CHEMPLASTS2023-10-012023-12-31 CHEMPLASTS2023-10-012023-12-31 CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses04Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses05Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses06Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses07Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses08Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses09Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses10Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses04Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses05Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses06Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses07Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses08Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses09Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses10Member CHEMPLASTS2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543336 CHEMPLASTS Notlisted Chemplast Sanmar Limited Equity 2023-04-01 2024-03-31 2024-02-12 2024-02-02 INR Crores Third quarter 16:15:00 18:15:00 2024-02-12 2024-02-12 Not applicable Single segment Speciality Chemicals 2023-10-01 2023-12-31 Unaudited Standalone 4391100000.00 41800000.00 4432900000.00 1758000000.00 1286900000.00 -691800000.00 294300000.00 108500000.00 267200000.00 1843300000.00 4866400000.00 -433500000.00 0.00 -433500000.00 0.00 165600000.00 165600000.00 0.00 -599100000.00 0.00 0.00 0.00 0.00 -599100000.00 1600000.00 -597500000.00 -597500000.00 0.00 790600000.00 5 -3.79 -3.79 0.00 0.00 -3.79 -3.79 0.00 -0.03 -0.03 1. In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) 2015, this Statement of Unaudited Standalone Financial Results for the quarter and nine months ended 31st December 2023 ( Unaudited Standalone Financial Results ) of Chemplast Sanmar Limited (the Company ) has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 12th February 2024 and have been subjected to a limited review by the statutory auditor of the Company. An unmodified conclusion was issued by them thereon. 2. The Unaudited Standalone Financial Results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Requirements). 3. The Company’s operations predominantly relate to manufacture and sales of Speciality Chemicals. As the Company's business activity falls within a single business segment viz 'Speciality Chemicals' and the sales substantially being in the domestic market, and as such there is no separate reportable segments as per Ind AS 108 Operating Segments . 4. Details of Exceptional items are given below : During April to June 2022, the Zero COVID policy in China and the resultant COVID related shutdown there, had resulted in a sharp contraction of demand for PVC resin in that country. On account of this, there was a spike in exports of PVC resin from China, leading to a steep fall in finished products prices in India as well as feedstock prices. In line with generally accepted accounting principles, the Company had written down the carrying value of stocks of major intermediates and finished products, to levels corresponding to the net realisable value of finished products, leading to an exceptional charge of Rs 49.80 Crores during April to June 22 quarter in standalone financials. 5. The Company has considered the possible effects that may result from COVID-19 in the preparation of these Standalone Unaudited Financial Results including the recoverability of carrying amounts of financial and non-financial assets. In developing the assumptions relating to the possible future uncertainties in the global economic conditions because of COVID-19, the Company has, at the date of approval of these Standalone Unaudited Financial Results, used internal and external sources of information which are relevant and expects that the carrying amount of these assets will be recovered. The impact of Covid-19 on the Company's financial results may differ from that estimated as at the date of approval of these Standalone Unaudited Financial Results and the Company will continue to monitor any material changes to the future economic conditions. 6. The date on which the Code of Social Security, 2020 ('The Code') relating to employee benefits during employment and post-employment benefits will come into effect is yet to be notified and the related rules are yet to be finalised. The Company will evaluate the code and its rules, assess the impact, if any and account for the same once they become effective. 7. The previous period/ year comparatives have been regrouped/rearranged wherever necessary to conform to the current period's presentation. 8. This Financial Results is also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on our website www.chemplastsanmar.com. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 11395800000.00 366500000.00 11762300000.00 4978400000.00 1295400000.00 -864600000.00 805100000.00 196800000.00 721900000.00 5602900000.00 12735900000.00 -973600000.00 0.00 -973600000.00 0.00 -232000000.00 -232000000.00 0.00 -741600000.00 0.00 0.00 0.00 0.00 -741600000.00 4600000.00 -737000000.00 -737000000.00 0.00 790600000.00 5 -4.69 -4.69 0.00 0.00 -4.69 -4.69 0.00 -0.04 -0.04 Freight and handling 107900000.00 Insurance 23000000.00 Legal and Professional fees 37800000.00 Miscellaneous expenses 195400000.00 Operation & Maintenance expenses 18600000.00 Outside processing expenses 25100000.00 Payment to auditor^ 1500000.00 Power and fuel 1216500000.00 Repairs and maintenance 161800000.00 Stores consumed 55700000.00 Freight and handling 319100000.00 Insurance 66800000.00 Legal and Professional fees 97100000.00 Miscellaneous expenses 536200000.00 Operation & Maintenance expenses 51200000.00 Outside processing expenses 68000000.00 Payment to auditor^ 4800000.00 Power and fuel 3699600000.00 Repairs and maintenance 570600000.00 Stores consumed 189500000.00 1600000.00 4600000.00 0.00 0.00 0.00 0.00