5433362025-04-012025-06-305433362025-04-012025-06-30in-capmkt:OtherExpenses1Member5433362025-04-012025-06-30in-capmkt:OtherExpenses2Member5433362025-04-012025-06-30in-capmkt:OtherExpenses3Member5433362025-04-012025-06-30in-capmkt:OtherExpenses4Member5433362025-04-012025-06-30in-capmkt:OtherExpenses5Member5433362025-04-012025-06-30in-capmkt:OtherExpenses6Member5433362025-04-012025-06-30in-capmkt:OtherExpenses7Member5433362025-04-012025-06-30in-capmkt:OtherExpenses8Member5433362025-04-012025-06-30in-capmkt:OtherExpenses9Member5433362025-04-012025-06-30in-capmkt:OtherExpenses10Member5433362025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543336CHEMPLASTSNOTLISTEDINE488A01050CHEMPLAST SANMAR LIMITEDMain BoardEquity2025-04-012026-03-312025-07-282025-07-22INRCroresQuarterlyFirst quarterSingle segmentSpeciality Chemicals2025-07-2816:30:002025-07-2819:30:00Not applicablefalsefalseNot Applicable2025-04-012025-06-30UnauditedStandalone4952800000538000005006600000288940000025900000-77340000041060000026370000039170000021807000005388600000-3820000000-3820000000-97800000-978000000-2842000000000-284200000-1000000-2852000007906000005-1.8-1.800-1.8-1.80.25670.637-0.47571. In terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements 2015, this Statement of Unaudited Standalone Financial Results for the quarter ended 30th June 2025 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 respective meetings held on 28th July 2025. The Statutory Auditors have carried out a limited review for the quarter ended 30th June 2025 and have issued an unmodified review report thereon. <BR> The figures for the quarter ended 31st March 2025 are the balancing figures between audited figures in respect of the full financial year and year to date figure up to the third quarter of the previous financial year which were subject to limited review. <BR> <BR> 2. The Unaudited Standalone Financial Results of the Company have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34 prescribed under Section 133 of the Companies Act 2013 and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended. <BR> <BR> 3. The Companys operations predominantly relate to manufacture and sale of Speciality Chemicals. As the Companys 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 other separate reportable segment as per Ind AS 108 Operating Segments. <BR> <BR> 4. During the year 2024-25, the Company has 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 of March 31 2024 along with the tax expense for 2024-25 was remeasured at a lower tax rate. Furthermore following the amendment in tax rates affecting certain assets with long-term capital gains as introduced in the Finance Act 2024 the Company reassessed its deferred tax liabilities related to the revaluation of land. The cumulative impact of these adjustments resulted in the reversal of deferred tax liability which is recognized in the Statement of Profit and Loss and other comprehensive income amounting to Rs 18.41 crores and Rs 135.09 crores respectively. <BR> <BR> 5. For the year ended March 31 2025, the Company conducted a periodic valuation of select property plant and equipment through independent valuers in accordance with its accounting policy. As a result a revaluation gain of Rs 351.66 crores and the consequential deferred tax liability of Rs 64.37 crores was recognized under other comprehensive income in the standalone financial results for the quarter ended and year ended 31st Mar 2025. <BR> <BR> 6. This Unaudited Standalone Financial Results is also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on our website www.chemplastsanmar.com. <BR> Power and fuel1370100000Stores consumed96400000Repairs and maintenance152600000Freight and handling93400000Insurance33000000Outside processing expenses68400000Difference in foreign exchange (net)57900000Rates and taxes16200000Legal and Professional fees112500000Miscellaneous expenses180200000Re-measurement of defined benefit plans-1300000-1300000-300000-1000000