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 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 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



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 4508740000 17449360000
Other income 23480000 117850000
Total income 4532220000 17567210000
2 Expenses
(a) Cost of materials consumed 2410090000 9216630000
(b) Purchases of stock-in-trade 83580000 146370000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -320800000 -503740000
(d) Employee benefit expense 290800000 1148450000
(e) Finance costs 209960000 815770000
(f) Depreciation, depletion and amortisation expense 170120000 685140000
(f) Other Expenses
1 Other expenses 1549090000 5770210000
2 Loss arising from Company's Subsidiary operating in hyperinflationary economies 23410000 82790000
Total other expenses 1572500000 5853000000
Total expenses 4416250000 17361620000
3 Total profit before exceptional items and tax 115970000 205590000
4 Exceptional items 0 -12500000
5 Total profit before tax 115970000 193090000
6 Tax expense
7 Current tax 580000 1020000
8 Deferred tax -29650000 7050000
9 Total tax expenses -29070000 8070000
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 145040000 185020000
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 145040000 185020000
17 Other comprehensive income net of taxes -10520000 -33130000
18 Total Comprehensive Income for the period 134520000 151890000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 145040000 185020000
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 134520000 151890000
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 251890000 251890000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 10796580000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.15 1.47
Diluted earnings (loss) per share from continuing operations 1.15 1.47
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 1.15 1.47
Diluted earnings (loss) per share from continuing and discontinued operations 1.15 1.47
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 12841600000
Capital work-in-progress 607680000
Investment property
Goodwill 84750000
Other intangible assets 40160000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 2110000
Trade receivables, non-current
Loans, non-current 25980000
Other non-current financial assets 506130000
Total non-current financial assets 534220000
Deferred tax assets (net) 234200000
Other non-current assets 206840000
Total non-current assets 14549450000
2 Current assets
Inventories 3372400000
Current financial asset
Current investments 0
Trade receivables, current 3989110000
Cash and cash equivalents 234410000
Bank balance other than cash and cash equivalents 126190000
Loans, current 22050000
Other current financial assets 145960000
Total current financial assets 4517720000
Current tax assets (net) 11900000
Other current assets 1074640000
Total current assets 8976660000
3 Non-current assets classified as held for sale 2930000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 23529040000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 251890000
Other equity 10796580000
Total equity attributable to owners of parent 11048470000
Non controlling interest 0
Total equity 11048470000
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) 700120000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 4811440000
Current liabilities
Current financial liabilities
Borrowings, current 4994910000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 664030000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1698930000
Total Trade payable 2362960000
Other current financial liabilities 114190000
Total current financial liabilities 7472060000
Other current liabilities 140580000
Provisions, current 52650000
Current tax liabilities (Net) 550000
Deferred government grants, Current
Total current liabilities 7665840000
3 Liabilities directly associated with assets in disposal group classified as held for sale 3290000
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 12480570000
Total equity and liabilites 23529040000
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 the defined benefit plans 6050000 -9670000
Total Amount of items that will not be reclassified to profit and loss 6050000 -9670000
2 Income tax relating to items that will not be reclassified to profit or loss 1510000 -2440000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of foreign subsidiaries -15060000 -25900000
Total Amount of items that will be reclassified to profit and loss -15060000 -25900000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -10520000 -33130000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 193090000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 815770000
Adjustments for decrease (increase) in inventories -699930000
Adjustments for decrease (increase) in trade receivables, current -189540000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -23940000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -63980000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 408590000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -41980000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 685140000
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 -5660000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -3850000
Adjustments for dividend income 310000
Adjustments for interest income 70380000
Adjustments for share-based payments 1840000
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 84580000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 893650000
Net cash flows from (used in) operations 1086740000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -51080000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1137820000
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 464500000
Proceeds from sales of investment property 452520000
Purchase of investment property 429930000
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 1480000
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 53930000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -370100000
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 1154210000
Repayments of borrowings 1063460000
Payments of lease liabilities 15330000
Dividends paid 610000
Interest paid 810920000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -37900000
Net cash flows from (used in) financing activities -772460000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -4740000
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 -4740000
Cash and cash equivalents cash flow statement at beginning of period 239150000
Cash and cash equivalents cash flow statement at end of period 234410000





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