Key Financial Figures - Standalone (₹ lakh)
Quarter Ended September 30, 2026:
- Revenue from operations: ₹4,565.08
- Other income: ₹123.51
- Total income: ₹4,688.59
- Total expenses: ₹4,174.65
- Profit before tax: ₹513.94
- Tax expense: ₹112.94 (Current tax: ₹108.22, Deferred tax: ₹4.72)
- Profit for the period: ₹401.00
- Other comprehensive income: ₹0.02
- Total comprehensive income: ₹401.02
- Earnings per share (basic and diluted): ₹3.24
Six Months Ended September 30, 2026:
- Revenue from operations: ₹7,240.53
- Other income: ₹135.23
- Total income: ₹7,375.76
- Total expenses: ₹6,536.07
- Profit before tax: ₹839.69
- Tax expense: ₹196.08
- Profit for the period: ₹643.61
- Earnings per share (basic and diluted): ₹5.20
Comparative Figures (Quarter Ended September 30, 2025):
- Revenue from operations: ₹1,857.74
- Profit before tax: ₹155.34
- Profit for the period: ₹109.16
- Earnings per share: ₹0.88
Key Financial Figures - Consolidated (₹ lakh)
Quarter Ended September 30, 2026:
- Revenue from operations: ₹13,122.62
- Other income: ₹214.62 (includes GST incentive of ₹169.58)
- Total income: ₹13,337.24
- Total expenses: ₹12,519.18
- Profit before tax: ₹818.06
- Tax expense: ₹201.89
- Profit for the period: ₹616.17
- Total comprehensive income: ₹617.23
- Earnings per share (basic and diluted): ₹4.98
Six Months Ended September 30, 2026:
- Revenue from operations: ₹22,776.59
- Other income: ₹828.08 (includes GST incentive of ₹730.52)
- Total income: ₹23,604.67
- Profit before tax: ₹2,905.07
- Profit for the period: ₹2,288.75
- Earnings per share (basic and diluted): ₹18.51
Comparative Figures (Quarter Ended September 30, 2025):
- Revenue from operations: ₹5,400.48
- Profit before tax: ₹663.40
- Profit for the period: ₹605.83
- Earnings per share: ₹4.90
Balance Sheet Highlights (Standalone as of September 30, 2026)
- Total assets: ₹13,005.71 lakh
- Non-current assets: ₹10,764.34 lakh (including property, plant & equipment: ₹2,515.70 lakh, investments in subsidiary: ₹7,949.14 lakh)
- Current assets: ₹2,241.37 lakh (including inventories: ₹623.62 lakh, trade receivables: ₹1,441.26 lakh)
- Total equity: ₹10,410.61 lakh
- Current liabilities: ₹2,466.94 lakh
Cash Flow Highlights (Standalone Six Months Ended September 30, 2026)
- Net cash generated from operating activities: ₹746.19 lakh
- Cash generated from operations: ₹886.04 lakh
- Income tax paid: ₹139.85 lakh
Important Notes
1. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS).
2. The Audit Committee reviewed and recommended the results for adoption by the Board of Directors on October 16, 2026.
3. Deloitte Haskins & Sells LLP conducted a limited review of both standalone and consolidated results with no modifications.
4. The company undertook a planned annual maintenance shutdown during the quarter ended June 30, 2026, making quarterly comparisons irregular.
5. The company operates in a single segment: manufacturing of bulk chemicals.
6. The group recognized GST incentives of ₹169.58 lakh (quarter) and ₹730.52 lakh (six months) under the Gujarat Industrial Policy 2015, making year-on-year comparisons affected.
7. The consolidated results include subsidiary Amal Speciality Chemicals Limited.
Board Meeting Details
The Board of Directors meeting was held on October 16, 2026, from 11:30 am to 12:30 pm, where the financial results were taken on record.