5433182026-07-012026-09-305433182026-09-305433182026-03-315433182026-04-012026-09-305433182026-07-012026-09-30in-capmkt:OtherExpenses1Member5433182026-04-012026-09-30in-capmkt:OtherExpenses1Member5433182026-09-30OtherNoncurrentFinancialAssetsDomain15433182026-09-30OtherNoncurrentAssetsDomain15433182026-09-30OtherCurrentFinancialAssetsDomain15433182026-09-30OtherCurrentAssetsDomain15433182026-09-30OtherNoncurrentFinancialLiabilitiesDomain15433182026-09-30OtherNoncurrentLiabilitiesDomain15433182026-09-30OtherCurrentFinancialLiabilitiesDomain15433182026-09-30OtherCurrentLiabilitiesDomain15433182026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15433182026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares543318CLEANNOTLISTEDINE227W01023CLEAN SCIENCE AND TECHNOLOGY LIMITEDMain BoardEquity2026-04-012027-03-312026-10-312026-10-17INRMillionsQuarterlySecond quarterSingle segmentSpeciality Chemicals2026-10-3112:00:002026-10-3114:20:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated299390000056640000305054000014893200000-2118000001597100001937000021377000063601000023063800007441600000744160000202200000-152900001869100000557250000000055725000060000055785000000001062800001005.245.245.245.241. The Statement has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 "Interim Financial Reporting" (Ind AS 34) prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time and the provisions of the Companies Act 2013 and other accounting principles. <br /> <br /> 2. The above results have been subjected to Limited Review by the statutory auditors of the Company in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at its meeting held on October 31, 2026. <br /> <br /> 3. Standalone information: <br /> <br /> Particulars Quarter Ended Half Year Ended <br /> Sep 26 Apr to Sep 26 <br /> <br /> Revenue 2329.32 4400.36 <br /> Profit before tax 739.14 1714.37 <br /> Profit for the period / year 553.51 1286.42 <br /> Other comprehensive income 0.61 1.21 <br /> Total comprehensive income 554.12 1287.63 <br /> <br /> 4. The Group is exclusively engaged in the business of manufacturing of organic chemicals. This in the context of the Ind AS 108 Operating Segments, is considered to constitute one single primary segment. <br /> <br /> 5. During the half year ended September 30, 2026, 6,822 equity shares of Rs. 1/- each fully paid-up, were allotted upon exercise of the vested stock options pursuant to the Company's Employee Stock Option Scheme, 2021 (ESOP 2021). <br /> <br /> 6. Clean-Fino Chem Limited (the “Subsidiary”), has entered into an agreement on July 16, 2026 for a long-term strategic collaboration with Geneus Chem AG, a company incorporated under the laws of Switzerland. The agreement is for manufacturing and supply of advanced grades of HALS Products on a worldwide exclusive basis and includes, inter alia, provisions relating to minimum offtake commitments and pricing mechanism. In lieu of above collaboration, Geneus Chem AG has agreed to issue warrants to the Subsidiary which are exercisable within a period of four years from the date of issue. Upon exercise of the share warrants, the Subsidiary will acquire 25% of the share capital of Geneus Chem AG on a fully diluted basis and will be required to pay a nominal price per common share to Geneus Chem AG. Subsequent to the half year ended September 30, 2026, the Subsidiary has successfully conducted and completed the product trails for these advanced grades of HALS Products. <br /> <br /> 7. During the quarter, the Maharashtra GST Department conducted search and inspection proceedings under Section 67 of the Maharashtra GST Act, 2017 at the registered office and manufacturing units of the Company and its wholly owned subsidiary, which concluded on September 29, 2026. Pursuant to the said proceedings, the Department has indicated GST liability of Rs.99.85 million under reverse charge mechanism, eligible for input tax credit, together with an interest liability and certain non-creditable tax liabilities aggregating to Rs. 20.20 million. However, discussions with the GST authorities in relation to the determination of the final liability and the related interest are ongoing and the amounts have not yet been finally concluded/ appropriated by the Department. <br /> The Company has deposited amounts corresponding to the aforesaid RCM liability and related interest in its GST electronic cash ledger. Based on its assessment of the matter, the Company has recognized a provision towards the interest and certain non-creditable tax liabilities aggregating to Rs. 20.20 million in the consolidated financial results for the quarter ended September 30, 2026. <br /> <br /> 8. Clean Science and Technology Limited (CSTL), through its wholly owned subsidiary Clean Fino-Chem Limited (CFCL), has incorporated Clean Science International B.V. in the Netherlands. The incorporation is part of the Group's strategic initiative to strengthen its international presence and support its growing business activities in Europe. <br /> <br /> 9. The consolidated results of the Group are available on the Company's website, www.cleanscience.co.in and also on the website of the BSE Limited, www.bseindia.com and National Stock Exchange of India Limited, www.nseindia.com, where the shares of the Company are listed. <br /> 2026-04-012026-09-30UnauditedConsolidated5678220000278820000595704000027578000000-431210000325990000198900004242400001140660000423737000017196700000171967000041521000013710000428920000012907500000000129075000012100001291960000000010628000010012.1412.1412.1412.14Other expenses636010000Other expenses1140660000736014000015635000000063350000000466240000001727000048351000012555000075880000967193000022154400003500940000262900000016144000039660000088000006339840000241000097420000095318900000019203820000106280000166119700001671825000001671825000000003916000039160000031232000000351480000039850000159398000016338300002570700001890900000101050000217900001203500002134090000248557000019203820000Other non-current financial assets17270000Other non-current assets75880000Other current financial assets8800000Other current assets974200000Other non-current financial liabilities39160000Other non-current liabilities0Other current financial liabilities257070000Other current liabilities10105000019890000-678220000-5480400000-1161000000-9000022000004767700000152000000424240000017200000358000000-2878000001983000010310000-162300000-79690000-127290000-267900000-65691000010627600000003441400000718620000005059310000484519000000006275000076390000000000000000162300000101900000000003033000000-396300000000000341000000004251400001985000000-441580000-119260000500000-118760000280200000161440000Remeasurements of post employment benefit obigations.800000800000Remeasurements of post employment benefit obigations.161000016100002000004000006000001210000