Caprolactam Chemicals Limited held a Board of Directors meeting on November 13, 2026, which commenced at 4:00 PM and concluded at 5:00 PM. The Board approved the unaudited standalone financial results for the quarter and half-year ended September 30, 2026, in compliance with Regulation 30 read with Schedule III, Regulation 33, Regulation 42 and other applicable provisions of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

The financial results were reviewed by the Audit Committee and subjected to limited review by the statutory auditors, Raman S. Shah & Co., Chartered Accountants (Firm Registration Number: 111919W), who issued a limited review report dated November 13, 2026.

Financial Performance Highlights (Standalone)

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹13.96 lakh (compared to ₹236.27 lakh in Q2 FY26)
  • Other Income: ₹0.12 lakh (compared to ₹2.23 lakh in Q2 FY26)
  • Total Income: ₹14.08 lakh (compared to ₹238.50 lakh in Q2 FY26)
  • Total Expenses: ₹133.73 lakh
  • Loss Before Tax: ₹(119.65) lakh (compared to profit of ₹10.33 lakh in Q2 FY26)
  • Tax Expense: ₹0.66 lakh (Deferred tax)
  • Net Loss After Tax: ₹(120.31) lakh (compared to net profit of ₹12.56 lakh in Q2 FY26)
  • Basic and Diluted EPS: ₹(2.62) (compared to ₹0.27 in Q2 FY26)

Half-Year Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹60.72 lakh (compared to ₹492.74 lakh in H1 FY26)
  • Other Income: ₹0.22 lakh (compared to ₹2.32 lakh in H1 FY26)
  • Total Income: ₹60.94 lakh (compared to ₹495.06 lakh in H1 FY26)
  • Total Expenses: ₹279.47 lakh
  • Loss Before Tax: ₹(218.53) lakh (compared to profit of ₹58.88 lakh in H1 FY26)
  • Tax Expense: ₹0.64 lakh (Deferred tax)
  • Net Loss After Tax: ₹(219.17) lakh (compared to net profit of ₹48.77 lakh in H1 FY26)
  • Basic and Diluted EPS: ₹(4.76) (compared to ₹1.06 in H1 FY26)

Expense Breakdown (H1 FY27)

  • Cost of materials consumed: ₹18.72 lakh
  • Purchase of stock-in-trade: ₹30.78 lakh
  • Change in inventories: ₹(8.57) lakh
  • Employee benefits expenses: ₹20.91 lakh
  • Finance Costs: ₹38.91 lakh
  • Depreciation and amortization: ₹77.27 lakh
  • Other expenses: ₹101.45 lakh

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹1,725.49 lakh (compared to ₹1,703.96 lakh as at March 31, 2026)
  • Non-current Assets: ₹1,026.81 lakh (including Property, plant and equipment: ₹960.53 lakh)
  • Current Assets: ₹698.68 lakh (including Inventories: ₹31.81 lakh, Trade receivables: ₹607.75 lakh, Cash and cash equivalents: ₹1.14 lakh)
  • Total Equity: ₹438.99 lakh (Equity share capital: ₹460.00 lakh, Other equity: ₹(21.01) lakh)
  • Non-current Liabilities: ₹10.16 lakh (Deferred tax liabilities)
  • Current Liabilities: ₹1,276.34 lakh (including Borrowings: ₹1,219.04 lakh, Trade payables: ₹35.20 lakh)
  • Total Borrowings: ₹1,219.04 lakh (significant increase from ₹922.90 lakh as at March 31, 2026)

Cash Flow Statement (H1 FY27)

  • Net cash used in operating activities: ₹(203.47) lakh
  • Net cash used in investing activities: ₹(54.29) lakh (primarily purchase of property, plant and equipment: ₹54.50 lakh)
  • Net cash generated from financing activities: ₹257.23 lakh (primarily from proceeds of short-term borrowings: ₹296.14 lakh)
  • Net decrease in cash and cash equivalents: ₹(0.53) lakh

Additional Information

  • Paid-up equity share capital remains unchanged at ₹460.00 lakh with face value of ₹10.00 per share
  • The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS)
  • Figures for previous periods have been regrouped/reclassified where necessary
  • Results are available on the company's website (http://caprolactum.co.in/) and stock exchange websites

The document was signed by Mrs. Zaver S Bhanushali, Managing Director (DIN: 00663374), on behalf of Caprolactam Chemicals Limited.