Summary of Key Information:
Reporting Period (Quarter/Year): Quarter ended 30th June, 2026 (Q1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI LODR Regulations
Audit Opinion:
Clean (Unqualified) - Limited Review Report issued by Deloitte Haskins & Sells LLP states nothing has come to their attention that causes them to believe the financial results contain any material misstatement.
Auditor’s Comment:
No qualifications or modifications affecting earnings quality, internal controls, or going concern.
Key Financial Highlights [Amount in ₹ Lakhs]:
Standalone Results:
Revenue from Operations: 7,302.14 (vs. 8,758.10 in Q1 FY26, -16.63% YoY; vs. 6,872.61 in Q4 FY26, +6.25% QoQ)
Total Income: 7,483.42
Net Profit: 482.92 (vs. 539.40 in Q1 FY26, -10.47% YoY; vs. 155.77 in Q4 FY26, +210.04% QoQ)
EPS: Not annualized (Basic and Diluted same)
Other Equity: Not annualized
Consolidated Results:
Revenue from Operations: 7,315.98 (vs. 9,154.09 in Q1 FY26, -20.08% YoY; vs. 7,477.57 in Q4 FY26, -2.16% QoQ)
Total Income: 7,524.30
Net Profit: 573.04 (vs. 254.76 in Q1 FY26, +124.93% YoY; vs. 48.46 in Q4 FY26, +1082.21% QoQ)
Attribution: Entirely to Owners of the Company
EPS: Not annualized (Basic and Diluted: 3.99)
Other Equity: Not annualized
Segment-wise Performance [Amount in ₹ Lakhs]:
Standalone Segment Revenue:
Chemicals and related Products: 6,727.17 (vs. 4,887.90 in Q1 FY26, +37.63% YoY; vs. 5,563.23 in Q4 FY26, +20.92% QoQ)
PVC-O Pipes: 574.97 (vs. 3,870.20 in Q1 FY26, -85.14% YoY; vs. 1,311.24 in Q4 FY26, -56.15% QoQ)
Standalone Segment Result before tax:
Chemicals and related Products: 232.24 (vs. -58.85 in Q1 FY26; vs. 124.27 in Q4 FY26)
PVC-O Pipes: -57.23 (vs. 863.16 in Q1 FY26; vs. -87.08 in Q4 FY26)
Consolidated Segment Revenue:
Chemicals and related Products: 6,741.01 (vs. 5,283.89 in Q1 FY26, +27.58% YoY; vs. 6,168.19 in Q4 FY26, +9.29% QoQ)
PVC-O Pipes: 574.97 (vs. 3,870.20 in Q1 FY26, -85.14% YoY; vs. 1,311.24 in Q4 FY26, -56.15% QoQ)
Consolidated Segment Result before tax:
Chemicals and related Products: 292.03 (vs. -372.49 in Q1 FY26; vs. 143.74 in Q4 FY26)
PVC-O Pipes: -57.23 (vs. 863.16 in Q1 FY26; vs. -87.08 in Q4 FY26)
Corporate Actions:
Dividend: Not Specified
Share Split/Bonus/Buyback: Not Specified
Other Significant Information:
The Parent Company invested ₹1,491 Lakhs during the quarter as per the terms of a power purchase agreement entered towards sourcing of power from a hybrid power plant.
The Company has exercised the option of lower tax rate permitted under section 200 of the Income Tax Act 2025 (erstwhile Section 115BAA of the Income Tax Act 1961) and accordingly recognised provision for income tax for the three months ended 30 June 2026 based on the concessional rate. The Company has re-measured the opening balance of Deferred Tax Liabilities (net) as at 1 April 2026 and accounted a tax credit of ₹380.27 Lakhs [Non-Recurring] relating to the same in the current quarter.
Direct Manufacturing expenses include job work expenses of ₹364.47 lakhs in relation to production of aluminium chloride.
The figures for the quarter ended 31 March 2026 are the balancing figures between audited figures of the full financial year ended 31 March 2026 and published year-to-date figure up to third quarter ended 31 December 2025.