Integrated Filing — IndAS

General information about company
Scrip Code	541269
NSE Symbol	CHEMFAB
MSEI Symbol	NOTLISTED
ISIN	INE783X01023
Name of company	CHEMFAB ALKALIS 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	07-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	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   12:00:00
End date and time of board meeting	14-May-2025   19:15:00
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.	No
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	2025-05-14
Indicate Company website link for updated RPT policy of the Company	https://chemfabalkalis.com/wp-content/uploads/2023/03/Policy-for-Materiality-of-Related-Parties-Transaction.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
There are no default on Loans and Debt securities for the Financial year ended 31.03.2025

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	878459000	3220905000
	Other income	12742000	58492000
	Total income	891201000	3279397000
2	Expenses
(a)	Cost of materials consumed	224864000	849207000
(b)	Purchases of stock-in-trade	0	73523000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	17140000	-67465000
(d)	Employee benefit expense	57199000	228971000
(e)	Finance costs	15620000	49158000
(f)	Depreciation, depletion and amortisation expense	96417000	323879000
(f)	Other Expenses
1	Direct Manufacturing Expenses - Power, Fuel & Others	306245000	1171654000
2	Other Expenses	116183000	432148000
	Total other expenses	422428000	1603802000
	Total expenses	833668000	3061075000
3	Total profit before exceptional items and tax	57533000	218322000
4	Exceptional items	0	0
5	Total profit before tax	57533000	218322000
6	Tax expense
7	Current tax	10072000	37541000
8	Deferred tax	8155000	28539000
9	Total tax expenses	18227000	66080000
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	39306000	152242000
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	39306000	152242000
17	Other comprehensive income net of taxes	2347000	3843000
18	Total Comprehensive Income for the period	41653000	156085000
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	143637000	143637000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3934140000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.74	10.65
	Diluted earnings (loss) per share from continuing operations	2.73	10.61
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	2.74	10.65
	Diluted earnings (loss) per share from continuing and discontinued operations	2.73	10.61
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		NOTES:ttt n1 The above Statement of Standalone audited financial results were reviewed and recommended by the Audit Committee at its meeting held on 14 May 2025 and approved by the Board of Directors of the Company at their meeting held on that date.ttttttt n2 During the current year ended 31 March 2025, the Company had allotted 1,37,100 Equity shares of Rs. 10 each upon exercise of Employee stock options by the eligible employees under Employee's Stock Option Scheme CAESOS 2020. Consequently, the paid up share capital of the Company had increased from Rs. 1,422.66 Lakhs to Rs. 1,436.37 Lakhs during the year ended 31 March 2025.ttttt n3 The Company has identified its reportable segments in accordance with Ind AS 108 - Operating Segments. Accordingly, two reportable segments i.e. Chemicals and Related Products and PVC - O Pipest n4 During the current year the Company has paid Rs. 4,400 Lakhs towards subscription of 4,40,00,000 0.01% Convertible Preference shares with Face value of Rs. 10 each to Chemfab Alkalis Karaikal Limited (CAKL) (Wholly owned subsidiary) and the shares were allotted by CAKL.tttttt n5The board of directors of the Company in their meeting held on 14 May 2025 have approved the sale of 667.49 acres of land at Salt Division 2 of Chemical division which is expected to be consummated during FY 2025-2026. n6The Statement of Standalone Assets and Liabilities as at 31 March 2025 and the Statement of Standalone Cash Flows are provided as annexures to this Statement.tttttt n7The Board of Directors of the Company has recommended a final dividend of 12.50 % (Rs. 1.25 per Equity Share of Rs. 10 each) for the financial year 2024-25 which is subject to the approval of the shareholders in the forthcoming Annual General Meeting of the Company.tttt n8The figures for the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between audited figures of the full financial year ended 31 March 2025 and published year to date figure upto third quarter ended 31 December 2024 and audited figures of the full financial year ended 31 March 2024 and published year to date figures upto third quarter ended 31 December 2023 respectively.

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	2422458000
	Capital work-in-progress	117021000
	Investment property
	Goodwill	0
	Other intangible assets	63434000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1494154000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	18489000
	Total non-current financial assets	1512643000
	Deferred tax assets (net)	229849000
	Other non-current assets	376479000
	Total non-current assets	4721884000
2	Current assets
	Inventories	230942000
	Current financial asset
	Current investments	147856000
	Trade receivables, current	200712000
	Cash and cash equivalents	44210000
	Bank balance other than cash and cash equivalents	2021000
	Loans, current	0
	Other current financial assets	5567000
	Total current financial assets	400366000
	Current tax assets (net)
	Other current assets	55008000
	Total current assets	686316000
3	Non-current assets classified as held for sale	51570000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5459770000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	143637000
	Other equity	3934140000
	Total equity attributable to owners of parent	4077777000
	Non controlling interest
	Total equity	4077777000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	637950000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	19606000
	Total non-current financial liabilities	657556000
	Provisions, non-current	26802000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	12000000
	Total non-current liabilities	696358000
	Current liabilities
	Current financial liabilities
	Borrowings, current	187400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	7915000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	303623000
	Total Trade payable	311538000
	Other current financial liabilities	28694000
	Total current financial liabilities	527632000
	Other current liabilities	131923000
	Provisions, current	15148000
	Current tax liabilities (Net)	10932000
	Deferred government grants, Current
	Total current liabilities	685635000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	1381993000
	Total equity and liabilites	5459770000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

NOTES:ttt n1 The above Statement of Standalone audited financial results were reviewed and recommended by the Audit Committee at its meeting held on 14 May 2025 and approved by the Board of Directors of the Company at their meeting held on that date.ttttttt n2 During the current year ended 31 March 2025, the Company had allotted 1,37,100 Equity shares of Rs. 10 each upon exercise of Employee stock options by the eligible employees under Employee's Stock Option Scheme CAESOS 2020. Consequently, the paid up share capital of the Company had increased from Rs. 1,422.66 Lakhs to Rs. 1,436.37 Lakhs during the year ended 31 March 2025.ttttt n3 The Company has identified its reportable segments in accordance with Ind AS 108 - Operating Segments. Accordingly, two reportable segments i.e. Chemicals and Related Products and PVC - O Pipest n4 During the current year the Company has paid Rs. 4,400 Lakhs towards subscription of 4,40,00,000 0.01% Convertible Preference shares with Face value of Rs. 10 each to Chemfab Alkalis Karaikal Limited (CAKL) (Wholly owned subsidiary) and the shares were allotted by CAKL.tttttt n5The board of directors of the Company in their meeting held on 14 May 2025 have approved the sale of 667.49 acres of land at Salt Division 2 of Chemical division which is expected to be consummated during FY 2025-2026. n6The Statement of Standalone Assets and Liabilities as at 31 March 2025 and the Statement of Standalone Cash Flows are provided as annexures to this Statement.tttttt n7The Board of Directors of the Company has recommended a final dividend of 12.50 % (Rs. 1.25 per Equity Share of Rs. 10 each) for the financial year 2024-25 which is subject to the approval of the shareholders in the forthcoming Annual General Meeting of the Company.tttt n8The figures for the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between audited figures of the full financial year ended 31 March 2025 and published year to date figure upto third quarter ended 31 December 2024 and audited figures of the full financial year ended 31 March 2024 and published year to date figures upto third quarter ended 31 December 2023 respectively.

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)
1	Chemicals and related Products	563113000	1906400000
2	PVC-O Pipes	315346000	1314505000
	Total Segment Revenue	878459000	3220905000
	Less: Inter segment revenue	0	0
	Revenue from operations	878459000	3220905000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Chemicals and related Products	28724000	-95913000
2	PVC-O Pipes	31687000	304901000
	Total Profit before tax	60411000	208988000
	i. Finance cost	15620000	15620000
	ii. Other Unallocable Expenditure net off Unallocable income	-12742000	-12742000
	Profit before tax	57533000	218322000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Chemicals and related Products	1927578000	1927578000
2	PVC-O Pipes	1585821000	1585821000
	Total Segment Asset	3513399000	3513399000
	Un-allocable Assets	1946371000	1946371000
	Net Segment Asset	5459770000	5459770000
4	Segment Liabilities
	Segment Liabilities
1	Chemicals and related Products	320772000	320772000
2	PVC-O Pipes	218134000	218134000
	Total Segment Liabilities	538906000	538906000
	Un-allocable Liabilities	843087000	843087000
	Net Segment Liabilities	1381993000	1381993000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

NOTES:ttt n1 The above Statement of Standalone audited financial results were reviewed and recommended by the Audit Committee at its meeting held on 14 May 2025 and approved by the Board of Directors of the Company at their meeting held on that date.ttttttt n2 During the current year ended 31 March 2025, the Company had allotted 1,37,100 Equity shares of Rs. 10 each upon exercise of Employee stock options by the eligible employees under Employee's Stock Option Scheme CAESOS 2020. Consequently, the paid up share capital of the Company had increased from Rs. 1,422.66 Lakhs to Rs. 1,436.37 Lakhs during the year ended 31 March 2025.ttttt n3 The Company has identified its reportable segments in accordance with Ind AS 108 - Operating Segments. Accordingly, two reportable segments i.e. Chemicals and Related Products and PVC - O Pipest n4 During the current year the Company has paid Rs. 4,400 Lakhs towards subscription of 4,40,00,000 0.01% Convertible Preference shares with Face value of Rs. 10 each to Chemfab Alkalis Karaikal Limited (CAKL) (Wholly owned subsidiary) and the shares were allotted by CAKL.tttttt n5The board of directors of the Company in their meeting held on 14 May 2025 have approved the sale of 667.49 acres of land at Salt Division 2 of Chemical division which is expected to be consummated during FY 2025-2026. n6The Statement of Standalone Assets and Liabilities as at 31 March 2025 and the Statement of Standalone Cash Flows are provided as annexures to this Statement.tttttt n7The Board of Directors of the Company has recommended a final dividend of 12.50 % (Rs. 1.25 per Equity Share of Rs. 10 each) for the financial year 2024-25 which is subject to the approval of the shareholders in the forthcoming Annual General Meeting of the Company.tttt n8The figures for the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between audited figures of the full financial year ended 31 March 2025 and published year to date figure upto third quarter ended 31 December 2024 and audited figures of the full financial year ended 31 March 2024 and published year to date figures upto third quarter ended 31 December 2023 respectively.

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	Remeasurement of net defined benefit liability	4095000	5809000
2	Fair value gain on investments in equity instrumentsndesignated as at FVTOCI	-555000	-275000
	Total Amount of items that will not be reclassified to profit and loss	3540000	5534000
2	Income tax relating to items that will not be reclassified to profit or loss	1193000	1691000
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	2347000	3843000

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			218322000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			49158000
	Adjustments for decrease (increase) in inventories			-76635000
	Adjustments for decrease (increase) in trade receivables, current			10946000
	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			85365000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			83453000
	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			323879000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	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			-861000
	Adjustments for dividend income			0
	Adjustments for interest income			-1131000
	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)			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)			476436000
	Net cash flows from (used in) operations			694758000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			61749000
	Other inflows (outflows) of cash			-23830000
	Net cash flows from (used in) operating activities			609179000
	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			440000000
	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			6776000
	Purchase of property, plant and equipment			887863000
	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			13000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			236474000
	Net cash flows from (used in) investing activities	-1071613000
	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			10410000
	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			708000000
	Repayments of borrowings			64650000
	Payments of lease liabilities			2797000
	Dividends paid			17319000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-45603000
	Net cash flows from (used in) financing activities			588041000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			125607000
	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			125607000
	Cash and cash equivalents cash flow statement at beginning of period			66459000
	Cash and cash equivalents cash flow statement at end of period			192066000