Integrated Filing — IndAS

General information about company
Scrip Code	532834
NSE Symbol	CAMLINFINE
MSEI Symbol	NOTLISTED
ISIN	INE052I01032
Name of company	Camlin Fine Sciences 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Single segment
Description of single segment	Speciality Chemicals
Start date and time of board meeting	23-May-2025   13:30:00
End date and time of board meeting	23-May-2025   15:45:00
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	4374628000	16665266000
	Other income	95925000	144526000
	Total income	4470553000	16809792000
2	Expenses
(a)	Cost of materials consumed	1948659000	7862618000
(b)	Purchases of stock-in-trade	23613000	1175319000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	180702000	-545354000
(d)	Employee benefit expense	501267000	1922913000
(e)	Finance costs	161099000	998822000
(f)	Depreciation, depletion and amortisation expense	183862000	638389000
(f)	Other Expenses
1	Other expenses	1126314000	4168645000
	Total other expenses	1126314000	4168645000
	Total expenses	4125516000	16221352000
3	Total profit before exceptional items and tax	345037000	588440000
4	Exceptional items	-55940000	-98152000
5	Total profit before tax	289097000	490288000
6	Tax expense
7	Current tax	139917000	421281000
8	Deferred tax	-60397000	-420616000
9	Total tax expenses	79520000	665000
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	209577000	489623000
12	Profit (loss) from discontinued operations before tax	-226338000	-2075239000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	-226338000	-2075239000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	17861000	4422000
16	Total profit (loss) for period	1100000	-1581194000
17	Other comprehensive income net of taxes	57947000	-122349000
18	Total Comprehensive Income for the period	59047000	-1703543000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-7240000	-1390459000
	Total profit or loss, attributable to non-controlling interests	8340000	8340000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	44076000	-1512901000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	14971000	-190642000
21	Details of equity share capital
	Paid-up equity share capital	187921000	187921000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		8828809000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.17	2.89
	Diluted earnings (loss) per share from continuing operations	1.16	2.86
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-1.21	-10.92
	Diluted earnings (loss) per share from discontinued operations	-1.2	-10.8
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-0.04	-8.03
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.04	-7.94
24	Debt equity ratio	0.72	0.72
25	Debt service coverage ratio	0.01	0.01
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	5925582000
	Capital work-in-progress	97267000
	Investment property	21613000
	Goodwill	474671000
	Other intangible assets	615723000
	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	229687000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	143997000
	Total non-current financial assets	373684000
	Deferred tax assets (net)	650319000
	Other non-current assets	245072000
	Total non-current assets	8403931000
2	Current assets
	Inventories	5268597000
	Current financial asset
	Current investments	380128000
	Trade receivables, current	3282200000
	Cash and cash equivalents	1040706000
	Bank balance other than cash and cash equivalents	497340000
	Loans, current	100000000
	Other current financial assets	23766000
	Total current financial assets	5324140000
	Current tax assets (net)	0
	Other current assets	1241200000
	Total current assets	11833937000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	20237868000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	187921000
	Other equity	8828809000
	Total equity attributable to owners of parent	9016730000
	Non controlling interest	-268937000
	Total equity	8747793000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2683033000
	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	255170000
	Total non-current financial liabilities	2938203000
	Provisions, non-current	54843000
	Deferred tax liabilities (net)	33097000
	Deferred government grants, Non-current
	Other non-current liabilities	1817000
	Total non-current liabilities	3027960000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3773419000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	585812000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3186370000
	Total Trade payable	3772182000
	Other current financial liabilities	624142000
	Total current financial liabilities	8169743000
	Other current liabilities	159449000
	Provisions, current	110842000
	Current tax liabilities (Net)	22081000
	Deferred government grants, Current
	Total current liabilities	8462115000
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	11490075000
	Total equity and liabilites	20237868000
	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 defined benefit plans	1896000	-1180000
	Total Amount of items that will not be reclassified to profit and loss	1896000	-1180000
2	Income tax relating to items that will not be reclassified to profit or loss	647000	-428000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translating the financial statements of foreign operations	38470000	-116991000
2	The effective portion of gain or loss on hedging instruments in a cash flow hedge	28018000	-7081000
	Total Amount of items that will be reclassified to profit and loss	66488000	-124072000
4	Income tax relating to items that will be reclassified to profit or loss	9790000	-2475000
5	Total Other comprehensive income	57947000	-122349000

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			490288000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1000789000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-713097000
	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			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-71123000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			736690000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			1461923000
	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			257658000
	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			-2514244000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			158596000
	Net cash flows from (used in) operations			648884000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			381658000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			267226000
	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			305250000
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			424468000
	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			8169000
	Interest received			8564000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-40513000
	Net cash flows from (used in) investing activities	-753498000
	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			2229355000
	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			1908000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			705720000
	Payments of lease liabilities			105041000
	Dividends paid			0
	Interest paid			696071000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			724431000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			238159000
	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			238159000
	Cash and cash equivalents cash flow statement at beginning of period			802547000
	Cash and cash equivalents cash flow statement at end of period			1040706000