Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results (Regulation 30 & 33 of SEBI Listing Regulations)

Audit Opinion:

Limited Review Report - No material misstatement identified (Not a full audit opinion)

Key Financial Highlights [Rs. in Million]:

Standalone Results:

Revenue from Operations: ₹2,224.86 million (Q1 FY27)

Total Income: ₹2,224.86 million (Q1 FY27)

Net Profit: ₹(123.12) million loss (Q1 FY27)

EPS: ₹(0.64) basic and diluted (Q1 FY27)

Other Equity: Not specified for current quarter

Cash and Cash Equivalents: Not disclosed

Debt: Not disclosed

Consolidated Results:

Revenue from Operations: ₹5,198.79 million (Q1 FY27), showing improvement from ₹4,248.11 million in Q4 FY26 and ₹4,077.21 million in Q1 FY26

Total Income: ₹5,198.79 million (Q1 FY27)

Net Profit: ₹(336.22) million loss (Q1 FY27)

Net Profit attributable to owners: ₹(317.06) million loss (Q1 FY27)

EPS: ₹(1.65) basic and diluted from continuing and discontinued operations (Q1 FY27)

Other Equity: ₹10,216.71 million (as of March 31, 2026)

Cash and Cash Equivalents: Not disclosed

Debt: Not disclosed

Financial Performance Comparison:

Consolidated net loss of ₹336.22 million in Q1 FY27 compared to net profit of ₹862.77 million in Q4 FY26 and net loss of ₹106.81 million in Q1 FY26

Total comprehensive income showed loss of ₹163.62 million in Q1 FY27 compared to profit of ₹743.85 million in Q4 FY26

Segment-wise Performance [Rs. in Million]:

The company reclassified its reporting segments into three categories:

Specialty Ingredients Segment:

Revenue: ₹4,013.17 million (Q1 FY27)

Segment Results: ₹254.66 million profit before exceptional items, ₹67.64 million profit after ₹108.80 million exceptional items

Segment Assets: ₹12,034.58 million

Segment Liabilities: ₹7,362.00 million

Aroma Segment:

Revenue: ₹774.07 million (Q1 FY27)

Segment Results: ₹(33.81) million loss

Segment Assets: ₹3,863.87 million

Segment Liabilities: ₹2,262.48 million

Performance Chemicals & Others Segment:

Revenue: ₹1,748.90 million (Q1 FY27)

Segment Results: ₹(44.41) million loss

Segment Assets: ₹6,142.10 million

Segment Liabilities: ₹3,708.61 million

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced

Other Significant Information:

Vinpai S.A. Acquisition:

Completed open offer for minority shareholders of Vinpai S.A. at €3.60 per share (closed July 6, 2026)

Acquired 501,842 equity shares for ₹194.63 million

Current holding: 4,351,894 equity shares representing 95.41% of Vinpai's outstanding share capital

Fire Incidents:

₹108.8 million shortfall from insurance claim settlement for fire incident on February 7, 2026 at CFS Do Brasil blending unit

Management believes ₹67.03 million loss from May 23, 2026 fire at Dahej Diphenol unit is fully covered by insurance

Discontinued Operations:

CFS Europe SpA liquidation process ongoing since March 17, 2026 - ₹2.50 million legal expenses incurred in Q1 FY27

CFS Wanglong Flavours (Ningbo) Co. Ltd. discontinued operations - ₹15.76 million expenditure in Q1 FY27

Discontinued operations contributed ₹8.04 million profit attributable to owners in Q1 FY27

Foreign Exchange Impact:

Consolidated other income included foreign exchange loss of ₹83.69 million (Q1 FY27)

Finance costs included foreign exchange gain of ₹22.73 million (Q1 FY27)

Entities Included in Consolidation:

The consolidated results include 22 subsidiaries, step-down subsidiaries, and one associate of a step-down subsidiary across multiple countries