Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Approval of Unaudited Financial Results

Audit Opinion:

Clean/Unmodified - The auditors issued an unmodified limited review report stating nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Key Financial Highlights [Rs. in Crores]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹490.95 crore (Q2 FY26: ₹389.41 crore - 26% YoY increase; Q1 FY27: ₹528.01 crore - 7% QoQ decrease)
  • Total Income: ₹501.72 crore
  • Net Profit: ₹65.17 crore (Q2 FY26: ₹42.94 crore - 52% YoY increase; Q1 FY27: ₹94.63 crore - 31% QoQ decrease)
  • EPS (Basic): ₹12.74 (Diluted: ₹12.72)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1,018.96 crore (H1 FY26: ₹794.94 crore - 28% YoY increase)
  • Total Income: ₹1,039.03 crore
  • Net Profit: ₹159.80 crore (H1 FY26: ₹92.38 crore - 73% YoY increase)
  • EPS (Basic): ₹31.24 (Diluted: ₹31.14)

Expense Breakdown (Quarter):

  • Cost of Materials Consumed: ₹260.70 crore
  • Employee Benefit Costs: ₹33.95 crore
  • Finance Costs: ₹0.44 crore
  • Depreciation and Amortisation: ₹17.93 crore
  • Other Expenses: ₹90.16 crore

Tax Expense (Quarter):

  • Current Tax: ₹23.36 crore
  • Deferred Tax: ₹1.56 crore
  • Total Tax: ₹24.92 crore

Statement of Assets and Liabilities:

As at September 30, 2026:

  • Total Assets: ₹2,034.40 crore (March 31, 2026: ₹1,895.41 crore)
  • Property, Plant and Equipment: ₹955.58 crore
  • Right of Use Assets: ₹27.42 crore
  • Capital Work-In-Progress: ₹159.53 crore
  • Inventories: ₹206.30 crore
  • Trade Receivables: ₹308.41 crore
  • Cash and Cash Equivalents: ₹74.03 crore
  • Bank Balances other than above: ₹161.74 crore

Equity and Liabilities:

  • Equity Share Capital: ₹10.24 crore
  • Other Equity: ₹1,631.37 crore
  • Total Equity: ₹1,641.61 crore
  • Secured Borrowings (Non-current): ₹19.00 crore
  • Lease Liability: ₹0.25 crore (Non-current) + ₹0.55 crore (Current)
  • Total Liabilities: ₹392.79 crore

Statement of Cash Flows (Half Year):

  • Cash flows from Operating Activities: ₹48.25 crore
  • Cash flows used in Investing Activities: ₹(35.43) crore
  • Cash flows used in Financing Activities: ₹(32.94) crore
  • Net decrease in Cash and Cash Equivalents: ₹(20.12) crore
  • Cash and Cash Equivalents at end: ₹74.03 crore

Segment-wise Performance:

The Company's business activity falls within a single operating segment: "Specialty Chemicals" as per IND AS 108.

Corporate Actions:

Not Specified

Other Significant Information:

  • No exceptional items reported during the period
  • No change in accounting policy affecting comparability
  • No forward-looking guidance or management outlook provided