Board Meeting Details

The Board of Directors meeting was held on Friday, 30th October 2026, commencing at 08:00 P.M. and concluding at 09:00 P.M.

Financial Results Approval

The Board approved the Un-Audited Standalone and Consolidated Financial Results for the Half Year ended 30th September 2026 along with Limited Review Report issued by the Statutory Auditors M/s Prem Chand Jain & Co., Chartered Accountants (FRN: 000066C).

Key Financial Figures - Standalone (Rs. in Lakhs)

Income Statement H1 FY27:

  • Revenue from operations: ₹20,447.13
  • Other income: ₹215.53
  • Total Income: ₹20,662.66
  • Total Expenses: ₹17,591.70
  • Profit before tax: ₹3,070.96
  • Tax expense: ₹779.62
  • Profit after tax: ₹2,291.33
  • Basic EPS (annualized): ₹18.94
  • Diluted EPS (annualized): ₹18.94

Balance Sheet as at September 30, 2026:

  • Share capital: ₹1,209.90
  • Reserves and surplus: ₹14,186.89
  • Total equity: ₹15,396.79
  • Total liabilities: ₹21,934.76
  • Total assets: ₹21,934.76
  • Current assets: ₹18,952.83
  • Trade receivables: ₹8,947.59
  • Inventories: ₹4,312.72
  • Cash and bank balance: ₹3,239.28

Cash Flow Statement H1 FY27:

  • Net cash used in operating activities: ₹(1,805.12)
  • Net cash used in investing activities: ₹(216.11)
  • Net cash from financing activities: ₹1,611.04
  • Net decrease in cash: ₹(410.19)

Key Financial Figures - Consolidated (Rs. in Lakhs)

Income Statement H1 FY27:

  • Revenue from operations: ₹20,587.29
  • Other income: ₹198.11
  • Total Income: ₹20,785.40
  • Total Expenses: ₹17,774.01
  • Profit before tax: ₹3,011.38
  • Tax expense: ₹755.49
  • Profit after tax: ₹2,255.90
  • Basic EPS (annualized): ₹18.65
  • Diluted EPS (annualized): ₹18.65

Balance Sheet as at September 30, 2026:

  • Share capital: ₹1,209.90
  • Reserves and surplus: ₹14,018.06
  • Total equity: ₹15,227.96
  • Total liabilities: ₹21,851.69
  • Total assets: ₹21,851.69
  • Current assets: ₹18,544.41
  • Trade receivables: ₹8,949.83
  • Inventories: ₹4,376.82
  • Cash and cash equivalents: ₹3,302.00

Cash Flow Statement H1 FY27:

  • Net cash used in operating activities: ₹(1,870.47)
  • Net cash used in investing activities: ₹(302.47)
  • Net cash from financing activities: ₹1,610.39
  • Net decrease in cash: ₹(562.54)

Subsidiaries Included in Consolidation

  • Easy Raw Material Private Limited (Wholly-Owned Subsidiary)
  • Vinstar Biotech Private Limited (Wholly-Owned Subsidiary)

IPO Proceeds Utilization

As per certificate issued by auditors dated 30th October 2026:

  • Total IPO proceeds: ₹6,447.99 lakh
  • Utilized till September 30, 2026: ₹3,948.05 lakh
  • Unutilized balance: ₹2,499.94 lakh

Breakdown of Utilization:

  • Manufacturing facility through WOS: ₹968.39 lakh utilized out of ₹3,468.33 allocated
  • Repayment of borrowings: ₹2,000.00 lakh fully utilized
  • General corporate purposes and IPO expenses: ₹979.66 lakh fully utilized

Unutilized Proceeds Deployment:

  • ₹1,409.29 lakh invested in liquid funds
  • ₹1,000 lakh invested in Fixed Deposits
  • ₹90.65 lakh maintained in current account

Manufacturing Facility Development

Easy Raw Materials Private Limited (ERMPL) is developing a greenfield facility at JNPA Special Economic Zone, Maharashtra:

  • 4,120 sq. m. plot leased for 60 years
  • Construction status as of October 2026: RCC structural work progressing, PEB warehouse erection in progress
  • 55 personnel deployed at site
  • Consolidated capital work-in-progress: ₹956.95 lakh (vs. ₹486.77 lakh at March 31, 2026)
  • Targeted 2027 commissioning

Company Overview

Chemkart India Limited is a BSE SME-listed public company (listed on 14 July 2025) engaged in trading and distribution of nutraceutical raw materials, amino acids, and functional ingredients. Operates with ISO 9001:2015, ISO 22000:2018, Halal and Kosher certifications.

Comparative Period Information

Comparative financial information for half year ended September 30, 2025 and year ended March 31, 2026 were audited by predecessor auditor with unmodified opinions dated November 10, 2025 and May 18, 2026 respectively.

Results Availability

The results are available on the website of the Stock Exchange (www.bseindia.com) and on the company website (www.chemkart.com).