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:OtherExpenses10Member5433362025-07-012025-09-30in-capmkt:ReportableSegments1Member5433362025-07-012025-09-30in-capmkt:ReportableSegments2Member5433362025-07-012025-09-30in-capmkt:ReportableSegments3Member5433362025-04-012025-09-30in-capmkt:ReportableSegments1Member5433362025-04-012025-09-30in-capmkt:ReportableSegments2Member5433362025-04-012025-09-30in-capmkt:ReportableSegments3Member5433362025-07-012025-09-30in-capmkt:ReportableSegments1Member5433362025-07-012025-09-30in-capmkt:ReportableSegments2Member5433362025-07-012025-09-30in-capmkt:ReportableSegments3Member5433362025-04-012025-09-30in-capmkt:ReportableSegments1Member5433362025-04-012025-09-30in-capmkt:ReportableSegments2Member5433362025-04-012025-09-30in-capmkt:ReportableSegments3Member5433362025-07-012025-09-30in-capmkt:ReportableSegments1Member5433362025-09-30in-capmkt:ReportableSegments1Member5433362025-07-012025-09-30in-capmkt:ReportableSegments2Member5433362025-09-30in-capmkt:ReportableSegments2Member5433362025-07-012025-09-30in-capmkt:ReportableSegments3Member5433362025-09-30in-capmkt:ReportableSegments3Member5433362025-07-012025-09-30in-capmkt:ReportableSegments1Member5433362025-09-30in-capmkt:ReportableSegments1Member5433362025-07-012025-09-30in-capmkt:ReportableSegments2Member5433362025-09-30in-capmkt:ReportableSegments2Member5433362025-07-012025-09-30in-capmkt:ReportableSegments3Member5433362025-09-30in-capmkt:ReportableSegments3Member5433362025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15433362025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543336CHEMPLASTSNOTLISTEDINE488A01050CHEMPLAST SANMAR LIMITEDMain BoardEquity2025-04-012026-03-312025-11-132025-11-10INRCroresQuarterlySecond quarterMulti segment2025-11-1315:00:002025-11-1317:10:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated10332000000699000001040190000064937000000-55500000647500000603300000521000000281380000011023800000-6219000000-6219000000-111500000-1115000000-5104000000000-510400000-1800000-51220000000007906000005-3.21-3.2100-3.21-3.210.96730.4173-0.03131.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 half year ended 30th September 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 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 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> 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> 4. During the year 2024-25, 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 of 31st March 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 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 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 year ended 31st March 2025. <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.2025-04-012025-09-30UnauditedConsolidated2133100000015990000021490900000136178000000147300000129870000011953000001053800000566400000022976900000-14860000000-14860000000-333100000-3331000000-11529000000000-1152900000-3700000-115660000000007906000005-7.22-7.2200-7.22-7.220.96730.3118-0.2431Power and fuel1577700000Stores consumed255700000Repairs and maintenance225200000Freight and handling113500000Insurance52600000Outside processing expenses16700000Difference in foreign exchange (net)26800000Rates and taxes25600000Legal and Professional fees129600000Miscellaneous expenses390400000Power and fuel3121300000Stores consumed526100000Repairs and maintenance420300000Freight and handling215100000Insurance108100000Outside processing expenses85100000Difference in foreign exchange (net)173400000Rates and taxes43700000Legal and Professional fees275000000Miscellaneous expenses6959000004439990000028251000000054900000000765000000042670000050320000015260000040180000048337500000694010000007422000004524400000116950000006670000007103100000023523000001639550000000647330000007906000001873710000019527700000195277000001145400000000042240000011876400000049780000000384600000172390000007434700000177500000172175000001739500000025505000002738020000039480000016800000174500000027966300000004520530000064733000000Specialities5581200000Commodity5420100000Un-allocable operating income0Specialities10534000000Commodity11880900000Un-allocable operating income0110013000002241490000066930000010839000001033200000021331000000Specialities-170800000Commodity145200000Un-allocable operating income0Specialities-289100000Commodity-6400000Un-allocable operating income0-25600000-2955000006033000001195300000-7000000-4800000-621900000-1486000000Specialities49165700000Commodity16075000000Un-allocable operating income065240700000-50760000064733100000Specialities23404300000Commodity22308700000Un-allocable operating income045713000000-50760000045205400000Operating 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> a. Segment revenue represents revenue from operations directly identifiable with or allocable to the segment including inter segment revenue. <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> c. Income which relates to the Group as a whole and not allocable to segments is included in unallocable income. <BR> d. Segment result includes margins on inter-segment sales which are reduced in arriving at the profit before tax of the Group. <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.1195300000-36720000057600000000000053150000000010538000000000050090000001448000000-5474000000-200000-79000000027900000001304000000000397000000126430000000076100000000030000020111000000000000000000000001401000000526800000-1420000000000000001415300000013813800000114000000119600000000-868200000-10239000000-102390000055483000004524400000Remeasurement of defined benefit plans-2400000-2400000Remeasurement of defined benefit plans-4900000-4900000-600000-120000000-1800000-3700000