Key Financial Figures - Standalone (₹ in Lakhs)

Income Statement - Year Ended March 31, 2026

  • Revenue from operations: ₹109,424.93 (FY25: ₹97,806.77)
  • Other income: ₹2,374.14 (FY25: ₹2,648.25)
  • Total Income: ₹111,799.07 (FY25: ₹100,455.02)
  • Profit before tax: ₹9,511.82 (FY25: ₹11,090.70)
  • Profit after tax: ₹7,340.04 (FY25: ₹8,349.82)
  • Total Comprehensive Income: ₹6,134.07 (FY25: ₹10,839.04)

Quarterly Performance (Q4 FY26)

  • Revenue from operations: ₹28,113.30 (Q4 FY25: ₹24,784.22)
  • Profit before tax: ₹1,511.54 (Q4 FY25: ₹1,528.21)
  • Profit after tax: ₹1,271.09 (Q4 FY25: ₹1,137.41)
  • Total Comprehensive Loss: ₹(1,755.31) (Q4 FY25: ₹(3,548.67))

Per Share Data

  • Basic EPS: ₹58.39 for FY26 (FY25: ₹66.42)
  • Diluted EPS: ₹58.39 for FY26 (FY25: ₹66.42)
  • Paid-up Equity Share Capital: ₹628.53 lakhs (face value ₹5 per share)

Key Financial Figures - Consolidated (₹ in Lakhs)

Income Statement - Year Ended March 31, 2026

  • Revenue from operations: ₹109,452.15 (FY25: ₹97,806.77)
  • Other income: ₹2,732.55 (FY25: ₹3,022.12)
  • Total Income: ₹112,184.70 (FY25: ₹100,828.89)
  • Profit before tax: ₹9,780.22 (FY25: ₹11,294.14)
  • Profit after tax: ₹7,566.54 (FY25: ₹8,531.34)
  • Total Comprehensive Income: ₹13,157.34 (FY25: ₹16,857.28)

Quarterly Performance (Q4 FY26)

  • Revenue from operations: ₹28,123.57 (Q4 FY25: ₹24,784.22)
  • Profit before tax: ₹1,465.60 (Q4 FY25: ₹1,629.01)
  • Profit after tax: ₹1,228.02 (Q4 FY25: ₹1,240.66)
  • Total Comprehensive Loss: ₹(8,327.10) (Q4 FY25: ₹(4,363.46))

Per Share Data

  • Basic EPS: ₹60.19 for FY26 (FY25: ₹67.87)
  • Diluted EPS: ₹60.19 for FY26 (FY25: ₹67.87)

Dividend Declaration

  • Board recommended dividend of ₹13.75 (275%) per equity share of face value ₹5 each for FY 2025-26
  • Dividend subject to shareholder approval at ensuing Annual General Meeting
  • Dividend will be paid within 30 days of shareholder approval
  • AGM date to be communicated in due course

Balance Sheet Position (Standalone as at March 31, 2026)

  • Total Assets: ₹156,010.38 lakhs (FY25: ₹146,102.72)
  • Non-current Assets: ₹100,486.20 lakhs
  • Current Assets: ₹55,524.18 lakhs
  • Total Equity: ₹122,124.84 lakhs (FY25: ₹117,719.24)
  • Other Equity: ₹121,496.31 lakhs (FY25: ₹117,090.71)
  • Total Liabilities: ₹33,885.54 lakhs (FY25: ₹28,383.48)

Cash Flow Statement (Standalone FY26)

  • Net Cash from Operating Activities: ₹5,416.78 lakhs
  • Net Cash from Investing Activities: ₹(2,613.70) lakhs
  • Net Cash from Financing Activities: ₹(2,696.78) lakhs
  • Net Increase in Cash: ₹106.30 lakhs
  • Cash and Cash Equivalents at end: ₹1,011.87 lakhs

Audit and Compliance Details

  • Auditors: Price Waterhouse Chartered Accountants LLP
  • Audit Report: Unmodified opinion on both standalone and consolidated financial results
  • Compliance: Regulation 33(3) of SEBI Listing Regulations
  • Results available on BSE, NSE, and company website

Significant Accounting Notes

Labour Code Implementation

  • Government notified four Labour Codes on November 21, 2025
  • Company provided ₹154.70 lakhs for employee benefits expense due to Labour Code changes
  • Additional provision of ₹39.28 lakhs accounted as past service cost in Q4 FY26

Tax Adjustments

  • Deferred tax impact due to amendments in Finance (No. 2) Act, 2024 regarding taxability of long-term capital gains
  • Previous year reversal of deferred tax liability of ₹2,697.32 lakhs on fair value changes of long-term equity investments

Segment Reporting

  • Company reassessed segment reporting basis under Ind AS 108
  • Single operating and reportable segment identified: "Chemicals"
  • Previous period figures regrouped to conform with current presentation

Subsidiary and Associate Information

Consolidated results include:

  • Kamaljyot Investments Limited (Subsidiary)
  • Excel Bio Resources Limited (Subsidiary)
  • Excel Rajkot C&D Waste Recycling Private Limited (Subsidiary)
  • Mobitrash Recycle Ventures Private Limited (Associate, ceased November 21, 2025)