Integrated Filing — IndAS



General information about company
Scrip Code 524370
NSE Symbol BODALCHEM
MSEI Symbol NOTLISTED
ISIN INE338D01028
Name of company BODAL CHEMICALS 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 21-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 In line with Ind AS - 108 – “Operating Segments”, the operations of the Company fall under Chemical Business which is considered to be the only reportable business segment.
Start date and time of board meeting 27-May-2025   16:34:00
End date and time of board meeting 27-May-2025   18:15:00
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
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 2025-05-27
Indicate Company website link for updated RPT policy of the Company www.bodal.com
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
there is no default in loan repayment



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 4455250000 17232520000
Other income 19820000 94060000
Total income 4475070000 17326580000
2 Expenses
(a) Cost of materials consumed 2410090000 9216860000
(b) Purchases of stock-in-trade 0 3310000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -319040000 -530650000
(d) Employee benefit expense 281750000 1106330000
(e) Finance costs 203750000 801400000
(f) Depreciation, depletion and amortisation expense 167520000 675090000
(f) Other Expenses
1 Other expenses 1584740000 5775770000
Total other expenses 1584740000 5775770000
Total expenses 4328810000 17048110000
3 Total profit before exceptional items and tax 146260000 278470000
4 Exceptional items 0 -12500000
5 Total profit before tax 146260000 265970000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 40430000 70190000
9 Total tax expenses 40430000 70190000
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 105830000 195780000
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 105830000 195780000
17 Other comprehensive income net of taxes 1120000 -8860000
18 Total Comprehensive Income for the period 106950000 186920000
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 251890000 251890000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 11266360000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.85 1.56
Diluted earnings (loss) per share from continuing operations 0.85 1.56
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 0.85 1.56
Diluted earnings (loss) per share from continuing and discontinued operations 0.85 1.56
24 Debt equity ratio
25 Debt service coverage ratio
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 12836740000
Capital work-in-progress 607680000
Investment property
Goodwill 22580000
Other intangible assets 1930000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1010920000
Trade receivables, non-current
Loans, non-current 25600000
Other non-current financial assets 506060000
Total non-current financial assets 1542580000
Deferred tax assets (net) 98110000
Other non-current assets 206840000
Total non-current assets 15316460000
2 Current assets
Inventories 3196970000
Current financial asset
Current investments 0
Trade receivables, current 3946800000
Cash and cash equivalents 137630000
Bank balance other than cash and cash equivalents 126190000
Loans, current 21240000
Other current financial assets 142300000
Total current financial assets 4374160000
Current tax assets (net) 11290000
Other current assets 1054730000
Total current assets 8637150000
3 Non-current assets classified as held for sale 2930000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 23956540000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 251890000
Other equity 11266360000
Total equity attributable to owners of parent 11518250000
Non controlling interest
Total equity 11518250000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 4064820000
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 37930000
Total non-current financial liabilities 4102750000
Provisions, non-current 8570000
Deferred tax liabilities (net) 697960000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 4809280000
Current liabilities
Current financial liabilities
Borrowings, current 4994540000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 663320000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1668980000
Total Trade payable 2332300000
Other current financial liabilities 114190000
Total current financial liabilities 7441030000
Other current liabilities 135330000
Provisions, current 52650000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 7629010000
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 12438290000
Total equity and liabilites 23956540000
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 the defined benefit plans 1500000 -11830000
Total Amount of items that will not be reclassified to profit and loss 1500000 -11830000
2 Income tax relating to items that will not be reclassified to profit or loss 380000 -2970000
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 1120000 -8860000



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 265970000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 801400000
Adjustments for decrease (increase) in inventories -726850000
Adjustments for decrease (increase) in trade receivables, current -203840000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -19780000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -61600000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 389560000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -61450000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 675090000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 430000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -4790000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -2830000
Adjustments for dividend income 310000
Adjustments for interest income 51400000
Adjustments for share-based payments 1830000
Adjustments for fair value losses (gains) -3130000
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 -290000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 732040000
Net cash flows from (used in) operations 998010000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -60390000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1058400000
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 19050000
Purchase of property, plant and equipment 461860000
Proceeds from sales of investment property 452520000
Purchase of investment property 437450000
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 1130000
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 310000
Interest received 34950000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -393610000
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 1550000
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 1162270000
Repayments of borrowings 1063460000
Payments of lease liabilities 15330000
Dividends paid 610000
Interest paid 796560000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -712140000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -47350000
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 -47350000
Cash and cash equivalents cash flow statement at beginning of period 184980000
Cash and cash equivalents cash flow statement at end of period 137630000





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 M/s. Naresh J Patel & Co. Yes 30-Apr-2026


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 Bodal Chemicals Ltd. Suresh J. Patel Key management personnel of entity or parent Remuneration Approved 8100000 880000 1300000
2 Bodal Chemicals Ltd. Bhavin S. Patel Key management personnel of entity or parent Remuneration Approved 5400000 790000 360000
3 Bodal Chemicals Ltd. Ankit S. Patel Key management personnel of entity or parent Remuneration Approved 5400000 670000 970000
4 Bodal Chemicals Ltd. Rajarshi Ghosh Key management personnel of entity or parent Remuneration Approved 1340000 160000 170000
5 Bodal Chemicals Ltd. Mayur B. Padhya Key management personnel of entity or parent Remuneration Approved 3290000 330000 330000
6 Bodal Chemicals Ltd. Ashutosh B. Bhatt Key management personnel of entity or parent Remuneration Approved 900000 120000 120000
7 Bodal Chemicals Ltd. Nalin Kumar Key management personnel of entity or parent Any other transaction Sitting Fees Approved 140000 0 0
8 Bodal Chemicals Ltd. Neha Huddar Key management personnel of entity or parent Any other transaction Sitting Fees Approved 120000 0 0
9 Bodal Chemicals Ltd. Mayank Mehta Key management personnel of entity or parent Any other transaction Sitting Fees Approved 80000 0 0
10 Bodal Chemicals Ltd. Rohit B. Maloo Key management personnel of entity or parent Any other transaction Sitting Fees Approved 140000 0 0
11 Bodal Chemicals Ltd. Suresh J. Patel Key management personnel of entity or parent Loan Approved 0 130000 130000
12 Bodal Chemicals Ltd. Bhavin S. Patel Key management personnel of entity or parent Loan Approved 0 100000 100000
13 Bodal Chemicals Ltd. Ankit S. Patel Key management personnel of entity or parent Loan Approved 0 70000 70000
14 Bodal Chemicals Ltd. Shanti Inorgo Chem (Guj.) Pvt. Ltd. Entities with joint control or significant influence over entity Purchase of goods or services Approved 5150000 0 3750000
15 Bodal Chemicals Ltd. Shanti Inorgo Chem (Guj.) Pvt. Ltd. Entities with joint control or significant influence over entity Sale of goods or services Approved 290000 880000 0
16 Bodal Chemicals Ltd. Bodal Bangla Ltd. Subsidiary Any other transaction Sales Commission Expense Approved 2100000 0 0
17 Bodal Chemicals Ltd. Bodal Chemicals Trading Pvt. Ltd. Subsidiary Any other transaction Rent Income Approved 180000 0 0
18 Bodal Chemicals Ltd. Sen-er Boya Kimya Tekstil Sanayi Ve Ticaret Ltd. Subsidiary Sale of goods or services Approved 110800000 30400000 75160000
19 Bodal Chemicals Ltd. Bodal Chemicals Trading (Shijiazhuang) Co., Ltd. Subsidiary Sale of goods or services Approved 107790000 102980000 107470000
20 Bodal Chemicals Ltd. PT Bodal Chemicals Indonesia Subsidiary Sale of goods or services Approved 34070000 33470000 43690000
21 Bodal Chemicals Ltd. Plutoeco Enviro Association Associates Sale of fixed assets Approved 0 3290000 3290000
22 Bodal Chemicals Ltd. Sen-er Boya Kimya Tekstil Sanayi Ve Ticaret Ltd. Subsidiary Investment Approved 0 962110000 962110000
23 Bodal Chemicals Ltd. Bodal Chemicals Trading Pvt. Ltd. Subsidiary Investment Approved 0 100000 100000
24 Bodal Chemicals Ltd. Bodal Chemicals Trading (Shijiazhuang) Co., Ltd. Subsidiary Investment Approved 0 20570000 20570000
25 Bodal Chemicals Ltd. PT Bodal Chemicals Indonesia Subsidiary Investment Approved 0 13360000 13360000
26 Bodal Chemicals Ltd. Plutoeco Enviro Association Associates Investment Approved 0 30000 30000
27 Bodal Chemicals Ltd. Bodal Bangla Ltd. Subsidiary Investment Approved 0 12670000 12670000
28 Bodal Chemicals Ltd. Plutoeco Enviro Association Associates Advance Approved 0 11150000 11150000
29 Bodal Chemicals Ltd. Bodal Chemicals Trading Pvt. Ltd. Subsidiary Purchase of goods or services Approved 40870000 20000 45610000
30 Bodal Chemicals Ltd. Bodal Chemicals Trading (Shijiazhuang) Co., Ltd. Subsidiary Purchase of goods or services Approved 1500000 0 -3340000
Total value of transaction during the reporting period 327660000