Interim report
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4th November, 2026 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, 2026 In continuation of our earlier letter dated 28th October, 2026 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, 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 2.00 P.M and concluded at 3.45 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
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BS R & Co. LLP Cha rtered 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 2026 and year to date results for the period from 1 April 2026 to 30 September 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 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 ("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 measuremen t 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 Performecl 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 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. Accordi ngly, 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 accompany ing 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 04 November 2026 For B S R & Co. LLP Chartered Accountants Firm's Registration No.: 101248W/W-100022 K Sudhakar Pa,tner Membership No : 214150 UDIN:26214150WXFAMD7601 ~Sk;, a w,, ..... ;-r,...-.-. R"-J;,,''I r', 9 '5 _ • r -.a•r· l'FF,- __ f-' 1 •: .t ,; f ... ,., '"l S , ;_} J '", r • ," J ', r p • 1 •. Lr ·e • ._ r 1 Par:rer ";-: ... -LP Ho $·ra· r ·, ;.\a.5 "' ' •. r- eu~ '• 0 • .. "'. ! ~ J r.,,..er .',es•.a• E•:.-r .. tH1t-:.1) G .,. 1 r E1 ' .' ... "~'! --~ Page 1 of 1
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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@sanma rgroup.com CIN L24230TN1985PLC011637 !Unaudited Standalone Financial Results for the Quarter and Half-Year Ended 30th September 2026 S.No. Particulars 30-09-2026 (Unaudited) 1 Revenue from operations 622.14 2 Other income 3.74 3 Total Income (1+2) 625.88 4 Expenses a) Cost of materials consumed 230.67 b) Purchase of stock-in-trade 69.98 c) Changes in inventories of stock-in-trade, finished goods and work-in- 29.93 progress d) Employee benefits expense 44.25 e) Finance costs 31.09 fl Depreciation and amortisation expense 40.68 g) Other expenses 194.92 Total Expenses 641.52 5 ProfiU(Loss) before exceptional items and tax (3 - 4) (1 5.64' 6 Exceptional items fRefer Note 5] - 7 ProfiU( Loss ) before tax (5 + 6) (1 5.64' 8 Tax expense Current tax - Deferred tax (4.16' Total (4.16) 9 ProfiU(Loss) afte r tax (7 - 8) (11.48) 10 Other comprehensive income Items that will not be reclassified to profit or loss in subsequent periods Re-measurement of defined benefit plans 0.03 Income Tax expense relating to remeasurement of defined benefit (0.01) plans Other Comprehensive Income for the period / year 0.02 11 Total comprehensive income (9 + 10) (11.46' 12 Paid-up equity share capital (Face value of Rs 5 each) 79 06 13 Other equity excluding revaluation reserve '?, 8 Cd_""'- Other equity '<'rn':, ~ {<',o Earnings per share (in Rs) - not annualised for periods other than March -;. ..,,, "31 , 2026 I (i I • a. Basic (0.73' ~ J .c: )). Diluted (0 73) --::~_... ~v-<:"'r • " ~ .;,. , )v ·~ Quarter Ended 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 ) Half year Ended Year Ended 30-09-2025 30-09-2026 30-09-2025 31-03-2026 (Unaudited) (Unaudited) (Unaudited) (Audited) 558.12 1,214.46 1,053.40 2,169.98 2.98 6.58 8.36 14.57 561.10 1,221.04 1,061.76 2,184.55 20836 552.27 497.30 895.08 94.49 104.18 97.08 127.47 (24.00) (28.57) (101.34) 22.64 43.73 93.59 84.79 179 08 27.99 59.78 54.36 106.91 38.01 87.43 77.18 156.38 217 59 433.57 435.66 837.54 606.17 1,302.25 1,145.03 2,325.10 (45.07 (81 .21 83.27 (140.55' - - - (898.00) (45.07 (81.21 83.27' (1,038.55) - - - - (9.54' (20.44' (1 9.32 (35.16 (9.54' (20.44' (19.32) (35.1 6 (35.53) (60.771 (63.95) (1,003.39 (0 12 0.06 0.25 0.24 0.03 (0.02) 0.06 (0.06) (0.09 0.04 0.19 0.18 (35.62 (60.73 (64.14 (1,003.21' 7906 79.06 79.06 79.06 1,697.80 3,114.41 (2.25' (3.84' 4.04' _ -;;-. --.._ (63.46 (2.25' (3.84' 4.i[41 ,_,.:...::..._V/14 ~ 3.46 li-~Jo.s '-?\ I CL CATHEDRAL I""" ) ROAD ~ ~ CHENNAI .._ ~ 600 086 :»'I v . 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: L24230TN1985PLC0116 37 I unaudited Standalone Balan ce Sheet as at 30th September 2026 ASSETS Non-current assets Property, plant and equipment Capital work-in-progress Other Intangib le assets Right-of-use assets Investments in subsidiary Financial assets (i) Investments (ii) Other financial assets Non-curren t tax assets (net) Other non-current assets Current assets Inventories Financial assets (i) Trade receivables Particulars (ii) Cash and cash equivalents (iii) Bank balance other than (ii) above (iv) Loans (v) Derivative assets (vi) Other financial assets Other current assets Total assets EQUITY AND LIABILITIES Equity Equity Share Capital Other Equity Total Equity Liabilities Non-current liabilities Financial liabilities (i) Borrowings (ii) Other financial liabilities Deferred tax liabilities (net) Other non-cu rrent liabilities Current liabilities Financial liabilities (i) Borrowings (ii) Trade payables - Total outstanding dues of micro enterprises and small enterprises - Total outstanding dues of creditors other than micro enterprises and small enterprises (iii) Derivative liabilities (iv) Other financial liabilities Other current liabilities Provisions Current tax liabilities (net) Total liabiliti es /2. --;._~,-('"::'-...._ ~' '-:.. -0, /""' (., ·-...;_,/\ Total equ itv andNib il1ties '\'<>\ Q....,~I MCu ,ns, l I ROAD ~ ~ \ CHENNAI - ~ 600 086 (>)'I v * 0 As at 30th September 2026 (Unaudited) 3,469 90 298.16 2.74 21.75 657.68 5.39 29.49 8.78 37.05 4,530.94 486.17 145.68 265.13 33.52 87.28 - 19.21 115 05 1,152.04 5,682.98 79.06 3,053.68 3,132.74 714.23 35.12 297 02 10.59 1,056.96 468.34 15.26 781 08 1.15 164.84 38.45 6.85 17.31 1,493.28 2,550.24 5,682.98 !Rs. in Croresl As at 31st March 2026 (Audited) 3,383.50 335.62 4.12 22 33 657.68 5.39 32.16 7.21 39.70 4,487.71 391.40 169.80 275.86 32.88 34.34 29.94 20.81 135.84 1,090.87 5,578.58 7906 3,114.41 3,193.47 688.38 37.50 317.44 10.47 1,053.79 491.50 7.87 581.37 - 165.61 62.22 5.44 17.31 1,331 .32 2,385.11 5,578.58
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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: L24230TN1 985PLC01 1637 !Unaud ited Standa lone Cash Flow Statement for the half-year ended 30th September 2026 (Rs. in Crores) Half year Ended 30-09-2026 30-09-2025 S.No. Particulars (Unaudited ) (Unaudited) A. CASH FLOW FROM OPERATING ACTIVITIES : NET PROFIT / (LOSS) BEFORE TAX (81.21) (83.27) Adjustments for: Depreciation and Amortisation expense 87.43 77.18 Finance costs 59.78 54.36 (Profit)/ Loss on sale of property, plant and equipment (Net) 0.24 (0.02) Interest income on financial assets at amortised cost (6.40) (7.64) Difference in fair value of derivative instruments 31.10 (23.55) Unrealised (gain)/ loss of foreign exchange transactions (25.49) 19.82 OPERATING PROFIT/ (LOSS) BEFORE WORKING CAPITAL CHANGES 65.45 36.88 Adjustments for changes in: Inventories (94. 77) (130.22) Trade and other receivables 48.92 36.17 Trade and other payables 201.94 (79.11) CASH GENERATED FROM/ (USED IN) OPERATIONS 221.54 (136.28) Income taxes paid (Net of refunds) (1.57) (2.08) NET CASH FROM/ (USED IN) OPERATING ACTIVITIES 219.97 (138.36) B. CASH FLOW FROM INVESTING ACTIVITIES Investment made in Equity Shares (5.35) Inter corpo rate deposit / loan - given to subsidiary (100.00) - Receipt of inter corporate deposit / loan given 50.00 - Purchase of property , plant and equipment (134 52) (197.98) Proceeds from sale of property, plant and equipment 0.01 0.03 Deposits (placed)/ realised (Net) (including margin deposit) (1.63) 16.71 Interest received 4.41 7.66 NET CASH FROM / (USED IN) INVESTING ACTIVITIES (181.73) (178.93) C. CASH FLOW FROM FINANCING ACTIVITIES: Proceeds from long-term borrowings 110.00 152.35 Repayment of long-term borrowings (50.32) (33.90) Proceeds from short-term borrowings 71 4.61 659.14 Repayment of short-term borrowings (765.06) (592.91) Payment of lease liability - (1.14) Interest and finance charges paid (58.20) (5115) NET CASH FROM I (USED IN) FINANCING ACTIVITIES (48.97) 132.39 NET INCREASE I (DECREASE) IN CASH AND CASH EQUIVALENTS (10.73) (184.90) Cash and cash equivalents at the beginning of the period 275.86 404.39 Cash and cash equivalents at the end of the period 265.13 219.49
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CHEMPLAST SANMAR LIMITED Notes to Unaudited Standalone Financial Results for the Quarter and Half-Year Ended 30th September 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 and half year ended 30th September 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 04th November 2026. The statutory auditors have carried out a limited review for the quarter and half year ended 30th September 2026 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". The Company has disclosed the segment information in the consolidated financial results. 4 During the current quarter, a minor fire incident occurred at the Ethylene Di-Chloride (EDC) manufacturing plant of the Company's Karaikal facility, Puducherry, resulting in temporary disruption of operations at the affected plant. The plant re-commenced its operations effective 25th September 2026 upon implementation of all necessary corrective and restoration measures. In this regard, the Company has recorded necessary accounting adjustments in these financial results in respect of damaged assets. The process of insurance survey and related assessment of loss is currently in progress and pending completion of this process, insurance claim recovery has not been recognized in these financial results for the quarter and six months ended 30th September 2026. 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 evaluation of the carrying value of its investment in CCVL as at 31st March 2026 with the help of an independent valuer. Based on such evaluation, the Company had recorded an impairment provision of ~ 898 Crores as an exceptional item for the year ended 31st March 2026. 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 : 04th November 2026 For and on behalf of the Board Chempla st Sanmar Limited .:s:-~ S Vijay Sankar Managing Director Chairman DIN: 00088163 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 2026 and year to date results for the period from 1 April 2026 to 30 September 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 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 2026 and year to date results for the period from 1 April 2026 to 30 September 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 l11formation Performed by the lndepe11dent 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 ('Parent') and (ii) Chemplast Cuddalore Vinyls Limited ('Subsidiary'). <::.i::; • 1;- •·r~, M~r,-r, R-:-;~·,.;- r-•, 6."\6 .1._J r, r~~ r B3R~ ,.,.P ... -~~ ... 1~, , ~ 1.-,-.,,~!" •r• ,•, ·t .. LP R"g,..,•n· r ~. ) A~e.5·.i· .', t o:>'fo • 1r r O • :.er \ 21J'3 1 ,- ~ r (;e • I e" :J J,..' •, ' .", - i ' 1 I P:i'" ! •,_~ +oi'"','f .'.:>S'. 0 r,.f:: , r(-1,; .. ~gr •.:\1 G.r~Jl ' -'"lf:h \1..,rr=a .1rv1t~ • 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 it contains any material misstatement. Chennai 04 November 2026 For B S R & Co. LLP Chartered Accountants Firm's Registration No.:101248W/W- 100022 1~- K Sudhakar Partner Membership No.: 214150 UDIN 26214150UDOJGJ6844 Page 2 of 2
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CHEMPLAST SANMAR LIMITED l {cgd Office 9, Cathedral Road, Chennai - 600 086 Id 91 44 2812 8500 Website www.chempl astsa nrnar.com E-mail id: grd@sanmargroup .com CIN L24230TN1985PLC011637 Unaudited Consolidated Financial Results for the Quarter and Half-Year Ended 30th Se tember 2026 Quarter Ended S.No. Particulars 30-09-2026 30-06-2026 (Unaudited) (Unaudited) I Revenue from operations 1,323.21 1,124.66 2 Other income 3.64 2.53 3 Total Income (1+2) 1,326.85 1,127.19 4 Expenses a) Cost of mater ials consu med 791.90 912.64 b) Changes in inventories of finished goods and work- 80.91 (66.15) in-progress c) Employee benefits expense 66.43 73.25 d) Finance costs 68.27 59.22 e) Depreciation and amortisation expense 55.13 61.02 f) Other eXfl_enses 272.72 319.47 I- Total Expenses 1,335.36 1,359.45 '.) Profi t/(Loss) before exceptional items and tax (3 - 4) (8.51) (232.26 0 Exceptional items (refer note 5) . ,- Profit/( Loss) before tax (5 + 6) (8.51) (232.26) I 8 Tax Expense ~ Current tax - . t- Deferred tax (3.06' (56.68 ,-. Total (3.06) (56.68 9 Profit/( Loss) after tax (7 - 8) (5.45) (175.58 10 Other Comprehens ive Income ~ Items that will not be reclass ified to profit or loss in subsequent periods Re-measurement of defined benefit plans 0.08 0.06 Income Tax expense relating to remeasurement of (0.02) (0.02) defined benefit plans Other Comprehensive Income for the period/ year 0.06 0.04 11 Total comprehensive income (9 + 10) (5.39 (175.54 ,-. 12 Paid-up equity share ca__llital (Face value of Rs 5 each) 79 06 79.06 I- 13 Other equity excluding revaluation reserve 14 Other equity 15 Earnings per share (in Rs) - not annualised for periods other than March 31 , 2026 a Basic (0.34) (11 .10) b Diluted (0.34) (11 .10) (Rs. in Crores ) Half year Ended Year Ended 30-09-2025 30-09-2026 30-09-2025 31-03-2026 (Unaudited) (Unaudited) __(Unaudited) (Audited 1,033.20 2,447.87 2,133.10 4,223.79 6.99 6.17 15.99 28.14 1,040.19 2,454.04 2,149.09 4,251.93 649.37 1,704 54 1,361.78 2,550.79 (5.55) 14.76 14.73 122. 70 64.75 139.68 129.87 264.93 60.33 127.49 119.53 235.39 52.10 116.15 105.38 213.15 281.38 592.19 566.40 1,087.46 1,102.38 2,694.81 2,297.69 4,474.42 (62.19 (240.77) J148.60) (222.49) - . - (149.92) (62.19) (240.77) (148.60) (372.41) - . - - (11.15' (59 74) __(_33.31 92.54 (11.15) (59.74 (33.31 92.54) (51.04) (181.03) (115.29) (279.87) (0.24 0.14 (0.49) 0.52 0.06 (0.04) 0.12 (0.13) (0.18] 0.10 (0.37 0.39 /51.22 (180.93) J11 5.66) (279.48) 79.06 79 06 79.06 79 06 (179.13 1,675.57 (321 ) (11.45) (7.22) (1 7.70) (3.21) (11.45) (7.22} -:- SAN~-;--.._ (17.70) /4~ ' 7..~ ~ No. 9 '1) ~ CAi:~~L ~ , 1 ~ CHENNAI ~ \))o/ 600 086 il .') ('\
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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 GIN: L24230TN1985PLC011637 Unaud ited Conso lidated Balance Sheet as at 30th Septembe r 2026 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 Tota l assets EQUITY AND LIABILITIES Equity Equity Share Capital Other Equity Tota l Equity Liab ilities 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) Trade payables - Total outstanding dues of micro enterprises and small enterprises - Total outstanding dues of creditors other than micro enterprises and small enterprises (iii) Other financial liabilities Other current liabilities Provisions Curren t tax liabilities (net) Total liabilities Tota l equity and liabilities (Rs in Crores) As at As at 30th Septembe r 2026 31st March 2026 (Unaudited) (Audited) 4,339.57 4,274.16 301.30 341.39 2.74 4.12 106.61 107.69 7.65 7.65 40.95 45.41 14.14 11.01 47.11 42.35 4,860.07 4,833.78 617.22 601 .68 81 .61 92.22 430.44 430.39 105.28 102.51 3.51 87.24 31.79 23.94 150.14 143.47 1,419.99 1,481.45 6,280.06 6,315.23 7906 79.06 1,494.64 1,675.57 1,573.70 1,754.63 1,006 93 1,104.95 38.65 41 .33 379.10 438.82 37 02 37.70 1,461.70 1,622.80 741.51 846.89 18 04 12.39 2,151.94 1,624.91 253.71 222.78 52.72 92.30 9.43 121.22 17.31 17.31 3,244.66 2,937.80 4,706.36 4,560.60 6,280.06 6,315.23
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CHE MPLAST SANMAR LIMITED Regd .Office: 9, Cathedral Road, Chennai - 600 086 Tel: 91 44 2812 8500 Website : www.chemplastsa nmar.com E-mail id: grd@sanmargroup.com CIN: L24230TN1985PLC011637 !Unaudited Consolidated Cash Flow Statement for the Half -Year Ended 30th Septemb er 2026 (Rs. in Crores) Half year Ended S.No. Particulars 30-09-2026 30-09-2025 (Unaudi ted) (Unaudited) A. CASH FLOW FROM OPERATING ACTIVIT IES : NET PROFIT/ (LOSS) BEFORE TAX (240.77) (148.60) Adjustments for: Depreciation and Amortisat ion expense 116.15 105.38 Finance costs 127.49 119.53 (Profit) / Loss on sale of property , plant and equipment (Net) 0.24 (0.02) Interest income on financial assets at amortised cost (5.21) (14.48) Difference in fair value of derivative instruments 83.73 (54.74) Unrealised (gain) / loss of foreign exchange transactions (67.14) 50.09 Government grant income (0.79) (0.79) OPERATING PROFIT/ (LOSS) BEFORE WORKING CAPITAL CHANGES 13.70 56.37 Adjustments for changes in: Inventories (15.54) (36.72) Trade and other receivables 2.96 57.60 Trade and other payables 460.33 53.15 CASH GENERA TED FROM / (USED IN) OPERATIONS 461.45 130.40 Income taxes paid (net of refunds) (3.14) (3.97) NET CASH FROM/ (USED IN) OPERATING ACTIVITIES 458.31 126.43 B. CASH FLOW FROM INVESTING ACTIVITIES Investment made in equity shares - (7.61) Purchase of property, plant and equipment (146.66) (201.11) Proceeds from sale of property, plant and equipment 0.01 0.03 Deposits (placed) I realised (Net) (including margin deposit) (3.07) 52.68 Interest received 5.81 14.01 NET CASH FROM/ (USED IN) INVESTING ACTIVITIES (143.91) (142.00) C. CASH FLOW FROM FINANCING ACTIVITIES : Proceeds from long-term borrowings 11 0.01 152.35 Repayment of long-term borrowing s (246.87) (93.75) Proceeds from Short term borrowings 1,566.90 1,262.95 Repayment of Short term borrowings (1,624.57) (1,287.63) Payment of lease liability - (1 .14) Interest and finance charges paid (119.82) (1 19.60) NET CASH FROM / (USED IN) FINANCING ACTIVITIES (314.35) (86.82) NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS 0.05 (102.39) Cash and cash equivalents at the beginning of the period 430.39 554.83 Cash and cash equivalents at the end of the period 430.44 452.44
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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 GIN: L24230TN1985PLC011637 Unaudited Consolidated Se men! wise Revenue , Results, Se men! Assets , Se men! liabilities and Ca ital Em lo ed Quarter Ended Particulars 30-09-2026 30-06-2026 30-09-2025 (Unaudited) (Unaudited) (Unaudited) 1 SEGMENT REVENUE Soecialities 622.14 592.32 558.12 Commoditv 724.84 616.73 542.01 Un-allocable ooeratina income Total 1,346.98 1,209.05 1,100.13 Inter senment revenue (23.77 (84.39 166.93' Total revenue from operations 1,323.21 1,124.66 1,033 .20 2 SEGMENT RES UL TS Snecialities (15.64 165.57 145.07 Commodity 6.64 1166.40 117.82 Total 19.001 1231.97 162.891 Excentional Items Soecialilies Commoditv Other net un-allocable income I (expense) and inter 0.49 (0.29) 0.70 seoment eliminations Profit/(Loss) before Tax (8.511 /232.26 162.191 3 SEGMENT ASSETS Snecialities 5.024.0 1 4.961.33 4,916.57 Commodity 1.468.13 1.619.90 1,607.50 Other un-allocable assets Inter seamen! assets 1212.06 (263.84 150.76 Total 6,280.08 6,317.39 6,473.31 4 SEGMENT LIABILITIES Scecialities 2.549.10 2,475.45 2.340.43 Commoditv 2.369.34 2.526.69 2.230.87 Other un-allocable liabilities Inter senment liabilities (212.06 1263.84 150.76 Total 4,706.38 4,738.30 4,520.54 5 CAPITAL EMPLOYED (SEGMENT ASSETS - SEGMENT LIABILITIES) Soecialities 2,474.91 2,485.88 2.576.14 Commo dity (901.211 1906.79 / 623.37 Other un-allocable assets net of liabilities Total 1,573.70 1,579.09 1,952.77 (Rs in Crores ) Half year Ended Year Ended 30-09 -2026 30-09-2025 31-03-2026 (Unaudited) (Unaudited) /Audited ) 1214.46 1053.40 2,169.98 1341.57 1188.09 2.261.64 2,556.03 2,241.49 4,431.62 /108.16 /108.39 /207.83 2,447.87 2,133.10 4,223.79 /81.21 ) /83.271 (140.551 (159.761 165.81! 182.79 (240.97 1 1149,081 1223.341 (149.92) 0.20 0.48 0.85 (240.771 1148.601 1372.41 5.024.01 4.916.57 4.920.55 1,468.13 1.607.50 1,559.59 1212.061 /50.76 (164.911 6,280.08 6,473.31 6,315.23 2.549.10 2.340.43 2,385.11 2,369.34 2.230.87 2.340.40 (212.061 150.761 /164.91 4,706.38 4,520.54 4,560 .60 2.474.91 2,576.14 2.535.44 (901.21) (623.37) (780.81 1,573.70 1,952.77 1,754.63 Opera ting 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. Segmenl revenue represents revenue from operations directly identifiable wHh / allocable to the segment inciuding 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 lo 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 'Nhole 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 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 and half year ended 30th September 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 04th November 2026. The statutory auditors have carried out a limited review for the quarter and half year ended 30th September 2026 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 current quarter, a minor fire incident occurred at the Ethylene Di-Chloride (EOG) manufacturing plant of the Company's Karaikal facility, Puducherry, resulting in temporary disruption of operations at the affected plant. The plant re-commenced its operations effective 25th September 2026 upon implementation of all necessary corrective and restoration measures. In this regard. the Company has recorded necessary accounting adjustments in these financial results in respect of damaged assets. The process of insurance survey and related assessment of loss is currently in progress and pending completion of this process, insurance claim recovery has not been recognized in these financial results for the quarter and six months ended 30th September 2026. 5 Pursuant 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~ 149.92 Crores as exceptional items for the year ended 31st March, 2026, comprising provision for onerous contracts amounting to ~ 113. 77 Crores and related writedown of~ 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 : 04th November 2026 For and on behalf of the Board Chemplast Sanmar Limited a eshkumar Managing Director DIN : 00088163 ~~ Vijay Sankar Chairman DIN : 00007875