5066182025-10-012025-12-315066182025-12-315066182025-04-012025-12-315066182025-10-012025-12-31in-capmkt:OtherExpenses1Member5066182025-04-012025-12-31in-capmkt:OtherExpenses1Member5066182025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15066182025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares506618PUNJABCHEMNOTLISTEDINE277B01014Punjab Chemicals and Crop Protection LimitedMain BoardEquity2025-04-012026-03-312026-01-282026-01-13INRLakhsQuarterlyThird quarterSingle segmentPerformance Chemicals2026-01-2813:30:002026-01-2813:50:00Not applicablefalsetrue2025-10-012025-12-31UnauditedStandalone245920000021400000248060000015173000008000000-9280000025170000040800000668000004801000002271900000208700000-208000001879000003980000082000004800000001399000000000139900000-5000001394000001226000001011.4111.410011.4111.41Notes: <BR> <BR> i) The above Unaudited Standalone Financial Results were reviewed by the Audit Committee <BR> and approved by the Board of Directors of the Company at their meeting held on 28th January <BR> 2026 and have been subjected to Limited Review by the Statutory Auditors. The review report <BR> of the Statutory Auditors is being filed with the BSE Limited and National Stock Exchange. <BR> For more details, visit the Investor section of our website at www.punjabchemicals.com and <BR> Financial Results at Corporate section of www.bseindia.com and www.nseindia.com. <BR> <BR> ii) These results have been prepared in accordance with Indian Accounting Standards (‘Ind <BR> AS’) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules <BR> thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations & Disclosure <BR> Requirements) Regulations 2015. <BR> <BR> iii) The Company is engaged in the single operating segment "Performance Chemicals". <BR> <BR> iv) On November 21, 2025, the Government of India notified the four Labour Codes - the Code <BR> on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and <BR> the Occupational Safety, Health and Working Conditions Code, 2020 (hereinafter referred to <BR> as the “New Labour Codes”) - consolidating 29 existing labour laws. The Ministry of Labour <BR> & Employment published draft Central Rules and FAQs to enable assessment of the financial <BR> impact due to changes in regulations. <BR> <BR> In accordance with the New Labour Codes, the Company has assessed and disclosed the <BR> incremental impact of these changes on the basis of best information available, which has <BR> resulted in increase in provision for employee benefits by Rs. 208 lakh. Considering the impact <BR> arising out of an enactment of the new legislation is an event of non-recurring nature, the <BR> Company has presented such incremental impact as “Impact of New Labour Codes” under <BR> “Exceptional Items” in the statement of unaudited standalone financial results for the quarter <BR> and nine months ended December 31, 2025. <BR> <BR> The Company continues to monitor the finalisation of Central/ State Rules and clarifications <BR> from the Government on other aspects of the New Labour Codes and will continue to assess <BR> the accounting implications, basis such developments/ guidance. <BR> <BR> v) During the previous year, the Company had received demand order from Department of <BR> Goods and Services tax (Government of Maharashtra) office of the Dy. commissioner of state <BR> tax relating to FY 2019-20 of Rs. 769 lakhs including interest and penalty on account of nonpayment <BR> of Goods and Service Tax on transfer of leasehold right by the Company in that year. <BR> The Company, after taking view of their legal counsel had decided to avail benefit of Amnesty <BR> Scheme u/s 128A of CGST Act, 2017 and paid Rs. 418 lakh towards full and final settlement <BR> of the above demand order in the previous year. Considering the amount being material for the <BR> interim period, the same has been shown as exceptional item in the statement of profit and loss <BR> for the previous year. <BR> <BR> vi) During the quarter ended 30th September 2025, the Company had received final orders from <BR> ITAT for AY 2008-09 and 2009-10 in favour of the Company. Further, during the quarter <BR> ended 31st December 2025, the Company has received final order from ITAT for AY 2017-18 <BR> and received orders from CIT(A) for AY 2007-08, 2012-13, 2013-14, 2015-16, 2016-17 <BR> partially in favour of the Company. Consequently, the Company has accrued interest income <BR> amounting to Rs.186 lakh and Rs 468 lakh on income tax refunds during the quarter and nine <BR> months ended 31st December 2025 respectively. Further, the Company has reversed the <BR> provision for the income tax amounting Rs. 200 lakh in respect of AY 2008-09 and AY 2009- <BR> 10 during nine months ended 31st December 2025.2025-04-012025-12-31UnauditedStandalone8182700000108000000829070000046758000002100000041870000075640000011810000019600000014180000007604000000686700000-208000006659000001216000002980000015140000005145000000000514500000-22000005123000001226000001041.9741.970041.9741.97Other Expenses480100000Other Expenses1418000000Amount of items that will not be reclassified to profit and loss-700000-700000Amount of items that will not be reclassified to profit and loss-3000000-3000000-200000-80000000-500000-220000000000