Financial Results - Standalone (All figures in ₹ lakhs)

Quarterly Performance (Q2 FY2027)

  • Revenue from Operations: ₹224.88
  • Other Income: ₹0.66
  • Total Income: ₹225.54
  • Total Expenses: ₹292.33
  • Loss before Tax: (₹66.79)
  • Tax Credit: (₹1.34)
  • Net Loss after Taxes: (₹65.45)
  • Total Comprehensive Loss: (₹66.11)
  • Basic/Diluted EPS: (₹1.09)

Half-Yearly Performance (H1 FY2027)

  • Revenue from Operations: ₹327.86
  • Other Income: ₹1.39
  • Total Income: ₹329.25
  • Total Expenses: ₹459.68
  • Loss before Tax: (₹130.43)
  • Tax Credit: (₹2.28)
  • Net Loss after Taxes: (₹128.19)
  • Total Comprehensive Loss: (₹128.17)
  • Basic/Diluted EPS: (₹2.14) [calculated from half-year loss]

Comparative Figures (Quarter Ended September 30, 2025)

  • Revenue from Operations: ₹603.60
  • Other Income: ₹1.35
  • Total Income: ₹604.95
  • Net Loss after Taxes: (₹133.73)
  • Basic/Diluted EPS: (₹2.23)

Assets and Liabilities - Standalone (as at September 30, 2026)

  • Total Assets: ₹1,132.55
  • Non-Current Assets: ₹326.86 (Property, plant and equipment: ₹187.69, Capital Work in Progress: ₹21.13, Investments: ₹81.31)
  • Current Assets: ₹805.69 (Inventories: ₹254.23, Trade Receivables: ₹193.88, Cash and cash equivalents: ₹244.17)
  • Total Equity: ₹545.62 (Equity share capital: ₹600.00, Other equity: negative ₹54.38)
  • Non-Current Liabilities: ₹67.74 (Provisions)
  • Current Liabilities: ₹519.19 (Trade payables: ₹475.94, Other financial liabilities: ₹29.62, Other current liabilities: ₹3.53, Provisions: ₹10.10)

Cash Flow - Standalone (Half year ended September 30, 2026)

  • Net Cash from Operating Activities: ₹178.86
  • Net Cash from Investing Activities: ₹8.41
  • Net Cash from Financing Activities: ₹0.00
  • Net Increase in Cash: ₹187.27
  • Cash at Beginning of Period: ₹56.90
  • Cash at End of Period: ₹244.17

Financial Results - Consolidated (All figures in ₹ lakhs)

Quarterly Performance (Q2 FY2027)

  • Revenue from Operations: ₹224.88
  • Other Income: ₹2.11
  • Total Income: ₹226.99
  • Total Expenses: ₹306.62
  • Loss before Tax: (₹79.63)
  • Tax Credit: (₹1.34)
  • Net Loss after Taxes: (₹78.29)
  • Total Comprehensive Loss: (₹76.31)
  • Basic/Diluted EPS: (₹1.30)

Half-Yearly Performance (H1 FY2027)

  • Revenue from Operations: ₹327.86
  • Other Income: ₹2.84
  • Total Income: ₹330.70
  • Total Expenses: ₹479.20
  • Loss before Tax: (₹148.50)
  • Tax Credit: (₹2.24)
  • Net Loss after Taxes: (₹146.26)
  • Total Comprehensive Loss: (₹143.80)
  • Basic/Diluted EPS: (₹2.44)

Assets and Liabilities - Consolidated (as at September 30, 2026)

  • Total Assets: ₹3,220.85
  • Non-Current Assets: ₹288.30
  • Current Assets: ₹2,932.55 (Inventories: ₹2,323.30, Trade Receivables: ₹193.88, Cash and cash equivalents: ₹247.95)
  • Total Equity: ₹533.82 (Equity share capital: ₹600.00, Other equity: negative ₹66.18)
  • Non-Current Liabilities: ₹67.74
  • Current Liabilities: ₹2,619.29

Notes to Financial Statements

  • The company is engaged in manufacturing of OBA and Other Chemicals with single business segment
  • Paid-up equity share capital: ₹600.00 lakhs (Face value ₹10 per share)
  • Figures for previous periods have been regrouped/reclassified for consistency
  • The consolidated results include Daikaffil Chemicals India Limited and its wholly owned subsidiary Mikusu Global Industries Limited
  • Mikusu Global Industries Limited was incorporated on August 22, 2025
  • For the quarter ended June 30, 2026, subsidiary figures were based on management accounts not subjected to review
  • Figures for quarter ended September 30, 2026 are balancing figures between management accounts and reviewed accounts

Meeting Details

  • Board meeting held on November 07, 2026
  • Meeting commenced at 10:30 am and concluded at 11:45 am
  • Results approved by Audit Committee and Board of Directors