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 | Standalone | |
| 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 | |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No | |
| No. of times funds raised during the quarter | ||
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No | 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 | Standalone | Standalone | ||
| 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 | 31859 | 31859 | ||
| Other income | 336 | 336 | ||
| Total income | 32195 | 32195 | ||
| 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 | 395 | 395 | |
| (f) | Depreciation, depletion and amortisation expense | 639 | 639 | |
| (g) | Other Expenses | |||
| 1 | Other Expenses | 4586 | 4586 | |
| Total other expenses | 4586 | 4586 | ||
| Total expenses | 29489 | 29489 | ||
| 3 | Total profit before exceptional items and tax | 2706 | 2706 | |
| 4 | Exceptional items | 0 | 0 | |
| 5 | Total profit before tax | 2706 | 2706 | |
| 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 | 2008 | 2008 | |
| 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 | 2008 | 2008 | |
| 17 | Other comprehensive income net of taxes | -8 | -8 | |
| 18 | Total Comprehensive Income for the period | 2000 | 2000 | |
| 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 | 16.38 | 16.38 | ||
| Diluted earnings (loss) per share from continuing operations | 16.38 | 16.38 | ||
| 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 | 16.38 | 16.38 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 16.38 | 16.38 | ||
| 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 Standalone 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 Company is engaged in the single operating segment "Performance Chemicals". iv) The figures for the preceding quarter ended 31st March 2025, as reported in these unaudited standalone 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 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 non-payment of Goods and Service Tax on transfer of leasehold right by the Company in that year. 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 | Standalone | Standalone | |
| 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 | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | ||
| 5 | Total Other comprehensive income | -8.00 | -8.00 |