Key Financial Figures - Standalone (₹ Crores)

For the quarter ended June 30, 2026:

  • Total Income: ₹595.16
  • Total Expenses: ₹660.73
  • Loss before exceptional items and tax: ₹(65.57)
  • Loss before tax: ₹(65.57) (no exceptional items this quarter)
  • Tax Expense: ₹(16.28) (deferred tax)
  • Loss after tax: ₹(49.29)
  • Other Comprehensive Income: ₹0.02
  • Total Comprehensive Income: ₹(49.27)
  • Basic and Diluted EPS: ₹(3.12)
  • Paid-up equity share capital: ₹79.06 (face value ₹5 each)

Key Financial Figures - Consolidated (₹ Crores)

For the quarter ended June 30, 2026:

  • Revenue from operations: ₹1,124.66
  • Other income: ₹2.53
  • Total Income: ₹1,127.19
  • Total Expenses: ₹1,359.45
  • Loss before exceptional items and tax: ₹(232.26)
  • Loss before tax: ₹(232.26) (no exceptional items this quarter)
  • Tax Expense: ₹(56.68) (deferred tax)
  • Loss after tax: ₹(175.58)
  • Other Comprehensive Income: ₹0.04
  • Total Comprehensive Income: ₹(175.54)
  • Basic and Diluted EPS: ₹(11.10)
  • Paid-up equity share capital: ₹79.06 (face value ₹5 each)

Exceptional Items - Historical Impact

The disclosure references two significant exceptional items recorded in the previous quarter (Q4 FY26 ended March 31, 2026):

1. Standalone: An impairment provision of ₹898 Crores was recorded as an exceptional item for the quarter and year ended March 31, 2026, on the Company's investment in its wholly-owned subsidiary Chemplast Cuddalore Vinyls Limited (CCVL). This was due to significant regulatory and market developments including non-notification of expected anti-dumping duty on S-PVC, removal of customs duty on S-PVC imports, significant reduction in S-PVC prices due to low-priced imports, and raw material price volatility from the West-Asia crisis.

2. Consolidated: The subsidiary CCVL recorded an aggregate exceptional charge of ₹149.92 Crores for the quarter and year ended March 31, 2026. This comprised a provision for onerous contracts amounting to ₹113.77 Crores (related to non-cancellable procurement arrangements entered into in March 2026 due to the West-Asia crisis) and a related writedown of ₹36.15 Crores in the carrying value of raw materials.

Subsequent Event

Subsequent to June 30, 2026, a minor fire incident occurred at the Ethylene Di-Chloride (EDC) manufacturing plant of the Company's Karaikal facility, Puducherry. This resulted in temporary disruption of operations at the affected plant. The Company is taking measures to restore operations and has reported the incident to its insurer. The survey and assessment of related loss/damage are in progress. The financial impact, if any, cannot be determined at this stage.

Segment Performance (Consolidated)

For the quarter ended June 30, 2026:

  • Specialities Segment: Revenue of ₹592.32 Crores; Segment Result of ₹(65.57) Crores
  • Commodity Segment: Revenue of ₹616.73 Crores; Segment Result of ₹(166.40) Crores
  • Total revenue from operations after inter-segment elimination: ₹1,124.66 Crores

Regulatory and Compliance Information

The financial results have been:

  • Prepared in accordance with Ind AS 34 prescribed under the Companies Act, 2013.
  • Reviewed by the Audit Committee and approved by the Board of Directors on August 6, 2026.
  • Subject to a limited review by the statutory auditors, B S R & Co. LLP, who issued an unmodified review report.
  • Filed pursuant to Regulation 33 of SEBI LODR Regulations.

The figures for the quarter ended March 31, 2026 (Q4 FY26) are balancing figures between the audited full-year figures and the reviewed year-to-date figures up to the third quarter of FY26.

Availability of Results

The results are available on the stock exchange websites (www.bseindia.com and www.nseindia.com) and the company website (www.chemplastsanmar.com).