Standalone Financial Performance (Rs. in lakhs)
Quarter ended June 30, 2026 (Unaudited):
- Revenue from operations: ₹5,784
- Other income: ₹551
- Total Income: ₹6,335
- Profit before exceptional items and tax: ₹850
- Exceptional items: Nil (Previous year had one-time impact of New Labour Code of ₹20 lakhs)
- Profit after exceptional items before tax: ₹850
- Tax expense: ₹241 (Current tax: ₹43, Income tax adjustment of earlier years: ₹3, Deferred tax: ₹195)
- Profit for the period: ₹609
- Other comprehensive loss: ₹19 (net of taxes)
- Total comprehensive income for the period: ₹590
- Earnings per equity share (basic and diluted): ₹8.18 (not annualized)
- Paid-up equity share capital: ₹745 (face value of ₹10 per share)
Comparative Figures:
- Quarter ended March 31, 2026: Net loss of ₹89 lakhs
- Quarter ended June 30, 2025: Net profit of ₹219 lakhs
- Year ended March 31, 2026: Net loss of ₹47 lakhs
Consolidated Financial Performance (Rs. in lakhs)
Quarter ended June 30, 2026 (Unaudited):
- Revenue from operations: ₹5,784
- Other income: ₹146
- Total Income: ₹5,930
- Profit before exceptional items and tax: ₹445
- Exceptional items: Nil
- Profit after exceptional items before tax: ₹445
- Tax expense: ₹241 (Current tax: ₹43, Income tax adjustment of earlier years: ₹3, Deferred tax: ₹195)
- Profit for the period: ₹204
- Share of Profit in Joint Ventures (net of tax): ₹89
- Profit for the period after joint venture share: ₹293
- Profit attributable to non-controlling interest: Less than ₹1 lakh
- Profit after non-controlling interest: ₹293
- Total comprehensive income for the period: ₹273 (net of taxes)
- Earnings per equity share (basic and diluted): ₹3.93 (not annualized)
- Paid-up equity share capital: ₹745
- Other equity: ₹17,718
Comparative Figures:
- Quarter ended March 31, 2026: Net profit of ₹9 lakhs
- Quarter ended June 30, 2025: Net profit of ₹2 lakhs
- Year ended March 31, 2026: Net loss of ₹74 lakhs
Segment Information
The Company's management, pursuant to 'Ind AS 108 - Operating Segments', has concluded that the Company has only one reportable segment which is Specialty Chemicals. Accordingly, no separate disclosures of segment information have been made.
Exceptional Items
During the previous financial year 2025-26, the Company had accounted for an incremental impact of ₹20 lakhs on account of the new labour codes notified by the Government. This amount was disclosed as Exceptional Items in the previous year. There were no exceptional items in the current quarter.
Review and Approval Process
The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 13, 2026. The statutory auditors, BSR & Co. LLP, have expressed an unmodified opinion on the limited review report for the quarter ended June 30, 2026.
Additional Information
- The figures for the quarter ended March 31, 2026 are balancing figures between audited annual figures and limited reviewed published year-to-date figures up to the third quarter of FY26.
- All figures are rounded off to the nearest lakh.
- The results are available for investors at www.bseindia.com and the Company's website at www.dai-ichiindia.com/investors.