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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 01-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-07-2026
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 Organic chemicals
Start date and time of board meeting 01-08-2026   12:30:00
End date and time of board meeting 01-08-2026   13:30:00
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 26,843.20 26,843.20
Other income 2,221.80 2,221.80
Total income 29,065.00 29,065.00
2 Expenses
(a) Cost of materials consumed 12,684.80 12,684.80
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,194.10) (2,194.10)
(d) Employee benefit expense 1,662.80 1,662.80
(e) Finance costs 5.20 5.20
(f) Depreciation, depletion and amortisation expense 2,104.70 2,104.70
(f) Other Expenses
1 Other Expenses 5,046.50 5,046.50
Total other expenses 5,046.50 5,046.50
Total expenses 19,309.90 19,309.90
3 Total profit before exceptional items and tax 9,755.10 9,755.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 9,755.10 9,755.10
6 Tax expense
7 Current tax 2,130.10 2,130.10
8 Deferred tax 290.00 290.00
9 Total tax expenses 2,420.10 2,420.10
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 7,335.00 7,335.00
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 7,335.00 7,335.00
17 Other comprehensive income net of taxes 6.10 6.10
18 Total Comprehensive Income for the period 7,341.10 7,341.10
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 1,062.80 1,062.80
Face value of equity share capital 1 1
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 6.9 6.9
Diluted earnings (loss) per share from continuing operations 6.9 6.9
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 6.9 6.9
Diluted earnings (loss) per share from continuing and discontinued operations 6.9 6.9
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 Indian Accounting Standard 34 Interim Financial Reporting (Ind AS 34) 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 above results have been subjected to Limited Review by the statutory auditors of the Company in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at its meeting held on August 01, 2026. 3. Standalone information: Particulars Quarter Ended Year Ended June 30, 2026 March 31, 2026 June 30, 2025 March 31, 2026 (Unaudited) (Refer note 6) (Unaudited) (Audited) a. Revenue 2,071.04 1,971.30 2,199.06 8,153.35 b. Profit before tax 975.23 773.90 1,024.15 3,356.11 c. Profit for the period / year 732.91 581.21 765.74 2,512.17 d. Other comprehensive income 0.60 1.44 0.03 2.18 e. Total comprehensive income 733.51 582.65 765.77 2,514.35 4. 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. 5. During the quarter ended June 30, 2026, 5,221 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). 6. The figures for the quarter ended March 31, 2026 as reported in these financial results, are the balancing figures between the audited figures for the year ended March 31, 2026 and unaudited figures for the nine months ended December 31, 2025 which were subjected to limited review. 7. During the previous 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 of the previous year had been reversed to that extent, resulting in lower employee benefits expense for the quarter ended March 31, 2026 as compared to current quarter ended June 30, 2026. 8. Clean-Fino Chem Limited (the “Subsidiary”), has entered into an agreement on July 16, 2026 for a long-term strategic collaboration with Geneus Chem AG, a company incorporated under the laws of Switzerland. The agreement is for manufacturing and supply of advanced grades of HALS Products on a worldwide ‘exclusive basis’ and includes, inter alia, provisions relating to minimum offtake commitments and pricing mechanism. In lieu of above collaboration, Geneus Chem AG has agreed to issue warrants to the Subsidiary which are exercisable within a period of four years from the date of issue. Upon exercise of the share warrants, the Subsidiary will acquire 25% of the share capital of Geneus Chem AG on a fully diluted basis and will be required to pay a nominal price per company share to Geneus Chem AG. 9. 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


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 Remeasurements of post employment benefit obigations 8.10 8.10
Total Amount of items that will not be reclassified to profit and loss 8.10
2 Income tax relating to items that will not be reclassified to profit or loss 2.00 2.00
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
5 Total Other comprehensive income 6.10 6.10