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	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	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

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	11508800000	43460700000
	Other income	138900000	470500000
	Total income	11647700000	43931200000
2	Expenses
(a)	Cost of materials consumed	7432400000	29184600000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	178300000	-1655400000
(d)	Employee benefit expense	680400000	2593100000
(e)	Finance costs	616600000	2358800000
(f)	Depreciation, depletion and amortisation expense	618500000	1989100000
(f)	Other Expenses
1	Power and fuel	1497200000	6661800000
2	Stores consumed	268100000	1030800000
3	Repairs and maintenance	254300000	884900000
4	Insurance	46300000	161500000
5	Difference in foreign exchange (net) *	207100000	314600000
6	Outside processing expenses	80600000	226600000
7	Operation & Maintenance expenses	35300000	210100000
8	Legal and Professional fees	95400000	284800000
9	Freight and handling	90000000	336800000
10	Miscellaneous expenses	276100000	1039800000
	Total other expenses	2850400000	11151700000
	Total expenses	12376600000	45621900000
3	Total profit before exceptional items and tax	-728900000	-1690700000
4	Exceptional items	0	0
5	Total profit before tax	-728900000	-1690700000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-187200000	-587100000
9	Total tax expenses	-187200000	-587100000
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	-541700000	-1103600000
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	-541700000	-1103600000
17	Other comprehensive income net of taxes	4322900000	4782100000
18	Total Comprehensive Income for the period	3781200000	3678500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-541700000	-1103600000
	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	3781200000	3678500000
	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	790600000	790600000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		632100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-3.39	-6.92
	Diluted earnings (loss) per share from continuing operations	-3.39	-6.92
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	-3.39	-6.92
	Diluted earnings (loss) per share from continuing and discontinued operations	-3.39	-6.92
24	Debt equity ratio	0.0089	0.0089
25	Debt service coverage ratio	0.0084	0.0078
26	Interest service coverage ratio	-0.0018	0.0028
27	Disclosure of notes on financial results		1. In terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 this Statement of Audited Consolidated Financial Results for the quarter and Year ended 31st March 2025 Audited Consolidated Financial Results of Chemplast Sanmar Limited the Holding Company or the Company and Chemplast Cuddalore Vinyls Limited its wholly owned subsidiary the Holding company and its Subsidiary together referred to as the Group 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 Consolidated 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 Consolidated Financial Results of the Group 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 Board of Directors of the Holding Company who have been identified as the Chief Operating Decision Maker CODM evaluates the Groups performance allocate resources based on the analysis of the various performance indicators of the Group into manufacture and sale of speciality chemicals and commodity chemicals as per the requirement of Ind-AS 108 Operating Segments. n n4. During the year 2024-25 the Holding 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 longterm capital gains as introduced in the Finance Act 2024 the Group 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 137.87 crores respectively. n n5. For the year ended March 31 2025 the Group 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 417.89 crores and the consequential deferred tax liability of INR 76.63 crores was recognized under other comprehensive income in the consolidated 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	44926000000
	Capital work-in-progress	1374600000
	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	400000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	423500000
	Total non-current financial assets	423900000
	Deferred tax assets (net)	112900000
	Other non-current assets	376500000
	Total non-current assets	47280200000
2	Current assets
	Inventories	6572900000
	Current financial asset
	Current investments	0
	Trade receivables, current	1554300000
	Cash and cash equivalents	5548300000
	Bank balance other than cash and cash equivalents	1691600000
	Loans, current	0
	Other current financial assets	293700000
	Total current financial assets	9087900000
	Current tax assets (net)	0
	Other current assets	2090900000
	Total current assets	17751700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	65031900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	790600000
	Other equity	19893700000
	Total equity attributable to owners of parent	20684300000
	Non controlling interest	0
	Total equity	20684300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	11024700000
	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	469300000
	Total non-current financial liabilities	11494000000
	Provisions, non-current	0
	Deferred tax liabilities (net)	5312300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	392900000
	Total non-current liabilities	17199200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	7381300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	58100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	16610900000
	Total Trade payable	16669000000
	Other current financial liabilities	2249300000
	Total current financial liabilities	26299600000
	Other current liabilities	674300000
	Provisions, current	0
	Current tax liabilities (Net)	174500000
	Deferred government grants, Current	0
	Total current liabilities	27148400000
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	44347600000
	Total equity and liabilites	65031900000
	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	Specialities	7256200000	23876100000
2	Commodity	5748300000	22978900000
	Total Segment Revenue	13004500000	46855000000
	Less: Inter segment revenue	1495700000	1495700000
	Revenue from operations	11508800000	43460700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Specialities	-102600000	-250900000
2	Commodity	-4700000	929100000
	Total Profit before tax	-107300000	678200000
	i. Finance cost	616600000	616600000
	ii. Other Unallocable Expenditure net off Unallocable income	5000000	5000000
	Profit before tax	-728900000	-1690700000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Specialities	48819700000	48819700000
2	Commodity	16334500000	16334500000
	Total Segment Asset	65154200000	65154200000
	Un-allocable Assets	-122300000	-122300000
	Net Segment Asset	65031900000	65031900000
4	Segment Liabilities
	Segment Liabilities
1	Specialities	22421700000	22421700000
2	Commodity	22048200000	22048200000
	Total Segment Liabilities	44469900000	44469900000
	Un-allocable Liabilities	-122300000	-122300000
	Net Segment Liabilities	44347600000	44347600000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

Operating segments are those components of the business whose operating results are regularly reviewed by the management to make decisions for performance assessment and resource allocation. Segment performance is evaluated based on the profit or loss of reportable segment and is measured consistently. The Operating segments have been identified on the basis of the nature of products. na. Segment revenue represents revenue from operations directly identifiable with or allocable to the segment including inter segment revenue. nb. Expenses that are directly identifiable with or allocable to segments are considered for determining the segment result. nExpenses which relate to the Group as a whole and not allocable to segments are included under unallocable expenditure. nc. Income which relates to the Group as a whole and not allocable to segments is included in unallocable income. nd. Segment result includes margins on inter segment sales which are reduced in arriving at the profit before tax of the Group. ne. Segment assets and liabilities include those directly identifiable with the respective segments. Unallocable assets and liabilities represent the assets and liabilities that relate to the Group as a whole and not allocable to any segment. n

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	Re-measurement of defined benefit plans	-23600000	-12300000
2	Revaluation of property, plant and equipment (Refer Note 5)	4178900000	4178900000
	Total Amount of items that will not be reclassified to profit and loss	4155300000	4166600000
2	Income tax relating to items that will not be reclassified to profit or loss	-167600000	-615500000
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	4322900000	4782100000

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			-1690700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2358700000
	Adjustments for decrease (increase) in inventories			-886500000
	Adjustments for decrease (increase) in trade receivables, current			623800000
	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			-544100000
	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			1989100000
	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			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-68400000
	Adjustments for dividend income			0
	Adjustments for interest income			401800000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			110200000
	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)			-15800000
	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)			3147500000
	Net cash flows from (used in) operations			1456800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-259900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1716700000
	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			3822300000
	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			427400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-904800000
	Net cash flows from (used in) investing activities	-4073700000
	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			18422800000
	Repayments of borrowings			15340400000
	Payments of lease liabilities			45600000
	Dividends paid			0
	Interest paid			2375900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			660900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1696100000
	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			-1696100000
	Cash and cash equivalents cash flow statement at beginning of period			7244400000
	Cash and cash equivalents cash flow statement at end of period			5548300000