Integrated Filing — IndAS

General information about company
Scrip Code	506618
NSE Symbol	PUNJABCHEM
MSEI Symbol	NOTLISTED
ISIN	INE277B01014
Name of company	Punjab Chemicals & Crop Protection 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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-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	Single segment
Description of single segment	Performance Chemicals
Start date and time of board meeting	30-Apr-2025   13:00:00
End date and time of board meeting	30-Apr-2025   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	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	2022800000	9005200000
	Other income	3500000	14300000
	Total income	2026300000	9019500000
2	Expenses
(a)	Cost of materials consumed	1538100000	5873700000
(b)	Purchases of stock-in-trade	4100000	30700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-399100000	-527100000
(d)	Employee benefit expense	233800000	950900000
(e)	Finance costs	47500000	178300000
(f)	Depreciation, depletion and amortisation expense	65300000	250400000
(f)	Other Expenses
1	Other Expenses	390800000	1685100000
	Total other expenses	390800000	1685100000
	Total expenses	1880500000	8442000000
3	Total profit before exceptional items and tax	145800000	577500000
4	Exceptional items	-41800000	-41800000
5	Total profit before tax	104000000	535700000
6	Tax expense
7	Current tax	42600000	143900000
8	Deferred tax	-9100000	2500000
9	Total tax expenses	33500000	146400000
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	70500000	389300000
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	70500000	389300000
17	Other comprehensive income net of taxes	-7000000	-7000000
18	Total Comprehensive Income for the period	63500000	382300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	122600000	122600000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3524500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.75	31.75
	Diluted earnings (loss) per share from continuing operations	5.75	31.75
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	5.75	31.75
	Diluted earnings (loss) per share from continuing and discontinued operations	5.75	31.75
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		i) The above consolidated financial results for the year ended March 31, 2025 as reviewed by the Audit nCommittee and have been approved by the Board of Directors at their meeting held on April 30, 2025. The naudit report of the Statutory Auditors is being filed with the BSE and National Stock Exchange. For more ndetails, visit the Investor section of our website at www.punjabchemicals.com and Financial Results at the ncorporate section of www.bseindia.com and www.nseindia.com. n nii) These results have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) prescribed nunder Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of nRegulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015. n niii) The Group (Company and its subsidiary) is engaged in the single operating segment Performance nChemicals. The consolidated financial results include results of its wholly owned subsidiary SD Agchem n(Europe) N.V. n niv) The figures for the last quarter ended March 31, 2025 and the corresponding quarter ended in the previous nyear, are the balancing figures between audited figures in respect of the full financial year and the published, nyear to date, figures up to the end of third quarter of the relevant financial year. Also, the figures up to the end nof the third quarter had only been reviewed and not subject to audit. n nv) The Board has recommended a dividend of Rs.3/- (30%) per equity share of Rs. 10 each fully paid up namounting to Rs. 368 lakhs, subject to approval in the Annual General Meeting. n nvi) During the year, the Holding Company has received demand order from Department of Goods and Services ntax (Government of Masharashtra) office of the Dy. commissioner of state tax relating to FY 2019-20 of Rs. n769 lakhs including interest and penalty on account of non-payment of Goods and Service Tax on transfer of nleasehold right by the Holding Company in that year. Holding Company, after taking view of the their legal ncounsel has decided to avail benefit of Amnesty Scheme u/s 128A of CGST Act, 2017 and paid Rs. 418 lakhs ntowards full and final settlement of the above demand order. Considering the amount being material for the ninterim period, the same has been shown as exceptional item in the statement of profit and loss.

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	2487800000
	Capital work-in-progress	130200000
	Investment property	0
	Goodwill	0
	Other intangible assets	45400000
	Intangible assets under development	10400000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	15700000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	48200000
	Total non-current financial assets	63900000
	Deferred tax assets (net)	0
	Other non-current assets	53000000
	Total non-current assets	2790700000
2	Current assets
	Inventories	2223700000
	Current financial asset
	Current investments	22600000
	Trade receivables, current	2353700000
	Cash and cash equivalents	129800000
	Bank balance other than cash and cash equivalents	49400000
	Loans, current	1100000
	Other current financial assets	210800000
	Total current financial assets	2767400000
	Current tax assets (net)	0
	Other current assets	221200000
	Total current assets	5212300000
3	Non-current assets classified as held for sale	3000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8006000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	122600000
	Other equity	3524500000
	Total equity attributable to owners of parent	3647100000
	Non controlling interest
	Total equity	3647100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	697700000
	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	0
	Total non-current financial liabilities	697700000
	Provisions, non-current	128000000
	Deferred tax liabilities (net)	80600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	906300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	981200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	107800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1903000000
	Total Trade payable	2010800000
	Other current financial liabilities	284100000
	Total current financial liabilities	3276100000
	Other current liabilities	40900000
	Provisions, current	50200000
	Current tax liabilities (Net)	85400000
	Deferred government grants, Current	0
	Total current liabilities	3452600000
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	4358900000
	Total equity and liabilites	8006000000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of item that will not be reclassified to profit and loss	-400000	-3300000
	Total Amount of items that will not be reclassified to profit and loss	-400000	-3300000
2	Income tax relating to items that will not be reclassified to profit or loss	-200000	-900000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	-6800000	-4600000
	Total Amount of items that will be reclassified to profit and loss	-6800000	-4600000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-7000000	-7000000

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			535700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			178300000
	Adjustments for decrease (increase) in inventories			-897100000
	Adjustments for decrease (increase) in trade receivables, current			-374400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-50100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-74500000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			831200000
	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			250400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-3800000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-28800000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-3800000
	Adjustments for dividend income			0
	Adjustments for interest income			5500000
	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)			2600000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-175500000
	Net cash flows from (used in) operations			360200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			108000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			252200000
	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			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	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			3100000
	Purchase of property, plant and equipment			336100000
	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			0
	Interest received			6600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			23800000
	Net cash flows from (used in) investing activities	-302600000
	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			487900000
	Repayments of borrowings			124400000
	Payments of lease liabilities			35300000
	Dividends paid			36400000
	Interest paid			171300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			120500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			70100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-4600000
	Net increase (decrease) in cash and cash equivalents			65500000
	Cash and cash equivalents cash flow statement at beginning of period			64300000
	Cash and cash equivalents cash flow statement at end of period			129800000