Integrated Filing — IndAS
General information about company
| Scrip Code |
506655 |
| NSE Symbol |
SUDARSCHEM |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE659A01023 |
| Name of company |
Sudarshan Chemical Industries 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 |
06-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
03-11-2026 |
| 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 |
06-11-2026 12:00:00 |
| End date and time of board meeting |
06-11-2026 14:00:00 |
| 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 |
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 |
01-07-2026 |
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 |
2,74,260.00 |
5,38,470.00 |
|
Other income |
1,490.00 |
3,390.00 |
|
Total income |
2,75,750.00 |
5,41,860.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,44,910.00 |
2,81,120.00 |
| (b) |
Purchases of stock-in-trade |
7,290.00 |
14,410.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(20,880.00) |
(41,750.00) |
| (d) |
Employee benefit expense |
43,630.00 |
87,660.00 |
| (e) |
Finance costs |
4,170.00 |
8,220.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
9,380.00 |
18,690.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
72,600.00 |
1,44,440.00 |
|
Total other expenses |
72,600.00 |
1,44,440.00 |
|
Total expenses |
2,61,100.00 |
5,12,790.00 |
| 3 |
Total profit before exceptional items and tax |
14,650.00 |
29,070.00 |
| 4 |
Exceptional items |
(8,290.00) |
(8,290.00) |
| 5 |
Total profit before tax |
6,360.00 |
20,780.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
4,610.00 |
11,580.00 |
| 8 |
Deferred tax |
(520.00) |
(2,090.00) |
| 9 |
Total tax expenses |
4,090.00 |
9,490.00 |
| 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 |
2,270.00 |
11,290.00 |
| 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 |
780.00 |
2,100.00 |
| 16 |
Total profit (loss) for period |
3,050.00 |
13,390.00 |
| 17 |
Other comprehensive income net of taxes |
3,040.00 |
4,250.00 |
| 18 |
Total Comprehensive Income for the period |
6,090.00 |
17,640.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
2,764.00 |
12,494.00 |
|
Total profit or loss, attributable to non-controlling interests |
286.00 |
896.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
5,844.00 |
16,764.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
246.00 |
876.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,590.00 |
1,590.00 |
|
Face value of equity share capital |
15.9 |
15.9 |
| 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 |
13.94 |
26.23 |
|
Diluted earnings (loss) per share from continuing operations |
13.94 |
26.23 |
| 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 |
13.94 |
26.23 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
13.94 |
26.23 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
2,08,940.00 |
|
Capital work-in-progress |
11,170.00 |
|
Investment property |
|
|
Goodwill |
680.00 |
|
Other intangible assets |
11,060.00 |
|
Intangible assets under development |
5,720.00 |
|
Biological assets other than bearer plants |
72,120.00 |
|
Investments accounted for using equity method |
22,000.00 |
|
Non-current financial assets |
|
|
Non-current investments |
1,160.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
4,560.00 |
|
Total of other non-current financial assets |
4,560.00 |
|
Total non-current financial assets |
5,720.00 |
|
Deferred tax assets (net) |
22,000.00 |
|
Other non-current assets |
|
| 1 |
Income tax assets (net) |
3,940.00 |
| 2 |
Other non-current assets |
11,710.00 |
|
Total of other non-current assets |
15,650.00 |
|
Total non-current assets |
3,75,060.00 |
| 2 |
Current assets |
|
|
Inventories |
3,05,570.00 |
|
Current financial asset |
|
|
Current investments |
33,140.00 |
|
Trade receivables, current |
1,69,090.00 |
|
Cash and cash equivalents |
97,780.00 |
|
Bank balance other than cash and cash equivalents |
7,080.00 |
|
Loans, current |
200.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
6,370.00 |
|
Total current financial assets |
3,13,660.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
38,810.00 |
|
Total of other current assets |
38,810.00 |
|
Total current assets |
6,58,040.00 |
| 3 |
Non-current assets classified as held for sale |
8,880.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
10,41,980.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,590.00 |
|
Other equity |
3,63,734.00 |
|
Total equity attributable to owners of parent |
3,65,324.00 |
|
Non controlling interest |
41,256.00 |
|
Total equity |
4,06,580.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
1,40,810.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
29,180.00 |
| 2 |
Other financial liabilities |
730.00 |
|
Total of other non-current financial liabilities |
29,910.00 |
|
Total non-current financial liabilities |
1,70,720.00 |
|
Provisions, non-current |
76,660.00 |
|
Deferred tax liabilities (net) |
32,110.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
550.00 |
|
Total of other non-current liabilities |
550.00 |
|
Total non-current liabilities |
2,80,040.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
56,830.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
9,220.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,93,370.00 |
|
Total Trade payable |
2,02,590.00 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
7,600.00 |
| 2 |
Derivative instruments |
70.00 |
| 3 |
Other financial liabilities |
46,930.00 |
|
Total of other current financial liabilities |
54,600.00 |
|
Total current financial liabilities |
3,14,020.00 |
|
Other current liabilities |
13,830.00 |
| 1 |
Other current liabilities |
13,830.00 |
|
Total of other current liabilities |
13,830.00 |
|
Provisions, current |
10,220.00 |
|
Current tax liabilities (Net) |
12,470.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
3,50,540.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
4,820.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
6,35,400.00 |
|
Total equity and liabilites |
10,41,980.00 |
|
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 |
(a) Pigments |
2,69,510.00 |
5,29,950.00 |
| 2 |
(b) Others |
4,760.00 |
8,530.00 |
|
Total Segment Revenue |
2,74,270.00 |
5,38,480.00 |
|
Less: Inter segment revenue |
10.00 |
10.00 |
|
Revenue from operations |
2,74,260.00 |
5,38,470.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
(a) Pigments |
27,010.00 |
53,890.00 |
| 2 |
(b) Others |
(300.00) |
(1,300.00) |
|
Total Profit before tax |
26,710.00 |
52,590.00 |
|
i. Finance cost |
4,170.00 |
8,220.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
15,400.00 |
21,490.00 |
|
Profit before tax |
7,140.00 |
22,880.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
(a) Pigments |
10,25,210.00 |
10,25,210.00 |
| 2 |
(b) Others |
16,770.00 |
16,770.00 |
|
Total Segment Asset |
10,41,980.00 |
10,41,980.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
10,41,980.00 |
10,41,980.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
(a) Pigments |
6,19,560.00 |
6,19,560.00 |
| 2 |
(b) Others |
15,840.00 |
15,840.00 |
|
Total Segment Liabilities |
6,35,400.00 |
6,35,400.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
6,35,400.00 |
6,35,400.00 |
|
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 |
(i) Re-measurement gains / (losses) on defined benefit plans |
590.00 |
260.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
590.00 |
260.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
40.00 |
(50.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
(i) Net movement on effective portion of cash flow hedges |
170.00 |
360.00 |
| 2 |
(ii) Gain / (loss) on translation of foreign operations |
2,320.00 |
3,580.00 |
|
Total Amount of items that will be reclassified to profit and loss |
2,490.00 |
3,940.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
3,040.00 |
4,250.00 |
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 |
20,780.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
8,220.00 |
|
Adjustments for decrease (increase) in inventories |
(59,880.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(1,010.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(10,040.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
9,330.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
48,390.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(2,010.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
18,690.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
690.00 |
|
Adjustments for provisions, current |
3,380.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
3,990.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(490.00) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
590.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(1,710.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(1,360.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
280.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
15,880.00 |
|
Net cash flows from (used in)
operations |
36,660.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
8,020.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
28,640.00 |
|
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 |
90,280.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
90,120.00 |
|
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 |
980.00 |
|
Purchase of property, plant and equipment |
12,440.00 |
|
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 |
3,310.00 |
|
Interest received |
590.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
7,140.00 |
|
Net cash flows from (used in)
investing activities |
(260.00) |
|
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 |
7,550.00 |
|
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 |
2,750.00 |
|
Repayments of borrowings |
17,100.00 |
|
Payments of lease liabilities |
2,370.00 |
|
Dividends paid |
3,930.00 |
|
Interest paid |
5,700.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(18,800.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
9,580.00 |
|
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 |
9,580.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
93,290.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
1,02,870.00 |