Key Financial Figures - Standalone (INR Lacs)

Quarter Ended 30th September 2026:

  • Revenue from operations: ₹2,384.30
  • Other income: ₹30.63
  • Total income: ₹2,414.94
  • Total expenses: ₹2,196.62
  • Profit before tax: ₹218.31
  • Tax expense: ₹55.89 (Current tax: ₹47.00, Deferred tax: ₹8.89)
  • Profit for the period: ₹162.42
  • Other comprehensive income (net of tax): ₹24.42
  • Total comprehensive income: ₹186.84
  • Basic EPS: ₹1.10
  • Diluted EPS: ₹1.10

Half Year Ended 30th September 2026:

  • Revenue from operations: ₹4,578.11
  • Other income: ₹61.56
  • Total income: ₹4,639.67
  • Total expenses: ₹4,236.27
  • Profit before tax: ₹403.39
  • Tax expense: ₹103.55 (Current tax: ₹80.00, Deferred tax: ₹23.55)
  • Profit for the period: ₹299.85
  • Other comprehensive income (net of tax): ₹46.21
  • Total comprehensive income: ₹346.06
  • Basic EPS: ₹2.02
  • Diluted EPS: ₹2.02

Key Financial Figures - Consolidated (INR Lacs)

Quarter Ended 30th September 2026:

  • Revenue from operations: ₹2,384.41
  • Other income: ₹7.36
  • Total income: ₹2,391.77
  • Total expenses: ₹2,281.08
  • Profit before tax: ₹110.69
  • Tax expense: ₹55.89 (Current tax: ₹47.00, Deferred tax: ₹8.89)
  • Profit for the period: ₹54.80
  • Other comprehensive income (net of tax): ₹24.42
  • Total comprehensive income: ₹79.22
  • Basic EPS: ₹0.37
  • Diluted EPS: ₹0.37

Half Year Ended 30th September 2026:

  • Revenue from operations: ₹4,578.23
  • Other income: ₹17.90
  • Total income: ₹4,596.13
  • Total expenses: ₹4,387.27
  • Profit before tax: ₹208.87
  • Tax expense: ₹103.55 (Current tax: ₹80.00, Deferred tax: ₹23.55)
  • Profit for the period: ₹105.32
  • Other comprehensive income (net of tax): ₹46.21
  • Total comprehensive income: ₹151.53
  • Basic EPS: ₹0.71 (calculated from half-year figures)
  • Diluted EPS: ₹0.71 (calculated from half-year figures)

Balance Sheet Position (Standalone as at 30th September 2026)

  • Total assets: ₹12,387.46 lacs (vs ₹11,769.30 lacs as at 31st March 2026)
  • Property, plant and equipment: ₹5,369.17 lacs
  • Capital work in progress: ₹415.46 lacs
  • Inventories: ₹520.56 lacs
  • Trade receivables: ₹1,530.19 lacs
  • Cash and cash equivalents: ₹826.68 lacs
  • Equity share capital: ₹1,480.88 lacs (unchanged)
  • Other equity: ₹6,755.09 lacs (vs ₹6,525.05 lacs)
  • Long-term borrowings: ₹1,178.50 lacs
  • Short-term borrowings: ₹893.43 lacs

Cash Flow Statement (Standalone H1 FY27)

  • Net cash flow from operating activities: ₹1,309.80 lacs
  • Net cash used in investing activities: ₹(413.62) lacs
  • Net cash used in financing activities: ₹(312.42) lacs
  • Net increase in cash and cash equivalents: ₹583.77 lacs

Significant Events and Disclosures

Employee Stock Option Plan (ESOP)

  • On 15th May 2026, the company granted 107,700 Employee Stock Options to eligible employees under the Chemcrux Enterprises Employee Stock Option Scheme 2025 (ESOP 2025 Scheme)
  • Exercise price: ₹210 per share
  • Vesting period: One year
  • The company has estimated the fair value of these options on the grant date and recognized proportionate share-based payment expense in the Statement of Profit and Loss for the quarter and half year ended 30th September 2026
  • The company is in the process of obtaining a Final Valuation Report from an Independent Registered Valuer
  • Any adjustments arising from the final valuation report will be recognized prospectively in subsequent quarters of the current financial year
  • The impact is not expected to be material

New Labour Codes Implementation

  • The Government of India implemented New Labour Codes effective 21st November 2025
  • The company's employee benefit structures, including gratuity, were aligned with regulatory requirements as of 31st March 2026
  • Employee benefit expenses for the quarter and half year ended 30th September 2026 have been evaluated and accounted for in line with the new provisions
  • The implementation does not have any material impact on the financial results

New Subsidiary Formation

  • The company incorporated a wholly-owned subsidiary, Chemcrux Foundation, on 17th July 2026
  • Chemcrux Foundation is a Section 8 company under the Companies Act, 2013, established to undertake social and charitable initiatives
  • The financial statements of Chemcrux Foundation have been consolidated with effect from its incorporation date
  • No major activities were carried out during the period, and its operations have had no material impact on consolidated revenue, profit, or cash flows

Entities Consolidated

  • Kalichem Private Limited (Wholly-Owned Subsidiary)
  • Chemcrux Foundation (Wholly-Owned Subsidiary, Section 8 Company)

Business Segment

  • The company is primarily engaged in the business of manufacturing and processing of Bulk Drug Intermediates
  • This constitutes a single operating segment as per Ind AS 108