Chemcrux Enterprises Limited — Quarter and year ended 31st March 2026
Optional commentary: Standalone and consolidated audited financial statements/results for the quarter and year ended 31 March 2026 (figures in INR lacs unless otherwise stated).
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| I. ASSETS | ||
| (1) Non – Current Assets | ||
| (a) Property, Plant and Equipment | 5,525.55 | 5,639.86 |
| (b) Capital Work In Progress | 407.98 | 161.08 |
| (c) Investment Property | 67.78 | 67.78 |
| (d) Right of Use Assets | 22.12 | 44.23 |
| (e) Other Intangible Assets | 2.67 | 2.84 |
| (f) Financial Assets | ||
| (i) Investments | 5.70 | 5.70 |
| (ii) Loans | 869.12 | 559.00 |
| (iii) Others | 340.78 | 275.47 |
| (g) Other Non – Current Assets | – | – |
| (2) Current Assets | ||
| (a) Inventories | 602.96 | 964.89 |
| (b) Financial Assets | ||
| (i) Investments | 1,588.29 | 1,978.15 |
| (ii) Trade Receivables | 1,924.90 | 1,221.30 |
| (iii) Cash and Cash Equivalents | 243.17 | 101.38 |
| (iv) Other Bank Balances | 13.05 | 12.88 |
| (v) Loans | 19.84 | 23.48 |
| (vi) Others | 6.40 | 6.21 |
| (c) Other Current Assets | 128.99 | 150.28 |
| Total Assets | 11,769.30 | 11,214.51 |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
| ———————————– | ———————– | ———————– |
| II. EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| (a) Equity Share Capital | 1,480.88 | 1,480.88 |
| (b) Other Equity | 6,525.05 | 6,130.30 |
| Liabilities | ||
| (2) Non – Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Long Term Borrowings | 1,324.73 | 1,787.74 |
| (ii) Lease Liabilities | 31.52 | 60.70 |
| (iii) Other Financial Liabilities | – | – |
| (b) Provisions | – | – |
| (c) Deferred Tax Liability (net) | 402.97 | 346.46 |
| (3) Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Short Term Borrowings | 846.95 | 816.02 |
| (ii) Lease Liabilities | 17.95 | 16.54 |
| (iii) Trade Payables | ||
| a) Total Outstanding Dues of Micro Enterprises and Small Enterprises | 85.10 | 26.44 |
| b) Total Outstanding Dues of Creditors Others than Micro Enterprises and Small Enterprises | 805.76 | 374.66 |
| (iv) Other Financial Liabilities | 54.22 | 60.42 |
| (c) Other Current Liabilities | 175.12 | 108.77 |
| (b) Provisions | 19.05 | 5.57 |
| (d) Current Tax Liabilities (Net) | – | – |
| Total Equity and Liabilities | 11,769.30 | 11,214.51 |
| Particulars | Quarter Ended 31-03-2026 Audited | Quarter Ended 31-12-2025 Unaudited | Quarter Ended 31-03-2025 Audited | Year Ended 31-03-2026 Audited | Year Ended 31-03-2025 Audited |
|---|---|---|---|---|---|
| I. Revenue from operations | 2,428.14 | 2,299.74 | 1,596.56 | 8,257.92 | 7,025.39 |
| II. Other income | 52.78 | 74.04 | 27.74 | 267.33 | 152.96 |
| III. Total Income (I+II) | 2,480.92 | 2,373.77 | 1,624.30 | 8,525.25 | 7,178.35 |
| IV. Expenses: | |||||
| – Cost of materials consumed | 896.67 | 1,057.60 | 733.32 | 3,264.65 | 3,042.21 |
| – Purchase of Traded Goods | – | – | – | – | – |
| – Changes in inventories of finished goods, by-products and work in progress | 25.53 | (118.40) | (187.64) | 421.50 | (236.26) |
| – Employee benefits expense | 248.37 | 246.05 | 218.59 | 907.64 | 852.68 |
| – Finance costs | 40.48 | 45.61 | 58.29 | 190.53 | 163.84 |
| – Depreciation and amortization expense | 94.49 | 95.34 | 91.46 | 380.75 | 313.06 |
| – Other expenses | 894.64 | 778.74 | 637.47 | 2,639.28 | 2,460.01 |
| Total expenses (IV) | 2,200.19 | 2,104.93 | 1,551.50 | 7,804.36 | 6,595.54 |
| V. Profit Before Tax | 280.73 | 268.84 | 72.79 | 720.89 | 582.81 |
| VIII. Tax expense: | |||||
| – Current tax | 62.88 | 49.50 | 2.66 | 122.00 | 75.00 |
| – Deferred tax | 19.17 | 14.74 | 22.62 | 57.23 | 90.06 |
| – Income tax relating to earlier years | – | (3.30) | 0.07 | (3.30) | (1.11) |
| 82.05 | 60.94 | 25.35 | 175.92 | 163.96 | |
| IX. Profit for the period | 198.68 | 207.90 | 47.45 | 544.97 | 418.86 |
| X. Other comprehensive income | |||||
| (i) Items that will not be reclassified to profit or loss | |||||
| – Defined Benefit Plan | 9.68 | 2.40 | 18.88 | (1.56) | 26.18 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 2.44 | 0.60 | 4.75 | (0.39) | 6.59 |
| (iii) Items that will be reclassified to profit or loss | |||||
| – Fair Value Gain on Investments | 19.62 | 23.75 | 39.91 | 110.14 | 126.92 |
| (iv) Income tax relating to items that will be reclassified to profit or loss | 4.94 | 5.98 | 10.04 | 27.72 | 31.95 |
| Total other comprehensive income, net of tax | 21.93 | 19.56 | 43.99 | 81.25 | 114.57 |
| XI. Total comprehensive income for the period | 220.61 | 227.46 | 91.44 | 626.22 | 533.42 |
| Paid Up Equity Share Capital (face value of Rs. 10/- each) | 1,480.88 | 1,480.88 | |||
| Other Equity | 6,525.82 | 6,130.30 | |||
| XII. Earnings per equity share (Nominal value per share Rs. 10/-) | |||||
| – Basic (Rs.) | 1.34 | 1.40 | 0.32 | 3.68 | 2.83 |
| – Diluted (Rs.) | 1.34 | 1.40 | 0.32 | 3.68 | 2.83 |
| Sr. | Particulars | Year ended 31st March, 2026 | Year ended 31st March, 2025 |
|---|---|---|---|
| A. | Cash flow from Operating Activities : | ||
| Net Profit before Tax & Extra Ordinary Items | 720.89 | 582.81 | |
| Adjustment for : | |||
| Depreciation & Write-offs | 380.75 | 313.06 | |
| Loss/(Profit) on Sale of PPE | – | (5.98) | |
| Interest Expense | 190.53 | 163.84 | |
| Interest Income | (79.56) | (74.67) | |
| Provision for Expected Credit Loss | 2.13 | – | |
| Gain on Mutual Funds | (111.44) | (23.81) | |
| Gratuity Expense | 13.92 | 14.20 | |
| Operating Profit before Working Capital Changes | 1,117.22 | 969.45 | |
| Adjustments for : | |||
| (Increase)/Decrease in Trade Receivables | (705.74) | 308.69 | |
| (Increase)/Decrease in Inventories | 361.93 | (123.83) | |
| (Increase)/Decrease in Loans & Advances | 3.45 | (0.49) | |
| (Increase)/Decrease in other current assets | 40.64 | 4.71 | |
| Increase/(Decrease) in Trade Payable | 489.76 | (196.91) | |
| Increase/(Decrease) in Other Current Liabilities | 46.56 | (112.98) | |
| Increase/(Decrease) in Short Term Provisions | (2.00) | – | |
| Cash Generated from Operating Activities | 1,351.82 | 848.64 | |
| Direct Taxes Paid | (131.65) | (141.82) | |
| Cash Flow before Extra Ordinary Items | 1,220.17 | 706.82 | |
| Prior Period Items (being cash items) | – | – | |
| Net Cash Flow from Operating Activities | 1,220.17 | 706.82 | |
| B. | Cash Flow from Investing Activities | ||
| Purchase of PPE | (495.17) | (825.35) | |
| Net Proceeds from Sale of PPE | 4.09 | 17.00 | |
| Dividend Received | – | – | |
| Investments (Net) | 500.00 | 149.48 | |
| Loan Given to Related Parties | (310.12) | (209.00) | |
| Interest Received | 73.16 | 74.67 | |
| Net Cash used in Investment Activities | (228.03) | (793.21) | |
| C. | Cash Flow from Financing Activities | ||
| Interest Paid | (176.93) | (163.84) | |
| (Increase)/Decrease in Financial and Other – Non Current Assets | (65.31) | (41.43) | |
| Increase/(Decrease) in Short Term Borrowings | 30.93 | 414.06 | |
| Increase/(Decrease) in Lease Liabilities | (27.77) | (13.35) | |
| Increase/(Decrease) in Long Term Borrowings | (463.01) | (364.94) | |
| Dividend Paid | (148.09) | (148.09) | |
| Net Cash used in Financing Activities | (850.18) | (317.59) | |
| D. | |||
| Net Increase/(Decrease) in Cash and Bank Balance | 141.95 | (403.97) | |
| Cash & Bank Balance at beginning of the year | 114.26 | 518.24 | |
| Cash & Bank balances at the end of the year | 256.22 | 114.26 | |
| Details of Cash & Bank Balance | |||
| Balances with Banks | 240.43 | 99.75 | |
| Cash on hand | 3.25 | 1.97 | |
| Deposits held as Margin Money | 12.54 | 12.54 | |
| Other Fixed Deposits with Bank | – | – |
| Particulars | Note No. | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|---|
| I. ASSETS | |||
| (1) Non – Current Assets | |||
| (a) Property, Plant and Equipment | 4 | 7,393.45 | 7,580.93 |
| (b) Capital Work In Progress | 5 | 407.98 | 161.08 |
| (c) Investment Property | 6 | 67.78 | 67.78 |
| (d) Right of Use Assets | 7 | 22.12 | 44.23 |
| (e) Other Intangible Assets | 8 | 12.67 | 12.84 |
| (f) Financial Assets | |||
| (i) Investments | 9 | 4.70 | 4.70 |
| (ii) Loans | 10 | – | – |
| (iii) Others | 11 | 202.71 | 200.70 |
| (g) Other Non – Current Assets | 12 | – | – |
| (2) Current Assets | |||
| (a) Inventories | 13 | 610.66 | 1,001.66 |
| (b) Financial Assets | |||
| (i) Investments | 9 | 1,588.29 | 1,978.15 |
| (ii) Trade Receivables | 14 | 1,891.49 | 1,178.08 |
| (iii) Cash and Cash Equivalents | 15 | 243.45 | 101.64 |
| (iv) Other Bank Balances | 16 | 13.05 | 12.88 |
| (v) Loans | 17 | 19.84 | 23.48 |
| (vi) Others | 18 | 7.36 | 7.19 |
| (c) Other Current Assets | 19 | 258.21 | 329.38 |
| Total Assets |