| Scrip Code | 543336 |
|---|---|
| NSE Symbol | CHEMPLASTS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE488A01050 |
| Name of company | CHEMPLAST SANMAR 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 | 06-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 31-07-2026 |
| 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 | 06-08-2026 14:30:00 |
| End date and time of board meeting | 06-08-2026 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 |
| 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 | 1,12,466.00 | 1,12,466.00 | |
| Other income | 253.00 | 253.00 | |
| Total income | 1,12,719.00 | 1,12,719.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 91,264.00 | 91,264.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (6,615.00) | (6,615.00) |
| (d) | Employee benefit expense | 7,325.00 | 7,325.00 |
| (e) | Finance costs | 5,922.00 | 5,922.00 |
| (f) | Depreciation, depletion and amortisation expense | 6,102.00 | 6,102.00 |
| (f) | Other Expenses | ||
| 1 | Power and fuel | 17,796.00 | 17,796.00 |
| 2 | Stores consumed | 3,118.00 | 3,118.00 |
| 3 | Insurance | 246.00 | 246.00 |
| 4 | Rates and taxes | 195.00 | 195.00 |
| 5 | Repairs and maintenance | 2,172.00 | 2,172.00 |
| 6 | Freight and handling | 879.00 | 879.00 |
| 7 | Difference in foreign exchange (net) | 2,757.00 | 2,757.00 |
| 8 | Outside processing expenses | 190.00 | 190.00 |
| 9 | Legal and Professional fees | 519.00 | 519.00 |
| 10 | Miscellaneous expenses | 4,075.00 | 4,075.00 |
| Total other expenses | 31,947.00 | 31,947.00 | |
| Total expenses | 1,35,945.00 | 1,35,945.00 | |
| 3 | Total profit before exceptional items and tax | (23,226.00) | (23,226.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (23,226.00) | (23,226.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (5,668.00) | (5,668.00) |
| 9 | Total tax expenses | (5,668.00) | (5,668.00) |
| 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 | (17,558.00) | (17,558.00) |
| 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 | (17,558.00) | (17,558.00) |
| 17 | Other comprehensive income net of taxes | 4.00 | 4.00 |
| 18 | Total Comprehensive Income for the period | (17,554.00) | (17,554.00) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (17,554.00) | (17,554.00) | |
| 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 | 4.00 | 4.00 | |
| 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 | 7,906.00 | 7,906.00 | |
| Face value of equity share capital | 5 | 5 | |
| 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 | -11.1 | -11.1 | |
| Diluted earnings (loss) per share from continuing operations | -11.1 | -11.1 | |
| 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 | -11.1 | -11.1 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -11.1 | -11.1 | |
| 24 | Debt equity ratio | 122.3400 | 122.3400 |
| 25 | Debt service coverage ratio | -89.3700 | -89.3700 |
| 26 | Interest service coverage ratio | -265.0200 | -265.0200 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. In terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, this Statement of Unaudited Consolidated Financial Results for the quarter ended 30th June 2026 Unaudited Consolidated Financial Results of Chemplast Sanmar Limited the Holding Company or the Company and Chemplast Cuddalore Vinyls Limited, its wholly owned subsidiary the Holding Company and its Subsidiary together referred to as the Group has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 06th August 2026. The Statutory Auditors have carried out a limited review for the quarter ended 30th June 2026 and have issued an unmodified review report thereon. The figures for the quarter ended 31st March, 2026 are the balancing figures between audited figures in respect of the full financial year and year to date figure up to the third quarter of the previous financial year which were subject to limited review. 2. The Unaudited Consolidated Financial Results of the Group have 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, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015, as amended. 3.The Board of Directors of the Holding Company, who have been identified as the Chief Operating Decision Maker CODM, evaluates the Group's performance, allocate resources based on the analysis of the various performance indicators of the Group into manufacture and sale of speciality chemicals and commodity chemicals as per the requirement of Ind AS 108 Operating Segments. 4.Subsequent to 30th June, 2026, a minor fire incident occurred at the Ethylene Di-Chloride EDC manufacturing plant of the Holding Companys Karaikal facility, Puducherry, resulting in temporary disruption of operations at the affected plant. The Hodling Company is taking all necessary measures to restore operations at the earliest. The incident has been reported to the insurer, and the survey and assessment of the related loss or damage are currently in progress. Accordingly, the financial impact, if any, cannot be determined at this stage. 5. Pursuant to the West-Asia crisis and anticipated challenges in availability of raw materials, the Subsidiary Company had entered into certain non-cancellable procurement arrangements in March 2026 that were onerous in nature. In view of the applicable accounting standards, the Subsidiary Company had recorded an aggregate charge of Rs 149.92 Crores as exceptional items for the quarter and year ended 31st March, 2026, comprising provision for onerous contracts amounting to Rs 113.77 Crores and related writedown of Rs 36.15 Crores in the carrying value of raw materials to the levels corresponding to the expected net realizable value of finished goods. 6.This Unaudited Consolidated Financial Results is also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on our website www.chemplastsanmar.com. |
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| Debt equity ratio | Higher debt equity ratio is mainly on account of drop in profits during April to June 2026 |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio | Decrease in ratio due to drop in earnings for interest service. |
| 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 | Specialities | 59,232.00 | 59,232.00 | ||||
| 2 | Commodity | 61,673.00 | 61,673.00 | ||||
| Total Segment Revenue | 1,20,905.00 | 1,20,905.00 | |||||
| Less: Inter segment revenue | 8,439.00 | 8,439.00 | |||||
| Revenue from operations | 1,12,466.00 | 1,12,466.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Specialities | (3,688.00) | (3,688.00) | ||||
| 2 | Commodity | (13,587.00) | (13,587.00) | ||||
| Total Profit before tax | (17,275.00) | (17,275.00) | |||||
| i. Finance cost | 5,922.00 | 5,922.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 29.00 | 29.00 | |||||
| Profit before tax | (23,226.00) | (23,226.00) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Specialities | 4,96,133.00 | 4,96,133.00 | ||||
| 2 | Commodity | 1,61,990.00 | 1,61,990.00 | ||||
| Total Segment Asset | 6,58,123.00 | 6,58,123.00 | |||||
| Un-allocable Assets | (26,384.00) | (26,384.00) | |||||
| Net Segment Asset | 6,31,739.00 | 6,31,739.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Specialities | 2,47,545.00 | 2,47,545.00 | ||||
| 2 | Commodity | 2,52,669.00 | 2,52,669.00 | ||||
| Total Segment Liabilities | 5,00,214.00 | 5,00,214.00 | |||||
| Un-allocable Liabilities | (26,384.00) | (26,384.00) | |||||
| Net Segment Liabilities | 4,73,830.00 | 4,73,830.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Operating segments are those components of the business whose operating results are regularly reviewed by the management to make decisions for performance assessment and resource allocation. Segment performance is evaluated based on the profit or loss of reportable segment and is measured consistently. The Operating segments have been identified on the basis of the nature of products. a. Segment revenue represents revenue from operations directly identifiable with or allocable to the segment including inter segment revenue. b. Expenses that are directly identifiable with or allocable to segments are considered for determining the segment result. Expenses which relate to the Group as a whole and not allocable to segments are included under unallocable expenditure. c. Income which relates to the Group as a whole and not allocable to segments is included in unallocable income. d. Segment result includes margins on inter segment sales which are reduced in arriving at the profit before tax of the Group. e. Segment assets and liabilities include those directly identifiable with the respective segments. Unallocable assets and liabilities represent the assets and liabilities that relate to the Group as a whole and not allocable to any segment. |
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| 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 | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (6.00) | (6.00) |
| 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 | 2.00 | 2.00 |
| 5 | Total Other comprehensive income | 4.00 | 4.00 |