Key Financial Results - Half Year Ended 30 September 2026 (Unaudited Standalone)
Income Statement (₹ in Lakhs):
- Revenue from operations: ₹229.89 (compared to ₹947.82 in corresponding period ended 31 March 2026)
- Other operating income: ₹118.58 (compared to ₹529.94)
- Other income: ₹1.00 (compared to ₹70.29)
- Total Revenue: ₹349.47 (compared to ₹1,548.06)
- Total Expenses: ₹280.27 (compared to ₹1,346.23)
- Profit before depreciation and amortization: ₹69.20 (compared to ₹201.82)
- Depreciation and amortization: ₹9.21 (compared to ₹6.03)
- Finance Cost: ₹2.51 (compared to ₹58.37)
- Profit before Tax: ₹57.48 (compared to ₹137.42)
- Tax expense: ₹14.95 (Current tax: ₹15.69, Deferred tax: ₹-0.74) (compared to ₹37.28)
- Profit for the period: ₹42.54 (compared to ₹100.14)
- Earnings per share (Basic and Diluted): ₹0.63 (compared to ₹1.47)
Balance Sheet as at 30 September 2026 (₹ in Lakhs):
- Share Capital: ₹680.00 (unchanged)
- Reserves and Surplus: ₹1,472.59 (compared to ₹1,430.06 as at 31 March 2026)
- Total Equity and Liabilities: ₹3,907.42 (compared to ₹5,479.97)
- Total Assets: ₹3,907.42 (compared to ₹5,479.97)
- Trade receivables: ₹3,038.71 (compared to ₹3,717.12)
- Inventories: ₹617.18 (compared to ₹864.60)
- Cash and cash equivalents: ₹58.24 (compared to ₹65.59)
Cash Flow Statement for Half Year Ended 30 September 2026 (₹ in Lakhs):
- Cash flow from operating activities: ₹766.21 (compared to ₹-519.31 in year ended 31 March 2026)
- Cash flow from investing activities: ₹1.00 (compared to ₹-36.01)
- Cash flow from financing activities: ₹-774.56 (compared to ₹175.19)
- Net decrease in cash and cash equivalents: ₹-7.35 (compared to ₹-380.13)
- Cash and cash equivalents at end: ₹58.24 (compared to ₹65.59 at beginning)
Key Dates and Events
- Board meeting date: 14 November 2026
- Meeting duration: 6:00 p.m. to 8:15 p.m.
- Period covered: Half year ended 30 September 2026
- Results approved by Board of Directors following Audit Committee review
Regulatory and Accounting Framework
- Prepared in accordance with Indian Accounting Standards prescribed under Section 133 of Companies Act, 2013
- Company exempt from compulsory adoption of IND-AS as it is listed on BSE SME platform
- Single reportable segment: "Chemicals"
- Limited review conducted by NGST & Associates, Chartered Accountants (Firm Registration No. 135159W)
- Review report issued with no material misstatements identified
Additional Notes
- Corresponding figures of previous period have been re-grouped/re-arranged for comparability
- The company maintains various licenses: Central Lic. No. 11519018000620, State Lic. No 1020022010907, Pharma Lic. No. MH-TZS-335245
- GST No.: 27AACCC9682M12Z