5433362025-10-012025-12-315433362025-12-315433362025-04-012025-12-315433362025-10-012025-12-31in-capmkt:OtherExpenses1Member5433362025-10-012025-12-31in-capmkt:OtherExpenses2Member5433362025-10-012025-12-31in-capmkt:OtherExpenses3Member5433362025-10-012025-12-31in-capmkt:OtherExpenses4Member5433362025-10-012025-12-31in-capmkt:OtherExpenses5Member5433362025-10-012025-12-31in-capmkt:OtherExpenses6Member5433362025-10-012025-12-31in-capmkt:OtherExpenses7Member5433362025-10-012025-12-31in-capmkt:OtherExpenses8Member5433362025-10-012025-12-31in-capmkt:OtherExpenses9Member5433362025-10-012025-12-31in-capmkt:OtherExpenses10Member5433362025-04-012025-12-31in-capmkt:OtherExpenses1Member5433362025-04-012025-12-31in-capmkt:OtherExpenses2Member5433362025-04-012025-12-31in-capmkt:OtherExpenses3Member5433362025-04-012025-12-31in-capmkt:OtherExpenses4Member5433362025-04-012025-12-31in-capmkt:OtherExpenses5Member5433362025-04-012025-12-31in-capmkt:OtherExpenses6Member5433362025-04-012025-12-31in-capmkt:OtherExpenses7Member5433362025-04-012025-12-31in-capmkt:OtherExpenses8Member5433362025-04-012025-12-31in-capmkt:OtherExpenses9Member5433362025-04-012025-12-31in-capmkt:OtherExpenses10Member5433362025-10-012025-12-31in-capmkt:ReportableSegments1Member5433362025-10-012025-12-31in-capmkt:ReportableSegments2Member5433362025-04-012025-12-31in-capmkt:ReportableSegments1Member5433362025-04-012025-12-31in-capmkt:ReportableSegments2Member5433362025-10-012025-12-31in-capmkt:ReportableSegments1Member5433362025-10-012025-12-31in-capmkt:ReportableSegments2Member5433362025-04-012025-12-31in-capmkt:ReportableSegments1Member5433362025-04-012025-12-31in-capmkt:ReportableSegments2Member5433362025-10-012025-12-31in-capmkt:ReportableSegments1Member5433362025-12-31in-capmkt:ReportableSegments1Member5433362025-10-012025-12-31in-capmkt:ReportableSegments2Member5433362025-12-31in-capmkt:ReportableSegments2Member5433362025-10-012025-12-31in-capmkt:ReportableSegments1Member5433362025-12-31in-capmkt:ReportableSegments1Member5433362025-10-012025-12-31in-capmkt:ReportableSegments2Member5433362025-12-31in-capmkt:ReportableSegments2Member5433362025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15433362025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543336CHEMPLASTSNOTLISTEDINE488A01050CHEMPLAST SANMAR LIMITEDMain BoardEquity2025-04-012026-03-312026-02-072026-01-31INRCroresQuarterlyThird quarterMulti segment2026-02-0711:45:002026-02-0714:00:00Not applicable2025-10-012025-12-31UnauditedConsolidated83514000005380000084052000005655300000070400000650300000582400000531800000254290000010033100000-16279000000-16279000000-435900000-4359000000-11920000000000-1192000000-7600000-119960000000-119960000007906000005-7.45-7.4500-7.45-7.451.04-0.5089-1.68931.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 nine months ended 31st December 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 07th February 2026. The statutory auditors have carried out a limited review for the quarter and nine months ended 31st December 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 Group's 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 Rs. 45.07 crores reversed during the nine months ended 31st December 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.On 21st November 2025, the Government of India notified the four Labour Codes - the Code on wages 2019, the Industrial Relations Code 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 - 29 existing labour laws, collectively referred to as the New Labour Codes. For the quarter and nine months ended 31st December 2025, the Group has assessed and recorded the incremental impact of these changes amounting to INR 2.68 crores, determined taking into consideration the best information available read with the FAQs released by Ministry of Labour and Employment and Institute of Chartered Accountants of India. The Group continues to monitor developments on the rules to be notified by regulatory authorities, including clarifications or additional guidance from authorities and will continue to assess the accounting implications basis such developments or guidance. <BR> 7.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> 2025-04-012025-12-31UnauditedConsolidated2968240000021370000029896100000192731000000217700000194900000017777000001585600000820690000033010000000-31139000000-31139000000-769000000-7690000000-23449000000000-2344900000-11300000-235620000000-235620000007906000005-14.67-14.6700-14.67-14.671.040.033-0.7362Higher debt equity ratio is mainly on account of drop in profitss during April to Dec 2025Drop in ration is mainly on account of drop in profitPower and fuel1377400000Stores consumed216800000Insurance57700000Rates and taxes22100000Repairs and maintenance236500000Freight and handling94800000Difference in foreign exchange (net)122000000Outside processing expenses22800000Legal and Professional fees74100000Miscellaneous expenses318700000Power and fuel4498700000Stores consumed742900000Insurance165800000Rates and taxes65800000Repairs and maintenance656800000Freight and handling309900000Difference in foreign exchange (net)295400000Outside processing expenses107900000Legal and Professional fees349100000Miscellaneous expenses1014600000Specialities5043400000Commodity4038300000Specialities15577400000Commodity159192000009081700000314966000007303000001814200000835140000029682400000Specialities-509900000Commodity-535800000Specialities-799000000Commodity-542200000-1045700000-13412000005824000001777700000-200000-5000000-1627900000-3113900000Specialities48434100000Commodity1541190000063846000000-98960000062856400000Specialities23241400000Commodity2227650000045517900000-98960000044528300000Operating 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 <BR> <BR> Re-measurement of defined benefit plans-10300000-10300000Re-measurement of defined benefit plans-15200000-15200000-2700000-3900000-7600000-11300000