CHEMPLASTS2024-10-012024-12-31 CHEMPLASTS2024-10-012024-12-31 CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses04Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses05Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses06Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses07Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses08Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses09Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses10Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses04Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses05Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses06Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses07Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses08Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses09Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses10Member CHEMPLASTS2024-12-31 CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue03Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue03Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults03Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults03Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets03Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member CHEMPLASTS2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member CHEMPLASTS2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member CHEMPLASTS2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member CHEMPLASTS2024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543336 CHEMPLASTS NOTLISTED Chemplast Sanmar Limited Equity 2024-04-01 2025-03-31 2025-02-07 2025-01-30 INR Crores Third quarter 16:00:00 17:40:00 2025-02-07 2025-02-07 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 10575500000.00 108100000.00 10683600000.00 6967200000.00 0.00 -135500000.00 667700000.00 587800000.00 470500000.00 2755600000.00 11313300000.00 -629700000.00 0.00 -629700000.00 -26800000.00 -114700000.00 -141500000.00 0.00 -488200000.00 0.00 0.00 0.00 0.00 -488200000.00 3000000.00 -485200000.00 3000000.00 -485200000.00 790600000.00 5 -3.06 -3.06 0.00 0.00 -3.06 -3.06 0.01 -0.01 0.00 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 2024 ( 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 7th February 2025 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. During the previous quarter, the Holding Company had elected to exercise the option permitted under section 115BAA of the Income Tax Act, 1961 with effect from FY 2023-24. Accordingly the Deferred Tax Liability (net) as at 31st March, 2024 and the tax expense for the quarter ended 30th September 2024 was remeasured at a lower rate of tax. The cumulative impact of this change i.e. reversal of deferred tax liability, recognized in the consolidated Statement of Profit and Loss and other comprehensive income is INR 18.41 crores and INR 45.07 crores respectively for the quarter ended 30th September 2024 and nine months ended 31st December, 2024. 5. The previous period/ year comparatives have been regrouped/rearranged wherever necessary to conform to the current period's presentation. 6. 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 2024-04-01 2024-12-31 Unaudited Consolidated 31951900000.00 331600000.00 32283500000.00 21752200000.00 0.00 -1833700000.00 1912700000.00 1742200000.00 1370600000.00 8301300000.00 33245300000.00 -961800000.00 0.00 -961800000.00 0.00 -399900000.00 -399900000.00 0.00 -561900000.00 0.00 0.00 0.00 0.00 -561900000.00 459200000.00 -102700000.00 459200000.00 -102700000.00 790600000.00 5 -3.53 -3.53 0.00 0.00 -3.53 -3.53 0.01 0.00 0.00 Difference in foreign exchange (net) * 6700000.00 Insurance 46300000.00 Legal and Professional fees 58400000.00 Miscellaneous expenses 339300000.00 Operation & Maintenance expenses 50000000.00 Outside processing expenses 55000000.00 Payment to auditor 2900000.00 Power and fuel 1725500000.00 Repairs and maintenance 239400000.00 Stores consumed 232100000.00 Difference in foreign exchange (net) * 107500000.00 Insurance 115200000.00 Legal and Professional fees 189400000.00 Miscellaneous expenses 1002800000.00 Operation & Maintenance expenses 174800000.00 Outside processing expenses 146000000.00 Payment to auditor 7700000.00 Power and fuel 5164600000.00 Repairs and maintenance 630600000.00 Stores consumed 762700000.00 Commodity 5365700000.00 Specialities 5859200000.00 Un-allocable operating income 0.00 Commodity 17230600000.00 Specialities 16619900000.00 Un-allocable operating income 0.00 11224900000.00 33850500000.00 649400000.00 1898600000.00 10575500000.00 31951900000.00 Commodity 108700000.00 Specialities -159300000.00 Un-allocable operating income 0.00 Commodity 933800000.00 Specialities -148300000.00 Un-allocable operating income 0.00 -50600000.00 785500000.00 587800000.00 1742200000.00 -8700000.00 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. 5100000.00 -629700000.00 -961800000.00 Commodity 17160000000.00 Specialities 44460400000.00 Un-allocable operating income 0.00 61620400000.00 -264700000.00 61355700000.00 Commodity 23149500000.00 Specialities 21567800000.00 Un-allocable operating income 0.00 44717300000.00 -264700000.00 44452600000.00 3900000.00 462000000.00 900000.00 2800000.00