Key Financial Highlights (Consolidated)

Quarterly Performance (Q2 FY27 vs. Q2 FY26)

  • Total Income from Operations: Increased by 169.14% to ₹391.41 crore from ₹145.43 crore.
  • Operating EBITDA: Increased by 92.04% to ₹59.59 crore from ₹31.03 crore.
  • Profit After Tax (PAT): Increased by 70.82% to ₹44.55 crore from ₹26.08 crore.

Half-Yearly Performance (H1 FY27 vs. H1 FY26)

  • Total Income from Operations: Increased by 166.81% to ₹778.13 crore from ₹291.64 crore.
  • Operating EBITDA: Increased by 111.22% to ₹118.74 crore from ₹56.22 crore.
  • Profit After Tax (PAT): Increased by 81.51% to ₹92.75 crore from ₹51.10 crore.

Additional Operational Highlights (H1 FY27)

  • Return on Invested Capital (ROIC): Stood at 36.12%.
  • Volume Growth: Consolidated business volumes increased by 132.30% compared to the corresponding period of the previous financial year.

Standalone Financial Results (₹ in lakhs)

Quarter Ended September 30, 2026

  • Revenue from Operations: 13,761.52
  • Other Income: 956.48
  • Total Income: 14,718.00
  • Total Expenses: 11,939.00
  • Profit Before Tax: 2,779.00
  • Tax Expense: Current Tax: 685.00; Deferred Tax: (29.34)
  • Profit After Tax: 2,123.34
  • Other Comprehensive Income: 4.82
  • Total Comprehensive Income: 2,128.16
  • Paid-up Equity Share Capital: 11,645.01
  • Earnings Per Share (Basic & Diluted, ₹): 0.18

Half Year Ended September 30, 2026

  • Revenue from Operations: 22,276.08
  • Other Income: 2,034.58
  • Total Income: 24,310.66
  • Total Expenses: 19,121.44
  • Profit Before Tax: 5,189.22
  • Tax Expense: Current Tax: 1,100.00; Deferred Tax: (86.74)
  • Profit After Tax: 4,175.96
  • Other Comprehensive Income: 10.57
  • Total Comprehensive Income: 4,186.53
  • Paid-up Equity Share Capital: 11,645.01
  • Earnings Per Share (Basic & Diluted, ₹): 0.36

Consolidated Financial Results (₹ in lakhs)

Quarter Ended September 30, 2026

  • Revenue from Operations: 38,765.30
  • Other Income: 376.13
  • Total Income: 39,141.43
  • Total Expenses: 33,439.21
  • Profit Before Tax: 5,702.22
  • Tax Expense: Current Tax: 1,260.86; Deferred Tax: (13.21)
  • Profit After Tax: 4,454.57
  • Attributable to Owners: 3,424.42
  • Attributable to Non-Controlling Interest: 1,030.13
  • Other Comprehensive Income: 4.82
  • Total Comprehensive Income: 4,459.36
  • Attributable to Owners: 3,429.24
  • Attributable to Non-Controlling Interest: 1,030.12
  • Paid-up Equity Share Capital: 11,645.01
  • Earnings Per Share (Basic & Diluted, ₹): 0.38

Half Year Ended September 30, 2026

  • Revenue from Operations: 76,428.07
  • Other Income: 1,385.02
  • Total Income: 77,813.09
  • Total Expenses: 65,636.61
  • Profit Before Tax: 12,176.48
  • Tax Expense: Current Tax: 2,950.84; Deferred Tax: (49.45)
  • Profit After Tax: 9,275.09
  • Attributable to Owners: 7,264.19
  • Attributable to Non-Controlling Interest: 2,010.90
  • Other Comprehensive Income: 10.57
  • Total Comprehensive Income: 9,285.66
  • Attributable to Owners: 7,274.76
  • Attributable to Non-Controlling Interest: 2,010.90
  • Paid-up Equity Share Capital: 11,645.01
  • Earnings Per Share (Basic & Diluted, ₹): 0.80

Subsidiary Information

The consolidated results include the following subsidiaries:

1. Manya Manufacturing India Private Limited (Wholly Owned)

2. Fineotex Biotex Healthguard FZE (Wholly Owned)

3. Fineotex Malaysia Limited (Wholly Owned)

4. FSPL Specialities Private Limited (Wholly Owned)

5. Finoclean Specialities Private Limited (Wholly Owned Subsidiary of Fineotex Malaysia Limited)

6. BT Chemicals SDN.BHD. (Subsidiary)

7. BT Biotex SDN.BHD. (Subsidiary)

8. Rovatex SDN. BHD. (Subsidiary)

9. BT. Biotex Limited (Wholly Owned Subsidiary of Fineotex Biotex Healthguard FZE)

10. CrudeChem Technology LLC (Subsidiary of Fineotex Biotex Healthguard FZE)

11. FrackMex Equipment and Services LLC (Subsidiary of Fineotex Biotex Healthguard FZE)

12. Lonestar Technoboost LLC (Subsidiary of Fineotex Biotex Healthguard FZE)

13. Oil Pro Advantage INC (Subsidiary of Fineotex Biotex Healthguard FZE)

14. Fineotex America INC (Wholly Owned Subsidiary of Fineotex Biotex Healthguard FZE, incorporated on 24-08-2026)

15. Fineotex Holdings INC (Wholly Owned Subsidiary of Fineotex Biotex Healthguard FZE, incorporated on 07-08-2026)

The Statutory Auditors, ASL & Co. Chartered Accountants, did not review the interim financial results of 3 Indian subsidiaries and 1 foreign subsidiary (including step-down subsidiaries) but relied on management-certified or other auditor-reviewed figures. Their conclusion on the consolidated results is unmodified in this respect.

Notes to the Financial Results

  • The results were reviewed by the Audit Committee and approved by the Board.
  • The Statutory Auditors expressed an unqualified report.
  • Prepared in accordance with Ind AS 34.
  • The company operates in a single primary business segment of Speciality Chemicals.
  • A legal dispute concerning an Assignment Agreement for a property classified under 'Assets Held for Sale' remains unsettled as of September 30, 2026.
  • The company has paid ₹625.00 lakhs towards the settlement of this dispute.
  • During Q4 of the previous year, the company entered into an MOU with a third party for the transfer/assignment of this property and has received an advance of ₹1,008.00 lakhs. The sale has not been recognized as the transfer was not completed by September 30, 2026.