5433362025-07-012025-09-305433362025-09-305433362025-03-315433362025-04-012025-09-305433362025-07-012025-09-30in-capmkt:OtherExpenses1Member5433362025-07-012025-09-30in-capmkt:OtherExpenses2Member5433362025-07-012025-09-30in-capmkt:OtherExpenses3Member5433362025-07-012025-09-30in-capmkt:OtherExpenses4Member5433362025-07-012025-09-30in-capmkt:OtherExpenses5Member5433362025-07-012025-09-30in-capmkt:OtherExpenses6Member5433362025-07-012025-09-30in-capmkt:OtherExpenses7Member5433362025-07-012025-09-30in-capmkt:OtherExpenses8Member5433362025-07-012025-09-30in-capmkt:OtherExpenses9Member5433362025-07-012025-09-30in-capmkt:OtherExpenses10Member5433362025-04-012025-09-30in-capmkt:OtherExpenses1Member5433362025-04-012025-09-30in-capmkt:OtherExpenses2Member5433362025-04-012025-09-30in-capmkt:OtherExpenses3Member5433362025-04-012025-09-30in-capmkt:OtherExpenses4Member5433362025-04-012025-09-30in-capmkt:OtherExpenses5Member5433362025-04-012025-09-30in-capmkt:OtherExpenses6Member5433362025-04-012025-09-30in-capmkt:OtherExpenses7Member5433362025-04-012025-09-30in-capmkt:OtherExpenses8Member5433362025-04-012025-09-30in-capmkt:OtherExpenses9Member5433362025-04-012025-09-30in-capmkt:OtherExpenses10Member5433362025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15433362025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15433362025-07-012025-09-30RelatedPartyTransactionDomain15433362025-06-30RelatedPartyTransactionDomain15433362025-09-30RelatedPartyTransactionDomain15433362025-07-012025-09-30RelatedPartyTransactionDomain25433362025-06-30RelatedPartyTransactionDomain25433362025-09-30RelatedPartyTransactionDomain25433362025-07-012025-09-30RelatedPartyTransactionDomain35433362025-06-30RelatedPartyTransactionDomain35433362025-09-30RelatedPartyTransactionDomain35433362025-07-012025-09-30RelatedPartyTransactionDomain45433362025-06-30RelatedPartyTransactionDomain45433362025-09-30RelatedPartyTransactionDomain45433362025-07-012025-09-30RelatedPartyTransactionDomain55433362025-06-30RelatedPartyTransactionDomain55433362025-09-30RelatedPartyTransactionDomain55433362025-07-012025-09-30RelatedPartyTransactionDomain65433362025-06-30RelatedPartyTransactionDomain65433362025-09-30RelatedPartyTransactionDomain6iso4217:INRxbrli:pureiso4217:INRxbrli:shares543336CHEMPLASTSNOTLISTEDINE488A01050CHEMPLAST SANMAR LIMITEDMain BoardEquity2025-04-012026-03-312025-11-132025-11-10INRCroresQuarterlySecond quarterSingle segmentSpeciality Chemicals2025-11-1315:00:002025-11-1317:10:00trueCash Flow IndirectNot applicabletruetrueNAYesfalsetrue2025-03-20https://www.chemplastsanmar.com/downloads/investor-relations/csl-policies/related-party-transaction-policy.pdffalsefalseNot applicable2025-07-012025-09-30UnauditedStandalone55812000002980000056110000002083600000944900000-24000000043730000027990000038010000021759000006061700000-4507000000-4507000000-95400000-954000000-3553000000000-355300000-900000-3562000007906000005-2.25-2.2500-2.25-2.250.28730.3485-0.64991. In terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements 2015, this Statement of Unaudited Standalone Financial Results for the quarter and half year ended 30th September 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 13th November 2025. The statutory auditors have carried out a limited review for the quarter and half year ended 30th September 2025 and have issued an unmodified review report thereon. <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> 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> 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 includes deferred tax liability of Rs. 18.41 crores and 45.07 crores reversed during the quarter and half year ended 30th September 2024, respectively for the year ended 31st March 2025. <BR> 5. For the year ended 31st March 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 year ended 31st March 2025. <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> <BR> 2025-04-012025-09-30UnauditedStandalone1053400000083600000106176000004973000000970800000-1013400000847900000543600000771800000435660000011450300000-8327000000-8327000000-193200000-1932000000-6395000000000-639500000-1900000-6414000007906000005-4.04-4.0400-4.04-4.040.28730.4924-0.5652Power and fuel1391900000Stores consumed97100000Repairs and maintenance181700000Freight and handling106600000Insurance33200000Outside processing expenses16700000Difference in foreign exchange (net)1100000Rates and taxes20200000Legal and Professional fees73900000Miscellaneous expenses253500000Power and fuel2762000000Stores consumed193500000Repairs and maintenance334300000Freight and handling200000000Insurance66200000Outside processing expenses85100000Difference in foreign exchange (net)59000000Rates and taxes36400000Legal and Professional fees186400000Miscellaneous expenses433700000343824000002794200000005490000000015610700000003073000001591800000085400000361400000535963000005259800000097490000021949000003205000000315100000380540000002068200000111334000000064729700000790600000405348000004132540000041325400000679280000000038410000071769000000333160000001047000001061320000050806000001438000005474900000561870000016244000001232370000028240000011900000173100000012791100000002340430000064729700000543600000-1302200000361700000000000-791100000000771800000000001982000000764000000-235500000000-2000000-530100000-1362800000000208000000-13836000000005350000000003000001979800000000000000000000000766000000167100000-17893000000000000081149000006268100000114000000511500000001323900000-18490000000-184900000040439000002194900000Remeasurement of defined benefit plans-1200000-1200000Remeasurement of defined benefit plans-2500000-2500000-300000-60000000-900000-1900000Chemplast Sanmar Limited******Chemplast Cuddalore Vinyls Ltd (CCVL)******Wholly Owned SubsidarySale of goods or services9000000000Approved497900000-110500000392300000Chemplast Sanmar Limited******Chemplast Cuddalore Vinyls Ltd (CCVL)******Wholly Owned SubsidaryPurchase of goods or services2699000000Approved573700000-110500000392300000Chemplast Sanmar Limited******Chemplast Cuddalore Vinyls Ltd (CCVL)******Wholly Owned SubsidaryAny other transactionReimbursement paid268000000Approved92500000-110500000392300000Chemplast Sanmar Limited******TCI Sanmar Chemicals S.A.E.******Fellow SubisdaryAny other transactionReimbursement received75000000Approved33200000033200000Chemplast Sanmar Limited******Chemplast Cuddalore Vinyls Ltd (CCVL)******Wholly Owned SubsidaryAny other transactionReimbursement received32000000Approved32000000-110500000392300000Chemplast Sanmar Limited******Chemplast Cuddalore Vinyls Ltd (CCVL)******Wholly Owned SubsidaryAny other transactionRent Paid1000000Approved1000000-1105000003923000001230300000