Integrated Filing — IndAS



General information about company
Scrip Code 500284
NSE Symbol LORDSCHLO
MSEI Symbol NOTLISTED
ISIN INE846D01012
Name of company Lords Chloro Alkali 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 29-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 Chemical
Start date and time of board meeting 29-May-2025   16:15:00
End date and time of board meeting 29-May-2025   18:45:00
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 2023-05-23
Indicate Company website link for updated RPT policy of the Company https://www.lordschloro.com/wp-content/uploads/2024/10/policy-on-related-party-transactions.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 797777000 2702223000
Other income 1287000 15924000
Total income 799064000 2718147000
2 Expenses
(a) Cost of materials consumed 238511000 728195000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -25880000 -36619000
(d) Employee benefit expense 49516000 187866000
(e) Finance costs 26784000 57160000
(f) Depreciation, depletion and amortisation expense 38419000 117360000
(f) Other Expenses
1 Power Charges 362768000 1377463000
2 Other Expenses 73313000 205193000
Total other expenses 436081000 1582656000
Total expenses 763431000 2636618000
3 Total profit before exceptional items and tax 35633000 81529000
4 Exceptional items 0 0
5 Total profit before tax 35633000 81529000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 9605000 19723000
9 Total tax expenses 9605000 19723000
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 26028000 61806000
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 26028000 61806000
17 Other comprehensive income net of taxes 3407000 3327000
18 Total Comprehensive Income for the period 29435000 65133000
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 251539000 251539000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.03 2.46
Diluted earnings (loss) per share from continuing operations 1 2.37
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 1.03 2.46
Diluted earnings (loss) per share from continuing and discontinued operations 1 2.37
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 2639072000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 65984000
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 3509000
Trade receivables, non-current 0
Loans, non-current 208000
Other non-current financial assets 0
Total non-current financial assets 3717000
Deferred tax assets (net) 0
Other non-current assets 191058000
Total non-current assets 2899831000
2 Current assets
Inventories 298570000
Current financial asset
Current investments 0
Trade receivables, current 368184000
Cash and cash equivalents 30262000
Bank balance other than cash and cash equivalents 89153000
Loans, current 1177000
Other current financial assets 0
Total current financial assets 488776000
Current tax assets (net) 11160000
Other current assets 60511000
Total current assets 859017000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3758848000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 251539000
Other equity 1565202000
Total equity attributable to owners of parent 1816741000
Non controlling interest
Total equity 1816741000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1134517000
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 54966000
Total non-current financial liabilities 1189483000
Provisions, non-current 12097000
Deferred tax liabilities (net) 171923000
Deferred government grants, Non-current 0
Other non-current liabilities 207664000
Total non-current liabilities 1581167000
Current liabilities
Current financial liabilities
Borrowings, current 127972000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 13378000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 54718000
Total Trade payable 68096000
Other current financial liabilities 24791000
Total current financial liabilities 220859000
Other current liabilities 114300000
Provisions, current 25781000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 360940000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 1942107000
Total equity and liabilites 3758848000
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 Post employment benefit obligation 4720000 4609000
Total Amount of items that will not be reclassified to profit and loss 4720000 4609000
2 Income tax relating to items that will not be reclassified to profit or loss 1313000 1282000
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 3407000 3327000



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 81529000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 57160000
Adjustments for decrease (increase) in inventories -80246000
Adjustments for decrease (increase) in trade receivables, current -111150000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 21224000
Adjustments for decrease (increase) in other non-current assets -30134000
Adjustments for other financial assets, non-current 382000
Adjustments for other financial assets, current -6430000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -20369000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 40520000
Adjustments for increase (decrease) in other non-current liabilities 35000000
Adjustments for depreciation and amortisation expense 117360000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 3731000
Adjustments for provisions, non-current -7955000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -47000
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) 98000
Other adjustments for non-cash items -2059000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 17085000
Net cash flows from (used in) operations 98614000
Dividends received -35000
Interest paid 0
Interest received -6035000
Income taxes paid (refund) 800000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 91744000
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 13541000
Purchase of property, plant and equipment 1272369000
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 35000
Interest received 6036000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 705000
Net cash flows from (used in) investing activities -1252052000
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 106750000
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 1364286000
Repayments of borrowings 470254000
Payments of lease liabilities 8626000
Dividends paid 0
Interest paid 57160000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 6229000
Net cash flows from (used in) financing activities 941225000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -219083000
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 -219083000
Cash and cash equivalents cash flow statement at beginning of period 338498000
Cash and cash equivalents cash flow statement at end of period 119415000





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 Nemani Garg Agarwal & Co Yes 31-Jul-2027


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 LORDS CHLORO ALKALI LTD MR. AJAY VIRMANI MANAGING DIRECTOR Remuneration 8753000 APPROVED 8753000 482000 1795000
2 LORDS CHLORO ALKALI LTD MR. MADHAV DHIR EXECUTIVE DIRECTOR Remuneration 8733000 APPROVED 8733000 0 1363000
3 LORDS CHLORO ALKALI LTD MR.DEEPAK MATHUR EXECUTIVE DIRECTOR Remuneration 2936000 APPROVED 2936000 314000 314000
4 LORDS CHLORO ALKALI LTD MR.RAJIV KUMAR CHIEF FINANCIAL OFFICER Remuneration 1842000 APPROVED 1842000 242000 247000
5 LORDS CHLORO ALKALI LTD MR. HITESH COMPANY SECRETARY Remuneration 403000 APPROVED 403000 77000 0
6 LORDS CHLORO ALKALI LTD CIRRUS CHEMICALS PVT. LTD. COMMON DIRECTOR Sale of goods or services 21472000 APPROVED 21472000 5991000 -11279000
7 LORDS CHLORO ALKALI LTD MS. SRISHTI DHIR DIRECTOR Any other transaction SITTING FEE 25000 APPROVED 25000 0 0
8 LORDS CHLORO ALKALI LTD MR. SANDEEP SINGH DIRECTOR Any other transaction SITTING FEE 50000 APPROVED 50000 0 0
9 LORDS CHLORO ALKALI LTD MR. AMIA KUMAR SINGH DIRECTOR Any other transaction SITTING FEE 40000 APPROVED 40000 0 0
10 LORDS CHLORO ALKALI LTD MS. SHUBHA SINGH DIRECTOR Any other transaction SITTING FEE 40000 APPROVED 40000 0 0
11 LORDS CHLORO ALKALI LTD MS. SAKSHI VASHISTH DIRECTOR Any other transaction SITTING FEE 40000 APPROVED 40000 0 0
12 LORDS CHLORO ALKALI LTD MRS. SNIGHDA DHIR WIFE OF MR. MADHAV DHIR Any other transaction PROFESSIONAL CONSULTANT 900000 APPROVED 900000 135000 135000
13 LORDS CHLORO ALKALI LTD CIRRUS INFRASTRUCTURE PVT. LTD. DIRECTOR SHAREHOLDING Loan 0 APPROVED 0 6100000 6100000
14 LORDS CHLORO ALKALI LTD ALKALI MANUFACTURERS ASSOCIATION OF INDIA AJAY VIRMANI (MANAGEING DIRECTOR) IS PRESIDENT OF ALKALI MANUFACTURERS Any other transaction MEMBERSHIP FEE 0 APPROVED 0 0 0
15 LORDS CHLORO ALKALI LTD CIRRUS INFRASTRUCTURE PVT. LTD. DIRECTOR SHAREHOLDING Any other transaction INTEREST EXPENSES 282000 APPROVED 282000 2006000 2196000
16 LORDS CHLORO ALKALI LTD AMMADOES TRADING AND CONSULTANTS PVT. LTD. DIRECTOR SHAREHOLDING Any other transaction RENT EXPENSES 1656000 APPROVED 1656000 320000 0
17 LORDS CHLORO ALKALI LTD AMMADOES TRADING AND CONSULTANTS PVT. LTD. a firm, in which a director, manager or his relative is a partner Any other transaction SECURITY DEPOSIT 0 APPROVED 0 3000000 3000000
18 LORDS CHLORO ALKALI LTD DHIR AND DHIR ASSOCIATES a firm, in which a director, manager or his relative is a partner Any other transaction PROFESSIONAL CONSULTANT 0 APPROVED 0 0 0
19 LORDS CHLORO ALKALI LTD CIRRUS CHEMICALS PVT. LTD. COMMON DIRECTOR Any other transaction SECURITY DEPOSIT 10000000 APPROVED 10000000 0 10000000
20 LORDS CHLORO ALKALI LTD Varahalakshmi Infrastructure Pvt Ltd FATHER OF MR. MADHAV DHIR Any other transaction SECURITY DEPOSIT 100000000 APPROVED 100000000 0 100000000
Total value of transaction during the reporting period 157172000