Integrated Filing — IndAS

General information about company
Scrip Code	500405
NSE Symbol	SPLPETRO
MSEI Symbol	NOTLISTED
ISIN	INE663A01033
Name of company	SUPREME PETROCHEM LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	11-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	STYRENICS
Start date and time of board meeting	23-Apr-2025   03:30:00
End date and time of board meeting	23-Apr-2025   17:30:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-03-18
Indicate Company website link for updated RPT policy of the Company	https://supremepetrochem.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
THE COMPANY HAS NOT AVAILED OF ANY FUND BASED BORROWINGS.

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	15390195000	60233752000
	Other income	186943000	731630000
	Total income	15577138000	60965382000
2	Expenses
(a)	Cost of materials consumed	9772091000	38127412000
(b)	Purchases of stock-in-trade	3108787000	13189817000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	116286000	-60601000
(d)	Employee benefit expense	134858000	640232000
(e)	Finance costs	29624000	124139000
(f)	Depreciation, depletion and amortisation expense	174703000	679388000
(f)	Other Expenses
1	OTHER EXPENSES	811867000	3010721000
	Total other expenses	811867000	3010721000
	Total expenses	14148216000	55711108000
3	Total profit before exceptional items and tax	1428922000	5254274000
4	Exceptional items	0	0
5	Total profit before tax	1428922000	5254274000
6	Tax expense
7	Current tax	342500000	1324854000
8	Deferred tax	17548000	24172000
9	Total tax expenses	360048000	1349026000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1068874000	3905248000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1068874000	3905248000
17	Other comprehensive income net of taxes	1760000	2903000
18	Total Comprehensive Income for the period	1070634000	3908151000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	376083000	376083000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.68	20.77
	Diluted earnings (loss) per share from continuing operations	5.68	20.77
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	5.68	20.77
	Diluted earnings (loss) per share from continuing and discontinued operations	5.68	20.77
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		Notes to Financial Statements:t t t t t t n1tThe Board of Directors have recommended a final dividend of Rs.7.50 Rupees Seven and Paise Fifty Only per equity share of Face Value Rs.2 per share for the financial year 2024-25 subject to approval of shareholders. n t n2tIst Line of Mass ABS project with 70,000 TPA capacity under license from Ms. Versalis Italy is now likely to be mechanically completed by May 2025 and commercial production is expected to commence from 2nd quarter in FY 2025-26, due to delay in supply of some proprietary equipment and shortage of requisite skilled construction workers. n t n3tThe Financial Results of Ms. TP Saturn Limited,a Special Purpose Vehicle SPV formed jointly with Tata Power Renewable Energy Limited for supply of 12.5 MW solar energy to the Company plant at Amdoshi, Raigad Maharashtra wherein Company holds 26 percent of the equity share capital have not been consolidated with the financial results of the Company since it does not have significant influence/mangement control over the said SPV as per the Shareholders Agreement. n ttttttttt n4tSubsequent to the Balance Sheet date the company has entered into a Share Purchase Agreement with the Promoters and Shareholders of Xmold Polymers Private Limited, Tamil Nadu Xmold on April 10 2025 for acquiring 100 percent stake therein for a consideration of Rs. 3927 Lakhs payable in two tranches. Company acquired 80 percent equity shares of Xmold on April 17 2025 under first tranche, for a consideration of Rs. 3142.60 Lakhs and the remaining 20 percent equity shares is likely to be aquired by Company within a period of 2 years upto March 2027. Consequent upon said acquisition of shares Xmold has become subsidiary of Company w.e.f. April 17 2025. n ttttttttt n5. tThe Company operates in Styrenics and Allied Products which in terms of Ind AS-108 Operating Segments constitutes a single reportable business segment. n t n6tThe above Statement of Audited Financial Results for the quarter and year ended March 31 2025 Financial Results of the Company has been prepared in accordance with the Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with the relevant rules issued thereunder. n ttttttttt n7tThe financial figures for the quarters ended March 31 2025 and March 31 2024 are the balancing figures between audited figures in respect of the full financial year and the published year-to-date unaudited figures upto the third quarter of the respective financial years. n ttttttttt n8tThese financial results have been reviewed by the Audit Committee and approved by the Board of Directors of Company at their respective meetings held on April 23 2025 . The Statutory Auditor of the Company have conducted Audit of the financial results for the quarter and year ended March 31 2025 and have expressed an unmodified audit opinion on the finanical results. These financial results have been prepared and published in accordance with Regulation 33 of the SEBI - Listing Obligations and Disclosure Requirements Regulations, 2015 as amended. n t n9tFinance cost comprises of majorly interest expenses on lease in terms of IND AS 116-Leases. The Company continues to remain debt free. n t n10tAs stated in note 3 above the Company has no subsidiary, associate or joint venture as on March 31 2025.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	6906687000
	Capital work-in-progress	5808427000
	Investment property	1213752000
	Goodwill	0
	Other intangible assets	8843000
	Intangible assets under development	6985000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	53604000
	Trade receivables, non-current	0
	Loans, non-current	15341000
	Other non-current financial assets	50282000
	Total non-current financial assets	119227000
	Deferred tax assets (net)	0
	Other non-current assets	203833000
	Total non-current assets	14267754000
2	Current assets
	Inventories	7008034000
	Current financial asset
	Current investments	4300001000
	Trade receivables, current	3932439000
	Cash and cash equivalents	3054084000
	Bank balance other than cash and cash equivalents	1563946000
	Loans, current	7291000
	Other current financial assets	104146000
	Total current financial assets	12961907000
	Current tax assets (net)	28496000
	Other current assets	214811000
	Total current assets	20213248000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	34481002000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	376083000
	Other equity	21936801000
	Total equity attributable to owners of parent	22312884000
	Non controlling interest
	Total equity	22312884000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	41800000
	Total non-current financial liabilities	41800000
	Provisions, non-current	63940000
	Deferred tax liabilities (net)	398550000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1053489000
	Total non-current liabilities	1557779000
	Current liabilities
	Current financial liabilities
	Borrowings, current	241800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	10962000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	9266485000
	Total Trade payable	9277447000
	Other current financial liabilities	755732000
	Total current financial liabilities	10274979000
	Other current liabilities	176306000
	Provisions, current	39849000
	Current tax liabilities (Net)	119205000
	Deferred government grants, Current	0
	Total current liabilities	10610339000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	12168118000
	Total equity and liabilites	34481002000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	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	-2351000	-3879000
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	591000	976000
5	Total Other comprehensive income	1760000	2903000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			5254274000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			124139000
	Adjustments for decrease (increase) in inventories			-2202001000
	Adjustments for decrease (increase) in trade receivables, current			-2389000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			5351000
	Adjustments for decrease (increase) in other non-current assets			421000
	Adjustments for other financial assets, non-current			16537000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			-1899000
	Adjustments for increase (decrease) in trade payables, current			1277786000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-17136000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			679388000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			6366000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			155314000
	Adjustments for other financial liabilities, non-current			500000
	Adjustments for unrealised foreign exchange losses gains			-73951000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-562305000
	Other adjustments for non-cash items			4363000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-589516000
	Net cash flows from (used in) operations			4664758000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1248699000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3416059000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			46528147000
	Other cash payments to acquire equity or debt instruments of other entities			46330161000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			613000
	Purchase of property, plant and equipment			3763300000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			8096000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			6985000
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			277329000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3302453000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			320316000
	Dividends paid			1786393000
	Interest paid			12415000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2119124000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2005518000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-2005518000
	Cash and cash equivalents cash flow statement at beginning of period			10727603000
	Cash and cash equivalents cash flow statement at end of period			8722085000