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 28-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-10-2026   13:00:00
End date and time of board meeting 28-10-2026   18:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 7,561.47 14,877.45
Other income 37.46 245.78
Total income 7,598.93 15,123.23
2 Expenses
(a) Cost of materials consumed 3,075.18 5,374.65
(b) Purchases of stock-in-trade 0.00 10.98
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (440.48) (630.03)
(d) Employee benefit expense 728.41 1,397.75
(e) Finance costs 246.00 466.75
(f) Depreciation, depletion and amortisation expense 789.65 1,567.58
(f) Other Expenses
1 Direct Manufacturing Expenses - Power Fuel and Others 2,562.95 5,348.89
2 Other Expenses 931.73 1,658.80
Total other expenses 3,494.68 7,007.69
Total expenses 7,893.44 15,195.37
3 Total profit before exceptional items and tax (294.51) (72.14)
4 Exceptional items 0.00 0.00
5 Total profit before tax (294.51) (72.14)
6 Tax expense
7 Current tax (38.49) (6.49)
8 Deferred tax (45.21) (427.87)
9 Total tax expenses (83.70) (434.36)
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 (210.81) 362.22
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 (210.81) 362.22
17 Other comprehensive income net of taxes 15.15 33.36
18 Total Comprehensive Income for the period (195.66) 395.58
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (210.81) 362.22
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 15.15 33.36
Total comprehensive income for the period attributable to owners of parent non-controlling interests (195.66) 395.58
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 -1.47 2.52
Diluted earnings (loss) per share from continuing operations -1.47 2.52
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 -1.47 2.52
Diluted earnings (loss) per share from continuing and discontinued operations -1.47 2.52
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 28 October 2026 and has been subjected to review by the Statutory Auditors of the Parent Company. These Consolidated unaudited financial results have been prepared in accordance with the recognition and measurement principles provided in Indian Accounting Standard (Ind AS) 34 on 'Interim Financial Reporting', the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 as amended. 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 30/09/2026 Preceding 3 Months ended 30/06/2026 Corresponding 3 months ended 30/09/2025 in the previous year Year to date figures for current period ended 30/09/2026 Year to date figures for previous period ended 30/09/2025 Previous year ended 31/03/2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) I Segment Revenue a) Chemicals and related Products 6,921.98 6,741.01 4,981.56 13,662.99 10,265.45 21,814.51 b) PVC-O Pipes 639.49 574.97 2,700.36 1,214.46 6,570.56 9,346.75 7,561.47 7,315.98 7,681.92 14,877.45 16,836.01 31,161.26 Less: Inter Segment Revenue - - (25.76) - (25.76) (58.99) Net Segment Revenue 7,561.47 7,315.98 7,656.16 14,877.45 16,810.25 31,102.27 II Segment Result before tax a) Chemicals and related Products 231.52 292.03 (862.01) 523.55 (1,234.50) (1,709.99) b) PVC-O Pipes (317.49) (57.23) 747.18 (374.72) 1,610.34 1,589.88 Total (85.97) 234.80 (114.83) 148.83 375.84 (120.11) Less: Inter Segment Result - - - - - - Less: Finance Cost (246.00) (220.75) (194.11) (466.75) (350.97) (768.69) Add: Other Income 37.46 208.32 175.79 245.78 311.96 868.80 Total (Loss)/Profit Before Tax (294.51) 222.37 (133.15) (72.14) 336.83 (20.00) III Segment Assets: a) Chemicals and related Products 33,848.41 34,198.57 33,367.89 33,848.41 33,367.89 31,989.11 b) PVC-O Pipes 21,508.74 21,153.91 20,556.75 21,508.74 20,556.75 21,906.91 Total Segment Assets 55,357.15 55,352.48 53,924.64 55,357.15 53,924.64 53,896.02 Add: Unallocable assets 2,866.92 2,783.62 2,816.23 2,866.92 2,816.23 3,777.37 Total Assets 58,224.07 58,136.10 56,740.87 58,224.07 56,740.87 57,673.39 IV Segment Liabilities: a) Chemicals and related Products 4,870.02 5,353.20 6,433.91 4,870.02 6,433.91 5,453.32 b) PVC-O Pipes 1,307.81 1,904.37 1,354.35 1,307.81 1,354.35 2,194.70 Total Segment Liabilities 6,177.83 7,257.57 7,788.26 6,177.83 7,788.26 7,648.02 Add: Unallocable liabilities 14,289.63 12,746.60 11,046.62 14,289.63 11,046.62 12,484.68 Total Liabilities 20,467.46 20,004.17 18,834.88 20,467.46 18,834.88 20,132.70 3 The Statement of Consolidated Assets and Liabilities as at 30 September 2026 and the Statement of Consolidated Cash Flows are provided as annexures to this Statement. 4 During the half year ended September 30, 2026 the Parent company has invested Rs. 1,491 Lakhs as per the terms of power purchase agreement entered towards sourcing of power from hybrid power plant. 5 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 half year ended September 30, 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 period. For Chemfab Alkalis Limited Suresh Krishnamurthi Rao Place: Chennai Chairman Date: 28 October 2026 DIN No: 00127809



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 37,921.15
Capital work-in-progress 3,279.74
Investment property 0.00
Goodwill 0.00
Other intangible assets 44.51
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1,499.99
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Assets 299.79
Total of other non-current financial assets 299.79
Total non-current financial assets 1,799.78
Deferred tax assets (net) 2,564.00
Other non-current assets
1 Non Current Tax Assets (Net) 154.00
2 Other Non-Current Assets 280.31
Total of other non-current assets 434.31
Total non-current assets 46,043.49
2 Current assets
Inventories 3,075.66
Current financial asset
Current investments 1.09
Trade receivables, current 2,120.89
Cash and cash equivalents 7.14
Bank balance other than cash and cash equivalents 87.19
Loans, current 0.00
Other current financial assets
Total of other current financial assets 18.84
Total current financial assets 2,235.15
Current tax assets (net)
Other current assets
1 Other Current Assets 3,203.11
Total of other current assets 3,203.11
Total current assets 8,513.92
3 Non-current assets classified as held for sale 3,666.66
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 58,224.07
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,437.37
Other equity 36,319.24
Total equity attributable to owners of parent 37,756.61
Non controlling interest
Total equity 37,756.61
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 9,851.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 223.13
2 Other Financial Liabilities 66.52
Total of other non-current financial liabilities 289.65
Total non-current financial liabilities 10,140.65
Provisions, non-current 313.89
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other Non-Current Liabilities 31.25
Total of other non-current liabilities 31.25
Total non-current liabilities 10,485.79
Current liabilities
Current financial liabilities
Borrowings, current 4,279.92
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 36.21
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,265.93
Total Trade payable 2,302.14
Other current financial liabilities
1 Other Financial Liabilities 1,182.17
2 Lease Liabilities 36.47
Total of other current financial liabilities 1,218.64
Total current financial liabilities 7,800.70
Other current liabilities 1,999.96
1 Other Current Liabilities 1,999.96
Total of other current liabilities 1,999.96
Provisions, current 175.09
Current tax liabilities (Net) 5.92
Deferred government grants, Current 0.00
Total current liabilities 9,981.67
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 20,467.46
Total equity and liabilites 58,224.07
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 6,921.98 13,662.99
2 PVC-O Pipes 0.0063949 1,214.46
Total Segment Revenue 7,561.47 14,877.45
Less: Inter segment revenue
Revenue from operations 7,561.47 14,877.45
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemicals and Related products 231.52 523.55
2 PVC-O Pipes (317.49) (374.72)
Total Profit before tax (85.97) 148.83
i. Finance cost 246.00 466.75
ii. Other Unallocable Expenditure net off Unallocable income (37.46) (245.78)
Profit before tax (294.51) (72.14)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemicals and Related products 33,848.41 33,848.41
2 PVC-O Pipes 21,508.74 21,508.74
Total Segment Asset 55,357.15 55,357.15
Un-allocable Assets 2,866.92 2,866.92
Net Segment Asset 58,224.07 58,224.07
4 Segment Liabilities
Segment Liabilities
1 Chemicals and Related products 4,870.02 4,870.02
2 PVC-O Pipes 1,307.81 1,307.81
Total Segment Liabilities 6,177.83 6,177.83
Un-allocable Liabilities 14,289.63 14,289.63
Net Segment Liabilities 20,467.46 20,467.46
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 43.10
2 Fair value gain on investments in equity instruments designated as at FVTOCI (0.98) 1.10
Total Amount of items that will not be reclassified to profit and loss 20.57 44.20
2 Income tax relating to items that will not be reclassified to profit or loss 5.42 10.84
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 15.15 33.36



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (72.14)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 466.75
Adjustments for decrease (increase) in inventories (485.28)
Adjustments for decrease (increase) in trade receivables, current 239.09
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets (606.55)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (979.59)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,567.58
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (4.97)
Adjustments for dividend income 0.00
Adjustments for interest income 2.80
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (6.94)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (104.40)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 48.29
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 131.18
Net cash flows from (used in) operations 59.04
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 76.99
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (17.95)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 1,490.98
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 178.88
Purchase of property, plant and equipment 1,187.34
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 8.01
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 507.29
Net cash flows from (used in) investing activities (1,984.14)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 4,837.00
Repayments of borrowings 3,002.08
Payments of lease liabilities 19.91
Dividends paid 112.32
Interest paid 436.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (10.87)
Net cash flows from (used in) financing activities 1,255.82
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (746.27)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (746.27)
Cash and cash equivalents cash flow statement at beginning of period 754.50
Cash and cash equivalents cash flow statement at end of period 8.23





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 No
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 M S K C & Associates LLP Yes 30-09-2029