Key Financial Figures (Quarter Ended June 30, 2026)

  • Total Revenue: ₹2,180.74 lakh
  • Total Expenses: ₹2,121.44 lakh
  • Cost of materials consumed: ₹290.33 lakh
  • Purchase of Stock in Trade: ₹34.77 lakh
  • Changes in inventories: ₹92.07 lakh
  • Employee benefits expenses: ₹33.59 lakh
  • Finance costs: ₹51.89 lakh
  • Depreciation and amortization: ₹108.65 lakh
  • Other expenses: ₹1,510.14 lakh (calculated)
  • Profit Before Tax: ₹59.30 lakh
  • Tax Expenses: ₹29.74 lakh
  • Current Tax: ₹15.01 lakh
  • Deferred Tax: ₹0.00
  • Tax in respect of earlier years: ₹14.73 lakh (calculated)
  • Profit After Tax: ₹29.56 lakh (from continuing operations)
  • Other Comprehensive Income: ₹6.28 lakh
  • Total Comprehensive Income: ₹35.84 lakh
  • Earnings Per Share (Basic & Diluted): ₹2.04 (not annualized)
  • Paid-up Equity Share Capital: ₹302.85 lakh (face value ₹10 per share)

Comparative Figures (Quarter Ended June 30, 2025)

  • Total Revenue: ₹1,761.35 lakh
  • Total Expenses: ₹1,678.66 lakh
  • Profit Before Tax: ₹82.69 lakh
  • Tax Expenses: ₹8.78 lakh
  • Current Tax: ₹8.45 lakh
  • Deferred Tax: ₹0.00
  • Tax in respect of earlier years: ₹0.33 lakh (calculated)
  • Profit After Tax: ₹73.91 lakh (from continuing operations)
  • Other Comprehensive Income: ₹4.57 lakh
  • Total Comprehensive Income: ₹78.48 lakh
  • Earnings Per Share (Basic & Diluted): ₹2.43 (not annualized)

Regulatory and Accounting Framework

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, and Regulation 33 of SEBI (LODR) Regulations, 2015. The results were reviewed by the Audit Committee and approved by the Board of Directors.

Segment Information

The company operates in a single reportable business segment: "Dyes and Chemicals" as per Ind AS 108.

Labour Codes Implementation

Following the implementation of four new Labour Codes by the Government of India effective November 21, 2025, the company had recognized a provision for defined benefit obligations in its FY2026 results. During Q1 FY2027, the Government notified final Central Rules under the Labour Codes. The company assessed the impact and concluded there is no material financial impact. The company continues to monitor the finalization of State Rules and further Government clarifications.

Other Disclosures

  • The company has no subsidiaries, associates, or joint ventures, making consolidated financial results not applicable.
  • Previous period figures have been reclassified/regrouped for comparability.
  • The limited review was conducted by G. K. Choksi & Co. (Firm Registration No. 101895W), who issued an unmodified review conclusion.
  • The board meeting commenced at 3:30 PM IST and concluded at 4:25 PM IST on August 13, 2026.