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Chembond Material Technologies Limited Annual Report 2025

Jul 14, 2025

62755_rns_2025-07-14_3235e59e-d733-43fa-b2fb-ef4ce5272574.pdf

Annual Report

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SE/CS/2025-26/39

July 14, 2025

To, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai – 400 001 Scrip Code – 530871

To,

National Stock Exchange of India Limited Exchange Plaza, Plot no. C/1, G Block, Bandra-Kurla Complex, Bandra (W), Mumbai – 400 051 Scrip Code – CHEMBOND

Ref: ISIN: INE995D01025

Sub: Communication received from Chembond Chemicals Limited (formerly Chembond Chemical Specialties Limited) regarding Newspaper Advertisement of Information Memorandum in connection to the listing of 2,68,96,576 Equity shares.

Dear Sir/Madam,

In pursuance of letter received from Chembond Chemicals Limited (‘CCL’) dated July 14, 2025 (enclosed herewith as Annexure A) thereby informing the Company about newspaper clippings of the advertisement published regarding the Information Memorandum in connection to the listing of 2,68,96,576 Equity shares in Business Standard (English) and Mumbai Lakshdeep (English) on July 14, 2025, we hereby disseminate information on their behalf .

Kindly take the same on record.

Thanking You

Yours faithfully,

for Chembond Material Technologies Limited

(formerly Chembond Chemicals Limited)

Suchita Digitally signed Hemantk by Suchita Hemantkumar umar Singh Date: 2025.07.14 Singh 16:09:39 +05'30' Suchita Singh

Company Secretary & Compliance Officer

Chembond Material Technologies Limited

(formerly Chembond Chemicals Limited)

EL-71, Chembond Centre, Mahape MIDC, Navi Mumbai 400710. INDIA T: +91 22 62643000 - 03 ● F: +91 22 27681294

www.chembond.in

CIN : L24100MH1975PLC018235

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Continuedfromthe previouspage
Statement ofAssets and Liabilities Standalone Consolidated
Particulars As at 31Mar2025 As at 31Mar2024 As at 31Mar2025 As at31Mar2024
Audited Audited Restated Audited Audited Restated
NonCurrentAsset Heldfor Sale
CurrentAssets
(a) Inventories 521.01 481.24 1825.90 1733.66
(b) Financial Assets
(I) Investnlents 1,195.58 1064.33 3543.99 2730.75
(ii) Tradereceivables 2,022.06 1524.67 10035.61 7718.54
iii) Cash and cash equivalents 137.19 89.07 710.21 650.72
iv) Bank balancesotherthan (iii) above 5.29 8.87 1875.34 2059.20
v) Loans 0.52 0.77 2.66 2.49
vi) Otherfinancial assets 48.15 46.42 112.76 102.75
(c) Current Taxasset(Net) 25.49 17.67
(d) Other current assets 39.21 55.70 154.32 168.11
Total current assets 3,959.00 3,271.08 18286.27 15183.89
Total Assets 10,501.62 10,066.41 21612.27 18302.82
EQUITYAND LIABILITIES
Equity
(a) Equityshares pendingallotment (upon Demerger) 1 344.83 1,344.83 1344.83 1344.83
(b) Other equity 8,019.38 7,570.33 16076.29 13005.22
Equity attributabletothe owners ofthecompany 17421.12 14350.05
(c) Non Controlling interest 61.28 73.36
Total Equlfy 9,364.21 8,915.16 17482.41 14423.41
Liabilities
NonCurrentLiabilities
(a) Financial liabilities
i) Borrowings
ii) Otherfinancial liabilities
(b) Provisions 22.26 15.3 29.81 16.38
(c) Deferredtax liabilities (Net) 180.54 252.43 194.10 253.63
(d) Othernoncurrent liabilities 65.79 62.91 101.52 96.03
Total Noncurrent Iiabllllles 268.59 330.65 325.43 356.04
Current liabilities
(a) Financial liabilities
I) Borrowings
ii) Tradepayables
Trade payables MSMED 90.40 18.87 625.03 153.16
Trade payables Others 452.22 599.87 2080.39 2558.31
iii) Utherfinancial liabilities 0.00 0.00
(b) Other current liabilities 214.50 195.19 919.75 746.04
(c) Provisions 7.91 6.66 75.48 55.87
(d) CurrentTax Liabilites (Net) 103.79 103.79
Total current liabilities 868.82 820.60 3804.45 3513.38
Total Equityand Liabilities 10,501.62 10,066.41 21612.27 18302.82
Restated Standalone Prntltand Loss Account Standalone Consolidated
Particulars 31 Mar2025 31Mar2024 31Mar2025 31Mar2024
Audited Audited Restated Audited Audited Restated
Revenuefrom operations 6,940.04 6886.05 29,227.34 28323.95
OtherIncome 381.08 376.54 582.98 370.43
Total Income 7,321.12 7,262.59 29,810.32 28694.38
Expenses
a. Costof materials consumed 3,102.02 2,884.02 11,147.37 9861.oe
b. Purchases ofStockintrade 945.63 914.48 3,216.95 3739.50
c. Changes in inventoriesof FG,WIP and Stockintrade (61.29) 12.53 (19.64) 57.67
d. Employees Benefit Expenses 1,168.20 1,016.10 5,187.44 4744.46
e. Finance Costs 10.59 10.10 66.76 59.35
f. Depreciation andAmortisation Expenses 259.16 127.32 493.26 261.19
g. OtherExpenses 1,138.44 1,197.92 5.501.21 5726.34
Total Expenses (34) 6,562.73 6,162.46 25,593.34 24449.58
ProtlV(Loss) beforeexceptional items &
associate profitshare 758.39 1,100.13 4,216.98 4244.80
Share ot Profit(Loss) ofStep Down Associate 0.45 0.50
Prolitbefore Exceptional itemsand Tax 758.39 1,100.13 4,217.43 4245.31
Exceptional Items
Prolit beforeTax 758.39 1,100.13 4,217.43 4245.31
TaxExpense
CurrentTa 225.88 71.64 1,191.31 1157.65
DeferredTax (70.35) 285.46 (65.78) 85.36
Total Tax Expenses 155.53 357.10 1,125.53 1243.01
Profit/(Loss) Forthe Year 602.86 743.03 3,091.90 3002.29
Other ComprehensiveIncome
(1) i) Items thatwill not be reclassifiedto profitorloss (5.10) 1.68 (27.83) (18.28)
(1) ii)Income TAXrelatingto itemsthatwill not
be reclassifiedto profitorloss
1.28 (0.47) 7.00 4.55
(2) i) Items thatwill be reclassifiedto profitorloss
(2) ii) IncomeTaxrelating to itemsthatwill
be reclassifiedto profitorloss
OtherComprehensive Income/(loss) (3.82) 1.21 (20.83) (13.73)
Total Comprehensive Income/(loss) forthe
Period/Year(11+12)
599.05 744.24 3,071.08 2988.56
Profitattributable to:
Ownersofthe Company 3,104.24 3011.18
Non Controlling Interests (12.33) (8.89)
Other Comprehensive Incomeattributable to
OwnersoftheCompany (21.09) (14.00)
Non Controlling Interests 0.26 0.27
Total ComprehensiveIncome attributableto
Ownersofthe Company 3,083.15 2997.18
Non Controlling Interests (12.07) (8.61)
Paidup equity share capital (lacevalue of
Rs 5 pershare) (Includes equityshares issued
upon demerger allotment) 1,344.83 1,344.83 1,344.83 1,344.83
Other equityexcluding Revaluation Reserve
as perbalance sheet 8,019.38 7,570.33 16,076.29 13005.22
Earning Per Share (amount in Rs.5 each)
(not annualised for period ended)
Basic EPS (in Rs) 2.24 2.76 11.54 11.20
Diluted EPS (inRS) 2.24 2.76 11.54 11.20
Restated Statementof Cash Flow Standalone Consolidated
202425 202324 202425 202324
Protit BeforeTax 758.39 1,100.13 4,216.98 4,244.81
Cash Flowfrom OperatingActivities
Profit BeforeTax
Add Adjustmentsfor:
Depreciation and amortisation 259.16 127.31 493.26 261.19
Losson Sale ofProperty, plant& equipment
FinanceCost 10.59 10.10 66.76 59.35
Foreign Exchange Fluctuation Loss 6.41 276.15 0.79 138.22 40.39 600.41 32.14 352.68
Less :
Foreign Fxchange Fluctuation Gain 16.35 4.24
Net Gain on saleof Investments 25.60 9.10 67.71 62.00
Fairvaluationof Investments (Net) 65.67 67.88 185.83 141.96
Interestfrom fixed deposits, Refunds
and loans ateffective interest rate 3.46 1.03 163.13 112.01
Gainfrom sale of propertyplant& equipment 13.28 13.28 0.00
Rent Income 5.65 5.17
Dividend Received 200.00 (308.01) 301.21 (379.22) (451.96) (325.38)
Operating Profit before workingcapitalchanges 726.53 859.12 4,365.43 4,272.11
Adjustmentsfor :
Trade and OtherReceivables (441.83) (1,642.37) (2,425.10) (10,586.60)
Inventories (39.76) (481.24) (92.24) (1,733.66)
Trade and Other Payables (45.74) (52733) 898.81 (1,224.80) 250.46 (2,266.89) 3,625.79 (8,694.46)
Cash generated fromoperations 199.19 (365.67) 2,098.54 (4,422.36)
Income taxespaid (Netof Refund) (122.09) (119.29) (1,125.53) (1,139.99)
net Cashfrom Operating Activities (A) 77.11 (48437) 973.02 (5,562.34)
Cash Flowfrom Investing Activities
Paymentto acquire Property, plant & equipment (47.30) (1,857.20) (45799) (1,981.64)
Gain from saleof Propertyplant & Equipment
Proceedsfrom Saleof Property, plant& equipment 15.43 15.43 0.00
Purchase of Investments (190.00) (418.42) (97999) (1,818.42)
Saleof Investments 150.00 218.42 407.00 546.38
Dividend Income 200.00 301.21
Interestfrom fixeddeposits and loans
at effective interestrate 3.46 1.03 163.13 112.01
Mergerand demergereffect pursuant
to scheme ofarrangement 905.20 7,975.48
RentIncome 5.65 5.17
Net Cash used in Investing Activities (B) 131.60 (84916) (84616) 4,838.98
Cash Flowfrom FinancingActivities
Proceeds/(Repayment) ofShort Term Borrowings
Sharecapital issued upon merger(pending allotment) 1,344.83 1344.83
Dividend paid (150.00)
Proceeds/(Repayment) of LongTerm Borrowings
FinanceCost
(10.59) (10.10) (66.76) (59.35)
Net Cashfrom Financing Activities (C) (160.59) 1,334.73 (66.76) 1,285.48
Net (Decrease)/Increase in Cash &
Cash Activities (A+B+C)
48.12 59.49 562.12

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