Standalone Financial Performance
Income Statement:
- Revenue from Operations: ₹3,254.27 lakh for H1 FY27 (compared to ₹2,698.78 lakh in H1 FY26)
- Other Income: ₹177.14 lakh for H1 FY27
- Total Income: ₹3,431.41 lakh for H1 FY27
- Profit Before Tax: ₹478.60 lakh for H1 FY27
- Tax Expense: ₹116.58 lakh (Current Tax: ₹116.58 lakh, Deferred Tax: ₹(12.89) lakh)
- Net Profit: ₹374.91 lakh for H1 FY27 (compared to ₹342.99 lakh in H1 FY26)
- Basic EPS: ₹3.45 (Diluted EPS: ₹3.45)
Balance Sheet (as of September 30, 2026):
- Share Capital: ₹1,086.40 lakh (unchanged from March 31, 2026)
- Reserves and Surplus: ₹5,300.55 lakh (increased from ₹4,925.04 lakh)
- Long-Term Borrowings: ₹33.99 lakh (increased from ₹49.06 lakh)
- Short-Term Borrowings: ₹271.53 lakh (increased from ₹21.02 lakh)
- Trade Payables: Micro & Small Enterprises: ₹429.79 lakh; Other Creditors: ₹98.34 lakh
- Total Equity & Liabilities: ₹7,363.05 lakh (increased from ₹6,458.11 lakh)
- Property, Plant & Equipment: ₹834.03 lakh (increased from ₹733.98 lakh)
- Inventories: ₹1,040.12 lakh (increased from ₹831.14 lakh)
- Trade Receivables: ₹1,553.61 lakh (increased from ₹1,374.22 lakh)
- Cash and Cash Equivalents: ₹307.71 lakh (decreased from ₹323.74 lakh)
Cash Flow Statement (H1 FY27):
- Net Cash Flow from Operating Activities: ₹259.94 lakh
- Net Cash Flow from Investing Activities: ₹(503.10) lakh
- Net Cash Flow from Financing Activities: ₹227.13 lakh
- Net Increase in Cash & Cash Equivalents: ₹(16.03) lakh
Consolidated Financial Performance
Income Statement:
- Revenue from Operations: ₹3,986.03 lakh for H1 FY27 (compared to ₹3,092.68 lakh in H1 FY26)
- Other Income: ₹212.07 lakh for H1 FY27
- Total Income: ₹4,198.10 lakh for H1 FY27
- Profit Before Tax: ₹750.91 lakh for H1 FY27 (compared to ₹557.21 lakh in H1 FY26)
- Tax Expense: ₹136.13 lakh (Current Tax: ₹136.13 lakh, Deferred Tax: ₹(10.12) lakh)
- Net Profit: ₹624.90 lakh for H1 FY27 (compared to ₹432.97 lakh in H1 FY26)
- Profit Attributable to Owners: ₹620.45 lakh
- Profit Attributable to Minority Interest: ₹4.44 lakh
- Basic EPS: ₹5.75 (Diluted EPS: ₹5.75)
Balance Sheet (as of September 30, 2026):
- Share Capital: ₹1,086.40 lakh (unchanged from March 31, 2026)
- Reserves and Surplus: ₹5,876.58 lakh (increased from ₹5,256.11 lakh)
- Minority Interest: ₹38.04 lakh (increased from ₹33.60 lakh)
- Long-Term Borrowings: ₹33.99 lakh (decreased from ₹49.06 lakh)
- Short-Term Borrowings: ₹271.21 lakh (increased from ₹21.60 lakh)
- Trade Payables: Micro & Small Enterprises: ₹1,180.54 lakh; Other Creditors: ₹726.27 lakh
- Total Equity & Liabilities: ₹9,459.77 lakh (increased from ₹7,454.70 lakh)
- Property, Plant & Equipment: ₹1,996.55 lakh (increased from ₹1,725.19 lakh)
- Inventories: ₹2,523.83 lakh (increased from ₹2,053.58 lakh)
- Trade Receivables: ₹2,710.81 lakh (increased from ₹1,638.84 lakh)
- Cash and Cash Equivalents: ₹421.14 lakh (increased from ₹401.94 lakh)
Cash Flow Statement (H1 FY27):
- Net Cash Flow from Operating Activities: ₹338.89 lakh
- Net Cash Flow from Investing Activities: ₹(546.65) lakh
- Net Cash Flow from Financing Activities: ₹226.93 lakh
- Net Increase in Cash & Cash Equivalents: ₹19.16 lakh
Subsidiary Information
The consolidated results include:
- Dcpl Speciality Chemicals Private Limited (Subsidiary with 90% ownership)
- South West Chemicals Corporation (Wholly Owned Subsidiary)
- Atlas Tints (Wholly Owned Subsidiary)
Additional Notes
- The company operates in a single segment
- Half-yearly EPS is not annualized
- Figures for previous periods have been regrouped or rearranged where necessary
- The financial results were reviewed by Mittal & Associates, Chartered Accountants (FRN: 106456W)