Integrated Filing — IndAS

General information about company
Scrip Code	543318
NSE Symbol	CLEAN
MSEI Symbol	NOTLISTED
ISIN	INE227W01023
Name of company	Clean Science and Technology 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-Apr-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	Single segment
Description of single segment	Speciality Chemicals
Start date and time of board meeting	22-May-2025   12:00:00
End date and time of board meeting	22-May-2025   12:45:00
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

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	2636830000	9666440000
	Other income	123740000	385870000
	Total income	2760570000	10052310000
2	Expenses
(a)	Cost of materials consumed	973920000	3683360000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-16080000	-176240000
(d)	Employee benefit expense	150460000	563870000
(e)	Finance costs	1360000	4160000
(f)	Depreciation, depletion and amortisation expense	174440000	690550000
(f)	Other Expenses
1	Other expenses	480660000	1719300000
	Total other expenses	480660000	1719300000
	Total expenses	1764760000	6485000000
3	Total profit before exceptional items and tax	995810000	3567310000
4	Exceptional items	0	0
5	Total profit before tax	995810000	3567310000
6	Tax expense
7	Current tax	252080000	967180000
8	Deferred tax	2810000	-43920000
9	Total tax expenses	254890000	923260000
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	740920000	2644050000
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	740920000	2644050000
17	Other comprehensive income net of taxes	1360000	700000
18	Total Comprehensive Income for the period	742280000	2644750000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	740920000	2644050000
	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	742280000	2644750000
	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	106270000	106270000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		14057890000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.97	24.88
	Diluted earnings (loss) per share from continuing operations	6.97	24.88
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	6.97	24.88
	Diluted earnings (loss) per share from continuing and discontinued operations	6.97	24.88
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The Statement has been prepared in accordance with the recognition and measurement principles laid down in India Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time and the provisions of the Companies Act 2013 and other accounting principles. n n2. The Board of Directors in their meeting held on May 22, 2025 have recommended, subject to approval of shareholders, final dividend of Rs. 4 /- per share for the year ended March 31, 2025. n n3. The above results have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at its meeting held on May 22, 2025. The standalone financial results for the year ended March 31, 2025 were subject to audit by the Statutory Auditors of the Company and the figures for the quarter ended March 31, 2025 and March 31, 2024, are the balancing figures between the audited figures in respect of the relevant full financial year and unaudited published year to date figures upto the end of the third quarter of the respective financial year. n n4. Standalone information: nParticulars Quarter Ended Year ended n March 2025 Apr-March 2025 nRevenue 2453.86 9223.16 nProfit before tax 1050.80 3905.50 nProfit for the period/year 786.08 2923.02 nOther comprehensive (loss) / income 0.61 0.12 nTotal comprehensive income 786.69 2923.14 n n5. The Group is exclusively engaged in the business of manufacturing of organic chemicals. This in the context of the Ind AS 108 Operating Segments, is considered to constitute one single primary segment. n n6. During the year ended March 31, 2025, 15,255 equity shares of Rs. 1/- each fully paid-up, were allotted upon exercise of the vested stock options pursuant to the Company's Employee Stock Option Scheme, 2021 (ESOP 2021). n n7. The consolidated results of the Group are available on the Company's website, www.cleanscience.co.in and also on the website of the BSE Limited, www.bseindia.com and National Stock Exchange of India Limited, 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	7112600000
	Capital work-in-progress	301900000
	Investment property	0
	Goodwill	0
	Other intangible assets	32640000
	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	369130000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	33300000
	Total non-current financial assets	402430000
	Deferred tax assets (net)	82490000
	Other non-current assets	155210000
	Total non-current assets	8087270000
2	Current assets
	Inventories	1494280000
	Current financial asset
	Current investments	3440360000
	Trade receivables, current	2033920000
	Cash and cash equivalents	200310000
	Bank balance other than cash and cash equivalents	1960000
	Loans, current	0
	Other current financial assets	7080000
	Total current financial assets	5683630000
	Current tax assets (net)	630000
	Other current assets	811790000
	Total current assets	7990330000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16077600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	106270000
	Other equity	14057890000
	Total equity attributable to owners of parent	14164160000
	Non controlling interest	0
	Total equity	14164160000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	19640000
	Total non-current financial liabilities	19640000
	Provisions, non-current	0
	Deferred tax liabilities (net)	338180000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	357820000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	37920000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	951120000
	Total Trade payable	989040000
	Other current financial liabilities	444420000
	Total current financial liabilities	1433460000
	Other current liabilities	31440000
	Provisions, current	13980000
	Current tax liabilities (Net)	76740000
	Deferred government grants, Current	0
	Total current liabilities	1555620000
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	1913440000
	Total equity and liabilites	16077600000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of post employment benefit obigations.	1690000	860000
	Total Amount of items that will not be reclassified to profit and loss	1690000	860000
2	Income tax relating to items that will not be reclassified to profit or loss	330000	160000
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	1360000	700000

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			3567310000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4160000
	Adjustments for decrease (increase) in inventories			-257750000
	Adjustments for decrease (increase) in trade receivables, current			-396010000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-235230000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			1070000
	Adjustments for other financial assets, current			-2370000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-64070000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			7920000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			690550000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			4310000
	Adjustments for provisions, non-current			-980000
	Adjustments for other financial liabilities, current			63020000
	Adjustments for other financial liabilities, non-current			-4600000
	Adjustments for unrealised foreign exchange losses gains			-4740000
	Adjustments for dividend income			3140000
	Adjustments for interest income			40180000
	Adjustments for share-based payments			9660000
	Adjustments for fair value losses (gains)			-85460000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			210000
	Other adjustments to reconcile profit (loss)			-160490000
	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)			-474120000
	Net cash flows from (used in) operations			3093190000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			954810000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2138380000
	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			8039060000
	Other cash payments to acquire equity or debt instruments of other entities			8159880000
	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			890000
	Purchase of property, plant and equipment			1419500000
	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			2050000
	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			3140000
	Interest received			16770000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1517470000
	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			9410000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			531320000
	Interest paid			3180000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-525090000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			95820000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			40000
	Net increase (decrease) in cash and cash equivalents			95860000
	Cash and cash equivalents cash flow statement at beginning of period			104450000
	Cash and cash equivalents cash flow statement at end of period			200310000