27 Lakhs relating to the same in the current quarter. 5 The figures for the quarter ended 31 March 2026 are the balancing figures between audited figures of the full financial year ended 31 March 2026 and published year to date figure upto third quarter ended 31 December 2025. For Chemfab Alkalis Limited Suresh Krishnamurthi Rao Place: Chennai Chairman Date: 29 July 2026 DIN No: 00127809



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)
1 Chemicals and Related products 6,741.01 6,741.01
2 PVC-O Pipes 0.0057497 0.0057497
Total Segment Revenue 7,315.98 7,315.98
Less: Inter segment revenue 0.00 0.00
Revenue from operations 7,315.98 7,315.98
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemicals and Related products 292.03 292.03
2 PVC-O Pipes (57.23) (57.23)
Total Profit before tax 234.80 234.80
i. Finance cost 220.75 220.75
ii. Other Unallocable Expenditure net off Unallocable income (208.32) (208.32)
Profit before tax 222.37 222.37
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemicals and Related products 34,198.57 34,198.57
2 PVC-O Pipes 21,153.91 21,153.91
Total Segment Asset 55,352.48 55,352.48
Un-allocable Assets 2,783.62 2,783.62
Net Segment Asset 58,136.10 58,136.10
4 Segment Liabilities
Segment Liabilities
1 Chemicals and Related products 5,353.20 5,353.20
2 PVC-O Pipes 1,904.37 1,904.37
Total Segment Liabilities 7,257.57 7,257.57
Un-allocable Liabilities 12,746.60 12,746.60
Net Segment Liabilities 20,004.17 20,004.17
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 net defined benefit liability 21.55 21.55
2 - Fair value gain on investments in equity instruments designated as at FVTOCI 2.08 2.08
Total Amount of items that will not be reclassified to profit and loss 23.63
2 Income tax relating to items that will not be reclassified to profit or loss 5.42 5.42
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 0.00 0.00
5 Total Other comprehensive income 18.21 18.21





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 Deloitte Haskins and Sells LLP Yes 31-07-2027