Key Quantitative Figures - Standalone (Rupees in lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26):

  • Revenue from Operations: ₹13,489.50 (vs ₹7,295.50) - 85% increase
  • Total Income: ₹13,850.48 (vs ₹7,553.96)
  • Profit Before Tax: ₹2,070.96 (vs ₹512.45)
  • Profit for the Period: ₹1,546.90 (vs ₹361.90)
  • Basic EPS: ₹13.12 (vs ₹3.07)

Half-Yearly Performance (H1 FY27 vs H1 FY26):

  • Revenue from Operations: ₹27,082.34 (vs ₹17,908.77)
  • Total Income: ₹27,664.53 (vs ₹18,373.35)
  • Profit Before Tax: ₹4,341.29 (vs ₹1,297.17)
  • Profit for the Period: ₹3,240.26 (vs ₹915.30)
  • Basic EPS: ₹27.49 (vs ₹7.77)

Standalone Balance Sheet (as of September 30, 2026 vs March 31, 2026):

  • Total Assets: ₹49,368.54 (vs ₹48,032.36)
  • Inventories: ₹5,919.52 (vs ₹8,519.84)
  • Trade Receivables: ₹11,199.63 (vs ₹8,644.99)
  • Cash and Cash Equivalents: ₹360.15 (vs ₹26.01)
  • Equity: ₹33,841.33 (vs ₹30,686.71)
  • Borrowings (Current): ₹2,756.83 (vs ₹7,093.87)

Key Quantitative Figures - Consolidated (Rupees in lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26):

  • Revenue from Operations: ₹20,136.12 (vs ₹12,089.83) - 67% increase
  • Total Income: ₹20,354.06 (vs ₹12,255.01)
  • Profit Before Tax: ₹2,001.06 (vs ₹360.73)
  • Profit for the Period: ₹1,489.20 (vs ₹209.70)
  • Basic EPS: ₹12.78 (vs ₹1.91)

Half-Yearly Performance (H1 FY27 vs H1 FY26):

  • Revenue from Operations: ₹39,026.63 (vs ₹27,077.62)
  • Total Income: ₹39,324.02 (vs ₹27,388.65)
  • Profit Before Tax: ₹4,536.11 (vs ₹783.43)
  • Profit for the Period: ₹3,391.87 (vs ₹469.18)
  • Basic EPS: ₹29.10 (vs ₹4.60)

Consolidated Balance Sheet (as of September 30, 2026 vs March 31, 2026):

  • Total Assets: ₹62,035.86 (vs ₹60,301.02)
  • Inventories: ₹9,691.34 (vs ₹12,485.99)
  • Trade Receivables: ₹18,461.32 (vs ₹13,767.17)
  • Cash and Cash Equivalents: ₹881.63 (vs ₹217.08)
  • Equity: ₹33,094.59 (vs ₹29,787.84)
  • Borrowings (Non-current): ₹3,623.03 (vs ₹4,147.03)
  • Borrowings (Current): ₹5,599.39 (vs ₹9,930.59)

Segment Performance (Consolidated)

Revenue by Segment (H1 FY27):

  • Pigments: ₹31,816.87
  • API: ₹7,209.76

Segment Results (H1 FY27):

  • Pigments: ₹4,409.37
  • API: ₹613.40

Dates and Proceedings

  • Board Meeting Date: November 12, 2026
  • Meeting Duration: 11:30 AM to 1:30 PM
  • Period Ended: September 30, 2026
  • Results approved by Audit Committee and Board of Directors

Entities Included in Consolidation

  • Asahi Songwon Colors Limited (Parent)
  • Asahi Tennants Color Private Limited (Subsidiary)
  • Atlas Life Sciences Private Ltd (Wholly owned subsidiary)
  • Atlas Life Sciences (India) Private Ltd (Wholly owned subsidiary)
  • Plutoeco Enviro Association (Associate Company)

Auditor Review

  • Limited Review conducted by Talati & Talati LLP, Chartered Accountants
  • Review reports issued for both standalone and consolidated results
  • No material misstatements identified

Additional Information

  • Figures for previous periods regrouped/rearranged for comparability
  • Segment information disclosed as per Ind AS 108