Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended September 30, 2026 (Q2 FY27)

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

Audit Opinion:

Limited Review Report issued by Brahmayya & Co., Chartered Accountants. No qualifications or modifications noted.

Key Financial Highlights [All amounts in ₹ lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹39,631.24 (vs. ₹35,532.66 in Q2 FY25, +11.5% YoY; vs. ₹37,756.78 in Q1 FY26, +5.0% QoQ)
  • Total Income: ₹40,720.29
  • EBITDA: Not explicitly disclosed
  • Net Profit: ₹2,526.67 (vs. ₹3,100.21 in Q2 FY25, -18.5% YoY; vs. ₹4,537.92 in Q1 FY26, -44.3% QoQ)
  • EPS: ₹1.86 (Basic and Diluted)
  • Other Equity: ₹143,475.78 (vs. ₹138,434.47 as of March 31, 2026)
  • Cash and Cash Equivalents: ₹52.77
  • Debt: Short-term borrowings ₹581.00; Long-term borrowings ₹0.00

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹77,388.02 (vs. ₹69,151.57 in H1 FY25, +11.9% YoY)
  • Total Income: ₹79,465.01
  • Net Profit: ₹7,064.59 (vs. ₹5,601.79 in H1 FY25, +26.1% YoY)
  • EPS: ₹5.21 (Basic and Diluted)

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹63,022.53
  • Total Income: ₹64,017.72
  • Net Profit: ₹2,247.21
  • EPS: ₹1.73 (Basic and Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹125,733.67
  • Total Income: ₹127,797.70
  • Net Profit: ₹6,910.17
  • EPS: ₹5.09 (Basic and Diluted)

Segment-wise Performance [₹ lakhs]:

Standalone Segment Revenue Q2 FY27:

  • Sugar: ₹4,055.67
  • Chlor-Alkali: ₹21,822.68
  • Power Generation: ₹1,274.03
  • Industrial Chemicals: ₹36,320.66
  • Soap: ₹11,950.16
  • Unallocated: ₹3,277.41

Standalone Segment Profit/(Loss) Before Tax Q2 FY27:

  • Sugar: (₹185.39)
  • Chlor-Alkali: ₹1,089.56
  • Power Generation: ₹334.45
  • Industrial Chemicals: ₹1,376.27
  • Soap: ₹156.40
  • Unallocated: ₹505.28

Corporate Actions:

Not Specified

Other Significant Information:

  • Increase in profit mainly due to higher selling prices of Chemical Products
  • The company has investments in subsidiaries and associates including JOCIL Limited, The Andhra PetroChemicals Limited, Hindustan Allied Chemicals Limited, and The Andhra Farm Chemicals Corporation Limited
  • Related party transactions disclosed for the half year ended September 30, 2026
  • Cash flow statements provided for both standalone and consolidated entities