Integrated Filing — IndAS

General information about company
Scrip Code	506590
NSE Symbol	PCBL
MSEI Symbol	NOTLISTED
ISIN	INE602A01031
Name of company	PCBL CHEMICAL 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	29-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	24-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	Multi segment
Description of single segment
Start date and time of board meeting	29-Apr-2025   12:00:00
End date and time of board meeting	29-Apr-2025   13:55:00
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)?	Yes
(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?	Yes
(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	2023-07-11
Indicate Company website link for updated RPT policy of the Company	https://www.pcblltd.com/investor-relation/general-policies
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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
NO

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	14475000000	59046300000
	Other income	222500000	398200000
	Total income	14697500000	59444500000
2	Expenses
(a)	Cost of materials consumed	10117500000	41079100000
(b)	Purchases of stock-in-trade	11600000	366200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	129800000	-519400000
(d)	Employee benefit expense	699800000	2448600000
(e)	Finance costs	691800000	2781600000
(f)	Depreciation, depletion and amortisation expense	412000000	1569800000
(f)	Other Expenses
1	Other Expenses	1369700000	5675900000
	Total other expenses	1369700000	5675900000
	Total expenses	13432200000	53401800000
3	Total profit before exceptional items and tax	1265300000	6042700000
4	Exceptional items	0	0
5	Total profit before tax	1265300000	6042700000
6	Tax expense
7	Current tax	304400000	1617300000
8	Deferred tax	13400000	-85200000
9	Total tax expenses	317800000	1532100000
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	947500000	4510600000
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	947500000	4510600000
17	Other comprehensive income net of taxes	-466500000	1084800000
18	Total Comprehensive Income for the period	481000000	5595400000
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	377500000	377500000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		37054000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.51	11.95
	Diluted earnings (loss) per share from continuing operations	2.5	11.92
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	2.51	11.95
	Diluted earnings (loss) per share from continuing and discontinued operations	2.5	11.92
24	Debt equity ratio	0.0087	0.0087
25	Debt service coverage ratio	0.0056	0.0125
26	Interest service coverage ratio	0.0314	0.0357
27	Disclosure of notes on financial results

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	21381500000
	Capital work-in-progress	2059000000
	Investment property	44800000
	Goodwill	0
	Other intangible assets	14500000
	Intangible assets under development	20500000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	39922500000
	Trade receivables, non-current	0
	Loans, non-current	77900000
	Other non-current financial assets	321500000
	Total non-current financial assets	40321900000
	Deferred tax assets (net)	0
	Other non-current assets	1519500000
	Total non-current assets	65361700000
2	Current assets
	Inventories	7690500000
	Current financial asset
	Current investments	0
	Trade receivables, current	12679700000
	Cash and cash equivalents	2089500000
	Bank balance other than cash and cash equivalents	62900000
	Loans, current	5400000
	Other current financial assets	399800000
	Total current financial assets	15237300000
	Current tax assets (net)	0
	Other current assets	833900000
	Total current assets	23761700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	89123400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	377500000
	Other equity	37054000000
	Total equity attributable to owners of parent	37431500000
	Non controlling interest
	Total equity	37431500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	22693200000
	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	868200000
	Total non-current financial liabilities	23561400000
	Provisions, non-current	165300000
	Deferred tax liabilities (net)	2851900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	26578600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	9857100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	520000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	11677700000
	Total Trade payable	12197700000
	Other current financial liabilities	1856000000
	Total current financial liabilities	23910800000
	Other current liabilities	280800000
	Provisions, current	921700000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	25113300000
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	51691900000
	Total equity and liabilites	89123400000
	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)
1	NA	0	0
	Total Segment Revenue	0	0
	Less: Inter segment revenue	0	0
	Revenue from operations	0	0
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	NA	0	0
	Total Profit before tax	0	0
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	NA	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	NA	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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
1	Remeasurements of post employment defined benefit plans	-4400000	-25600000
2	Changes in fair value of equity instruments through OCI	-540600000	1197500000
	Total Amount of items that will not be reclassified to profit and loss	-545000000	1171900000
2	Income tax relating to items that will not be reclassified to profit or loss	-78500000	87100000
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	0
5	Total Other comprehensive income	-466500000	1084800000

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			6042700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2781600000
	Adjustments for decrease (increase) in inventories			-2056100000
	Adjustments for decrease (increase) in trade receivables, current			194100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			150900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-2063200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1569800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			37200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			896700000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-52500000
	Adjustments for dividend income			86700000
	Adjustments for interest income			64100000
	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			-127300000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-20300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1160100000
	Net cash flows from (used in) operations			7202800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1551700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5651100000
	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			1973500000
	Other cash receipts from sales of equity or debt instruments of other entities			47224400000
	Other cash payments to acquire equity or debt instruments of other entities			47127600000
	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			75300000
	Purchase of property, plant and equipment			3216500000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	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			86700000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-4931200000
	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			1120000000
	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			24261400000
	Repayments of borrowings			20410400000
	Payments of lease liabilities			293400000
	Dividends paid			2076000000
	Interest paid			2862600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-261000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			458900000
	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			458900000
	Cash and cash equivalents cash flow statement at beginning of period			1630600000
	Cash and cash equivalents cash flow statement at end of period			2089500000

Signatory Details
Name of signatory	Kaushik Mukherjee
Designation of person	Company Secretary
Place	Kolkata
Date	29-Apr-2025