Interim report
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SANMAR Chemplast Sanmar Limited Regd Office : 9 Cathedral Road Chennai 600 086 India Tel +91 44 2812 8500 E - mail : csl@sanmargroup.com www.chemplastsanmar.com CIN L24230TN1985PLC011637 6th August , 2026 BSE Limited Department of Corporate Services Phiroze Jeejeebhoy Towers , Dalal Street , Mumbai- 400 001 Scrip Code 543336 - Dear Sir / Madam , Sub : Outcome of Board Meeting Consolidated Financial 30th June , 2026 National Stock Exchange of India Limited Exchange Plaza , Bandra - Kurla Complex , Mumbai- 400 051 Scrip Symbol : CHEMPLASTS Approval of Unaudited Standalone and Results for the Quarter ended In continuation of our earlier letter dated 31st July , 2026 and pursuant to Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , we enclose the Unaudited Standalone as well as Consolidated Financial Results of the Company for the quarter ended 30th June , 2026 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 2.30 P.M and concluded at 4.25 P.M This is for your information and records . Thanking you , Yours faithfully , For CHEMPLAST SANMAR LIMITED P Srinivasan Company Secretary & Compliance Officer Memb . No. ACS 10129 Responsible Care® OUR COMMITMENT TO SUSTAINABILITY
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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 June 2026 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 June 2026 ("the Statement"). 2. This Statement, which is the responsibil ity 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 tile Independent Auditor of tile 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 consequen tly 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. Attention is drawn to the fact that the figures for the three months ended 31 March 2026 as reported in the Statement are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjected to audit. 5. 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 8 S fJ ·, -, l :,a,:r.>r~· r fr,-,• .... ko.:,,;,:>n r :-, 0/\0 2L3 cr.ered r·o 6 SR SC LLP \a l11"1 ·-e·◄ L1.1~,1 11·; P:n:~.:1•st-1( ... ·~ LLP R<>J1<;:r)' ~r • / •\f'.8-6 •p· J ... ·r effp Ir rr, 0,. A::~- l 20 'J • i·r Fl ;er C<>.~'.riJ.I B ','/ r Jar~ '..,r:r C : , r9 r J-=~•"' r P;;,r" ! ·,,.,., 1.., Cer'."' : 1e'io'."'rrE:~ore~srg•·.-, .1_, G·r.:1;,wr C;3,,,: \1,......-:'.iai .4"'(1~S~ Page 1 of 2
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BS R & Co. LLP contains any material misstatement. Chennai 06 August 2026 Limited Review Report (Continued) Chemplast Sanmar Limited For B S R & Co. LLP Chartered Accountants Firm's Registration No.: 101248W/W- 100022 K Sudhakar Partner Membership No.: 214150 UDIN:26214150ECRE RZ1026 Page 2 of 2
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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: L24230TN1985PL C011637 !Unaudited Standalone Financi al Results for the Quarter Ended 30th June 2026 S.No. Particulars 1 Revenue from operations 2 Other income 3 Total Incom e (1+21 4 Expenses a) Cost of materials consumed bl Purchase of slock-in-trade cl Chanoes in inventories of finished goods and work-in-prooress d) EmPloyee benefits expense e) Finance costs f) Depreciation and amortisation expense g) Other expenses Total Expenses 5 Prof it/(Loss) befor e exceptional items and tax (3 - 4) 6 Exceptional items [Refer Note 51 7 Proflt/(Loss) before tax (5 + 6) 8 Tax exPense Current tax Deferred tax 9 Total 10 Profit/(Loss) after tax (7 - 81 11 Other comprehensive income Items that will not be reclassified to profit or loss in subsequent periods Re-measurement of defined benefit plans Income Tax expense relating to remeasurem ent of defined benefit plans Other Comprehensive Income for the period/ year 12 Total comprehensive income (10 + 11) 13 Paid-up equitv share capital (Face value of Rs 5 each) 14 Other eauitv excludino revaluation reserve 15 Other equity 16 Earnings per share (in Rs) - not annualised for periods other than March 31 , 2026 a. Basic b. Diluted 30/06/2026 (Unaudited) 592.32 2.84 595.16 321.60 34.20 (58.50' 49.34 28.69 46.75 238.65 660.73 (65.57 (65.57 - (16.28 (16.28 (49.29 0.03 (0.01) 0.02 (49.27 79.06 (3.12) (3 12) (Rs. in Crores) Quarter Ended Year Ended 31/03/2026 30/06/2025 31/03/2026 (Audited) (Unaudited) (Audited) (Refer Note 1) 612.24 495.28 2,169.98 3.84 5.38 14.57 616.08 500.66 2,184.55 191.75 288.94 895.08 17.79 2.59 127.47 68.03 (77.34 22.64 47.39 41.06 179.08 26.81 26.37 106.91 40.13 39.17 156.38 204.73 218.07 837.54 596.63 538.86 2,325.10 19.45 (38.20) (140.55) (898.00) (898.00) (878.55' (38.20' (1,038.55 - - 4.39 (9.78 (35.16 4.39 (9.78) (35.16) (882.94 (28.42 (1 ,003.39 1.02 (0.13 0.24 (0.26) 0.03 (006) 0.76 (0.10) 0.18 1882.18) 128.52) {1,003.21' 79.06 79.06 79.06 1,697.80 3,1 14.41 (55.84) (1.80) (63.46) (55.84) (1 .80) (63.46)
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CHEMPLAST SANMAR LIMITED Notes to Unaudited Standa lone Financial Results for the Quarter Ended 30th June 2026 In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) 2015,this Statement of Unaudited Standalone Financial Results for the quarter ended 30th June 2026 ("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 06th Augus t 2026. The Statutory Auditors have carried out a limited review for the quarter ended 30th June 2026 and have issued an unmodified review report thereon. The figures for the quarter ended 31st March. 2026 are the balancing figures between audited figures in respect of the full financial year and yea r to date figure up to the third quarter of the previous financial year which were subject to limited review. 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". The Company has disclosed the segment information in the consol idated financial results. 4 Subsequent to 30th June 2026, a minor fire incident occurred at the Ethylene Di-Chloride (EDC) manufacturing plant of the Company's Karaikal faci lity, Puducherry, resulting in temporary disruption of operations at the affected plant. The Company is taking all necessary measures to restore operations at the earliest. The incident has been reported to the insurer. and the survey and assessment of the related loss I damage are currently in progress. Accordingly. the financial impact. if any, cannot be determined at this stage. 5 The Company's wholly owned subsidiary - CCVL is engaged in the production and sale of Suspension PVC (S-PVC). Pursuant to significant regulatory and market developments in the 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 and raw material price volatility due to West-Asia crisis, the Company had revised its budgets / cash flow projections and had done a detailed eva luation of the carrying value of its investment in CCVL as at 31st March 2026 with the help of an independent valuer. Based on such eva luation. the Company had recorded an impairment provision of~ 898 Crores as an exceptional item for the quarter and year ended 31st March 2026. 6 This Unaudited Standalone Financial Results is also available on the stock exchange websites www.bseind ia.com and www.nseindia.com and on our website www.c hemplastsanmar.com. Place : Chenna i ~o---·, ~ y~-"'Z:\ '\ ' ' Date : 06th August , 2026 For and on behalf of the Board Managing Director DIN: 00088163 Vijay Sankar Chai rman 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 June 2026 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 accompanyi ng 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 June 2026 ("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 Sanrnar Limited ('Parent') and (ii) Chemplast Cuddalore Vinyls Limited ('Subsidiary') 5. Attention is drawn to the fact that the figures for the three months ended 31 March 2026 as reported in the Statement are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjected to audit. 8 SR ~. Co 1a ;:iar·r~r-.1" p kr, ,.,··t ReoJ1.;,•r:r ·cr i'1.J BM;· 223; i:cr ·,e,·~1 r·) 6 SR .11.. C LLP (J L rri,'.eo1 Uab111·, Pa!"'.r'"r-.hr ,•, • ., LLP R0 J1'-:ra· or N1 A/16-8 • d' J :.,·r eff.a.~• 'r-~m o- ,t;er ' 1 20 • 3 ·11·r Fk;cr Ct>-'rJ1 B ','i r-, arc 'l ·r:r r ,', 1r•J r ie~ o 11 Pa•~ <1 ~ .. s,·u Cer•er 1: 1~~-l"'rr· E, ;-,r'c'..;<; H1gt-,•,11 G:ir-:"-J:1 ~r it:a-;: \ l .;r,~a - dQr·,J6.'. Page 1 of 2
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BS R & Co. LLP Limited Review Report (Continued) Chemplast Sanmar Limited 6. 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 it contains any material misstatement. Chennai 06 August 2026 For B S R & Co. LLP Chartered Accountants Firm's Registration No : 101248W/W-100022 K Sudhakar Partner Membership No.: 214150 UDIN:26214150SGKSZU5425 Page 2 of2
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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: L24230 TN1985PLC011637 Unaudited Consolidated Financial Results for the Quarter Ended 30th June 2026 S.No. Particulars 30/06/2026 (Unaudited) 1 Revenue from operations 1,124.66 2 Other income 2.53 3 Total Income (1+2) 1,127.19 4 Expenses al Cost of materials consumed 912.64 bl Chanqes in inventories of finished ooods and work-in-proqress (66 .15 cl Employee benefits expense 73.25 dl Finance costs 59.22 el Deoreciation and amortisation exoense 61.02 fl Other expenses 319.47 Total Expenses 1,359.45 5 Profit/(Loss) before exceptional items and tax (3 - 4) {232.26' 6 Exceot ional items (refer note 5) - 7 Profit/(Loss) before tax (5 + 6) (232.26} 8 Tax Exoense Current tax - Deferred tax {56.68) Total (56.68' 9 Profit/(Loss) after tax (7 - 8) 1175.58' 10 Other Comorehensive Income Items that will not be reclassified to profit or loss in subsequent periods Re-measurement of defined benefit plans 0.06 Income Tax expense relating to remeasurement of defined benefit (0.02) plans Other Comprehensive Income for the oeriod / vear 0.04 11 Total comore hensive income 19 + 10) {175.54' 12 Paid-uo eauitv share capital (Face value of Rs 5 each} 79.06 13 Other eauitv excludina revaluation reserve 14 Other eauitv 15 Earnings per share {in Rs) - not annualised for periods other than March 31. 2026 a. Basic (1 1.1 o: b. Diluted ( 11 .10' (Rs. in Crores) Quarter Ended Year Ended 31/03/2026 30/06/2025 31/03/2026 (Audited) (Unaudited) (Audited) (Refer Note 1) 1,255.55 1,099.90 4,223.79 6.77 9.00 28.14 1,262.32 1,108.90 4,251 .93 623.48 712.41 2,550.79 100.93 20.28 122. 70 70.03 65.12 264.93 57.62 59.20 235.39 54.59 53.28 213.15 266.77 285.02 1,087.46 1,173.42 1,195.31 4,474.42 88.90 (86.41' {222.49 (149.92 (149.92 (61.021 {86.41 1372.41 - (15.64 (22.16 (92.54 (15.64 (22.16 (92.54 (45.38) (64.25' /279.87) 2.04 (0.25 0.52 (0.52) 0.06 (0.13) 1.52 (0.19 0.39 {43.86 (64.44) {279.48 79.06 79 06 79.06 {1 79 13 1,675.57 (2.87 (4.02) (17.70 (2.87) (4.02' (17.70}
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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 !Unaudi ted Conso lidated Segme nt w ise Revenue, Results , Segmen t Assets, Segme nt Liabilities and Capital Employed 1 2 3 4 5 (Rs. in Crores) Quarte r Ended Year Ended Particulars 30/06/2026 31/03/2026 30/06/2025 31/03/2026 (Unaudited) (Audited) (Unaudited) (Audited) (Refer Note 1) SEGMENT REVEN UE Specialities 592.32 612.24 495.28 2,169.98 Commodity 616.73 669.72 646.08 2,261.64 Un-allocable operatinq income - - - - Tota l 1,209.05 1,281.96 1,141.36 4,431.62 Inter seqment revenue (8439' (26.41' (41.46 1207.83 Total revenue from operations 1,124.66 1,255.55 1,099.90 4,223.79 SEGMENT RES UL TS Specialities (65 57' 19.45 (38.20) (140 55 Commodity (166.40 69.10 (47.99' (82 79 Total (231.97' 88.55 (86.19) (223.34 Excentional Items Soecialities Commodity - (149 921 - (149.92) Other net un-allocable income / (expense) and inter (0.29) 0.35 (0.22) 0.85 segment eliminations ProfiU(Loss) before Tax (232.26 (61.02 (86.41' (372.41 SEG MENT ASSETS Specialities 4,961 .33 4,920.55 4,855.90 4,920.55 Commoditv 1,619.90 1,559.59 1,605.08 1,559.59 Other un-allocable assets - - - - Inter seqment assets (263 84 (164.91 (28.23 (164 91 Total 6,317.39 6,315.23 6,432.75 6,315.23 SEGMENT LIABILITIES Specialities 2,475.45 2,385.11 2,244.81 2,385.11 Commodity 2,526.69 2,340.40 2,212.18 2,340.40 Other un-allocable liabilities - - - - Inter seqment liabilities 1263.84' (164.91' (28 23 (164.91 Total 4,738.3 0 4,560.60 4,428.76 4,560.60 CAPITAL EMPLOYED (SEG MENT ASSETS - SEGMENT LIABILITIES) Specialities 2,485.88 2,535.44 2,611.09 2,535.44 Commodity (906.79 (780 81 (607 10' (780.81' Other un-allocable assets net of liabilities - - - - Total 1,579.09 1,754.63 2,003.99 1,754.63 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. Unalloc iabilities 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 Ended 30th June 2026 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 ended 30th June 2026 ("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 06th August 2026. The Statutory Auditors have carried out a limited review for the quarter ended 30th June 2026 and have issued an unmodified review report thereon. The figures for the quarter ended 31st March, 2026 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 previous financial year which were subject to limited review. 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 Malier (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 Subsequent to 30th June 2026, a minor fire incident occurred at the Ethylene Di-Chloride (EDC) manufacturing plant of the Holding Company's Karaikal facility, Puducherry, resulting in temporary disruption of operations at the affected plant. The Hodling Company is taking all necessary measures to restore operations at the earliest. The incident has been reported to the insurer, and the survey and assessment of the related loss / damage are currently in progress. Accordingly, the financial impact, if any, cannot be determined at this stage. 5 Pursuan t to the West-Asia crisis and anticipated challenges in availability of raw materials, the Subsidiary Company had entered into certain non cancellable procurement arrangements in March 2026 that were onerous in nature. In view of the applicable accounting standards, the Subsidiary Company had recorded an aggregate charge of t 149.92 Crores as exceptional items for the quarter and year ended 31st March, 2026, comprising provision for onerous contracts amounting to t 113. 77 Crores and related writedown of t 36.15 Crores in the carrying value of raw materials to the levels corresponding to the expected net realizable value of finished goods. 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.chemplastsanmar.com. Place : Chennai Date : 06th August, 2026 For and on behalf of the Board C~~;mar Limited s ~ ~r Managing Director DIN : 00088163 Vijay Sankar Chairman DIN : 00007875