BODALCHEM2026-04-012026-06-30BODALCHEM2026-04-012026-06-30in-capmkt:OtherExpenses1MemberBODALCHEM2026-04-012026-06-30in-capmkt:OtherExpenses2MemberBODALCHEM2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1BODALCHEM2026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares524370BODALCHEMNOTLISTEDINE338D01028BODAL CHEMICALS LIMITEDMain BoardEquity2026-04-012027-03-312026-08-052026-07-27INRMillionsQuarterlyFirst quarterSingle segmentIn line with Ind AS - 108 - "Operating Segments", the operations of the Company fall under Chemical Business which is considered to be the only reportable business segment.2026-08-0516:33:002026-08-0518:15:00Not applicable2026-04-012026-06-30UnauditedConsolidated7090410000614700007151880000481113000061280000-610530000327480000185720000174040000181156000067606800003912000000391200000950000864600008741000003037900000000303790000-112600002925300003037900000-11260000025189000022.412.41002.412.41Notes on consolidated financial results: <br /> <br /> The above unaudited consolidated financial results have been reviewed and considered by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 05th August 2026. <br /> <br /> The Statutory Auditors have carried out a "Limited Review" of the above results as per Regulation 33 of the SEBI [Listing Obligation and Disclosure Requirements] Regulations, 2015. <br /> <br /> The consolidated financial results are prepared in accordance with principles and procedures as set out in the IND AS 110 "Consolidated financial statements” prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued there under. <br /> The consolidated financial results include financial results of the following entities: <br /> i. Bodal Chemicals Limited - Parent <br /> ii. Bodal Chemicals Trading Pvt. Ltd.-Wholly Owned Subsidiary <br /> iii. Bodal Chemicals Trading (Shijiazhuang) Co., Ltd. -Wholly Owned Subsidiary <br /> iv. Sener Boya Kimya Tekstil Sanayi Ve Ticaret Anonim Sirketi - Wholly Owned Subsidiary <br /> v. Bodal Bangla Ltd. - Wholly Owned Subsidiary <br /> Vi. Senpa Dis Ticaret Anonim Sirketi - Step down subsidiary- (wholly owned subsidiary of Sener Boya Kimya Tekstil Sanayi Ve <br /> Ticaret Anonim Sirketi) <br /> Vii. Plutoeco Enviro Association - Associate Company <br /> Viii. PT Bodal Chemicals Indonesia - Wholly Owned Subsidiary <br /> <br /> The figures for the quarter ended 31st March, 2026 are the balancing figures between audited figures for the previous financial year ended 31st March, 2026 and the unaudited published year-to-date figures up to 31st December, 2025, being the date of the end of the third quarter of the previous financial year which was subjected to limited review. <br /> <br /> These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in section 133 of the Companies Act, 2013 (read with SEBI Circular CIR/CFD/FAC/62/2016 dated 05 July 2016 and other recognised accounting practices and policies). <br /> <br /> Revenue from Operations includes SGST incentive income recognised under the Punjab Industrial Incentive Scheme amounting to Rs. 25.71 million. The incentive has been recognised based on management's assessment of reasonable certainty of receipt and the amount recognised has been computed based on the eligible net SGST for the quarter in accordance with the applicable scheme provisions and is subject to final verification by the competent authority. <br /> <br /> As disclosed in the financial results for the quarter and year ended March 31, 2025, a fire incident occurred in December 2024 at the blending operations area of the Dyes Plant at Unit 7, resulting in damage to inventories and certain property, plant and equipment. During quarter ended 30th September 2025, the Group received an insurance claim of Rs. 47.11 million against a total claim of Rs. 59.91 million. The balance amount of Rs. 12.80 million has been recognized as Loss due to Fire, out of which Rs. 12.50 million was booked in FY 2024-25, and the remaining amount of Rs. 0.30 million has been booked under Exceptional Items in the year ended 31st March 2026. The insurance claim has been fully settled. <br /> <br /> The Group has applied Ind AS 29 - 'Accounting of Hyperinflationary economies' on its subsidiary and step-down subsidiary in Turkey. Turkish Lira is functional currency of the aforesaid subsidiaries in Turkey. In preparing the consolidated financial results for the quarter ended 30th June 2026, the non-monetary assets/ liabilities/ owner’s equity and statement of profit and loss of the aforesaid subsidiaries have been restated to the measuring unit current as on the reporting date by applying consumer price index of the Turkish economy. <br /> <br /> The net impact of restatement in respect of the aforesaid subsidiaries under Ind AS 29 of Rs.13.10 million has been debited to other expenses in the consolidated financial results for the quarter ended 30th June 2026 and impact till 31st March 2026 of Rs.15.29 million has been credited in the opening retained earnings as at 01st April 2026. <br /> <br /> In line with Ind AS - 108 – “Operating Segments”, the operations of the Group fall under Chemical Business which is considered to be the only reportable business segment. <br /> Other Expenses1798460000Loss arising from Company's Subsidiary operating in hyperinflationary economies [Refer Note 8]13100000Remeasurements of the defined benefit plans-970000-970000-240000Exchange differences in translating the financial statements of foreign subsidiaries-10530000-105300000-11260000