Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Regulatory filing pursuant to SEBI LODR Regulations 30 and 33

Audit Opinion:

Clean (Unmodified Conclusion). The limited review report issued by Kirtane & Pandit LLP states that nothing has come to their attention that causes them to believe that the Statement contains any material misstatement.

Auditor’s Comment:

The auditors draw attention to Note 2 regarding the corresponding figures for the quarter and six months ended September 30, 2025, which have neither been reviewed nor audited by them and were certified by the management. Their conclusion is not modified in respect of this matter.

Key Financial Highlights [Rs. in Lakhs]:

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹8,997.35
  • Total Income: ₹9,317.77
  • Net Profit/(Loss): ₹3.43 (Profit)
  • EPS: ₹0.00

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹18,075.44
  • Total Income: ₹18,477.72
  • Net Profit/(Loss): ₹245.05 (Profit)
  • EPS: ₹0.28

Comparison (YoY for Q2):

  • Revenue from Operations decreased from ₹9,689.95 (Q2 FY26) to ₹8,997.35 (Q2 FY27).
  • Net Profit improved from a loss of ₹(272.48) (Q2 FY26) to a profit of ₹3.43 (Q2 FY27).

Consolidated Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹8,997.35
  • Total Income: ₹9,336.67
  • Net Profit/(Loss) attributable to owners: ₹(7.65) (Loss)
  • EPS: ₹(0.01)

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹18,075.44
  • Total Income: ₹18,520.78
  • Net Profit/(Loss) attributable to owners: ₹251.70 (Profit)
  • EPS: ₹0.29

Comparison (YoY for Q2):

  • Revenue from Operations decreased from ₹9,689.95 (Q2 FY26) to ₹8,997.35 (Q2 FY27).
  • Net Profit attributable to owners deteriorated from a loss of ₹(253.11) (Q2 FY26) to a loss of ₹(7.65) (Q2 FY27).

Other Financial Data (Consolidated as of September 30, 2026):

  • Paid-up equity share capital: ₹1,739.84 Lakhs (Face value ₹2 per share)
  • Other Equity: ₹19,244.80 Lakhs
  • Cash and Cash Equivalents: ₹2,219.27 Lakhs
  • Total Assets: ₹29,482.97 Lakhs
  • Total Borrowings (Current): ₹1,052.10 Lakhs
  • Lease Liabilities (Non-current + Current): ₹428.91 Lakhs (₹295.44 + ₹133.47)

Segment-wise Performance:

The Company's business activities fall within a single primary business segment, i.e., manufacturing of Organics and fine chemicals. Therefore, segment-wise revenue and profit are not separately disclosed.

Corporate Actions:

  • Dividend: A final dividend of ₹0.40 per equity share for FY26 was approved by shareholders at the AGM on July 14, 2026, and paid in the current quarter (Q2 FY27). Total dividend paid amounted to ₹347.97 Lakhs.
  • Alteration of Articles of Association: The Board approved proposed alterations to the Company's Articles of Association, subject to member approval via a Special Resolution through Postal Ballot. Key proposed changes include:
  • Deletion of definitions related to "Seal" and "A Group".
  • Modification of share certificate signing requirements.
  • Removal of clauses requiring affirmative votes from or representation of directors nominated by "A Group" (DCM Shriram Industries Limited) in Board decisions and committee formations.
  • Deletion of articles concerning the use and custody of the company seal.

Other Significant Information:

  • Entities in Consolidation: The consolidated results include the Holding Company, DCM Shriram Fine Chemicals Limited, and its subsidiary, Daurala Foods & Beverages Private Limited. The subsidiary contributed revenues of ₹18.89 lakhs (Q2) and ₹43.06 lakhs (H1) and net losses/profits of ₹(11.09) lakhs (Q2) and ₹6.64 lakhs (H1).
  • Capital Work-in-Progress: Stands at ₹643.83 Lakhs as of September 30, 2026.