Integrated Filing — IndAS



General information about company
Scrip Code 543252
NSE Symbol FAIRCHEMOR
MSEI Symbol NOTLISTED
ISIN INE0DNW01011
Name of company FAIRCHEM ORGANICS 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-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 27-May-2025   12:00:00
End date and time of board meeting 27-May-2025   13:20:00
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 2025-02-12
Indicate Company website link for updated RPT policy of the Company https://fairchem.in/investor-relations/Policies/Related-Party-Transactions-Policy-FOL.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
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 1207807000 5378984000
Other income 2439000 13387000
Total income 1210246000 5392371000
2 Expenses
(a) Cost of materials consumed 1186032000 4197492000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -242972000 -181059000
(d) Employee benefit expense 57651000 238865000
(e) Finance costs 9100000 36663000
(f) Depreciation, depletion and amortisation expense 26403000 105342000
(f) Other Expenses
1 Power and Fuel 80487000 351820000
2 Other Expenses 82422000 344044000
Total other expenses 162909000 695864000
Total expenses 1199123000 5093167000
3 Total profit before exceptional items and tax 11123000 299204000
4 Exceptional items 0 0
5 Total profit before tax 11123000 299204000
6 Tax expense
7 Current tax -2741000 53031000
8 Deferred tax 7927000 26430000
9 Total tax expenses 5186000 79461000
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 5937000 219743000
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 5937000 219743000
17 Other comprehensive income net of taxes -733000 -1108000
18 Total Comprehensive Income for the period 5204000 218635000
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 130209000 130209000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2890097000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.46 16.88
Diluted earnings (loss) per share from continuing operations 0.46 16.88
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 0.46 16.88
Diluted earnings (loss) per share from continuing and discontinued operations 0.46 16.88
24 Debt equity ratio 0.0021 0.0003
25 Debt service coverage ratio 0.14 0.3624
26 Interest service coverage ratio 0.0916 0.1388
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes: n1.tThe above financial results, as reviewed by Audit Committee, are subsequently approved by the Board of Directors at their meeting held on May 27, 2025. The Statutory Auditors have audited the Company's financial results for the year ended March 31, 2025. The Statutory Auditors have expressed an unmodified audit opinion. n n2.tThe audited financial results of the Company have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and in terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. n n3.tThe figures for the quarters ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year and the year to date unaudited figures up to the third quarter for the respective years. Also, the figures up to the end of third quarter had only been reviewed and not subjected to audit. n n4.tThe Board of Directors has recommended dividend on equity shares @ Rs. 7.50 per share i.e. 75% for the year ended March 31, 2025. n n5.tThe Company is engaged in the business of manufacturing of speciality chemicals viz. Oleo Chemicals and Intermediate Nutraceuticals. Considering the nature of Company’s business, as well as based on review of operating results by the chief operating decision maker to make decisions about resource allocation and performance measurement, there is only one reportable business segment in accordance with the requirements of IND AS 108 – “Operating Segments”. As almost all the revenue of the Company is from domestic sales, no separate geographical segment is disclosed. n n6.tThe Company does not have any subsidiary/associate/joint venture company as on March 31, 2025. n n7.tInvestors can view the unaudited / audited financial results of the Company for the quarter and year ended March 31, 2025 on the Company's website www.fairchem.in, on the website of the BSE www.bseindia.com and on the website of NSE www.nseindia.com. n n n nFor and on behalf of the Board of Directors, nFor Fairchem Organics Limited, n n n nPlace: Chekhala, Taluka Sanand, Dist. AHMEDABADtttttNahoosh Jariwala nDate: May 27, 2025ttttt ttChairman and Managing Director nttttttttttt(DIN: 00012412) n n



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 2011225000
Capital work-in-progress 117179000
Investment property
Goodwill 0
Other intangible assets 1594000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 2354000
Total non-current financial assets 2354000
Deferred tax assets (net)
Other non-current assets 80100000
Total non-current assets 2212452000
2 Current assets
Inventories 883060000
Current financial asset
Current investments 0
Trade receivables, current 861338000
Cash and cash equivalents 82000
Bank balance other than cash and cash equivalents 12779000
Loans, current 128000
Other current financial assets 137000
Total current financial assets 874464000
Current tax assets (net)
Other current assets 48312000
Total current assets 1805836000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4018288000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 130209000
Other equity 2890097000
Total equity attributable to owners of parent 3020306000
Non controlling interest
Total equity 3020306000
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 0
Provisions, non-current 25099000
Deferred tax liabilities (net) 187300000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 212399000
Current liabilities
Current financial liabilities
Borrowings, current 630319000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7116000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 76258000
Total Trade payable 83374000
Other current financial liabilities 16484000
Total current financial liabilities 730177000
Other current liabilities 41717000
Provisions, current 13689000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 785583000
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 997982000
Total equity and liabilites 4018288000
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 Remeasurement (Losses)/Gain on Post Employment Defined Benefit Plans -980000 -1481000
2 Income Tax Effect 247000 373000
Total Amount of items that will not be reclassified to profit and loss -733000 -1108000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 -733000 -1108000



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 299204000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 36663000
Adjustments for decrease (increase) in inventories -186044000
Adjustments for decrease (increase) in trade receivables, current -292725000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 13798000
Adjustments for decrease (increase) in other non-current assets -760000
Adjustments for other financial assets, non-current -257000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -47228000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -866000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 105342000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 907000
Adjustments for provisions, non-current 3228000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -100000
Adjustments for dividend income 0
Adjustments for interest income 568000
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) 3462000
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) -365148000
Net cash flows from (used in) operations -65944000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 101844000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -167788000
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 5384000
Purchase of property, plant and equipment 261090000
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 670000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -255036000
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 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 557142000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 97657000
Interest paid 36663000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 422822000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2000
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 -2000
Cash and cash equivalents cash flow statement at beginning of period 84000
Cash and cash equivalents cash flow statement at end of period 82000





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 B S R & Co. LLP Yes 31-Jul-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 Fairchem Organics Limited Nahoosh Jariwala Key Managerial Personnel Remuneration 0 NA 17821000 1944000 6901000
Total value of transaction during the reporting period 17821000