Key Quantitative Figures (All amounts in INR lakhs)

Profitability:

  • Profit Before Tax (PBT) for Q1 FY27: ₹188.92
  • Profit After Tax (PAT) for Q1 FY27: ₹139.59
  • Earnings Per Share (Basic & Diluted) for Q1 FY27: ₹1.37

Revenue:

  • Revenue from Operations for Q1 FY27: ₹4,082.59
  • Other Income for Q1 FY27: ₹8.70
  • Total Revenue for Q1 FY27: ₹4,091.29

Expenses:

  • Total Expenses for Q1 FY27: ₹3,902.37
  • Cost of materials consumed: ₹1,759.31
  • Purchase of stock-in-trade: ₹1,666.01
  • Employee benefits expenses: ₹138.60
  • Finance costs: ₹48.41
  • Depreciation and amortization: ₹19.00
  • Other expenses: ₹209.59

Tax:

  • Current Tax expense: ₹50.12
  • Deferred Tax Asset: ₹(0.79)

Comparative Performance

Quarter-on-Quarter (QoQ) - Q1 FY27 vs. Q4 FY26 (Audited):

  • Revenue from Operations decreased from ₹4,134.91 to ₹4,082.59
  • Net Profit decreased from ₹183.49 to ₹139.59
  • EPS decreased from ₹1.80 to ₹1.37

Year-on-Year (YoY) - Q1 FY27 vs. Q1 FY26 (Unaudited):

  • Revenue from Operations increased from ₹3,437.06 to ₹4,082.59 (18.8% growth)
  • Net Profit increased from ₹86.75 to ₹139.59 (60.9% growth)
  • EPS increased from ₹0.85 to ₹1.37

Segment-Wise Performance (Q1 FY27)

Revenue:

  • Dyes and Chemicals Segment: ₹2,426.88
  • Fiber Glass Segment: ₹1,655.71

Segment Result (Profit before Finance Cost and Taxes):

  • Dyes and Chemicals: ₹108.18
  • Fiber Glass: ₹129.15
  • Total Segment Results: ₹237.33

Segment Assets:

  • Dyes and Chemicals: ₹4,084.32
  • Fiber Glass: ₹3,289.55
  • Total Assets: ₹7,373.87

Segment Liabilities:

  • Dyes and Chemicals: ₹1,037.46
  • Fiber Glass: ₹1,561.17
  • Total Liabilities: ₹2,598.63

Governance and Approval

  • The Board meeting was held on August 10, 2026, from 12:30 PM to 2:30 PM.
  • The financial results were reviewed by the company's Audit Committee and subsequently approved by the Board of Directors.
  • The statutory auditors, Surana Maloo & Co. (Firm Reg. No. 112171W), represented by Partner Vidhan Surana (Membership No. 041841), conducted a limited review of the results.
  • The auditors issued a clean review report, stating that nothing came to their attention to believe the statements contain any material misstatement.

Basis of Preparation

The unaudited financial results were prepared in accordance with:

  • Indian Accounting Standard 34 (Ind AS 34), "Interim Financial Reporting"
  • The Companies (Indian Accounting Standards) Rules, 2015
  • SEBI Circular CIR/CFD/CMD/15/2015 dated November 30, 2015, as modified by the July 5, 2016 circular
  • Schedule III (Division II) of the Companies Act, 2013

Notes

  • The figures for previous periods have been regrouped/reclassified to conform to the current period's presentation.
  • Segment-wise reporting is provided in accordance with Ind AS 108.
  • The company is a Government Recognised Export House.