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 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 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
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 2025-05-23
Indicate Company website link for updated RPT policy of the Company https://www.camlinfs.com/investor-relations/home/downloads
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



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 2725963000 8864913000
Other income 102128000 206151000
Total income 2828091000 9071064000
2 Expenses
(a) Cost of materials consumed 1500284000 5392244000
(b) Purchases of stock-in-trade 5824000 169532000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -32608000 -749140000
(d) Employee benefit expense 188900000 724810000
(e) Finance costs 174393000 661193000
(f) Depreciation, depletion and amortisation expense 131345000 525263000
(f) Other Expenses
1 Other expenses 743635000 2621451000
Total other expenses 743635000 2621451000
Total expenses 2711773000 9345353000
3 Total profit before exceptional items and tax 116318000 -274289000
4 Exceptional items 2645000 -960021000
5 Total profit before tax 118963000 -1234310000
6 Tax expense
7 Current tax 0 16597000
8 Deferred tax -37216000 -487797000
9 Total tax expenses -37216000 -471200000
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 156179000 -763110000
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 156179000 -763110000
17 Other comprehensive income net of taxes 19431000 -5404000
18 Total Comprehensive Income for the period 175610000 -768514000
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 187921000 187921000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 8434771000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.86 -4.41
Diluted earnings (loss) per share from continuing operations 0.85 -4.36
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 0.86 -4.41
Diluted earnings (loss) per share from continuing and discontinued operations 0.85 -4.36
24 Debt equity ratio 0.0051 0.0051
25 Debt service coverage ratio 0.0077 0.0077
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 5203092000
Capital work-in-progress 90995000
Investment property 21613000
Goodwill 0
Other intangible assets 464041000
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 635341000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 36942000
Total non-current financial assets 672283000
Deferred tax assets (net) 422328000
Other non-current assets 118626000
Total non-current assets 6992978000
2 Current assets
Inventories 2631593000
Current financial asset
Current investments 380128000
Trade receivables, current 4144774000
Cash and cash equivalents 360655000
Bank balance other than cash and cash equivalents 485800000
Loans, current 592543000
Other current financial assets 327261000
Total current financial assets 6291161000
Current tax assets (net)
Other current assets 371092000
Total current assets 9293846000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 16286824000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 187921000
Other equity 8434771000
Total equity attributable to owners of parent 8622692000
Non controlling interest
Total equity 8622692000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1718596000
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 97091000
Total non-current financial liabilities 1815687000
Provisions, non-current 53220000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1868907000
Current liabilities
Current financial liabilities
Borrowings, current 2699567000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 585359000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2093276000
Total Trade payable 2678635000
Other current financial liabilities 294234000
Total current financial liabilities 5672436000
Other current liabilities 89292000
Provisions, current 33497000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 5795225000
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 7664132000
Total equity and liabilites 16286824000
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 Remeasurements of defined benefit plans 1850000 -1226000
Total Amount of items that will not be reclassified to profit and loss 1850000 -1226000
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 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 28018000 -7081000
4 Income tax relating to items that will be reclassified to profit or loss 9790000 -2475000
5 Total Other comprehensive income 19431000 -5404000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 -1234310000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 661193000
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 -59947000
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 -242701000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 525266000
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 67781000
Adjustments for dividend income 0
Adjustments for interest income 62203000
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 575604000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1464993000
Net cash flows from (used in) operations 230683000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 12043000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 218640000
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 9411000
Purchase of property, plant and equipment 226349000
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 16598000
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 9397000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -347245000
Net cash flows from (used in) investing activities -876634000
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 2231264000
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 605588000
Payments of lease liabilities 77348000
Dividends paid 0
Interest paid 536456000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 7000
Net cash flows from (used in) financing activities 1011879000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 353885000
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 353885000
Cash and cash equivalents cash flow statement at beginning of period 6770000
Cash and cash equivalents cash flow statement at end of period 360655000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Kalyaniwalla and Mistry LLP Yes 31-Jul-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 31-Jan-2025
Amount Raised 2246887000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable India Ratings & Research Private Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review NIL
Comments of the auditors, if any NIL
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Prepayment and / or repayment, in full or in part, of certain borrowings availed by the Company Not Applicable 1690529000 1690423000 1253034000 0 Further, out of 2,04,26,244 Equity Shares, 439 Rights Equity Shares have been kept in abeyance pending regulatory/other clearances. Thus, INR 0.48 Lakh has not been received by the Company. The said amount is reduced from the amounts of object(s) (towards repayment of borrowings and general corporate purposes) in the same proportion as allocated in the object clause i.e., 76:24 respectively.
2 General corporate purposes Not Applicable 536484000 549422000 307343000 0 Further, out of 2,04,26,244 Equity Shares, 439 Rights Equity Shares have been kept in abeyance pending regulatory/other clearances. Thus, INR 0.48 Lakh has not been received by the Company. The said amount is reduced from the amounts of object(s) (towards repayment of borrowings and general corporate purposes) in the same proportion as allocated in the object clause i.e., 76:24 respectively.
3 Issue related expenses Not Applicable 19874000 6924000 6924000 0 As per letter of offer, the total estimated issue expenses were INR 198.74 lakh. Of this, INR 69.24 lakh has been utilized from the Issue Allotment Account. The remaining amount of INR 129.50 lakh is proposed to be utilized towards General Corporate Purposes since the company has spent the remaining issue expenses prior to the receipt of the issue proceeds.


Signatory Details
Name of signatory Rahul Sawale
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 23-May-2025




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Camlin Fine Sciences Limited AlgalR Nutrapharms Limited Direct subsidiaries Interest received NA 4113000 149365000 133240000
2 Camlin Fine Sciences Limited CFS De Chile SpA Direct subsidiaries Sale of goods or services NA 3559000 11682000 27400000
3 Camlin Fine Sciences Limited CFS Do Brasil Industria Comercio Importacao E Exportacao De Aditivos Alimenticios LTDA (CFS Do Brasil) Indirect subsidiaries Interest received NA 7158000 1692000 5701000
4 Camlin Fine Sciences Limited CFS Do Brasil Industria Comercio Importacao E Exportacao De Aditivos Alimenticios LTDA (CFS Do Brasil) Direct subsidiaries Sale of goods or services NA 149069000 1635704000 3423737000
5 Camlin Fine Sciences Limited CFS Europe S.p.A. Direct subsidiaries Sale of goods or services NA 107790000 293125000 685164000
6 Camlin Fine Sciences Limited Cfs North America LLC Direct subsidiaries Interest received NA 7122000 20444000 43170000
7 Camlin Fine Sciences Limited CFS North America LLC Direct subsidiaries Sale of goods or services NA 1142043000 631066000 1568032000
8 Camlin Fine Sciences Limited CFS VITAFOR NV Direct subsidiaries Purchase of goods or services NA 9508000 0 -12002000
9 Camlin Fine Sciences Limited CFS VITAFOR NV Indirect subsidiaries Sale of goods or services NA 2484000 2440000 7382000
10 Camlin Fine Sciences Limited Chemolutions Chemicals Ltd. Indirect subsidiaries Purchase of goods or services NA 65000 0 0
11 Camlin Fine Sciences Limited Chemolutions Chemicals Ltd. Direct subsidiaries Sale of goods or services NA 0 0 0
12 Camlin Fine Sciences Limited Dresen Quimica, S.A.P.I. de C.V. Direct subsidiaries Sale of goods or services NA 120686000 149365000 133240000
13 Camlin Fine Sciences Limited Inovel, S.A.S. Direct subsidiaries Sale of goods or services NA 7140000 23505000 7176000
14 Camlin Fine Sciences Limited Nuvel, S.A.C. Indirect subsidiaries Sale of goods or services NA 2000000 0 536000
15 Camlin Fine Sciences Limited AlgalR Nutrapharms Limited Direct subsidiaries Advance NA 5460000 2730000 8189000
16 Camlin Fine Sciences Limited AlgalR Nutrapharms Limited Direct subsidiaries Loan NA 11250000 130000 11380000
17 Camlin Fine Sciences Limited CFS North America LLC Direct subsidiaries Loan NA 0 166740000 340697000
18 Camlin Fine Sciences Limited CFS Do Brasil Industria Comercio Importacao E Exportacao De Aditivos Alimenticios LTDA (CFS Do Brasil) Indirect subsidiaries Loan NA 0 167578000 342409000
19 AlgalR Nutrapharms Limited Dresen Quimica, S.A.P.I. de C.V. Group Subsidiary Sale of goods or services NA 1094000 0 0
Total value of transaction during the reporting period 1580541000