OCCL2024-04-012024-06-30 OCCL2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member OCCL2024-06-30 OCCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member OCCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member OCCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue03Member OCCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member OCCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member OCCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults03Member OCCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member OCCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member OCCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets03Member OCCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member OCCL2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member OCCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member OCCL2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member OCCL2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member OCCL2024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member OCCL2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member OCCL2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member OCCL2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 506579 OCCL NOTLISTED Oriental Carbon & Chemicals Limited Equity 2024-04-01 2025-03-31 2024-08-12 2024-08-05 INR Lakhs First quarter 12:00:00 13:30:00 2024-08-12 2024-08-12 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Consolidated 186830000.00 3228000.00 190058000.00 124613000.00 0.00 -41162000.00 47788000.00 92000.00 8405000.00 38932000.00 178668000.00 11390000.00 0.00 11390000.00 1685000.00 2549000.00 4234000.00 0.00 7156000.00 105751000.00 30673000.00 75078000.00 -507000.00 81727000.00 3306000.00 85033000.00 77788000.00 3939000.00 81052000.00 3981000.00 99901000.00 10 0.32 0.32 7.47 7.47 7.79 7.79 1. Pursuant to the scheme of demerger, chemical segment is treated as discontinued and the investment segment is treated as the only segment in the company and accordingly in the Group, investment and general engineering product are the business segments of the company. 2. The figures of last quarter ended March 31' 2024 are the balancing figures between audited figures in respect of full financial year and the published unaudited year to date figures up to third quarter of the respective financial year. 3. Pursuant to the scheme of demerger, OCCL Limited and Associate Company, i.e. Clean Max Infinia Private Limited is treated as Discontinued Operations and therefore consolidated financial results include the financial results of subsidiary, i.e. Duncan Engineering Limited only. 4. The Scheme of Arrangement as approved by the Board of Directors at its meeting held on May 22' 2022 for the demerger of the Chemical business undertaking of the Company ('Demerged Company') into OCCL Limited ('Resulting Company') on a going concern basis has received requisite approval from National Company Law Tribunal ('NCLT') vide its order dated April 10' 2024. In terms of the NCLT Order, the Hon’ble NCLT had suo motu amended the said Appointed Date to be the date of pronouncement of the NCLT Order i.e. April 10' 2024. The Company had filed an Appeal before the Hon’ble National Company Law Appellate Tribunal, New Delhi Bench (“NCLAT”). The Hon’ble NCLAT vide its order dated May 27' 2024 allowed the said Appeal and has held that the Appointed Date of the Scheme is the Effective Date as mentioned in the Scheme. Respective companies have filed the certified true copy of NCLT and NCLAT orders along with the sanctioned scheme with the Registrar of Companies on July 01' 2024. Accordingly, the appointed date and the effective date of the scheme is July 01' 2024. The Company has accordingly charged the difference between carrying value of assets and liabilities amounting to Rs. 37,494.57 Lakhs (Loss) in the statement of profit and loss account as Exceptional Items - Profit/(Loss) in compliance with IND AS 105, Non-current Assets Held for Sale and Discontinued Operations. The carrying value of assets of Rs.56,734.98 Lakhs and liabilities of Rs. 19,240.41 Lakhs related to Manufacturing business of Insoluble Sulphur & Chemicals is carried as assets held for sale in financials as on June 30' 2024. Further, upon the scheme becoming effective, the investment made by the demerged company in resulting company shall stand cancelled. As consideration for demerger, the resulting company will issue its equity shares to each shareholder of the demerged company as on record date in the ratio of 1:1 (i.e. 5 shares of Rs. 2 each will be issued by the resulting company for every one share of Rs. 10 each of demerged company). The net results of Manufacturing business of Insoluble Sulphur & Chemicals for comparative quarters/periods are disclosed separately as discontinued operations as required by IND As 105. 5. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on August 12' 2024. The limited review, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015, has been completed by the Statutory Auditors and they have expressed an unmodified opinion on the aforesaid results. 6. The figures for the corresponding previous quarter / year have been regrouped / reclassified wherever necessary, to make them comparable. Note: For the detailed note on discontinued operations, kindly refer to the outcome of the Board meeting uploaded in PDF format. Other expenses 38932000.00 From discontinued operations (Chemicals) 1044729000.00 General Engineering Products 157920000.00 Investments 28940000.00 1231589000.00 30000.00 1231559000.00 From discontinued operations (Chemicals) 105244000.00 General Engineering Products 7868000.00 Investments 11497000.00 124609000.00 92000.00 7883000.00 116634000.00 From discontinued operations (Chemicals) 5671785000.00 General Engineering Products 483385000.00 Investments 2765009000.00 8920179000.00 28713000.00 8948892000.00 From discontinued operations (Chemicals) 1924082000.00 General Engineering Products 174725000.00 Investments 19298000.00 2118105000.00 106182000.00 2224287000.00 Remeasurement Gain or (Loss) on Defined Benefit Plans 114000.00 Net Gain or (Loss) on FVTOCI on Equity & AIF Investments 0.00 Remeasurement Gain or (Loss) on Defined Benefit Plans 2407000.00 2521000.00 -785000.00 0.00