General information about company | ||
| Scrip code* | 506618 | |
| NSE Symbol* | PUNJABCHEM | |
| MSEI Symbol* | NOTLISTED | |
| ISIN* | INE277B01014 | |
| Name of company | Punjab Chemicals and 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 | 28-01-2026 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 13-01-2026 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | Third 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 | Unaudited | |
| Segment Reporting | Single segment | |
| Description of single segment | Performance Chemicals | |
| Start date and time of board meeting | 28-01-2026 13:30 | |
| End date and time of board meeting | 28-01-2026 13:50 | |
| 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 | 01-10-2025 | 01-04-2025 | ||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | ||
| 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 | 24657 | 82124 | ||
| Other income | 200 | 1135 | ||
| Total income | 24857 | 83259 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 15173 | 46758 | |
| (b) | Purchases of stock-in-trade | 80 | 210 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -928 | 4187 | |
| (d) | Employee benefit expense | 2517 | 7564 | |
| (e) | Finance costs | 408 | 1182 | |
| (f) | Depreciation, depletion and amortisation expense | 680 | 1994 | |
| (g) | Other Expenses | |||
| 1 | Other Expenses | 4858 | 14344 | |
| Total other expenses | 4858 | 14344 | ||
| Total expenses | 22788 | 76239 | ||
| 3 | Total profit before exceptional items and tax | 2069 | 7020 | |
| 4 | Exceptional items | -208 | -208 | |
| 5 | Total profit before tax | 1861 | 6812 | |
| 6 | Tax expense | |||
| 7 | Current tax | 398 | 1216 | |
| 8 | Deferred tax | 82 | 298 | |
| 9 | Total tax expenses | 480 | 1514 | |
| 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 | 1381 | 5298 | |
| 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 | 1381 | 5298 | |
| 17 | Other comprehensive income net of taxes | -51 | -83 | |
| 18 | Total Comprehensive Income for the period | 1330 | 5215 | |
| 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 | 11.26 | 43.21 | ||
| Diluted earnings (loss) per share from continuing operations | 11.26 | 43.21 | ||
| 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 | 11.26 | 43.21 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 11.26 | 43.21 | ||
| 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) | ||
Text Block | |
| Textual Information(4) | Notes: i) The above Unaudited Consolidated Financial Results were reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company at their meeting held on 28th January 2026 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. 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) On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (hereinafter referred to as the “New Labour Codes”) - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. In accordance with the New Labour Codes, the Group has assessed and disclosed the incremental impact of these changes on the basis of best information available, which has resulted in increase in provision for employee benefits by Rs. 208 lakh. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Group has presented such incremental impact as “Impact of New Labour Codes” under “Exceptional Items” in the statement of unaudited consolidated financial results for the quarter and nine months ended December 31, 2025. The Group continues to monitor the finalisation of Central/ State Rules and clarifications from the Government on other aspects of the New Labour Codes and will continue to assess the accounting implications, basis such developments/ guidance. v) During the previous year, the Holding Company had received demand order from Department of Goods and Services tax (Government of Maharashtra) office of the Dy. commissioner of state tax relating to FY 2019-20 of Rs. 769 lakhs including interest and penalty on account of non-payment of Goods and Service Tax on transfer of leasehold right by the Holding Company in that year. The 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 lakh 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 year. vi) During the quarter ended 30th September 2025, the Holding Company had received final orders from ITAT for AY 2008-09 and 2009-10 in favour of the Holding Company. Further, during the quarter ended 31st December 2025, the Holding Company has received final order from ITAT for AY 2017-18 and received orders from CIT(A) for AY 2007-08, 2012-13, 2013- 14, 2015-16, 2016-17 partially in favour of the Holding Company. Consequently, the Holding Company has accrued interest income amounting to Rs.186 lakh and Rs 468 lakh on income tax refunds during the quarter and nine months ended 31st December 2025 respectively. Further, the Holding Company has reversed the provision for the income tax amounting Rs. 200 lakh in respect of AY 2008-09 and AY 2009-10 during nine months ended 31st December 2025. |
Other Comprehensive Income | |||
| Date of start of reporting period | 01-10-2025 | 01-04-2025 | |
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |
| 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 items that will not be reclassified to profit and loss | -7.00 | -30.00 |
| Total Amount of items that will not be reclassified to profit and loss | -7.00 | -30.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -2.00 | -8.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Amount of items that will be reclassified to profit and loss | -46.00 | -61.00 |
| Total Amount of items that will be reclassified to profit and loss | -46.00 | -61.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | -51.00 | -83.00 |