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 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 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
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 2022-05-14
Indicate Company website link for updated RPT policy of the Company https://www.chembondindia.com/all-policies/
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
NA



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 444444000 1712070000
Other income 17224000 71997000
Total income 461668000 1784067000
2 Expenses
(a) Cost of materials consumed 280245000 993125000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -20113000 -7106000
(d) Employee benefit expense 62272000 250040000
(e) Finance costs 145000 905000
(f) Depreciation, depletion and amortisation expense 6902000 26068000
(f) Other Expenses
1 Other Expenses 91037000 344604000
Total other expenses 91037000 344604000
Total expenses 420488000 1607636000
3 Total profit before exceptional items and tax 41180000 176431000
4 Exceptional items 0 15474000
5 Total profit before tax 41180000 191905000
6 Tax expense
7 Current tax 6862000 32806000
8 Deferred tax 4663000 -13137000
9 Total tax expenses 11525000 19669000
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 29655000 172236000
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 29655000 172236000
17 Other comprehensive income net of taxes 136000 544000
18 Total Comprehensive Income for the period 29791000 172780000
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 67241000 67241000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 1572811000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.21 12.81
Diluted earnings (loss) per share from continuing operations 2.21 12.81
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 2.21 12.81
Diluted earnings (loss) per share from continuing and discontinued operations 2.21 12.81
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 330211000
Capital work-in-progress 75056000
Investment property 0
Goodwill 0
Other intangible assets 2817000
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 512296000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 23585000
Total non-current financial assets 535881000
Deferred tax assets (net) 72253000
Other non-current assets 2000
Total non-current assets 1016220000
2 Current assets
Inventories 147862000
Current financial asset
Current investments 284982000
Trade receivables, current 408483000
Cash and cash equivalents 56614000
Bank balance other than cash and cash equivalents 75258000
Loans, current 25000
Other current financial assets 5484000
Total current financial assets 830846000
Current tax assets (net) 0
Other current assets 23114000
Total current assets 1001822000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2018042000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 67241000
Other equity 1572811000
Total equity attributable to owners of parent 1640052000
Non controlling interest
Total equity 1640052000
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 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 29377000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 276188000
Total Trade payable 305565000
Other current financial liabilities 1914000
Total current financial liabilities 307479000
Other current liabilities 67505000
Provisions, current 2272000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 377256000
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 377990000
Total equity and liabilites 2018042000
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 Amont of items that will not be reclassified to profit and loss 192000 767000
Total Amount of items that will not be reclassified to profit and loss 192000 767000
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 136000 544000



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 191905000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 905000
Adjustments for decrease (increase) in inventories -16661000
Adjustments for decrease (increase) in trade receivables, current 72880000
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 11890000
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 26068000
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 -237000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -58194000
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 -18689000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 17962000
Net cash flows from (used in) operations 209867000
Dividends received -859000
Interest paid 0
Interest received -7923000
Income taxes paid (refund) 22400000
Other inflows (outflows) of cash 18689000
Net cash flows from (used in) operating activities 197374000
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 4410000
Purchase of property, plant and equipment 43289000
Proceeds from sales of investment property 33342000
Purchase of investment property 115366000
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 25000
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 7923000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 15474000
Net cash flows from (used in) investing activities -96672000
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 -8391000
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 -905000
Net cash flows from (used in) financing activities -56365000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 44337000
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 44337000
Cash and cash equivalents cash flow statement at beginning of period 30552000
Cash and cash equivalents cash flow statement at end of period 74889000





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


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 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Chembond Water Technologies Ltd Enterprise owned or significantly influenced by Key Management Personnel Sale of goods or services 5000000 NA 208000 766000 974000
2 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Chembond Water Technologies Ltd Enterprise owned or significantly influenced by Key Management Personnel Purchase of goods or services 1000000 NA 109000 67000 175000
3 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Chembond Water Technologies Ltd Enterprise owned or significantly influenced by Key Management Personnel Any other transaction Rent Paid 200000 NA 60000 0 0
4 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Chembond Clean Water Technologies Ltd Enterprise owned or significantly influenced by Key Management Personnel Sale of goods or services 1000000 NA 430000 340000 769000
5 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Chembond Distribution Ltd Enterprise owned or significantly influenced by Key Management Personnel Purchase of goods or services 9000000 NA 5002000 2539000 7541000
6 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Oriano Clean Energy Pvt Ltd Enterprise owned or significantly influenced by Key Management Personnel Any other transaction Rent Received 2000000 NA 250000 750000 1000000
7 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Sameer V Shah Managing Director Remuneration As approved by NRC / Board 8294000 0 0
8 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Ashwin Nagarwadia Non-Executive Director Any other transaction Director Sitting Fees 1000000 As approved by NRC / Board 300000 0 0
9 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Mahendra Ghelani Non-Executive Director Any other transaction Director Sitting Fees As approved by NRC / Board 150000 0 0
10 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Sushil Lakhani Non-Executive Director Any other transaction Director Sitting Fees As approved by NRC / Board 150000 0 0
11 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Saraswati Sankar Non-Executive Director Any other transaction Director Sitting Fees As approved by NRC / Board 170000 0 0
12 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Dr.Prakash Trivedi Non-Executive Director Any other transaction Director Sitting Fees As approved by NRC / Board 190000 0 0
13 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Jayesh Shah Non-Executive Director Any other transaction Director Sitting Fees As approved by NRC / Board 120000 0 0
14 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Bhadresh D Shah General Manager Any other transaction Professional and Consulting fees 5000000 As approved by NRC / Board 2173000 2023000 4197000
15 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Rashmi S Gavli Chief Financial Officer Remuneration NA 4070000 0 0
16 Chembond Material Technologies Limited (formerly known as Chembond Chemicals Limited) Suchita H Singh Company Secretary Remuneration NA 1250000 0 0
17 Chembond Biosciences Limited Finor Piplaj Chemicals Limited Enterprise owned or significantly influenced by Key Management Personnel Purchase of goods or services 500000 As approved by NRC / Board 138000 142000 280000
Total value of transaction during the reporting period 23064000