Integrated Filing — IndAS

General information about company
Scrip Code	500770
NSE Symbol	TATACHEM
MSEI Symbol	NOTLISTED
ISIN	INE092A01019
Name of company	Tata Chemicals 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	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-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	07-May-2025   14:00:00
End date and time of board meeting	07-May-2025   16:30:00
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

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	35090000000	148870000000
	Other income	420000000	2250000000
	Total income	35510000000	151120000000
2	Expenses
(a)	Cost of materials consumed	5800000000	25600000000
(b)	Purchases of stock-in-trade	840000000	2900000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	450000000	280000000
(d)	Employee benefit expense	4840000000	19890000000
(e)	Finance costs	1370000000	5630000000
(f)	Depreciation, depletion and amortisation expense	2930000000	11230000000
(f)	Other Expenses
1	Power and fuel	5930000000	24210000000
2	Freight and forwarding charges	7350000000	27360000000
3	Other expenses	6610000000	29100000000
	Total other expenses	19890000000	80670000000
	Total expenses	36120000000	146200000000
3	Total profit before exceptional items and tax	-610000000	4920000000
4	Exceptional items	-550000000	-1250000000
5	Total profit before tax	-1160000000	3670000000
6	Tax expense
7	Current tax	-340000000	1260000000
8	Deferred tax	90000000	410000000
9	Total tax expenses	-250000000	1670000000
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	-910000000	2000000000
12	Profit (loss) from discontinued operations before tax	270000000	470000000
13	Tax expense of discontinued operations	90000000	140000000
14	Net profit (loss) from discontinued operation after tax	180000000	330000000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	240000000	1540000000
16	Total profit (loss) for period	-490000000	3870000000
17	Other comprehensive income net of taxes	-300000000	-5010000000
18	Total Comprehensive Income for the period	-790000000	-1140000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-560000000	2350000000
	Total profit or loss, attributable to non-controlling interests	70000000	70000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-850000000	-2650000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	60000000	1510000000
21	Details of equity share capital
	Paid-up equity share capital	2550000000	2550000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		222460000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-2.9	7.93
	Diluted earnings (loss) per share from continuing operations	-2.9	7.93
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0.71	1.3
	Diluted earnings (loss) per share from discontinued operations	0.71	1.3
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-2.19	9.23
	Diluted earnings (loss) per share from continuing and discontinued operations	-2.19	9.23
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio	0.31 times for Q4 FY25 n0.31 times for YE FY25
Debt service coverage ratio	2.84 for Q4 FY25 n2.71 for YE FY25
Interest service coverage ratio	2.39 for Q4 FY25 n3.47 for YE FY25

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	80730000000
	Capital work-in-progress	18790000000
	Investment property	500000000
	Goodwill	22450000000
	Other intangible assets	92320000000
	Intangible assets under development	340000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	13270000000
	Non-current financial assets
	Non-current investments	70120000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	270000000
	Total non-current financial assets	70390000000
	Deferred tax assets (net)	300000000
	Other non-current assets	11510000000
	Total non-current assets	310600000000
2	Current assets
	Inventories	25580000000
	Current financial asset
	Current investments	8050000000
	Trade receivables, current	19000000000
	Cash and cash equivalents	5480000000
	Bank balance other than cash and cash equivalents	670000000
	Loans, current	0
	Other current financial assets	1460000000
	Total current financial assets	34660000000
	Current tax assets (net)	370000000
	Other current assets	6590000000
	Total current assets	67200000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	377800000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2550000000
	Other equity	213390000000
	Total equity attributable to owners of parent	215940000000
	Non controlling interest	9070000000
	Total equity	225010000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	48160000000
	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	260000000
	Total non-current financial liabilities	48420000000
	Provisions, non-current	13630000000
	Deferred tax liabilities (net)	25410000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	3940000000
	Total non-current liabilities	91400000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	22560000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	150000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	24950000000
	Total Trade payable	25100000000
	Other current financial liabilities	5450000000
	Total current financial liabilities	53110000000
	Other current liabilities	5270000000
	Provisions, current	2920000000
	Current tax liabilities (Net)	90000000
	Deferred government grants, Current	0
	Total current liabilities	61390000000
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	152790000000
	Total equity and liabilites	377800000000
	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	Basic chemistry products	30370000000	120800000000
2	Specialiy products	4720000000	28150000000
3	Unallocated	10000000	10000000
	Total Segment Revenue	35100000000	148960000000
	Less: Inter segment revenue	10000000	10000000
	Revenue from operations	35090000000	148870000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Basic chemistry products	840000000	7780000000
2	Specialiy products	-630000000	1200000000
3	Unallocated	0	0
	Total Profit before tax	210000000	8980000000
	i. Finance cost	1370000000	1370000000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	-1160000000	3670000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Basic chemistry products	234720000000	234720000000
2	Specialiy products	31020000000	31020000000
3	Unallocated	0	0
	Total Segment Asset	265740000000	265740000000
	Un-allocable Assets	112060000000	112060000000
	Net Segment Asset	377800000000	377800000000
4	Segment Liabilities
	Segment Liabilities
1	Basic chemistry products	43180000000	43180000000
2	Specialiy products	10320000000	10320000000
3	Unallocated	0	0
	Total Segment Liabilities	53500000000	53500000000
	Un-allocable Liabilities	99290000000	99290000000
	Net Segment Liabilities	152790000000	152790000000
	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	Change in fair value of equity investments carried at fair value through OCI	-1370000000	-6210000000
2	Remeasurement of defined employee benefit plans	1620000000	1690000000
3	Share of other comprehensive credit /(charge) of joint ventures (net of tax)	-490000000	-2160000000
	Total Amount of items that will not be reclassified to profit and loss	-240000000	-6680000000
2	Income tax relating to items that will not be reclassified to profit or loss	0	800000000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of cash flow hedges	330000000	650000000
2	Changes in foreign currency translation reserve	-340000000	1910000000
3	Share of other comprehensive (charge) credit of joint ventures (net of tax)	0	20000000
	Total Amount of items that will be reclassified to profit and loss	-10000000	2580000000
4	Income tax relating to items that will be reclassified to profit or loss	50000000	110000000
5	Total Other comprehensive income	-300000000	-5010000000

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			3670000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			5630000000
	Adjustments for decrease (increase) in inventories			-340000000
	Adjustments for decrease (increase) in trade receivables, current			-920000000
	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			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-480000000
	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			11230000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			70000000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-50000000
	Adjustments for dividend income			680000000
	Adjustments for interest income			450000000
	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			-510000000
	Other adjustments to reconcile profit (loss)			470000000
	Other adjustments for non-cash items			2350000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			16320000000
	Net cash flows from (used in) operations			19990000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2380000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			17610000000
	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			530000000
	Purchase of property, plant and equipment			20050000000
	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			2100000000
	Interest received			460000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			150000000
	Net cash flows from (used in) investing activities	-16810000000
	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			17000000000
	Proceeds from borrowings			20520000000
	Repayments of borrowings			26860000000
	Payments of lease liabilities			1210000000
	Dividends paid			3820000000
	Interest paid			4170000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1170000000
	Net cash flows from (used in) financing activities			290000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1090000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			140000000
	Net increase (decrease) in cash and cash equivalents			1230000000
	Cash and cash equivalents cash flow statement at beginning of period			4250000000
	Cash and cash equivalents cash flow statement at end of period			5480000000