Key Decisions and Financial Results
The Board of Directors at its meeting held on 12th November 2026:
- Considered and approved the Unaudited Financial Results (Standalone & Consolidated) of the Company for the quarter and half-year ended 30th September 2026
- Declared 1st Interim Dividend for Financial Year 2026-27 @ ₹1 per equity share of face value ₹10
- Fixed Wednesday, 18th November 2026 as the Record Date for determining shareholder eligibility for interim dividend
- Scheduled dividend payment on or before 12th December 2026
The Board meeting commenced at 12:00 PM IST and concluded at 1:10 PM IST.
Financial Performance Highlights (Standalone)
Quarter Ended 30th September 2026:
- Revenue from Operations: ₹8,303.67 lakhs
- Total Income: ₹8,413.45 lakhs
- Net Profit After Tax: ₹573.09 lakhs
- Basic EPS: ₹7.16
- Diluted EPS: ₹7.16
Half-Year Ended 30th September 2026:
- Revenue from Operations: ₹14,998.45 lakhs
- Total Income: ₹15,201.27 lakhs
- Net Profit After Tax: ₹1,463.74 lakhs
- Basic EPS: ₹18.30
- Diluted EPS: ₹18.30
Consolidated Financial Performance
Quarter Ended 30th September 2026:
- Revenue from Operations: ₹8,303.67 lakhs
- Total Income: ₹8,413.45 lakhs
- Net Profit After Tax: ₹590.08 lakhs
- Basic EPS: ₹7.38
- Diluted EPS: ₹7.38
Half-Year Ended 30th September 2026:
- Revenue from Operations: ₹14,998.45 lakhs
- Total Income: ₹15,201.27 lakhs
- Net Profit After Tax: ₹1,501.98 lakhs
- Basic EPS: ₹18.77
- Diluted EPS: ₹18.77
Cash Flow Statement (Half-Year Ended 30th September 2026)
Standalone:
- Cash from Operating Activities: ₹2,801.19 lakhs
- Cash from Investing Activities: -₹379.60 lakhs
- Cash from Financing Activities: -₹2,419.44 lakhs
- Net Increase in Cash: ₹2.15 lakhs
- Cash at End: ₹40.21 lakhs
Consolidated:
- Cash from Operating Activities: ₹3,544.86 lakhs
- Cash from Investing Activities: -₹379.60 lakhs
- Cash from Financing Activities: -₹2,352.71 lakhs
- Net Increase in Cash: ₹812.55 lakhs
- Cash at End: ₹866.92 lakhs
Balance Sheet Position as at 30th September 2026
Standalone:
- Total Assets: ₹22,975.79 lakhs
- Total Equity: ₹9,432.06 lakhs
- Total Liabilities: ₹13,543.73 lakhs
- Equity Share Capital: ₹800.00 lakhs
- Other Equity: ₹8,632.06 lakhs
Consolidated:
- Total Assets: ₹23,934.82 lakhs
- Total Equity: ₹9,700.74 lakhs
- Total Liabilities: ₹14,234.08 lakhs
- Equity Share Capital: ₹800.00 lakhs
- Other Equity: ₹8,900.74 lakhs
Significant Notes and Disclosures
1. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by the Audit Committee
2. Statutory Auditors L.B. Jha & Co, LLP issued limited review reports with unmodified opinion
3. The Company operates in a single business segment
4. R-Chem Industries acquisition: The Company acquired R-Chem Industries through NCLT proceedings for ₹301 lakhs on 17th March 2022. The shares have not yet been transferred to ARCL Organics Ltd. as at 30th September 2026 pending ROC record updates and Pollution Control approvals. The amount continues to be reflected under "Other Current Assets"
5. Promoters transferred 10,00,000 shares to SBICAP Trustee Ltd to comply with Minimum Public Shareholding requirements. As of 30th September 2026, 2,03,407 shares were sold
6. Outstanding Customs interest liability of ₹236.49 lakhs pertaining to 1995-96. From April 2026 to September 2026, the Company paid ₹59.12 lakhs, leaving balance outstanding of ₹177.37 lakhs
7. The Company has opted for concessional tax regime under Section 115BAA of Income-tax Act, 1961 effective from Assessment Year 2026-27
Subsidiaries Included in Consolidation
The consolidated results include seven subsidiaries:
1. Allied Maritime & Infra Engineering Private Ltd
2. ARCL Petrochemicals Limited
3. Ocilim Advisory Services Private Ltd.
4. Wide Range Merchants Private Ltd.
5. Nocnex Chemicals Private Ltd.
6. Yocnex Chemicals Private Ltd.
7. Suksess Chemicals Private Ltd.
The interim financial results of these seven subsidiaries have not been reviewed by their respective auditors but are considered not material to the Group.