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	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	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

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	923242000	3343743000
	Other income	13762000	71179000
	Total income	937004000	3414922000
2	Expenses
(a)	Cost of materials consumed	278434000	1021204000
(b)	Purchases of stock-in-trade	0	73523000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	11592000	-98201000
(d)	Employee benefit expense	61350000	255052000
(e)	Finance costs	15656000	49250000
(f)	Depreciation, depletion and amortisation expense	106070000	363313000
(f)	Other Expenses
1	Direct Manufacturing Expenses - Power, Fuel & Others	312000000	1188023000
2	Other Expenses	126508000	466935000
	Total other expenses	438508000	1654958000
	Total expenses	911610000	3319099000
3	Total profit before exceptional items and tax	25394000	95823000
4	Exceptional items	-98877000	-98877000
5	Total profit before tax	-73483000	-3054000
6	Tax expense
7	Current tax	10225000	37810000
8	Deferred tax	8155000	28539000
9	Total tax expenses	18380000	66349000
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	-91863000	-69403000
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	-91863000	-69403000
17	Other comprehensive income net of taxes	2347000	3843000
18	Total Comprehensive Income for the period	-89516000	-65560000
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		3656244000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-6.41	-4.86
	Diluted earnings (loss) per share from continuing operations	-6.38	-4.84
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	-6.41	-4.86
	Diluted earnings (loss) per share from continuing and discontinued operations	-6.38	-4.84
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes: n1. The Statement of Consolidated audited financial results comprises of the financial results of Chemfab Alkalis Limited (CAL) (the Parent Company) and Chemfab Alkalis Karaikal Limited (CAKL) (the Subsidiary) (together referred to as the Group). These financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Parent Company at their meeting held on 14 May 2025. n2. During the current year ended 31 March 2025, the Parent 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 Parent Company had increased from Rs. 1,422.66 Lakhs to Rs. 1,436.37 Lakhs during the year ended 31 March 2025 n3. The Group 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 Pipes n4. During the current year the subsidiary company has written off certain investments amounting to Rs. 988.77 Lakhs identified towards Caustic soda Plant project basis judgement that the future economic benefits of the expenditure incurred is unlikely to accrue to the company and hence could not be capitalised. n5.The board of directors of the Parent 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.ttttt n6. During the year the subsidiary company has, considering the current business dynamics of product realisation and demand, competition, commercial viability decided to sell parts of assets held in capital work in progress towards Caustic Soda Plant aggregating to Rs. 1,804.47 lakhs which is classified as Asset held for Sale as at 31 March 2025. The subsidiary company has assessed and concluded that no further adjustments are required to the carrying value of assets held for sale. n7. The Statement of Consolidated Assets and Liabilities as at 31 March 2025 and the Statement of Consolidated Cash Flows are provided as annexures to this Statement. n8. The Board of Directors of the Parent Company has recommended a final dividend of 12.50 % (Rs. 1.25 per Equity Share of Rs. 10 each) which is subject to the approval of the shareholders in the forthcoming Annual General Meeting of the Parent Company. n9. The 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	3032251000
	Capital work-in-progress	359372000
	Investment property
	Goodwill	0
	Other intangible assets	138678000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	954000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	19712000
	Total non-current financial assets	20666000
	Deferred tax assets (net)	229849000
	Other non-current assets	243739000
	Total non-current assets	4024555000
2	Current assets
	Inventories	271838000
	Current financial asset
	Current investments	162581000
	Trade receivables, current	207695000
	Cash and cash equivalents	47010000
	Bank balance other than cash and cash equivalents	2247000
	Loans, current	0
	Other current financial assets	5587000
	Total current financial assets	425120000
	Current tax assets (net)
	Other current assets	264695000
	Total current assets	961653000
3	Non-current assets classified as held for sale	232017000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5218225000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	143637000
	Other equity	3656244000
	Total equity attributable to owners of parent	3799881000
	Non controlling interest
	Total equity	3799881000
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	8100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	314394000
	Total Trade payable	322494000
	Other current financial liabilities	46413000
	Total current financial liabilities	556307000
	Other current liabilities	136216000
	Provisions, current	16090000
	Current tax liabilities (Net)	13373000
	Deferred government grants, Current
	Total current liabilities	721986000
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	1418344000
	Total equity and liabilites	5218225000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

Notes: n1. The Statement of Consolidated audited financial results comprises of the financial results of Chemfab Alkalis Limited (CAL) (the Parent Company) and Chemfab Alkalis Karaikal Limited (CAKL) (the Subsidiary) (together referred to as the Group). These financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Parent Company at their meeting held on 14 May 2025. n2. During the current year ended 31 March 2025, the Parent 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 Parent Company had increased from Rs. 1,422.66 Lakhs to Rs. 1,436.37 Lakhs during the year ended 31 March 2025 n3. The Group 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 Pipes n4. During the current year the subsidiary company has written off certain investments amounting to Rs. 988.77 Lakhs identified towards Caustic soda Plant project basis judgement that the future economic benefits of the expenditure incurred is unlikely to accrue to the company and hence could not be capitalised. n5.The board of directors of the Parent 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.ttttt n6. During the year the subsidiary company has, considering the current business dynamics of product realisation and demand, competition, commercial viability decided to sell parts of assets held in capital work in progress towards Caustic Soda Plant aggregating to Rs. 1,804.47 lakhs which is classified as Asset held for Sale as at 31 March 2025. The subsidiary company has assessed and concluded that no further adjustments are required to the carrying value of assets held for sale. n7. The Statement of Consolidated Assets and Liabilities as at 31 March 2025 and the Statement of Consolidated Cash Flows are provided as annexures to this Statement. n8. The Board of Directors of the Parent Company has recommended a final dividend of 12.50 % (Rs. 1.25 per Equity Share of Rs. 10 each) which is subject to the approval of the shareholders in the forthcoming Annual General Meeting of the Parent Company. n9. The 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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Chemicals and related Products	607896000	2029238000
2	PVC-O Pipes	315346000	1314505000
	Total Segment Revenue	923242000	3343743000
	Less: Inter segment revenue	0	0
	Revenue from operations	923242000	3343743000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Chemicals and related Products	-4399000	-231007000
2	PVC-O Pipes	31687000	304901000
	Total Profit before tax	27288000	73894000
	i. Finance cost	15656000	15656000
	ii. Other Unallocable Expenditure net off Unallocable income	-13762000	-13762000
	Profit before tax	25394000	95823000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Chemicals and related Products	3161708000	3161708000
2	PVC-O Pipes	1585821000	1585821000
	Total Segment Asset	4747529000	4747529000
	Un-allocable Assets	470696000	470696000
	Net Segment Asset	5218225000	5218225000
4	Segment Liabilities
	Segment Liabilities
1	Chemicals and related Products	354682000	354682000
2	PVC-O Pipes	218134000	218134000
	Total Segment Liabilities	572816000	572816000
	Un-allocable Liabilities	845528000	845528000
	Net Segment Liabilities	1418344000	1418344000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

Notes: n1. The Statement of Consolidated audited financial results comprises of the financial results of Chemfab Alkalis Limited (CAL) (the Parent Company) and Chemfab Alkalis Karaikal Limited (CAKL) (the Subsidiary) (together referred to as the Group). These financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Parent Company at their meeting held on 14 May 2025. n2. During the current year ended 31 March 2025, the Parent 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 Parent Company had increased from Rs. 1,422.66 Lakhs to Rs. 1,436.37 Lakhs during the year ended 31 March 2025 n3. The Group 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 Pipes n4. During the current year the subsidiary company has written off certain investments amounting to Rs. 988.77 Lakhs identified towards Caustic soda Plant project basis judgement that the future economic benefits of the expenditure incurred is unlikely to accrue to the company and hence could not be capitalised. n5.The board of directors of the Parent 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.ttttt n6. During the year the subsidiary company has, considering the current business dynamics of product realisation and demand, competition, commercial viability decided to sell parts of assets held in capital work in progress towards Caustic Soda Plant aggregating to Rs. 1,804.47 lakhs which is classified as Asset held for Sale as at 31 March 2025. The subsidiary company has assessed and concluded that no further adjustments are required to the carrying value of assets held for sale. n7. The Statement of Consolidated Assets and Liabilities as at 31 March 2025 and the Statement of Consolidated Cash Flows are provided as annexures to this Statement. n8. The Board of Directors of the Parent Company has recommended a final dividend of 12.50 % (Rs. 1.25 per Equity Share of Rs. 10 each) which is subject to the approval of the shareholders in the forthcoming Annual General Meeting of the Parent Company. n9. The 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	Consolidated	Consolidated
	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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-3054000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			49250000
	Adjustments for decrease (increase) in inventories			-111692000
	Adjustments for decrease (increase) in trade receivables, current			3815000
	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			-8245000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	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			93614000
	Adjustments for depreciation and amortisation expense			363313000
	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			0
	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)			389194000
	Net cash flows from (used in) operations			386140000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			61976000
	Other inflows (outflows) of cash			74926000
	Net cash flows from (used in) operating activities			399090000
	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			23279000
	Purchase of property, plant and equipment			1133898000
	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			13349000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			237410000
	Net cash flows from (used in) investing activities	-859860000
	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			0
	Dividends paid			17319000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-49213000
	Net cash flows from (used in) financing activities			587228000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			126458000
	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			126458000
	Cash and cash equivalents cash flow statement at beginning of period			68408000
	Cash and cash equivalents cash flow statement at end of period			194866000