Integrated Filing — IndAS

General information about company
Scrip Code	543233
NSE Symbol	CHEMCON
MSEI Symbol	NOTLISTED
ISIN	INE03YM01018
Name of company	Chemcon Speciality 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	14-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	Specialty Chemicals
Start date and time of board meeting	14-May-2025   16:00:00
End date and time of board meeting	14-May-2025   16:45:00
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.	NA
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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	www.cscpl.com
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
The disclosure for the default on loans and debt securities not applicable to the company.

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	548876000	2074018000
	Other income	31844000	142927000
	Total income	580720000	2216945000
2	Expenses
(a)	Cost of materials consumed	367942000	1170817000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-28397000	33703000
(d)	Employee benefit expense	50792000	194774000
(e)	Finance costs	8354000	34926000
(f)	Depreciation, depletion and amortisation expense	27309000	105116000
(f)	Other Expenses
1	Other expenses	100743000	346145000
	Total other expenses	100743000	346145000
	Total expenses	526743000	1885481000
3	Total profit before exceptional items and tax	53977000	331464000
4	Exceptional items	0	0
5	Total profit before tax	53977000	331464000
6	Tax expense
7	Current tax	14441000	85071000
8	Deferred tax	76000	1872000
9	Total tax expenses	14517000	86943000
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	39460000	244521000
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	39460000	244521000
17	Other comprehensive income net of taxes	-942000	-2020000
18	Total Comprehensive Income for the period	38518000	242501000
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	366307000	366307000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		4397778000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.08	6.68
	Diluted earnings (loss) per share from continuing operations	1.08	6.68
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	1.08	6.68
	Diluted earnings (loss) per share from continuing and discontinued operations	1.08	6.68
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1 These Financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards Ind AS prescribed under section 133 of the Companies Act 2013 and read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. n2 The above results have been reviewed by Audit Committee and the Board of Directors have approved the above results at their meeting held on May 14 2025. The above results were audited by the Statutory Auditors. n3 The Company is in the business of manufacturing of Specialty Chemicals. There is only one reportable segment in accordance with Ind AS 108 Operating Segments. n4 Figures of corresponding previous year and periods have been regrouped and rearranged wherever necessary, to make them comparable. n5 The Company has no subsidiary, associate, Joint Venture Company as on March 31 2025. n6 The figures of 3 months ended March 31 2025 and corresponding 3 months ended on March 31 2024 are the balancing figures between the audited figures in respect of full financial year and year to date figures up to the third quarter of the respective financial years. n7 The above Financial Results of the Company are available on the Companys website www.cscpl.com and also on the website of BSE www.bseindia.com and NSE www.nseindia.com where the shares of the Company are listed.

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	1486708000
	Capital work-in-progress	398629000
	Investment property	0
	Goodwill	0
	Other intangible assets	83000
	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	2524000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	425561000
	Total non-current financial assets	428085000
	Deferred tax assets (net)	0
	Other non-current assets	35474000
	Total non-current assets	2348979000
2	Current assets
	Inventories	861055000
	Current financial asset
	Current investments	97867000
	Trade receivables, current	517373000
	Cash and cash equivalents	71229000
	Bank balance other than cash and cash equivalents	1343954000
	Loans, current	0
	Other current financial assets	70938000
	Total current financial assets	2101361000
	Current tax assets (net)	2423000
	Other current assets	225580000
	Total current assets	3190419000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5539398000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	366307000
	Other equity	4640279000
	Total equity attributable to owners of parent	5006586000
	Non controlling interest
	Total equity	5006586000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1863000
	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	1863000
	Provisions, non-current	7914000
	Deferred tax liabilities (net)	46174000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	55951000
	Current liabilities
	Current financial liabilities
	Borrowings, current	245036000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1140000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	162059000
	Total Trade payable	163199000
	Other current financial liabilities	42063000
	Total current financial liabilities	450298000
	Other current liabilities	23671000
	Provisions, current	2892000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	476861000
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	532812000
	Total equity and liabilites	5539398000
	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	Income tax relating to items that will not be reclassified to profit or loss	-1259000	-2699000
	Total Amount of items that will not be reclassified to profit and loss	-1259000	-2699000
2	Income tax relating to items that will not be reclassified to profit or loss	-317000	-679000
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
5	Total Other comprehensive income	-942000	-2020000

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			331464000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			34926000
	Adjustments for decrease (increase) in inventories			-244933000
	Adjustments for decrease (increase) in trade receivables, current			303087000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-7574000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			24772000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			43745000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-12314000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			105116000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2761000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-13191000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-2230000
	Adjustments for dividend income			0
	Adjustments for interest income			129682000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-293000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-624000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-3437000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			100129000
	Net cash flows from (used in) operations			431593000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			26423000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			405170000
	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			2272000
	Purchase of property, plant and equipment			95721000
	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			436000
	Purchase of other long-term assets			100098000
	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			129682000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-125722000
	Net cash flows from (used in) investing activities	-189151000
	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			0
	Repayments of borrowings			180496000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			34926000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-215422000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			597000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-70000
	Net increase (decrease) in cash and cash equivalents			527000
	Cash and cash equivalents cash flow statement at beginning of period			70702000
	Cash and cash equivalents cash flow statement at end of period			71229000