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	Consolidated
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

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	Consolidated	Consolidated
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	20874900000	84042500000
	Other income	197700000	473900000
	Total income	21072600000	84516400000
2	Expenses
(a)	Cost of materials consumed	14536000000	58363900000
(b)	Purchases of stock-in-trade	11500000	172100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	218500000	-440600000
(d)	Employee benefit expense	1093300000	4128200000
(e)	Finance costs	1031600000	4609100000
(f)	Depreciation, depletion and amortisation expense	881400000	3456800000
(f)	Other Expenses
1	Other Expenses	2039000000	8451100000
	Total other expenses	2039000000	8451100000
	Total expenses	19811300000	78740600000
3	Total profit before exceptional items and tax	1261300000	5775800000
4	Exceptional items	0	-5200000
5	Total profit before tax	1261300000	5770600000
6	Tax expense
7	Current tax	450800000	1793600000
8	Deferred tax	-191400000	-369700000
9	Total tax expenses	259400000	1423900000
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	1001900000	4346700000
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	1001900000	4346700000
17	Other comprehensive income net of taxes	-430100000	1198200000
18	Total Comprehensive Income for the period	571800000	5544900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1001600000	4346000000
	Total profit or loss, attributable to non-controlling interests	300000	300000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	564400000	5543100000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	7400000	1800000
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		36596900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.65	11.51
	Diluted earnings (loss) per share from continuing operations	2.64	11.48
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	2.65	11.51
	Diluted earnings (loss) per share from continuing and discontinued operations	2.64	11.48
24	Debt equity ratio	0.0146	0.0146
25	Debt service coverage ratio	0.0045	0.0108
26	Interest service coverage ratio	0.0246	0.0247
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	35476300000
	Capital work-in-progress	7296300000
	Investment property	44800000
	Goodwill	6067600000
	Other intangible assets	22045000000
	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	5161100000
	Trade receivables, non-current	0
	Loans, non-current	16300000
	Other non-current financial assets	440500000
	Total non-current financial assets	5617900000
	Deferred tax assets (net)	0
	Other non-current assets	3405500000
	Total non-current assets	79973900000
2	Current assets
	Inventories	12681500000
	Current financial asset
	Current investments	0
	Trade receivables, current	17937400000
	Cash and cash equivalents	3185300000
	Bank balance other than cash and cash equivalents	706300000
	Loans, current	5500000
	Other current financial assets	121700000
	Total current financial assets	21956200000
	Current tax assets (net)
	Other current assets	2607300000
	Total current assets	37245000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	117218900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	377500000
	Other equity	36596900000
	Total equity attributable to owners of parent	36974400000
	Non controlling interest	117200000
	Total equity	37091600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	36468500000
	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	1575500000
	Total non-current financial liabilities	38044000000
	Provisions, non-current	224300000
	Deferred tax liabilities (net)	2892300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	41160600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	17331000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	621800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	15325400000
	Total Trade payable	15947200000
	Other current financial liabilities	4169200000
	Total current financial liabilities	37447400000
	Other current liabilities	537200000
	Provisions, current	980500000
	Current tax liabilities (Net)	1600000
	Deferred government grants, Current	0
	Total current liabilities	38966700000
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	80127300000
	Total equity and liabilites	117218900000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Carbon Black	16674400000	68023400000
2	Power	741900000	3010400000
3	Chemical	3750200000	14198100000
4	Battery Chemical	0	0
	Total Segment Revenue	21166500000	85231900000
	Less: Inter segment revenue	291600000	291600000
	Revenue from operations	20874900000	84042500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Carbon Black	2150300000	10423500000
2	Power	433400000	1859400000
3	Chemical	194000000	655900000
4	Battery Chemical	-1000000	-1200000
	Total Profit before tax	2776700000	12937600000
	i. Finance cost	1031600000	1031600000
	ii. Other Unallocable Expenditure net off Unallocable income	483800000	483800000
	Profit before tax	1261300000	5775800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Carbon Black	55400900000	55400900000
2	Power	5815800000	5815800000
3	Chemical	43757200000	43757200000
4	Battery Chemical	2066000000	2066000000
	Total Segment Asset	107039900000	107039900000
	Un-allocable Assets	10179000000	10179000000
	Net Segment Asset	117218900000	117218900000
4	Segment Liabilities
	Segment Liabilities
1	Carbon Black	42348400000	42348400000
2	Power	4164900000	4164900000
3	Chemical	28290700000	28290700000
4	Battery Chemical	53900000	53900000
	Total Segment Liabilities	74857900000	74857900000
	Un-allocable Liabilities	5269400000	5269400000
	Net Segment Liabilities	80127300000	80127300000
	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	Consolidated	Consolidated
	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	-5500000	-26400000
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	-546100000	1171100000
2	Income tax relating to items that will not be reclassified to profit or loss	-78200000	87400000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	36200000	112900000
2	Net movement on cash flow hedges	2200000	2200000
	Total Amount of items that will be reclassified to profit and loss	38400000	115100000
4	Income tax relating to items that will be reclassified to profit or loss	600000	600000
5	Total Other comprehensive income	-430100000	1198200000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			5770600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4609100000
	Adjustments for decrease (increase) in inventories			-2688400000
	Adjustments for decrease (increase) in trade receivables, current			-804600000
	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			272600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1977900000
	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			3456800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			5200000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1123000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-16500000
	Adjustments for dividend income			86700000
	Adjustments for interest income			105600000
	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			-187400000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			14500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3614100000
	Net cash flows from (used in) operations			9384700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1779800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			7604900000
	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			60763000000
	Other cash payments to acquire equity or debt instruments of other entities			60239000000
	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			94600000
	Purchase of property, plant and equipment			7738200000
	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			106900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			22800000
	Net cash flows from (used in) investing activities	-6903200000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			39100000
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			1161100000
	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			39437100000
	Repayments of borrowings			33897000000
	Payments of lease liabilities			474700000
	Dividends paid			2076000000
	Interest paid			4750700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-639300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			62400000
	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			62400000
	Cash and cash equivalents cash flow statement at beginning of period			3122900000
	Cash and cash equivalents cash flow statement at end of period			3185300000