Integrated Filing — IndAS



General information about company
Scrip Code 530871
NSE Symbol CHEMBOND
MSEI Symbol NOTLISTED
ISIN INE995D01025
Name of company Chembond Chemicals Ltd
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 30-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 Multi segment
Description of single segment
Start date and time of board meeting 30-May-2025   10:30:00
End date and time of board meeting 30-May-2025   16:15:00
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 522096000 2012999000
Other income 17248000 76169000
Total income 539344000 2089168000
2 Expenses
(a) Cost of materials consumed 328624000 1161920000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -21888000 -1085000
(d) Employee benefit expense 75673000 307955000
(e) Finance costs 1370000 6379000
(f) Depreciation, depletion and amortisation expense 7004000 26486000
(f) Other Expenses
1 Other Expenses 103717000 408375000
Total other expenses 103717000 408375000
Total expenses 494500000 1910030000
3 Total profit before exceptional items and tax 44844000 179138000
4 Exceptional items 0 15474000
5 Total profit before tax 44844000 194612000
6 Tax expense
7 Current tax 6279000 32809000
8 Deferred tax 5003000 -13823000
9 Total tax expenses 11282000 18986000
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 33562000 175626000
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 33562000 175626000
17 Other comprehensive income net of taxes 273000 676000
18 Total Comprehensive Income for the period 33835000 176302000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 33562000 175624000
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 274000 675000
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 67241000 67241000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 1494413000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.5 13.06
Diluted earnings (loss) per share from continuing operations 2.5 13.06
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 2.5 13.06
Diluted earnings (loss) per share from continuing and discontinued operations 2.5 13.06
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 332549000
Capital work-in-progress 75056000
Investment property 0
Goodwill 0
Other intangible assets 2882000
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 493296000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 23670000
Total non-current financial assets 516966000
Deferred tax assets (net) 76691000
Other non-current assets 369000
Total non-current assets 1004513000
2 Current assets
Inventories 162173000
Current financial asset
Current investments 284982000
Trade receivables, current 399171000
Cash and cash equivalents 60069000
Bank balance other than cash and cash equivalents 75952000
Loans, current 25000
Other current financial assets 5484000
Total current financial assets 825683000
Current tax assets (net) 0
Other current assets 25027000
Total current assets 1012883000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2017396000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 67241000
Other equity 1494413000
Total equity attributable to owners of parent 1561654000
Non controlling interest 0
Total equity 1561654000
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 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 0
Total non-current financial liabilities 0
Provisions, non-current 734000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 734000
Current liabilities
Current financial liabilities
Borrowings, current 26463000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 36509000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 291042000
Total Trade payable 327551000
Other current financial liabilities 1914000
Total current financial liabilities 355928000
Other current liabilities 96808000
Provisions, current 2272000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 455008000
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 455742000
Total equity and liabilites 2017396000
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)
1 Speciality Chemical 435805000 1684853000
2 Animal Health 86291000 328146000
Total Segment Revenue 522096000 2012999000
Less: Inter segment revenue 0 0
Revenue from operations 522096000 2012999000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Speciality Chemical 24081000 100443000
2 Animal Health 3516000 2525000
Total Profit before tax 27597000 102968000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income -17248000 -17248000
Profit before tax 44845000 179137000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Speciality Chemical 1899864000 1899864000
2 Animal Health 117532000 117532000
Total Segment Asset 2017396000 2017396000
Un-allocable Assets 0 0
Net Segment Asset 2017396000 2017396000
4 Segment Liabilities
Segment Liabilities
1 Speciality Chemical 377991000 377991000
2 Animal Health 77751000 77751000
Total Segment Liabilities 455742000 455742000
Un-allocable Liabilities 0 0
Net Segment Liabilities 455742000 455742000
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 Amount of items that will not be reclassified to profit and loss 329000 899000
Total Amount of items that will not be reclassified to profit and loss 329000 899000
2 Income tax relating to items that will not be reclassified to profit or loss 56000 223000
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 0 0
5 Total Other comprehensive income 273000 676000



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 194612000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6379000
Adjustments for decrease (increase) in inventories -5859000
Adjustments for decrease (increase) in trade receivables, current 68034000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
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 16126000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 26486000
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 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -58562000
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) -21604000
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) 31000000
Net cash flows from (used in) operations 225612000
Dividends received -859000
Interest paid 0
Interest received -7978000
Income taxes paid (refund) 22400000
Other inflows (outflows) of cash 416000
Net cash flows from (used in) operating activities 194791000
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 3994000
Purchase of property, plant and equipment 43711000
Proceeds from sales of investment property 49753000
Purchase of investment property 115378000
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 859000
Interest received 7978000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 19591000
Net cash flows from (used in) investing activities -76914000
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 -40367000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 47069000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -6379000
Net cash flows from (used in) financing activities -93815000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 24062000
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 24062000
Cash and cash equivalents cash flow statement at beginning of period 36011000
Cash and cash equivalents cash flow statement at end of period 60073000





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 Bathiya & Associates LLP Yes 31-Aug-2027