Integrated Filing — IndAS

General information about company
Scrip Code	543336
NSE Symbol	CHEMPLASTS
MSEI Symbol	NOTLISTED
ISIN	INE488A01050
Name of company	CHEMPLAST SANMAR 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-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	Speciality Chemicals
Start date and time of board meeting	13-May-2025   17:45:00
End date and time of board meeting	13-May-2025   20:20:00
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.	Yes
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	2025-03-20
Indicate Company website link for updated RPT policy of the Company	https://www.chemplastsanmar.com/downloads/investor-relations/csl-policies/related-party-transaction-policy.pdf
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
Not Applicable

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	7256200000	23876100000
	Other income	76100000	211300000
	Total income	7332300000	24087400000
2	Expenses
(a)	Cost of materials consumed	2792500000	9910500000
(b)	Purchases of stock-in-trade	1283600000	2873700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	93700000	-444700000
(d)	Employee benefit expense	526900000	1840400000
(e)	Finance costs	261100000	868100000
(f)	Depreciation, depletion and amortisation expense	463000000	1481600000
(f)	Other Expenses
1	Power and fuel	1429400000	5876100000
2	Stores consumed	95500000	369300000
3	Repairs and maintenance	199000000	710800000
4	Freight and handling	83700000	306800000
5	Insurance	25500000	96100000
6	Outside processing expenses	80600000	226600000
7	Difference in foreign exchange (net)	81300000	100500000
8	Rates and taxes	19600000	65300000
9	Legal and Professional fees	60300000	184200000
10	Miscellaneous expenses	200300000	741100000
	Total other expenses	2275200000	8676800000
	Total expenses	7696000000	25206400000
3	Total profit before exceptional items and tax	-363700000	-1119000000
4	Exceptional items	0	0
5	Total profit before tax	-363700000	-1119000000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-111600000	-463300000
9	Total tax expenses	-111600000	-463300000
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	-252100000	-655700000
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	-252100000	-655700000
17	Other comprehensive income net of taxes	3762500000	4219900000
18	Total Comprehensive Income for the period	3510400000	3564200000
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	790600000	790600000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		26591800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-1.59	-4.15
	Diluted earnings (loss) per share from continuing operations	-1.59	-4.15
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	-1.59	-4.15
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.59	-4.15
24	Debt equity ratio	0.0024	0.0024
25	Debt service coverage ratio	0.0127	0.0129
26	Interest service coverage ratio	-0.0039	-0.003
27	Disclosure of notes on financial results		1. In terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements 2015 this Statement of Audited Standalone Financial Results for the quarter and year ended 31st March 2025 Audited Standalone Financial Results of Chemplast Sanmar Limited the Company has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13th May 2025. The statutory auditors have expressed an unmodified opinion on the Audited Standalone Financial Results. n nThe figures for the quarter ended 31st March 2025 and 31st March 2024 are the balancing figures between audited figures in respect of the full financial year and year to date figure up to the third quarter of the relevant financial year which were subject to limited review. n n2. The Audited Standalone Financial Results of the Company have been prepared in accordance with Indian Accounting Standards Ind AS notified under Section 133 of the Companies Act 2013 read with the Companies Indian Accounting Standards Rules 2015 as amended and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 Listing Requirements. n n3. The Companys operations predominantly relate to manufacture and sale of Speciality Chemicals. As the Company's business activity falls within a single business segment viz Speciality Chemicals and the sales substantially being in the domestic market and as such there is no other separate reportable segment as per Ind AS 108 Operating Segments. n n4. During the year 2024-25 the Company has elected to exercise the option permitted under section 115BAA of the Income Tax Act 1961 with effect from FY 2023-24. Accordingly the Deferred Tax Liability net as of March 31 2024 along with the tax expense for 2024-25 was remeasured at a lower tax rate. Furthermore following the amendment in tax rates affecting certain assets with long-term capital gains as introduced in the Finance Act 2024 the Company reassessed its deferred tax liabilities related to the revaluation of land. The cumulative impact of these adjustments resulted in the reversal of deferred tax liability which is recognized in the Statement of Profit and Loss and other comprehensive income amounting to INR 18.41 crores and INR 135.09 crores respectively. n n5. For the year ended March 31 2025 the Company conducted a periodic valuation of select property plant and equipment through an external independent valuer in accordance with its accounting policy. As a result a revaluation gain of INR 351.66 crores and the consequential deferred tax liability of INR 64.37 crores was recognized under other comprehensive income in the standalone financial results. n n6. This Financial Results is also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on our website www.chemplastsanmar.com.

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	34628900000
	Capital work-in-progress	1356900000
	Investment property	0
	Goodwill	0
	Other intangible assets	66300000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	15557200000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	304600000
	Total non-current financial assets	15861800000
	Deferred tax assets (net)	64600000
	Other non-current assets	349500000
	Total non-current assets	52328000000
2	Current assets
	Inventories	3957600000
	Current financial asset
	Current investments	0
	Trade receivables, current	1438300000
	Cash and cash equivalents	4043900000
	Bank balance other than cash and cash equivalents	487900000
	Loans, current	0
	Other current financial assets	142200000
	Total current financial assets	6112300000
	Current tax assets (net)	0
	Other current assets	1990600000
	Total current assets	12060500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	64388500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	790600000
	Other equity	41176200000
	Total equity attributable to owners of parent	41966800000
	Non controlling interest
	Total equity	41966800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5812200000
	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	431100000
	Total non-current financial liabilities	6243300000
	Provisions, non-current	0
	Deferred tax liabilities (net)	3525400000
	Deferred government grants, Non-current	0
	Other non-current liabilities	104800000
	Total non-current liabilities	9873500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4082000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	47400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	6241400000
	Total Trade payable	6288800000
	Other current financial liabilities	1602900000
	Total current financial liabilities	11973700000
	Other current liabilities	401400000
	Provisions, current	0
	Current tax liabilities (Net)	173100000
	Deferred government grants, Current	0
	Total current liabilities	12548200000
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	22421700000
	Total equity and liabilites	64388500000
	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
1	Re-measurement of defined benefit plans	-14100000	-5200000
2	Revaluation of property, plant and equipment (Refer Note 5)	3516600000	3516600000
	Total Amount of items that will not be reclassified to profit and loss	3502500000	3511400000
2	Income tax relating to items that will not be reclassified to profit or loss	-260000000	-708500000
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	3762500000	4219900000

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			-1119000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			868100000
	Adjustments for decrease (increase) in inventories			-140800000
	Adjustments for decrease (increase) in trade receivables, current			716600000
	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			491500000
	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			1481600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-3500000
	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			-42100000
	Adjustments for dividend income			0
	Adjustments for interest income			159100000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			85800000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-13900000
	Other adjustments to reconcile profit (loss)			0
	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)			3284200000
	Net cash flows from (used in) operations			2165200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-22900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2188100000
	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			226000000
	Purchase of property, plant and equipment			3457700000
	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			179200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-441300000
	Net cash flows from (used in) investing activities	-3493800000
	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			9441700000
	Repayments of borrowings			6041300000
	Payments of lease liabilities			45600000
	Dividends paid			0
	Interest paid			832400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2522400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1216700000
	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			1216700000
	Cash and cash equivalents cash flow statement at beginning of period			2827200000
	Cash and cash equivalents cash flow statement at end of period			4043900000