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 CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member CHEMPLASTS2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member CHEMPLASTS2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member CHEMPLASTS2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member CHEMPLASTS2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member 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 Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 8881000000.00 126500000.00 9007500000.00 6421200000.00 0.00 -388400000.00 419800000.00 468100000.00 376100000.00 2494100000.00 9790900000.00 -783400000.00 0.00 -783400000.00 0.00 110400000.00 110400000.00 0.00 -893800000.00 0.00 0.00 0.00 0.00 -893800000.00 2200000.00 -891600000.00 -893800000.00 0.00 -891600000.00 0.00 790600000.00 5 -5.65 -5.65 0.00 0.00 -5.65 -5.65 0.01 0.00 -0.01 1. In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this Statement of Unaudited Consolidated Financial Results for the quarter and nine months ended 31st December 2023 ( Unaudited Consolidated Financial Results ) of Chemplast Sanmar Limited (the Holding Company or the Company ) and Chemplast Cuddalore Vinyls Limited, its wholly owned subsidiary (the Holding company and its Subsidiary together referred to as the Group ) 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 is issued by them thereon. 2. The Unaudited Consolidated Financial Results of the Group 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 Board of Directors of the Holding Company, who have been identified as the chief operating decision maker (CODM), evaluates the Group's performance, allocate resources based on the analysis of the various performance indicators of the Group into manufacture and sale of speciality chemicals and commodity chemicals as per the requirement of 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 Group 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 80.50 Crores during April to June 22 quarter in consolidated financials. 5. The Group has considered the possible effects that may result from COVID-19 in the preparation of these Consolidated 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 Group has, at the date of approval of these Consolidated 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 Group's financial results may differ from that estimated as at the date of approval of these Consolidated Unaudited Financial Results and the Group 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 postemployment benefits will come into effect is yet to be notified and the related rules are yet to be finalised. The Group 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. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 28722600000.00 678500000.00 29401100000.00 20158500000.00 8500000.00 -321900000.00 1191700000.00 1295700000.00 1053900000.00 7637200000.00 31023600000.00 -1622500000.00 0.00 -1622500000.00 0.00 -349500000.00 -349500000.00 0.00 -1273000000.00 0.00 0.00 0.00 0.00 -1273000000.00 6500000.00 -1266500000.00 -1273000000.00 0.00 -1266500000.00 0.00 790600000.00 5 -8.05 -8.05 0.00 0.00 -8.05 -8.05 0.01 0.00 0.00 Freight and handling 121500000.00 Insurance 43500000.00 Legal and Professional fees 64800000.00 Miscellaneous expenses 325300000.00 Operation & Maintenance expenses 50600000.00 Outside processing expenses 25100000.00 Payment to auditor^ 2400000.00 Power and fuel 1434600000.00 Repairs and maintenance 190400000.00 Stores consumed 235900000.00 Freight and handling 369600000.00 Insurance 129200000.00 Legal and Professional fees 153100000.00 Miscellaneous expenses 981800000.00 Operation & Maintenance expenses 147700000.00 Outside processing expenses 68000000.00 Payment to auditor^ 7700000.00 Power and fuel 4388700000.00 Repairs and maintenance 657100000.00 Stores consumed 734300000.00 Commodity 5541000000.00 Specialities 4391100000.00 Un-allocable operating income 0.00 Commodity 18437000000.00 Specialities 11395800000.00 Un-allocable operating income 0.00 9932100000.00 29832800000.00 1051100000.00 1110200000.00 8881000000.00 28722600000.00 Commodity 11400000.00 Specialities -325000000.00 Un-allocable operating income 0.00 Commodity 451700000.00 Specialities -776800000.00 Un-allocable operating income 0.00 -313600000.00 -325100000.00 468100000.00 1295700000.00 1700000.00 Operating segments are those components of the business whose operating results are regularly reviewed by the management to make decisions for performance assessment and resource allocation. Segment performance is evaluated based on the profit or loss of reportable segment and is measured consistently. The Operating segments have been identified on the basis of the nature of products. a. Segment revenue represents revenue from operations directly identifiable with / allocable to the segment including inter-segment revenue. b. Expenses that are directly identifiable with / allocable to segments are considered for determining the segment result. Expenses which relate to the Group as a whole and not allocable to segments are included under unallocable expenditure. c. Income which relates to the Group as a whole and not allocable to segments is included in unallocable income. d. Segment result includes margins on inter-segment sales which are reduced in arriving at the profit before tax of the Group. e. Segment assets and liabilities include those directly identifiable with the respective segments. Unallocable assets and liabilities represent the assets and liabilities that relate to the Group as a whole and not allocable to any segment. 1700000.00 -783400000.00 -1622500000.00 Commodity 18130200000.00 Specialities 40722200000.00 Un-allocable operating income 0.00 58852400000.00 -533200000.00 58319200000.00 Commodity 23953500000.00 Specialities 17580800000.00 Un-allocable operating income 0.00 41534300000.00 -533200000.00 41001100000.00 2200000.00 6500000.00 0.00 0.00 0.00 0.00