Company Overview

Continental Chemicals Limited (Scrip Code: 506935, ISIN: INE423K01015) filed its 41st Annual Report for the financial year ended March 31, 2026 with the Bombay Stock Exchange. The document was submitted pursuant to Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Summary (Amounts in ₹ Lakhs)

Income Statement Highlights:

| Particulars | 2025-2026 | 2024-2025 | Change |

| Revenue from operations & other income | 167.80 | 157.38 | +6.6% |

| Profit before tax | 58.75 | 48.19 | +21.9% |

| Tax Expense | 7.55 | 4.59 | +64.5% |

| - Current Tax | 7.30 | 3.34 | +118.6% |

| - Deferred Tax | 0.25 | 1.46 | -82.9% |

| Total Comprehensive Income | 51.66 | 43.73 | +18.1% |

Key Financial Metrics:

  • Revenue from operations: ₹25.52 lakh (FY26) vs ₹22.25 lakh (FY25)
  • Other income: ₹142.28 lakh (FY26) vs ₹135.13 lakh (FY25)
  • Employee benefits expense: ₹54.16 lakh (FY26) vs ₹54.75 lakh (FY25)
  • Finance costs: ₹4.27 lakh (FY26) vs ₹3.82 lakh (FY25)
  • Depreciation expense: ₹11.96 lakh (FY26) vs ₹7.26 lakh (FY25)
  • Earnings per share (Basic & Diluted): ₹2.28 (FY26) vs ₹1.94 (FY25)

Balance Sheet Position as at March 31, 2026:

  • Total Assets: ₹663.54 lakh (vs ₹604.14 lakh previous year)
  • Property, Plant and Equipment: ₹196.67 lakh (net of depreciation)
  • Cash and cash equivalents: ₹2.26 lakh (vs ₹6.77 lakh previous year)
  • Bank balances (other than cash): ₹361.07 lakh (vs ₹290.96 lakh previous year)
  • Equity Share Capital: ₹224.90 lakh (unchanged)
  • Other Equity: ₹329.83 lakh (vs ₹278.17 lakh previous year)
  • Borrowings: ₹2.95 lakh (non-current) vs ₹3.15 lakh previous year
  • Trade payables: ₹2.66 lakh (vs nil previous year)

Operational Highlights

  • The company is engaged in sale, purchase and licensing of software within and outside India
  • Foreign exchange earnings: ₹25,48,482 during FY26
  • Company has 8 permanent employees as of March 31, 2026
  • No dividend declared for the year ended March 31, 2026
  • Paid-up equity share capital remained unchanged at ₹2,24,90,000

Management and Board Changes

  • CFO Change: Mr. Navneet Kumar resigned as CFO on January 14, 2026; Mr. Deepak Kumar appointed as new CFO on February 14, 2026
  • Board Composition: As of March 31, 2026, the Board comprised:
  • Mr. Naresh Kumar Chibba (Managing Director, DIN:00376963)
  • Ms. Sunaina Chibba (Director, DIN:00370454)
  • Mr. Aditya Vikram Chibba (Director, DIN:02838045)
  • Mr. Gaurav Sachdeva (Independent Director, DIN:10746363)
  • Ms. Parul Suraiya (Independent Director, DIN:08490663)
  • Previous Change: Mr. Raghav Nathani resigned as Independent Director on June 24, 2025 due to personal reasons
  • Ms. Parul Suraiya was appointed as Additional Director (Independent) on August 6, 2025 and confirmed by shareholders on September 20, 2025

Annual General Meeting Details

  • 41st AGM Date: September 18, 2026 at 4:00 PM
  • Mode: Video Conferencing (VC) / Other Audio-Visual Means (OAVM)
  • Business to be transacted:

1. To receive, consider and adopt the Board's Report, audited financial statements for FY26

2. To appoint a director in place of Ms. Sunaina Chibba who retires by rotation

  • Record Date: September 11, 2026
  • E-voting Period: September 15, 2026 (9:00 AM) to September 17, 2026 (5:00 PM)
  • Book Closure: September 12, 2026 to September 18, 2026 (both days inclusive)

Corporate Governance and Compliance

  • Statutory Auditors: M/s. SSVS & Company, Chartered Accountants (FRN: 021648C)
  • Secretarial Auditor: M/s B. S. Goyal & Co., Company Secretaries
  • Company Secretary: Ms. Sakshi Dhawan (ACS 33279)
  • Bankers: Indian Overseas Bank, ICICI Bank, Canara Bank, IndusInd Bank, HDFC Bank
  • RTA: Beetal Financial & Computer Services Pvt. Ltd., New Delhi
  • Board Meetings: 15 meetings held during FY26
  • Audit Committee Meetings: 7 meetings held during FY26
  • The Secretarial Audit Report and Statutory Audit Report contain no qualifications

Related Party Transactions

  • Transactions with Interads E Communications Limited: ₹25,51,889 (software services)
  • Transactions with Continental Software Solutions Private Limited: ₹60,000 (software services and property leasing)
  • All related party transactions were approved by the Audit Committee and shareholders

Shareholding Pattern (as on March 31, 2026)

  • Promoters: 61.57% (13,84,810 shares)
  • Mr. Naresh Kumar Chibba: 1,33,110 shares (5.92%)
  • Mr. Aditya Vikram Chibba: 12,51,700 shares (55.66%)
  • Public: 38.43% (8,64,190 shares)
  • Dematerialized Holdings: 67.24% (NSDL: 57.88%, CDSL: 9.37%)
  • Physical Holdings: 32.76%

Key Ratios

  • Current Ratio: 3.90 times (vs 3.32 times previous year)
  • Debt Equity Ratio: 0.0053 times (vs 0.0063 times previous year)
  • Return on Equity: 10.33% (vs 9.00% previous year)
  • Net Profit Ratio: 30.52% (vs 27.70% previous year)
  • Return on Capital Employed: 11.36% (vs 10.11% previous year)

Other Significant Disclosures

  • The company has not accepted any deposits under Section 73 of the Companies Act, 2013
  • No material orders passed by regulators or courts during the financial year
  • No change in the nature of business during the year
  • The company has no subsidiaries, joint ventures or associate companies
  • Corporate Social Responsibility (CSR) provisions under Section 135 are not applicable
  • The company has adequate internal financial controls systems
  • Whistle Blower Policy is implemented and operational

Forward-looking Statements

The report contains forward-looking statements subject to risks and uncertainties including changes in economic conditions, government policies, market conditions, competition, and technological developments. The company undertakes no obligation to update these statements except as required by law.