Interim report
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13th November, 2025 BSE Limited Department of Corporate Services Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400 001 Scrip Code - 543336 National Stock Exchange of India Limited Exchange Plaza, Bandra-Kurla Complex, Mumbai- 400 051 Scrip Symbol: CHEMPLASTS Dear Sir/Madam, Sub: Outcome of Board Meeting - Approval of Un audited Standalone and Consolidated Financial Results for the Quarter and Half year ended 30th September, 2025 In continuation of our earlier letter dated 10th November, 202 5 and pursuant to Regulation 33 of the SE BI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose the Un audited Standalone as well as Consolidated Financial Results of the Company for the quarter and half year ended 30th September, 2025 together with the Limited Review Report on the above by the Statutory Auditors of the Company. The above have been duly approved by the Board of Directors at its meeting held today, which commenced at 3.00 P.M and concluded at 5.10 P.M This is for your information and records. Thanking you, Yours faithfully, For CHEMPLAST SANMAR LIMITED M Raman Company Secretary & Compliance Officer Memb. No. ACS 6248 A SANMAR Chemplast Sanmar Umited Regd Office: 9 Cathedral Road Chennai 600 086 India Tel + 91 44 2812 8500 E-mail: csl@sanmargroup.com www.chemplastsanmar.com CIN L24230TN1985PLC011637
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BS R & Co. LLP Chartered Accountants KRM Tower, 1st and 2nd Floors No. 1, Harrington Road, Chetpet Chennai - 600 031 , India Telephone: +91 44 4608 3100 Fax: +91 44 4608 3199 Limited Review Report on unaudited standalone financial results of Chemplast Sanmar Limited for the quarter ended 30 September 2025 and year to date results for the period from 1 April 2025 to 30 September 2025 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Chemplast Sanmar Limited 1. We have reviewed the accompanying Statement of unaudited standalone financial results of Chemplast Sanmar Limited (hereinafter referred to as "the Company") for the quarter ended 30 September 2025 and year to date results for the period from 1 April 2025 to 30 September 2025 ("the Statement"). 2. This Statement, which is the responsibility of the Company's management and approved by its Board of Directors, has 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 ("Listing Regulations"). Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement , prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed , or that it contains any material misstatement . Chennai 13 November 2025 For BS R & Co. LLP Chartered Accountants Firm's Registration No.:101248W/W-100022 S Sethuraman Partner Membership No.: 203491 UDIN:25203491 BMLJUQ561 7 Registered Office BS R & Co (a partnership firm 'Mlh Reg1stra1ton No 8A61223) converted into BS R & Co LLP (a L1m1ted l 1ab1hty Partnership with LLP Reg1strat1on No AAB·8181) 'Mlh effect from October 14 2013 14th Floor. Central B Wng and North C \/!Jing, Nesco ff Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai. 400063 Page 1 of 1
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CHEMPLAST SANMAR LIMITED Regd.Office : 9, Cathedra l Road, Chennai - 600 086 Tel: 91 44 2812 8500 Website : www.chemp lastsanmar.com E-mail id: grd@sanmargroup.com CIN: L24230TN1985 PLC011637 !Unaudited Standalone Financial Results for the Quarter and Half-Year Ended 30th September 2025 Quarter Ended S.No. Particulars 30/09/2025 30/06/2025 (Unaudited ) (Unaudited) 1 Revenue from operations 558.12 495.28 2 Other income 2.98 5.38 3 Total Income (1+2) 561,10 500.66 4 Expenses a) Cost of materials consumed 208.36 288.94 b) Purchase of stock-in-trade 94.49 2.59 c) Changes in inventories of stock-in-trade , finished goods and (24.00) (77.34) work- in-progress d) Employee benefits expense 43.73 41 .06 el Finance costs 27.99 26.37 fl Deoreciation and amortisation exoense 38.01 39.17 g) Other exoenses 217.59 218.07 Total Expenses 606.17 538.86 5 Profit/(Lossl before tax (3 - 4) (45.07) (38.20) 6 Tax exoense (Refer Note 4) Current tax - - Deferred tax (9.54) (9.781 Total (9.54 (9.78 7 Profit/(Loss) after tax (5 - 6) (35.53) (28.42) 8 Other comprehensive income Items that will not be reclassified to profit or loss in subseq uent periods Re-mea surement of defined benefit plans (0.12) (0.13) Income Tax expense relating to remeasurement of defined 0.03 0.03 benefit plans Revaluation of property, plant and equipment (Refer Note 5) - - Income tax expense relat ing to revaluation of property , plant - and eauipment /Refer Note 4 and 5) Other Comprehensive Income for the period / year (0.09) (0.10 1 9 Total comp rehensive income (7 + 8) (35.62 (28.52) 10 Paid-up equity share capital (Face value of Rs 5 each) 79.06 79.06 11 Other eauity excluding revaluation reserve 12 Other equity 13 Earnings per share (in Rs) - not annualised for periods other than March 31 , 2025 a. Basic (225) (1.80) b. Diluted (2.25) (1.80) (Rs in Crores) Half year Ended Year Ended 30/09/2024 30/09/2025 30/09/2024 31/03/2025 (Unaudited) (Unaudited) (Unaudited) (Audited) 516.25 1,053.40 1,076.07 2,387.61 4.83 8.36 9.03 21 .1 3 521.08 1,061.76 1,085.10 2,408 .74 233.09 497.30 460.81 991.05 - 97.08 107.38 287.37 13.03 (101.34) (58.32) (44.47 ) 44.78 84.79 84.50 184.04 19.65 54.36 39.24 86.81 33.56 77. 18 66.87 148.16 211.26 435.66 422.76 867.68 555.37 1,145.03 1,123.24 2,520.64 (34.29) (83.27) (38.14 (111.90) (0.66) - - - (25.76 (1 9.32 (27.53) (46.33 ) (26.42 (19.32) (27.53) (46.33 (7.87 (63.95 (10.61) (65.57) 0.31 (0.25 0.59 /0.52 (0.05) 0.06 (0.15) 0.13 - - - 351.66 45.07 45.07 70.72 45.33 (0.19) 45.51 421.99 37.46 /64.14) 34.90 356.42 79.06 79.06 79.06 79.06 2,659.18 4,117.62 (0.50 (4.04 (0.67) (4.15) (0.50 (4.04) (0.67) (4.15)
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CHEMPLAST SANMAR LIMITED Regd.Office : 9, Cathedral Road, Chennai - 600 086 Tel 91 44 2812 8500 Website : www.chemplastsanmar.com E-mail id: grd@sanmargroup.com CIN: L24230TN1985PLC011637 I unaudited Standalone Balance Sheet as at 30th September 2025 Particu lars ASSETS Non-current assets Property , plant and equipment Capital work-in-progress Other Intangible assets Right-of-use assets Investments in subsidiary Financial assets (i) Investments (ii) Other financial assets Non-current tax assets (net) Other non-current assets Current assets Inventories Financial assets (i) Trade receivables (ii) Cash and cash equivalents (iii) Bank balance other than (ii) above (iv) Derivative assets (v) Other financial assets Other current assets Total assets EQUITY AND LIABILITIES Equity Equity Share Capital Other Equity Total Equity Liabil ities Non-cu rrent liabilities Financial liabilities (i) Borrowings (ii) Other financial liabilities Deferred tax liabilities (net) Other non-current liabilities Current liabilities Financial liabilities (i) Borrowings (ii) Lease liability (iii) Trade payables • Total outstanding dues of micro enterprises and small enterprises - Total outstanding dues of creditors other than micro enterprises and small enterprises (iv) Derivative liabilities (v) Other financial liabilities Other current liabilities Provisions & - ~ Current tax liabilities (net) c, ~ Co. ( 'Q□.¢ Jotal liabilities * .--t:. g. ,,,f otal eouitv and liabilities ~ (~ I! If is,,,_e>d Acc0..;} (Rs. in Cro res) As at As at 30th September 31st March 2025 2025 (Unaudited) (Audited) 3,415.32 3,454.62 279.42 135.69 5.49 6.63 22.92 8.27 1,555.68 1,555.68 5.39 0.04 30.73 30.46 8.54 6.46 36.14 34.95 5,359.63 5,232.80 525.98 395.76 97.49 143.83 219.49 404 .39 32.05 48.79 13.79 . 17.72 14.22 206.82 199 06 1,113.34 1,206.05 6,472.97 6,438.85 7906 79.06 4,053.48 4,117 .62 4,132.54 4,196.68 679.28 581 .22 38.41 43.11 333.16 352.54 10.47 10.48 1,061.32 987.35 50806 408.20 . 1.12 14.38 4.74 547.49 624.14 . 9.76 162.44 149.41 28.24 40.14 1.19 . 17.31 17.31 1,279.11 1,254.82 2,340.43 2,242.17 6,472.97 6,438.85
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CHEMPLAST SANMAR LIMITED Regd.Office: 9, Cathedral Road, Chennai - 600 086 Tel: 91 44 2812 8500 Website : www.chemp lastsanma r.com E-mail id: grd@sanmargroup .com CIN U24230TN1985PLC011637 Unaudited Standalone Cash Flow Statement for the half-year ended 30th September 2025 (Rs. in Crores) Half year Ended 30/09/2025 30/09/2024 S.No. Particulars (Unaudited) (Unaudited) A. CASH FLOW FROM OPERATING ACTIVITIES: NET PROFIT / (LOSS) BEFORE TAX (83.27) (38.14) Adjustments for: Depreciation and Amortisation expense 77.18 66.87 Finance costs 54.36 39.24 (Profit)/ Loss on sale of property, plant and equipment (Net) (0.02) 0.13 Interest income on financial assets at amortised cost (7.64) (7.61) Difference in fair value of derivative instruments (23.55) (0.55) Unrealised (gain)/ loss of foreign exchange transactions 19.82 - OPERATING PROFIT / (LOSS) BEFORE WORKING CAPITAL CHANGES 36.88 59.94 Adjustments for changes in: Inventories (130.22) (6543) Trade and other receivables 36.17 54 07 Trade and other payables (79.11) 32.99 CASH GENERATED FROM / (USED IN) OPERATIONS (136.28) 81.57 Income taxes paid (Net of refunds) (2 08) (1 .88) NET CASH FROM / (USED IN) OPERATING ACTIVITIES (138.36) 79.69 8. CASH FLOW FROM INVESTING ACTIVITIES Investment made in equity shares (5.35) - Purchase of property, plant and equipment (197.98) (1 4245) Proceeds from sale of property, plant and equipme nt 003 003 Deposits (placed) I realised (Net) (including margin deposit) 16.71 (1 .58) Interest received 7.66 84 3 NET CASH FROM / (USED IN) INVESTING ACTIVITIES (1 78.93) (135.57) C. CASH FLOW FROM FINANCING ACTIVITIES : Proceeds from long-term borrowings 152.35 62.84 Repayment of long-term borrowings (33 90) (16.23) Proceeds from short-term borrowings 659.14 181 30 Repayment of short-term borrowings (592 91) (149.35) Payment of lease liability (1 .14) (2.28) Interest and finance charges paid (51.15) (36.66) NET CASH FROM / (USED IN) FINANCING ACTIVITIES 132.39 39.62 NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS (184.90) (16.26) Cash and cash equivalents at the beginning of the period 404.39 282.72 Cash and cash equivalents at the end of the period 21949 26646
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CHEMPLAST SANMAR LIMITED Notes to Unaudited Standalone Financial Results for the Quarter and Half-Year Ended 30th September 2025 In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements} 2015, this Statement of Unaudited Standalone Financial Results for the quarter and half year ended 30th September 2025 ("Unaudited 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 13th November 2025. The statutory auditors have carried out a limited review for the quarter and half year ended 30th September 2025 and have issued an unmodified review report thereon. 2 The Unaudited Standalone Financial Results of the Company 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. 3 The Company's 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". 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 (includes deferred tax liability of Rs. 18.41 crores and 45.07 crores reversed during the quarter and half year ended 30th September 2024}, respectively for the year ended 31st March 2025. 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. 6 This Unaudited Standalone Financial Results is also available on the stock exchange websites www.bseindia .com and www .nseindia.com and on our website www.chemplastsanmar .com. Place : Chennai Date : 13th November 2025 For and on behalf of the Board ~~st Saama, um;1eo 1 ,~ .--;--- "0 Ramkumar Shankar Managing Director DIN : 00018391 Vijay Sankar Chairman DIN : 00007875
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BS R & Co. LLP Chartered Accountants KRM Tower, 1st and 2nd Floors No. 1, Harrington Road, Chetpet Chennai - 600 031, India Telephone: +91 44 4608 3100 Fax: +91 44 4608 3199 Limited Review Report on unaudited consolidated financial results of Chemplast Sanmar Limited for the quarter ended 30 September 2025 and year to date results for the period from 1 April 2025 to 30 September 2025 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations , 2015, as amended To the Board of Directors of Chemplast Sanmar Limited 1 . We have reviewed the accompanying Statement of unaudited consolidated financial results of Chemplast Sanmar Limited (hereinafter referred to as "the Parent"), and its subsidiary (the Parent and its subsidiary together referred to as "the Group") for the quarter ended 30 September 2025 and year to date results for the period from 1 April 2025 to 30 September 2025 ("the Statement"), being submitted by the Parent pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). 2. This Statement, which is the responsibility of the Parent's management and approved by the Parent's Board of Directors, has 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 Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters , and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the following entities : (i) Chemplast Sanmar Limited; and (ii) Chemplast Cuddalore Vinyls Limited. B S R & Co (a par1nersh1p firm With Reg1strat1on No 8A61223) converted into B S R & Co LLP (a L1m1ted Liability Partnership with LLP Reg1stral1on No AAB-6181 ) with effecI from October 14, 2013 Registered Office 14Ih Floor, Central B Wing and North C VIJing, Nesco IT Park 4, Nesco Center, Western Express Highway , Goregaon (East), Mumbai• 400063 Page 1 of 2
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BS R & Co. LLP Limited Review Report (Continued) Chemplast Sanmar Limited 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that ii contains any material misstatement. Chennai 13 November 2025 For B S R & Co. LLP Chartered Accountants Firm's Registration No.:101248W/W-100022 S Sethuraman Partner Membership No.: 203491 UDIN:25203491 BMLJUR4884 Page 2 of 2
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CHEM PLAST SANMAR LIMITED Regd Office : 9, Cathedral Road, Chennai - 600 086 Tel 91 44 2812 8500 Website: www.chemplastsanmar .com E-mail id: grd@sanmargroup .com CIN L24230TN1985PLC011637 Unaudited Con solidated Financial Results for the Quarter and Half-Year Ended 30th September 2025 Quarter Ended S.No. Particulars 30/09/2025 30/06/2025 (Unaudited) (Unaudited) 1 Reven ue from operatio ns 1,033.20 1,099.90 2 Other income 6.99 9.00 3 Total Income (1 +2) 1,040.19 1,108.90 4 Expe nses a) Cost of materials consumed 649.37 712.41 b) Changes in inventories of stock- in-trade, finished goods and (5.55) 20.28 work-in-progress c) Employee benefits expense 64.75 65.12 d) Finance costs 60.33 59.20 e) Depreciation and amortisa tion expense 52.10 53.28 f) Other expenses 281.38 285.02 Total Expen ses 1,102.38 1,195.31 5 ProfiU(Loss) before tax (3 - 4) (62.19) (86.41) 6 Tax Expense (Refer note 4) Current tax - - Deferred tax (11 15 (22 16' Total (11.15 (22.16) 7 ProfiU(Loss) after tax (5 - 6) (51 .04) (64.25) 8 Other Comprehensive Income Items that will not be reclassified to profit or loss in subsequent periods Re-measurement of defined benefit plans (0.24) (0 25) Income Tax expense relating to remeasurement of defined 0.06 0.06 benefit plans Revaluation of property , plant and equipment (Refer Note 5) - - Income tax expense relating to revaluation of property , plant and equipment (Refer Note 4 and 5) - - Other Compreh ensive Income for the peri od / vear (0.18) (0.19) 9 Total comprehensive income (7 + 8) (51.22 ) (64.44 10 Paid-up equity share capita l (Face value of Rs 5 each) 79.06 79.06 11 Other equity exclud inq revaluation reserve 12 Other equity 13 Earnings per share (in Rs) - not annualised for periods other than - March 31 , 2025 c, ~ ~o. / la. Basic (3 21 ) (4.02) □i9\lilu ted (3.21 ) (4.02) * * n V) -:S t: ~ ~ t'~ " "'"ed Acco'-> (Rs in Crores) Half year Ended Year Ended 30/09/2024 30/09/2025 30/09/2024 31 /03/2025 (Unaudited} (Unaudited) (Unaudited ) (Audited) 992.75 2,1 33.10 2,137.64 4,346.07 10.85 15.99 22.35 47.05 1,003.60 2,149.09 2,159.99 4,393.12 715.35 1,361.78 1,478.50 2,918.46 (91.24) 14.73 (169.82) (165.54) 66.17 129.87 124.50 259.31 56.79 119.53 115.44 235.88 45.30 105.38 90.01 198.91 276.67 566.40 554.57 1,115.17 1,069.04 2,297.69 2,193.20 4,562.19 (65.44) (1 48.60) (33.21 (169.07) (2 93 - 2.68 - (31 25 (33.31) (2852 (58.71 ) (34.18) (33.31) (25.84) (58.71 ) (31.26) (115.29) (7.37' (110.36) 0.39 (0 .49) 0.74 (1.23) (0.07) 0.12 (0.19) 0.31 - - - 41 7.89 45.07 - 4507 61.24 45.39 (0.37) 45.62 478.21 14.13 (115.66) 38.25 367.85 79.06 79.06 79.06 7906 66.00 1,989.37 (1.95) (7.22) (0.47) (6.92) (1.95) (7.22) (0.47) - (6.92) /2 S' "A,t, ~ Q_ No. 9, Y I ~ Cathedral Road :;;o I u.l Chennai - 86 r-
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- □~& Co. ( '<> ,0 I* * g. ~ o>'t! /f ~ ~ .,.~d Acc0.;} --- CHEMPLAST SANMAR LIMITED Regd.Office: 9, Cathedral Road, Chennai - 600 086 Tel 91 44 2812 8500 Website : www.chemplastsanmar .com E-mail id: grd@sanmargroup .com CIN : L24230TN1985PLC011637 !Unaudit ed Consolidated Balance Sheet as at 30th September 2025 Particulars ASSETS Non-current assets Property , plant and equipment Capital work-in-progress Other Intangible assets Right-of -use assets Financia l assets (i) Investments (ii) Other financial assets Non-current tax assets (net) Other non-current assets Current assets Inventories Financial assets (i) Trade receivables (ii) Cash and cash equivalents (iii) Bank balance other than (ii) above (iv) Derivative assets (v) Other financial assets Other current assets Total assets EQUITY AND LIABILITIES Equity Equity Share Capital Instruments entirely equity in nature Other Equity Total Equity Liabilities Non-current liabilities Financial liabilities (i) Borrowings (ii) Other financial liabilities Deferred tax liabilities (net) Othe r non-current liabilities Current liabilities Financial liabilities (i) Borrowings (ii) Lease liability (iii) Trade payables - Total outstanding dues of micro enterprises and small enterprises - Total outstanding dues of creditors other than micro enterprises and small enterprises (iv) Derivative liabilities (v) Other financial liabilities Other current liabilities Provisions Current tax liabilities (net) Total liabilities Total equity and liabiliti es (Rs in Crores) As at As at 30th 31st March September 2025 2025 (Unaudited) (Audited) 4,331.21 4,397.97 282.51 137.46 5.49 6.63 108.78 94.63 7.65 0.04 42.67 42.35 15.26 11.29 40.18 37.65 4,833.75 4,728.02 694.01 657.29 74.22 155.43 452.44 554.83 116.95 169.16 38.84 - 27.86 29 .37 235.23 209.09 1,639.55 1,775.17 6,473.30 6,503.19 79.06 79.06 34.32 34.32 1,839.39 1,955.05 1,952.77 2,068.43 1,145.40 1,102.47 42.24 46.93 497.80 531.23 38.46 39.29 1,723.90 1,719.92 743.47 738.13 - 1.12 17.75 5.81 1,721.75 1,661.09 15.90 255.05 207.9 1 39.48 67.43 1.68 - 17.45 17.45 2,796.63 2,714.84 4,520.53 4,434.76 6,473.30 6,503.19
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CHEMPLAST SANMAR LIMITED Regd .Office : 9, Cathedra l Road, Chenna i - 600 086 Tel : 91442812 8500 Website : www.chemplastsanmar .com E-mail id: grd@sanma rgroup.com CIN: L24230TN1985PLC011637 Unaudit ed Consolidated Cash Flow Statement for the Half-Year Ended 30th September 2025 (Rs. in Crores) Half year Ended S.No . Particulars 30/09/2025 30/09/2024 (Unaudited) (Unaudited) A. CASH FLOW FROM OPERATING ACTIVITIES : NET PROFIT / (LOSS) BEFORE TAX (148.60) (33 21) Adjustmen ts for: Depreciation and Amortisation expense 105.38 90.01 Finance costs 119.53 115.44 (Profit)/ Loss on sale of property, plant and equipme nt (Net) (0.02) 0.13 Interest income on financ ial assets at amortised cost (14.48) (20.13) Difference in fair value of derivative instruments (54.74) (3.41) Unrealised (gain)/ loss of foreign exchange transactions 50 09 (1.10) Government grant income (0.79) (0.79) OPERATING PROFIT/ (LOSS) BEFORE WORKING CAPITAL CHANGES 56.37 146.94 Adjustments for changes in: Inventories (36.72) (164.16) Trade and other receivab les 57.60 25.75 Trade and other payables 53.15 136.17 CASH GENERATED FROM/ (USED IN) OPERATIONS 130.40 144.70 Income taxes paid (net of refunds) (3.97) 13.96 NET CASH FROM/ (USED IN) OPERATING ACTIVITIES 126.43 158.66 B. CASH FLOW FROM INVESTING ACTIVITIES Investment made in equity shares (7.61) - Purchase of property, plant and equipment (201.11) (173.02) Proceeds from sale of property, plant and equipment 0.03 0.03 Deposits (placed)/ realised (Net) (including margin deposit ) 52.68 (33 93) Interest received 14 01 20.54 NET CASH FROM/ (USED IN) INVESTING ACTIVITIES (142.00) (186.38) C. CASH FLOW FROM FINANCING ACTIVITIES: Proceeds from long-term borrowings 152.35 62.84 Repayment of long-term borrowings (93.75) (10806) Proceeds from Short term borrowings 1,262.95 493.36 Repayment of Short term borrowings (1,287.63) (466.44) Payment of lease liability (1.14) (2.28) Interest and finance charges paid (1 19.60) (11 5.90) NET CASH FROM / (USED IN) FINANCING ACTIVITIES (86.82) (136.48) NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS (102.39) (164.20) Cash and cash equivalents at the beginning of the period 554.83 724.44 ~8l ~ Cash and cash equivalents at the end of the period 452.44 ',fill ?4 s i--....· (.,, - S ' ~'1,1,t ~l v'f?': -t_., Q. No. 9, 7 $ ~ Cathedral Road ?J l r. ~ ~ Chennai • 86 !:; ~,..0d Acc0-s - 0 .(> *
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CHEMPLAST SANMAR LIMITED Regd.Office: 9, Cathedral Road, Chennai - 600 086 Tel: 91442812 8500 Website: www.chemplastsanmar.com E-mail id: grd@sanmargroup.com CIN: L24230TN1985PLC011637 !unaudited Consolidated Segment wise Revenue , Results , Segment Assets , Segment Liabilities and Capital Employed Quarter Ended Particulars 30/09/2025 30/06/2025 30/09/2024 (Unaudited) (Unaudited) (Unaudited) 1 SEGMENT REVENUE Specialities 558.12 495.28 516.25 Commodity 542.01 646.08 536.08 Un-allocable operating income - - - Total 1 100.13 1,141.36 1,052.33 Inter segment revenue (66.93 (41.46 (59.58 Total revenue from operations 1,033.20 1,099.90 992.75 2 SEGMENT RES UL TS Specialities (45.07 (38.20 (34.29 Commodity (17.82) (47.99' (29.97' Total (62.89) (86.19) (64.26) Other net un-allocable income I (expense) and inter 0.70 (0.22) (1.18) seoment eliminations Profit/(Loss) before Tax (62.19) (86.41 (65.44 3 SEGMENT ASSETS Soecialities 4,916.57 4.855.90 4.327.85 Commoditv 1,607.50 1,605.08 1,767.31 Other un-allocable assets - - Inter seoment assets (50.76) (28.23) (7.16) Total 6,473.31 6,432.75 6,088.00 4 SEGMENT LIABILITIES Specialities 2,340.43 2,244.81 2 009.94 Commodity 2,230.87 2,212.18 2,346.39 Other un-allocable liabilities - - Inter seciment liabilities (50.76 128.23 (7.16 Total 4,520.54 4,428.76 4,349.17 5 CAPITAL EMPLO YED (SEGM ENT ASSETS - SEGMENT LIABILITIES) Soecialities 2,576.14 2,611.09 2,317.91 Commoditv (623.37 (607.10) (579.08) Other un-allocable assets net of liabilities - - Total 1 952.77 2 003.99 1 738.83 (Rs. in Crores Half vear Ended Year Ended 30/09/2025 30/09/2024 31/03/2025 (Unaudited) (Unaudited) (Audited) 1053.40 1076.07 2,387.61 1188.09 1186.49 2.297.89 - - 2 241.49 2,262.56 4,685.50 (108.39 (124.92 (339.43 2,133.10 2,137.64 4,346.07 (83 .27 (38.14) (111.90) (65.81 6.31 (56.16) (149.08 (31.83 (168.06) 0.48 (1.38) (1.01) (148.60 (33.21) (169.07) 4.916.57 4,327.85 4,881.97 1.607.50 1,767.31 1.633.45 - - (50.76 (7.16 (1 2.23) 6,473.31 6,088.00 6,503.19 2,340.43 2,009.94 2,242.17 2.230.87 2,346.39 2,204.82 - - - (50.76) (7.16) (12.23) 4,520.54 4,349.17 4,434.76 2,576.14 2,317.91 2,639.80 (623.37) (579.08) (571.37 - - 1 952.77 1 738.83 2,068.43 Operating 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. a. Segment revenue represents revenue from operations directly identifiable with / allocable to the segment including inter-segment revenue. b. Expenses that are directly identifiable with / allocable to segments are considered for determining the segment result. Expenses which relate to the Group as a whole and not allocable to segments are included under unallocable expenditure. c. Income which relates to the Group as a whole and not allocable to segments is included in unallocable income. d. Segment result includes margins on inter-segment sales which are reduced in arriving at the profit before tax of the Group. 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.
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CHEMPLAST SANMAR LIMITED Notes to Unaudited Consolidated Financial Results for the Quarter and Half-Year Ended 30th September 2025 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 half year ended 30th September 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 13th November 2025. The statutory auditors have carried out a limited review for the quarter and half year ended 30th September 2025 and have issued an unmodified review report thereon. 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. 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". 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 45.07 crores reversed during the quarter and half year ended 3oth September 2024), respectively for the year ended 31st March 2025. 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. 6 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 .chemplastsanm ar.com. Place : Chennai Date : 13th November 2025 For and on behalf of the Board \) "' , Chemplast Sanmar Limited ~ ~JM ~~ Ramkumar Shankar Managing Director DIN : 00018391 Vijay Sankar Chairman DIN : 00007875