Summary of Key Information:

Reporting Period: Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Standalone Financial Results

Audit Opinion:

Clean/Unmodified Review Report issued by Deloitte Haskins & Sells Chartered Accountants LLP

Key Financial Highlights (₹ in crores):

Standalone Results:

Income:

  • Revenue from Operations: ₹774.26 (Q1 FY26: ₹795.87, down 2.7% YoY)
  • Other Income: ₹23.75 (Q1 FY26: ₹27.32)
  • Total Income: ₹798.01 (Q1 FY26: ₹823.19)

Expenses:

  • Cost of raw materials consumed: ₹241.94
  • Purchase of stock-in-trade: ₹35.53
  • Change in inventories: (₹50.62)
  • Power, fuel and water expenses: ₹152.61
  • Employee benefits expense: ₹30.92
  • Finance costs: ₹1.55
  • Depreciation and amortization expense: ₹27.15
  • Other expenses: ₹134.20
  • Total expenses: ₹594.10 (Q1 FY26: ₹627.96, down 5.4% YoY)

Profitability:

  • Profit before exceptional items and tax: ₹195.23 (Q1 FY26: ₹164.19, up 18.9% YoY)
  • Exceptional items (gain): (₹53.62) [ESOS Trust settlement gain]
  • Profit before tax: ₹248.85
  • Tax expenses: ₹57.67 (including current tax ₹48.19, current tax adjustment for earlier years (₹0.20), current tax on exceptional items ₹13.49, deferred tax credit ₹(3.81))
  • Net Profit for the period: ₹191.18 (Q1 FY26: ₹119.97, up 59.4% YoY)

Other Comprehensive Income:

  • Net of tax: ₹1.03
  • Total Comprehensive Income: ₹192.21

Capital Structure:

  • Paid up equity share capital (face value of ₹10 each): ₹91.93 crores
  • Other Equity: ₹3,459.96 crores

Earnings per share (face value of ₹10 each):

  • Basic: ₹21.04 (Q1 FY26: ₹12.73)
  • Diluted: ₹21.04 (Q1 FY26: ₹12.73)

Consolidated Results:

Not Specified

Segment-wise Performance:

The Company is engaged in the business of "Chemical" activity and has only one reportable operating segment as per IND AS 108-Operating Segment.

Corporate Actions:

  • During the quarter, 1,96,500 equity shares of ₹10 each were issued and allotted
  • 9,000 stock options lapsed under the GHCL Employees Stock Option Scheme - 2015 ("ESOS")
  • No dividend declared

Other Significant Information:

ESOS Trust Settlement:

  • GHCL Employees Stock Option Trust ('ESOS Trust') settlement with broker finalized
  • ESOS Trust received 7,45,966 equity shares of GHCL Limited and 8,56,466 equity shares of GHCL Textiles Limited
  • Loan write-back of ₹53.62 crores recorded as exceptional gain
  • Current tax charge of ₹13.49 crores on exceptional gain
  • Outstanding loan recoverable from ESOS Trust: ₹55.90 crores after write-back
  • Excess fair value of shares over loan (₹9.47 crores) accounted through other equity

Comparative Figures:

  • Figures for quarter ended March 31, 2026 are balancing figures between audited annual figures and previously published unaudited quarterly figures
  • Comparative financial information reviewed/audited by predecessor auditor