The Board of Directors of Daikaffil Chemicals India Limited held a meeting on August 14, 2026, from 3:00 pm to 3:45 pm, where they considered and approved the unaudited financial results for the quarter ended June 30, 2026, pursuant to Regulation 33 of SEBI Listing Regulations.

Financial Results - Standalone

The company reported standalone financial results (all figures in ₹ lakhs):

Income Statement Q1 FY27 (Quarter ended June 30, 2026):

  • Revenue from Operations: ₹102.98
  • Other Income: ₹0.73
  • Total Income: ₹103.71
  • Cost of materials consumed: ₹113.96
  • Changes in Inventories: (₹70.08)
  • Employee Benefits Expense: ₹41.52
  • Finance Costs: ₹0.47
  • Depreciation and Amortisation: ₹7.65
  • Other Expenses: ₹73.82
  • Total Expenses: ₹167.34
  • Loss before Tax: (₹63.63)
  • Deferred tax credit: (₹0.90)
  • Net Loss after Taxes: (₹62.73)
  • Other Comprehensive Income: ₹0.68
  • Total Comprehensive Loss: (₹62.05)
  • Basic and Diluted EPS: (₹1.05)

Comparative Figures:

  • Q1 FY26 (June 30, 2025): Revenue ₹387.69, Net Profit ₹42.47, EPS ₹0.71
  • Q4 FY26 (March 31, 2026): Revenue ₹196.65, Net Loss (₹89.10), EPS (₹1.49)
  • Full Year FY26: Revenue ₹1,334.75, Net Loss (₹214.07), EPS (₹3.57)

Balance Sheet Items:

  • Paid-up Equity Share Capital: ₹600.00 (face value ₹10 per share)
  • Other Equity: ₹73.77 (as of March 31, 2026)

Financial Results - Consolidated

The consolidated results include Daikaffil Chemicals India Limited and its wholly-owned subsidiary Mikusu Global Industries Limited:

Consolidated Income Statement Q1 FY27:

  • Revenue from Operations: ₹102.98
  • Other Income: ₹0.73
  • Total Income: ₹103.71
  • Total Expenses: ₹172.57
  • Loss before Tax: (₹68.86)
  • Deferred tax credit: (₹0.90)
  • Net Loss after Taxes: (₹67.96)
  • Other Comprehensive Income: ₹0.48
  • Total Comprehensive Loss: (₹67.48)
  • Basic and Diluted EPS: (₹1.13)

Comparative Consolidated Figures:

  • Q4 FY26: Net Loss (₹92.66), EPS (₹1.54)
  • Full Year FY26: Net Loss (₹221.41), EPS (₹3.69)

Audit and Review Details

The statutory auditors, N V C & Associates LLP (FRN: 106971W/W101085), conducted a limited review of both standalone and consolidated financial results and issued unmodified reports. Partner N Jayendran (M. No. 040441) signed the review reports dated August 14, 2026.

Key Notes and Disclosures

1. The company is engaged in manufacturing of OBA (Optical Brightening Agents) and Other Chemicals, operating in a single business segment.

2. The figures for the quarter ended March 31, 2026, are balancing figures between audited full-year figures and year-to-date reviewed figures up to the third quarter of previous financial year.

3. The company incorporated wholly-owned subsidiary Mikusu Global Industries Limited on August 22, 2025, and prepared consolidated financial statements for the first time for the quarter ended December 31, 2025.

4. Comparative information for the corresponding quarter ended June 30, 2025, has not been presented in consolidated results as the company had no subsidiary at that time.

5. The financial results will be published in newspapers as per Listing Regulations and are available on the company's website (www.daikaffil.com) and BSE website.