5243702025-07-012025-09-305243702025-09-305243702025-03-315243702025-04-012025-09-305243702025-07-012025-09-30in-capmkt:OtherExpenses1Member5243702025-07-012025-09-30in-capmkt:OtherExpenses2Member5243702025-04-012025-09-30in-capmkt:OtherExpenses1Member5243702025-04-012025-09-30in-capmkt:OtherExpenses2Member5243702025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15243702025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares524370BODALCHEMNOTLISTEDINE338D01028Bodal Chemicals LimitedMain BoardEquity2025-04-012026-03-312025-11-122025-11-05INRMillionsQuarterlySecond quarterSingle segmentIn line with Ind AS - 108 – “Operating Segments”, the operations of the Company fall under Chemical Business which is considered to be the only reportable business segment.2025-11-1212:42:002025-11-1213:45:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated480452000019926000050037800002424770000498500002665800003214200001991500001741500001512040000494796000055820000-30000055520000260000-4670000-4410000059930000000059930000-190400004089000059930000040890000025189000020.470.47000.470.47 Notes on unaudited consolidated financial results: <BR> <BR> 1 The above unaudited consolidated financial results have been reviewed and considered by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 12th November 2025. <BR> <BR> 2 The statutory auditors have carried out "Limited Review" of the above results as per Regulation 33 of SEBI (Listing Obligation and Disclosures Requirements) Regulations, 2015. <BR> <BR> 3 The consolidated financial results are prepared in accordance with principles and procedures as set out in the IND AS 110 "Consolidated financial statements” prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued there under. The consolidated financial results include financial results of the following entities: <BR> <BR> i. Bodal Chemicals Limited – Parent <BR> ii. Bodal Chemicals Trading Pvt. Ltd.-Wholly Owned Subsidiary <BR> iii. Bodal Chemicals Trading (Shijiazhuang) Co., Ltd. -Wholly Owned Subsidiary <BR> iv. Sener Boya Kimya Tekstil Sanayi Ve Ticaret Anonim Sirketi – Subsidiary <BR> v. Bodal Bangla Ltd. - Wholly Owned Subsidiary <BR> vi. Senpa Dis Ticaret Anonim Sirketi - Step down subsidiary- (wholly owned subsidiary of Sener Boya Kimya Tekstil Sanayi Ve Ticaret Anonim Sirketi - Subsidiary) <BR> vii. Plutoeco Enviro Association - Associate Company <BR> viii. PT Bodal Chemicals Indonesia - Wholly Owned Subsidiary <BR> <BR> 4 These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in section 133 of the Companies Act, 2013 (read with SEBI Circular CIR/CFD/FAC/62/2016 dated 05 July 2016 and other recognised accounting practices and policies). <BR> <BR> 5 The group has changed the classification of an Item during the period for better presentation. The figures for the corresponding quarter and half have been regrouped/reclassified wherever necessary, to make them comparable. The detail thereof has been provided below. <BR> Statement of Profit & Loss Items (Rs. in Million) <BR> Sr. No Previous Year Class of Item Quarter Ended 30/09/2024 Half Year ended 30/09/2024 Nature of Reclassification <BR> 1 Other Income 34.89 34.89 State Incentive and Subsidy Income is reclassified to Revenue from Operations. <BR> <BR> 6 As disclosed in the financial results for the quarter and year ended March 31, 2025, a fire incident occurred in December 2024 at the blending operations area of the Dyes Plant at Unit 7, resulting in damage to inventories and certain property, plant and equipment. During current quarter, the Group received an insurance claim of Rs. 47.11 million against a total claim of Rs. 59.91 million. The balance amount of Rs. 12.80 million has been recognized as Loss due to Fire, out of which Rs. 12.50 million was booked in FY 2024-25, and the remaining amount of Rs. 0.30 million has been booked under Exceptional Items in the current quarter. The insurance claim has been fully settled. <BR> <BR> 7 The Group has applied Ind AS 29 - 'Accounting of Hyperinflationary economies' on its subsidiary and step-down subsidiary in Turkey. Turkish Lira is functional currency of the aforesaid subsidiaries in Turkey. In preparing the consolidated financial results for the half year ended September 30, 2025, the non-monetary assets/ liabilities/ owner's equity and statement of profit and loss of the aforesaid subsidiaries have been restated to the measuring unit current as on the reporting date by applying consumer price index of the Turkish economy. The net impact of the aforesaid restatement amounting to Rs.33.34 million and Rs. 18.89 million has been debited for the half year ended and quarter ended September 30, 2025 respectively, disclosed separately as it is a material item. Considering that the presentation currency of the Holding Company is INR, the restatement of comparative figures in consolidated financial results is not required. The impact of said restatements till March 31, 2025 in respect of the aforesaid subsidiaries amounting to Rs.38.56 million has been credited in the opening retained earnings as at April 1, 2025. <BR> <BR> 8 During the quarter, Group has sold part of Unit – II, located at Plot / Shed No. C1B/111 to 114, Phase - I, Vatva, G.I.D.C., Ahmedabad -382445. The said unit was inoperative and not generating any revenue since long and not a significant unit in terms of any other matters of the group. Above said unit i.e. UNIT II B, was already closed by the group and the same was intimated vide its letter number Sec/24-25/18 dated 24th May 2024. Profit on sale of this Unit of Rs. 106.60 million is included in Other Income of this quarter. <BR> <BR> 9 During the quarter, Group has sold Unit – III, located at Plot No: 2102, Phase-III, Vatva, G.I.D.C., Ahmedabad-382445. The said unit was inoperative and not generating any revenue since long and not a significant unit in terms of any other matters of the group. Above said unit i.e. UNIT III, was already closed by the group and the same was intimated vide its letter number Sec/24-25/18 dated 24th May 2024. Profit on sale of this Unit of Rs.72.34 million is included in Other Income of this Quarter. <BR> <BR> 10 In line with Ind AS - 108 – “Operating Segments”, the operations of the Group fall under Chemical Business which is considered to be the only reportable business segment. <BR> <BR> 11 The full financial results are also available on the stock exchanges' website i.e. www.bseindia.com and www.nseindia.com and on the Company’s website i.e. www.bodal.com <BR> <BR> 2025-04-012025-09-30UnauditedConsolidated9346550000239750000958630000046975200009819000032082000063676000041547000034920000028873200009405280000181020000-300000180720000710000247500002546000001552600000000155260000-221700001330900001552600000133090000025189000021.231.23001.231.23Other Expenses1493150000Loss arising from Company's Subsidiary operating in hyperinflationary economies [Refer Note 7]18890000Other Expenses2853980000Loss arising from Company's Subsidiary operating in hyperinflationary economies [Refer Note 7]3334000012580590000796300006132300008475000035370000011600002402000056039000058557000025674000016764000014403520000296472000004398940000155030000140890000222000009508000048121400001986000092813000087248500001400000231285100002518900001096746000011219350000011219350000340422000000034042200001054000074369000006708000042255300005176240000509440000171882000022282600009062000074951200001284100005954000056000007683630000001190916000023128510000415470000407670000-398670000013902000000201700000-1372600000-221200000349200000-9500000026840000062600001000043850000-77000014140000000-1660900000609050000789770000000109500000778820000000000000191610000274100000000000000000018200000010000372900000-4620000075410000000000006370000056118000011820000041162000005210000-915710000-61480000-17900000-7938000023441000015503000019100004260000Exchange differences in translating the financial statements of foreign subsidiaries-17130000-17130000Exchange differences in translating the financial statements of foreign subsidiaries-17910000-1791000000-19040000-22170000