Key Financial Figures - Standalone (₹ in lakhs)
Quarter Ended September 30, 2026:
- Revenue from operations: 5,411
- Other income: 135
- Total income: 5,546
- Total expenses: 5,620
- Loss before exceptional item: (74)
- Loss after exceptional item before tax: (74)
- Tax expense: Current tax ₹11, Income tax adjustment of earlier years (₹4), Deferred tax (₹46)
- Net loss for the quarter: (₹35)
- Earnings per share: (₹0.48)
- Total comprehensive loss for the quarter: (₹35)
Half Year Ended September 30, 2026:
- Revenue from operations: 11,195
- Other income: 686
- Total income: 11,881
- Total expenses: 11,105
- Profit before exceptional item: 776
- Profit after exceptional item before tax: 776
- Tax expense: Current tax ₹54, Income tax adjustment of earlier years (₹1), Deferred tax ₹149
- Net profit for half year: ₹574
- Earnings per share: ₹7.70
- Total comprehensive income for half year: ₹555
Key Financial Figures - Consolidated (₹ in lakhs)
Quarter Ended September 30, 2026:
- Revenue from operations: 5,411
- Other income: 135
- Total income: 5,546
- Total expenses: 5,620
- Loss before exceptional item: (74)
- Loss after exceptional item before tax: (74)
- Tax expense: Current tax ₹11, Income tax adjustment of earlier years (₹4), Deferred tax (₹46)
- Net loss for the quarter: (₹35)
- Share of profit in joint ventures (net of tax): ₹125
- Net profit for the quarter: ₹90
- Earnings per share: ₹1.21
- Total comprehensive income for the quarter: ₹89
Half Year Ended September 30, 2026:
- Revenue from operations: 11,195
- Other income: 281
- Total income: 11,476
- Total expenses: 11,105
- Profit before exceptional item: 371
- Profit after exceptional item before tax: 371
- Tax expense: Current tax ₹54, Income tax adjustment of earlier years (₹1), Deferred tax ₹149
- Net profit for half year: ₹169
- Share of profit in joint ventures (net of tax): ₹214
- Net profit for half year: ₹383
- Earnings per share: ₹5.14
- Total comprehensive income for half year: ₹362
Balance Sheet Position (Standalone as at September 30, 2026)
- Total assets: ₹20,869 lakhs
- Non-current assets: ₹13,015 lakhs
- Current assets: ₹7,854 lakhs
- Equity share capital: ₹745 lakhs
- Other equity: ₹15,912 lakhs
- Total equity: ₹16,657 lakhs
- Non-current liabilities: ₹498 lakhs
- Current liabilities: ₹3,714 lakhs
Cash Flow Statement (Standalone H1 FY27)
- Net cash from operating activities: ₹343 lakhs
- Net cash from investing activities: ₹458 lakhs
- Net cash used in financing activities: (₹661) lakhs
- Net increase in cash and cash equivalents: ₹140 lakhs
- Cash and cash equivalents at end of period: ₹264 lakhs
Exceptional Items
The Company had accounted an incremental impact of ₹20 lakhs in previous financial year 2025-26 on account of the new labour codes notified by the Government, disclosed as exceptional items.
Segment Information
The Company's management has concluded that the Company has only one reportable segment which is Specialty Chemicals. Accordingly, no separate disclosures of segment information have been made.
Entities Included in Consolidation
- Dai-ichi Karkaria Limited (Holding Company)
- Dai-ichi Gosei Chemicals (India) Limited (Subsidiary)
- ChampionX Dai-ichi India Private Limited (Joint venture)
Meeting Details
The Board meeting commenced at 4:50 p.m. and concluded at 5:50 p.m. on October 30, 2026.
Auditor's Opinion
BS R & Co. LLP issued an unmodified limited review report stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.