5433362026-01-012026-03-315433362026-03-315433362025-03-315433362025-04-012026-03-315433362026-01-012026-03-31in-capmkt:OtherExpenses1Member5433362026-01-012026-03-31in-capmkt:OtherExpenses2Member5433362026-01-012026-03-31in-capmkt:OtherExpenses3Member5433362026-01-012026-03-31in-capmkt:OtherExpenses4Member5433362026-01-012026-03-31in-capmkt:OtherExpenses5Member5433362026-01-012026-03-31in-capmkt:OtherExpenses6Member5433362026-01-012026-03-31in-capmkt:OtherExpenses7Member5433362026-01-012026-03-31in-capmkt:OtherExpenses8Member5433362026-01-012026-03-31in-capmkt:OtherExpenses9Member5433362026-01-012026-03-31in-capmkt:OtherExpenses10Member5433362025-04-012026-03-31in-capmkt:OtherExpenses1Member5433362025-04-012026-03-31in-capmkt:OtherExpenses2Member5433362025-04-012026-03-31in-capmkt:OtherExpenses3Member5433362025-04-012026-03-31in-capmkt:OtherExpenses4Member5433362025-04-012026-03-31in-capmkt:OtherExpenses5Member5433362025-04-012026-03-31in-capmkt:OtherExpenses6Member5433362025-04-012026-03-31in-capmkt:OtherExpenses7Member5433362025-04-012026-03-31in-capmkt:OtherExpenses8Member5433362025-04-012026-03-31in-capmkt:OtherExpenses9Member5433362025-04-012026-03-31in-capmkt:OtherExpenses10Member5433362026-03-31OtherNoncurrentFinancialAssetsDomain15433362026-03-31OtherNoncurrentAssetsDomain15433362026-03-31OtherCurrentFinancialAssetsDomain15433362026-03-31OtherCurrentFinancialAssetsDomain25433362026-03-31OtherCurrentAssetsDomain15433362026-03-31OtherNoncurrentFinancialLiabilitiesDomain15433362026-03-31OtherNoncurrentLiabilitiesDomain15433362026-03-31OtherCurrentFinancialLiabilitiesDomain15433362026-03-31OtherCurrentLiabilitiesDomain15433362026-03-31OtherCurrentLiabilitiesDomain25433362026-01-012026-03-31in-capmkt:ReportableSegments1Member5433362026-01-012026-03-31in-capmkt:ReportableSegments2Member5433362025-04-012026-03-31in-capmkt:ReportableSegments1Member5433362025-04-012026-03-31in-capmkt:ReportableSegments2Member5433362026-01-012026-03-31in-capmkt:ReportableSegments1Member5433362026-01-012026-03-31in-capmkt:ReportableSegments2Member5433362025-04-012026-03-31in-capmkt:ReportableSegments1Member5433362025-04-012026-03-31in-capmkt:ReportableSegments2Member5433362026-01-012026-03-31in-capmkt:ReportableSegments1Member5433362026-03-31in-capmkt:ReportableSegments1Member5433362026-01-012026-03-31in-capmkt:ReportableSegments2Member5433362026-03-31in-capmkt:ReportableSegments2Member5433362026-01-012026-03-31in-capmkt:ReportableSegments1Member5433362026-03-31in-capmkt:ReportableSegments1Member5433362026-01-012026-03-31in-capmkt:ReportableSegments2Member5433362026-03-31in-capmkt:ReportableSegments2Member5433362026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543336CHEMPLASTSNOTLISTEDINE488A01050CHEMPLAST SANMAR LIMITEDMain BoardEquity2025-04-012026-03-312026-05-252026-05-19INRCroresQuarterlyFourth quarterMulti segment2026-05-2517:45:002026-05-2518:50:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated125555000006770000012623200000623480000001009300000700300000576200000545900000266770000011734200000889000000-1499200000-6102000000-156400000-1564000000-4538000000000-45380000015200000-43860000000007906000005-2.87-2.8700-2.87-2.871.111.78232.81991. In terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, this Statement of audited Consolidated Financial Results for the quarter and Year ended 31st March 2026 Audited 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 25th May 2026. The statutory auditors have expressed an unmodified opinion on the Audited Consolidated 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 Consolidated Financial Results of the Group 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 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> <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 respectively for the year ended 31st March 2025. <BR> <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> <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 Group has assessed and recorded the incremental impact of these changes amounting to Rs 4.86 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> <BR> 7. Pursuant to the West-Asia crisis and anticipated challenges in availability of raw materials, the Subsidiary Company has entered into certain non-cancellable procurement arrangements in March 2026 that are onerous in nature. In view of the applicable accounting standards, the Subsidiary Company has recorded an aggregate charge of Rs 149.92 Crores as exceptional items for the quarter and year ended 31st March, 2026, comprising provision for onerous contracts amounting to Rs 113.77 Crores and related writedown of Rs 36.15 Crores in the carrying value of raw materials to the levels corresponding to the expected net realizable value of finished goods. <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.2025-04-012026-03-31AuditedConsolidated422379000002814000004251930000025507900000012270000002649300000235390000021315000001087460000044744200000-2224900000-1499200000-37241000000-925400000-9254000000-27987000000000-27987000003900000-279480000000007906000005-1791300000-17.7-17.700-17.7-17.71.110.49040.0553Higher debt equity ratio is mainly on account of drop in profits during April to Mach 2026Increase in ratio due to increase in earnings for debt serviceIncrease in ratio due to increase in earnings for interest service.Power and fuel1482200000Stores consumed269000000Insurance55800000Rates and taxes35900000Repairs and maintenance234500000Freight and handling130600000Difference in foreign exchange (net)59200000Outside processing expenses15600000Legal and Professional fees104100000Miscellaneous expenses280800000Power and fuel5980900000Stores consumed1011900000Insurance221600000Rates and taxes101700000Repairs and maintenance891300000Freight and handling440500000Difference in foreign exchange (net)354600000Outside processing expenses123500000Legal and Professional fees453200000Miscellaneous expenses1295400000438185000003413900000004120000000076500000004541000005306000001101000004235000004833780000060168000000922200000430390000010251000000111180000073630000001434700000148145000000063152300000790600000167557000001754630000001754630000011049500000000413300000114628000000438820000003770000001622800000084689000001239000001624910000016373000000222780000027069700000213520000001731000000293780000004560600000063152300000Other financial assets454100000Other non-current assets423500000Derivative Asset872400000Other financial asset239400000Other current assets1434700000Other financial liabilities413300000Other non-current liabilities377000000Other financial liabilities2227800000Other current liabilities923000000Provisions1212200000Specialities6122400000Commodity6697200000Specialities21699800000Commodity22616400000128196000004431620000026410000020783000001255550000042237900000Specialities462400000Commodity-499900000Specialities-336600000Commodity-1042100000-37500000-13787000005762000002353900000-3500000-8500000-610200000-3724100000Specialities49205500000Commodity1559590000064801400000-164910000063152300000Specialities23851100000Commodity2340400000047255100000-164910000045606000000Operating 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 segment23539000001946000001321300000000000-48260000000021315000000-140000000094410000002476000000-10314000000-50000014835000000066654000002941300000000-160000002942900000000761000000000140000031608000000000000000000000002510000000663100000-232140000000000000318526000003102940000011400000023345000000-343200000-1865900000-12444000000-124440000055483000004303900000-20400000-520000052000001300000152000003900000AuditedtrueB S R & Co. LLPtrue2028-07-31