Integrated Filing — IndAS



General information about company

Scrip Code 524370
NSE Symbol BODALCHEM
MSEI Symbol NOTLISTED
ISIN INE338D01028
Name of company BODAL CHEMICALS 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 05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-07-2026
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 In line with Ind AS - 108 - Operating Segments, the operations of the Company fall under Chemical Business which is considered to be the only reportable business segment.
Start date and time of board meeting 05-08-2026   16:33:00
End date and time of board meeting 05-08-2026   18:15:00
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 70,904.10 70,904.10
Other income 614.70 614.70
Total income 71,518.80 71,518.80
2 Expenses
(a) Cost of materials consumed 48,111.30 48,111.30
(b) Purchases of stock-in-trade 612.80 612.80
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,105.30) (6,105.30)
(d) Employee benefit expense 3,274.80 3,274.80
(e) Finance costs 1,857.20 1,857.20
(f) Depreciation, depletion and amortisation expense 1,740.40 1,740.40
(f) Other Expenses
1 Other Expenses 17,984.60 17,984.60
2 Loss arising from Company's Subsidiary operating in hyperinflationary economies [Refer Note 8] 131.00 131.00
Total other expenses 18,115.60 18,115.60
Total expenses 67,606.80 67,606.80
3 Total profit before exceptional items and tax 3,912.00 3,912.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,912.00 3,912.00
6 Tax expense
7 Current tax 9.50 9.50
8 Deferred tax 864.60 864.60
9 Total tax expenses 874.10 874.10
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 3,037.90 3,037.90
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 3,037.90 3,037.90
17 Other comprehensive income net of taxes (112.60) (112.60)
18 Total Comprehensive Income for the period 2,925.30 2,925.30
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,037.90 3,037.90
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 (112.60) (112.60)
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 2,518.90 2,518.90
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 2.41 2.41
Diluted earnings (loss) per share from continuing operations 2.41 2.41
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 2.41 2.41
Diluted earnings (loss) per share from continuing and discontinued operations 2.41 2.41
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 on consolidated financial results: The above unaudited consolidated financial results have been reviewed and considered by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 05th August 2026. The Statutory Auditors have carried out a Limited Review of the above results as per Regulation 33 of the SEBI [Listing Obligation and Disclosure Requirements] Regulations, 2015. The consolidated financial results are prepared in accordance with principles and procedures as set out in the IND AS 110 Consolidated financial statements” prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued there under. The consolidated financial results include financial results of the following entities: i. Bodal Chemicals Limited - Parent ii. Bodal Chemicals Trading Pvt. Ltd.-Wholly Owned Subsidiary iii. Bodal Chemicals Trading (Shijiazhuang) Co., Ltd. -Wholly Owned Subsidiary iv. Sener Boya Kimya Tekstil Sanayi Ve Ticaret Anonim Sirketi - Wholly Owned Subsidiary v. Bodal Bangla Ltd. - Wholly Owned Subsidiary Vi. Senpa Dis Ticaret Anonim Sirketi - Step down subsidiary- (wholly owned subsidiary of Sener Boya Kimya Tekstil Sanayi Ve Ticaret Anonim Sirketi) Vii. Plutoeco Enviro Association - Associate Company Viii. PT Bodal Chemicals Indonesia - Wholly Owned Subsidiary The figures for the quarter ended 31st March, 2026 are the balancing figures between audited figures for the previous financial year ended 31st March, 2026 and the unaudited published year-to-date figures up to 31st December, 2025, being the date of the end of the third quarter of the previous financial year which was subjected to limited review. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in section 133 of the Companies Act, 2013 (read with SEBI Circular CIR/CFD/FAC/62/2016 dated 05 July 2016 and other recognised accounting practices and policies). Revenue from Operations includes SGST incentive income recognised under the Punjab Industrial Incentive Scheme amounting to Rs. 25.71 million. The incentive has been recognised based on management's assessment of reasonable certainty of receipt and the amount recognised has been computed based on the eligible net SGST for the quarter in accordance with the applicable scheme provisions and is subject to final verification by the competent authority. As disclosed in the financial results for the quarter and year ended March 31, 2025, a fire incident occurred in December 2024 at the blending operations area of the Dyes Plant at Unit 7, resulting in damage to inventories and certain property, plant and equipment. During quarter ended 30th September 2025, the Group received an insurance claim of Rs. 47.11 million against a total claim of Rs. 59.91 million. The balance amount of Rs. 12.80 million has been recognized as Loss due to Fire, out of which Rs. 12.50 million was booked in FY 2024-25, and the remaining amount of Rs. 0.30 million has been booked under Exceptional Items in the year ended 31st March 2026. The insurance claim has been fully settled. The Group has applied Ind AS 29 - 'Accounting of Hyperinflationary economies' on its subsidiary and step-down subsidiary in Turkey. Turkish Lira is functional currency of the aforesaid subsidiaries in Turkey. In preparing the consolidated financial results for the quarter ended 30th June 2026, the non-monetary assets/ liabilities/ owner’s equity and statement of profit and loss of the aforesaid subsidiaries have been restated to the measuring unit current as on the reporting date by applying consumer price index of the Turkish economy. The net impact of restatement in respect of the aforesaid subsidiaries under Ind AS 29 of Rs.13.10 million has been debited to other expenses in the consolidated financial results for the quarter ended 30th June 2026 and impact till 31st March 2026 of Rs.15.29 million has been credited in the opening retained earnings as at 01st April 2026. In line with Ind AS - 108 – “Operating Segments”, the operations of the Group fall under Chemical Business which is considered to be the only reportable business segment.



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 the defined benefit plans (9.70) (9.70)
Total Amount of items that will not be reclassified to profit and loss (9.70)
2 Income tax relating to items that will not be reclassified to profit or loss (2.40) (2.40)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of foreign subsidiaries (105.30) (105.30)
Total Amount of items that will be reclassified to profit and loss (105.30)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (112.60) (112.60)