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In terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements 2015, this Statement of Audited Standalone Financial Results for the quarter and year ended 31st March 2026 Audited 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 25th May 2026. The statutory auditors have expressed an unmodified opinion on the Audited Standalone Financial Results. <BR> The figures for the quarter ended 31st March, 2026 and 31st March, 2025 are the balancing figures between audited figures in respect of the full financial year and year to date figure up to the third quarter of the relevant financial year which were subject to limited review. <BR> <BR> 2. The Audited Standalone Financial Results of the Company have been prepared in accordance with Indian Accounting Standards Ind AS notified under Section 133 of the Companies Act, 2013 read with the Companies Indian Accounting Standards Rules, 2015 as amended and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 Listing Requirements. <BR> <BR> 3. The Companys operations predominantly relate to manufacture and sale of Speciality Chemicals. As the Company's 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. The Company has disclosed the segment information in the consolidated financial results. <BR> <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 respectively for the year ended 31st March 2025. <BR> <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> <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 year ended March 31, 2026, the Company has assessed and recorded the incremental impact of these changes amounting to Rs 3.49 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 Company 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> <BR> 7. The Companys wholly owned subsidiary - CCVL is engaged in the production and sale of Suspension PVC S-PVC. Pursuant to significant regulatory and market developments in last few months and including non notification of and consequent dropping of the expected anti-dumping duty on S-PVC, removal of customs duty on import of S-PVC, significant reduction in S-PVC prices on account of low priced imports, raw material price volatility due to West-Asia crisis, the Company has revised its budgets or cash flow projections and has done a detailed evaluation of the carrying value of its investment in CCVL as at 31 March 2026 with the help of an independent valuer. Based on such evaluation, the Company has recorded an impairment provision of Rs. 898 Crores as an exceptional item for the quarter and year ended 31 March 2026. <BR> <BR> 8. This Financial Results is also available on the stock exchange websites www.bseindia.com and www.nseindia.com and on our website www.chemplastsanmar.com.2025-04-012026-03-31AuditedStandalone216998000001457000002184550000089508000001274700000226400000179080000010691000001563800000837540000023251000000-1405500000-8980000000-103855000000-351600000-3516000000-100339000000000-100339000001800000-10032100000790600000516978000000-63.46-63.4600-63.46-63.460.370.6335-0.3247Increase in ratio due to increase in earnings for debt serviceIncrease in ratio is due to increase in earnings for interest servicePower and fuel1292300000Stores consumed92000000Repairs and maintenance182100000Freight and handling122100000Insurance32400000Outside processing expenses15600000Difference in foreign exchange (net)21900000Rates and taxes33900000Legal and Professional fees78700000Miscellaneous expenses176300000Power and fuel5279700000Stores consumed376200000Repairs and maintenance695600000Freight and handling409400000Insurance131200000Outside processing expenses123500000Difference in foreign exchange (net)142700000Rates and taxes88100000Legal and Professional fees312600000Miscellaneous expenses816400000340583000003356200000004120000000065768000000037550000069523000007210000039700000044877100000391400000001698000000275860000032880000034340000050750000056363000000135840000010908700000005578580000079060000031144100000319347000003193470000068838000000003750000007258800000031744000000104700000105379000004915000000787000005813700000589240000016561000001246350000067660000001731000000133132000002385110000055785800000Investement53900000Other financial assets321600000Other non-current assets397000000(v) Derivative assets299400000(vi) Other financial assets208100000Other current assets1358400000Other financial liabilities375000000Other non-current liabilities104700000Other financial liabilities1656100000Other current liabilities622200000Provisions54400000106910000043600000309500000000000-22570000000015638000000-110000000037580000001286000000-3970000000-50000008980000000011588900000120340000000075000000119590000000053500000000014000003082200000000000000000034340000000001238000000163800000-3190100000000000001583660000014080200000114000000103610000000708900000-12853000000-128530000040439000002758600000-10200000-2400000260000060000076000001800000Chemplast Sanmar Limited******Chemplast Cuddalore Vinlys Ltd (CCVL)******SubsidiarySale of goods or services9000000000Approved1321800000-110500000703100000Chemplast Sanmar Limited******Chemplast Cuddalore Vinlys Ltd (CCVL)******SubsidiaryPurchase of goods or services2698200000Approved756500000-110500000703100000Chemplast Sanmar Limited******Chemplast Cuddalore Vinlys Ltd (CCVL)******SubsidiaryAny other transactionRent Paid1800000Approved1800000-110500000703100000Chemplast Sanmar Limited******Chemplast Cuddalore Vinlys Ltd (CCVL)******SubsidiaryAny other transactionReimbursement received57400000Approved57400000-110500000703100000Chemplast Sanmar Limited******Chemplast Cuddalore Vinlys Ltd (CCVL)******SubsidiaryAny other transactionReimbursement paid242600000Approved187500000-110500000703100000Chemplast Sanmar Limited******TCI Sanmar Chemicals S.A.E.******Fellow SubisdaryAny other transactionReimbursement received75000000Approved3590000000Chemplast Sanmar Limited******Chemplast Cuddalore Vinlys Ltd (CCVL)******SubsidiaryInter-corporate deposit400000000Approved3432000000343400000Chemplast Sanmar Limited******Chemplast Cuddalore Vinlys Ltd (CCVL)******SubsidiaryInterest received200000Approved20000003434000002704300000AuditedtrueB S R & Co. 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