5433362025-04-012025-06-305433362025-06-305433362025-04-012025-06-30in-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:OtherExpenses10Member5433362025-04-012025-06-30in-capmkt:ReportableSegments1Member5433362025-04-012025-06-30in-capmkt:ReportableSegments2Member5433362025-04-012025-06-30in-capmkt:ReportableSegments1Member5433362025-04-012025-06-30in-capmkt:ReportableSegments2Member5433362025-04-012025-06-30in-capmkt:ReportableSegments1Member5433362025-06-30in-capmkt:ReportableSegments1Member5433362025-04-012025-06-30in-capmkt:ReportableSegments2Member5433362025-06-30in-capmkt:ReportableSegments2Member5433362025-04-012025-06-30in-capmkt:ReportableSegments1Member5433362025-06-30in-capmkt:ReportableSegments1Member5433362025-04-012025-06-30in-capmkt:ReportableSegments2Member5433362025-06-30in-capmkt:ReportableSegments2Member5433362025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543336CHEMPLASTSNOTLISTEDINE488A01050CHEMPLAST SANMAR LIMITEDMain BoardEquity2025-04-012026-03-312025-07-282025-07-22INRCroresQuarterlyFirst quarterMulti segment2025-07-2816:30:002025-07-2820:30:00Not applicable2025-04-012025-06-30UnauditedConsolidated10999000000900000001108900000071241000000202800000651200000592000000532800000285020000011953100000-8641000000-8641000000-221600000-2216000000-6425000000000-642500000-1900000-644400000-6444000000-190000007906000005-4.02-4.0200-4.02-4.020.94970.2285-0.451. 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 ended 30th June 2025 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 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 Consolidated Financial Results of the Group 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 Board of Directors of the Holding Company who have been identified as the Chief Operating Decision Maker CODM evaluates the Groups 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. <BR> <BR> 4. During the year 2024-25 the Holding 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 Group 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 137.87 crores respectively. <BR> <BR> 5. For the year ended March 31 2025 the Group 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 417.89 crores and the consequential deferred tax liability of Rs 76.63 crores was recognized under other comprehensive income in the consolidated financial results for the quarter ended and year ended 31st Mar 2025. <BR> <BR> 6. This Unaudited Consolidated 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 fuel1543600000Stores consumed270400000Insurance55500000Rates and taxes18100000Repairs and maintenance195100000Freight and handling101600000Difference in foreign exchange (net)146600000Outside processing expenses68400000Legal and Professional fees145400000Miscellaneous expenses305500000Specialities4952800000Commodity64608000001141360000041460000010999000000Specialities-118300000Commodity-151600000-2699000005920000002200000-864100000Specialities48559000000Commodity1605080000064609800000-28230000064327500000Specialities22448100000Commodity2212180000044569900000-28230000044287600000Operating 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. <BR> <BR> a. Segment revenue represents revenue from operations directly identifiable with or allocable to the segment including inter segment revenue. <BR> <BR> b. Expenses that are directly identifiable with or allocable to segments are considered for determining the segment result. <BR> Expenses which relate to the Group as a whole and not allocable to segments are included under unallocable expenditure. <BR> <BR> c. Income which relates to the Group as a whole and not allocable to segments is included in unallocable income. <BR> <BR> d. Segment result includes margins on inter segment sales which are reduced in arriving at the profit before tax of the Group. <BR> <BR> 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. <BR> Re-measurement of defined benefit plans-2500000-2500000-6000000-1900000