General information about company
Scrip code*		506618
NSE Symbol*		PUNJABCHEM
MSEI Symbol*		NOTLISTED
ISIN*		INE277B01014
Name of company		Punjab Chemicals & Crop Protection Limited
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		28-07-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		15-07-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		First quarter
Nature of report standalone or consolidated		Consolidated
Whether results are audited or unaudited for the quarter ended		Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting		Single segment
Description of single segment		Performance Chemicals
Start date and time of board meeting		28-07-2025 17:45
End date and time of board meeting		28-07-2025 18:20
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification		Not applicable

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	31951	31951
	Other income	371	371
	Total income	32322	32322
2	Expenses
(a)	Cost of materials consumed	17428	17428
(b)	Purchases of stock-in-trade	61	61
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	3898	3898
(d)	Employee benefit expense	2482	2482
(e)	Finance costs	396	396
(f)	Depreciation, depletion and amortisation expense	650	650
(g)	Other Expenses
1	Other Expenses	4646	4646
	Total other expenses	4646	4646
	Total expenses	29561	29561
3	Total profit before exceptional items and tax	2761	2761
4	Exceptional items	0	0
5	Total profit before tax	2761	2761
6	Tax expense
7	Current tax	632	632
8	Deferred tax	66	66
9	Total tax expenses	698	698
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	2063	2063
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	2063	2063
17	Other comprehensive income net of taxes	60	60
18	Total Comprehensive Income for the period	2123	2123
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	1226	1226
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	16.83	16.83
	Diluted earnings (loss) per share from continuing operations	16.83	16.83
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	16.83	16.83
	Diluted earnings (loss) per share from continuing and discontinued operations	16.83	16.83
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

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Textual Information(4)

Notes:

i) The above Unaudited Consolidated Financial Results as reviewed by the Audit Committee, have
been approved by the Board of Directors at their meeting held on 28th July, 2025 and have been
subjected to Limited Review by the Statutory Auditors. The review report of the Statutory Auditors
is being filed with the BSE Limited and National Stock Exchange of India Limited. For more
details, visit the Investor section of our website at www.punjabchemicals.com and Financial
Results at Corporate section of www.bseindia.com and www.nseindia.com.

ii) These results have been prepared in accordance with Indian Accounting Standards (‘Ind AS’)
prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder
and in terms of Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements)
Regulations 2015.

iii) The Group (Company and its subsidiary) is engaged in the single operating segment
"Performance Chemicals". The consolidated financial results include results of its wholly owned
subsidiary SD Agchem (Europe) N.V.

iv) The figures for the preceding quarter ended 31st March 2025, as reported in these unaudited
consolidated financial results, 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 end of third quarter of
the previous financial year. Also, the figures up to the end of the third quarter of the previous
financial year had only been reviewed and not subject to audit.

v) The Board in its meeting held on 30th April, 2025 has recommended a dividend for the financial
year 2024-2025, of Rs. 3.00 (30%) per equity share of Rs. 10 each fully paid up amounting to Rs.
368 lakhs, subject to the approval in the Annual General Meeting.

vi) During the previous year, the Holding Company has received demand order from Department
of Goods and Services tax (Government of Masharashtra) office of the Dy. commissioner of state
tax relating to FY 2019-20 of Rs. 769 lakhs including interest and penalty on account of nonpayment
of Goods and Service Tax on transfer of leasehold right by the Holding Company in that
year. Holding Company, after taking view of their legal counsel had decided to avail benefit of
Amnesty Scheme u/s 128A of CGST Act, 2017 and paid Rs. 418 lakhs towards full and final
settlement of the above demand order in the previous year. Considering the amount being material
for the interim period, the same has been shown as exceptional item in the statement of profit and
loss for the previous period.

Other Comprehensive Income
Date of start of reporting period		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of iems that will not be reclassified to profit and loss	-11.00	-11.00
	Total Amount of items that will not be reclassified to profit and loss	-11.00	-11.00
2	Income tax relating to items that will not be reclassified to profit or loss	-3.00	-3.00
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	68.00	68.00
	Total Amount of items that will be reclassified to profit and loss	68.00	68.00
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	60.00	60.00

General information about company

Financial Results – Ind-AS

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Other Comprehensive Income