Financial Results Overview

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue From Operations: ₹6,544.88 lakhs
  • Other Income: ₹355.57 lakhs
  • Total Income: ₹6,900.45 lakhs
  • Total Expenses: ₹5,888.21 lakhs
  • Profit Before Tax: ₹1,012.24 lakhs
  • Tax Expense: ₹260.34 lakhs (Current Tax: ₹248.07 lakhs, Deferred Tax: ₹12.27 lakhs)
  • Net Profit: ₹751.90 lakhs
  • Other Comprehensive Income: ₹(0.65) lakhs
  • Total Comprehensive Income: ₹751.25 lakhs
  • Basic EPS: ₹2.05
  • Diluted EPS: ₹2.05

Quarter Comparison:

  • Revenue decreased from ₹6,648.68 lakhs in Q1 FY27 to ₹6,544.88 lakhs in Q2 FY27
  • Net Profit decreased from ₹1,096.29 lakhs in Q1 FY27 to ₹751.90 lakhs in Q2 FY27
  • Year-over-year: Revenue increased from ₹5,371.42 lakhs in Q2 FY26 to ₹6,544.88 lakhs in Q2 FY27

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue From Operations: ₹13,193.56 lakhs
  • Other Income: ₹727.96 lakhs
  • Total Income: ₹13,921.52 lakhs
  • Total Expenses: ₹11,454.10 lakhs
  • Profit Before Tax: ₹2,467.42 lakhs
  • Tax Expense: ₹619.23 lakhs (Current Tax: ₹600.39 lakhs, Deferred Tax: ₹18.84 lakhs)
  • Net Profit: ₹1,848.19 lakhs
  • Other Comprehensive Income: ₹(1.30) lakhs
  • Total Comprehensive Income: ₹1,846.89 lakhs
  • Basic EPS: ₹5.05
  • Diluted EPS: ₹5.05

Year-over-Year Half Year Comparison:

  • Revenue increased from ₹10,723.22 lakhs in H1 FY26 to ₹13,193.56 lakhs in H1 FY27
  • Net Profit increased from ₹1,213.36 lakhs in H1 FY26 to ₹1,848.19 lakhs in H1 FY27

Capital Structure

  • Equity Share Capital: ₹3,663.07 lakhs (unchanged from previous periods)
  • Other Equity: ₹44,116.82 lakhs as of September 30, 2026 (decreased from ₹44,650.95 lakhs as of March 31, 2026)

Balance Sheet Highlights (as of September 30, 2026)

  • Total Assets: ₹53,757.50 lakhs (decreased from ₹56,796.49 lakhs as of March 31, 2026)
  • Non-Current Assets: ₹21,916.78 lakhs
  • Current Assets: ₹31,840.72 lakhs
  • Total Equity: ₹47,779.89 lakhs
  • Total Liabilities: ₹5,977.61 lakhs
  • Cash and Cash Equivalents: ₹1,128.21 lakhs
  • Bank balances other than cash: ₹16,831.19 lakhs

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash from Operating Activities: ₹4,309.02 lakhs
  • Net Cash from Investing Activities: ₹901.96 lakhs
  • Net Cash from Financing Activities: ₹(5,121.39) lakhs (including dividend payment of ₹2,381.00 lakhs)
  • Net Increase in Cash: ₹89.59 lakhs

Key Notes and Disclosures

  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Results reviewed by Audit Committee and approved by Board of Directors on October 24, 2026
  • Company is in the business of manufacturing Specialty Chemicals with one reportable segment
  • No subsidiary/associate/Joint Venture Company as of September 30, 2026
  • Auditor's review conducted in accordance with SRE 2410 issued by ICAI
  • Face value of equity shares: ₹10 each

Dividend Information

  • Dividend payment of ₹2,381.00 lakhs reflected in financing activities of cash flow statement