Nature of the Disclosure

Regulatory filing pursuant to Regulation 30 of the SEBI Listing Regulations, disclosing the outcomes of the 219th board meeting of GHCL Limited held on October 31, 2026.

Key Quantitative Figures

Financial Performance (Quarter Ended September 30, 2026)

  • Total Income: ₹821.26 crores (Revenue from operations: ₹808.03 crores; Other income: ₹13.23 crores)
  • Total Expenses: ₹648.97 crores
  • Profit Before Tax (PBT): ₹172.29 crores
  • Total Tax Expense: ₹44.87 crores (Current tax: ₹44.05 crores; Deferred tax charge: ₹0.82 crores)
  • Net Profit for the Quarter: ₹127.42 crores
  • Earnings Per Share (Basic & Diluted): ₹14.02

Financial Performance (Six Months Ended September 30, 2026)

  • Total Income: ₹1,619.27 crores
  • Net Profit for the Period: ₹318.60 crores
  • Earnings Per Share (Basic & Diluted): ₹35.05/₹35.06

Balance Sheet (As at September 30, 2026)

  • Total Assets: ₹4,324.78 crores
  • Total Equity: ₹3,713.82 crores (Equity share capital: ₹92.13 crores; Other equity: ₹3,621.69 crores)
  • Total Liabilities: ₹610.96 crores

Cash Flow (Six Months Ended September 30, 2026)

  • Net Cash from Operating Activities: ₹104.28 crores
  • Net Cash Used in Investing Activities: ₹(9.37) crores
  • Net Cash Used in Financing Activities: ₹(119.46) crores
  • Net Decrease in Cash: ₹(24.55) crores
  • Cash and Cash Equivalents at End: ₹19.57 crores

Dates of Action

  • Board Meeting Date: October 31, 2026 (commenced at 11:30 AM, concluded at 2:10 PM)
  • Period Ended: September 30, 2026
  • Commercial Production Commencement - Vacuum Salt: August 31, 2026
  • Commercial Production Commencement - Bromine: October 12, 2026 (subsequent to quarter end)

Parties or Entities Involved

  • Stock Exchanges: BSE Limited (Scrip Code: 500171), National Stock Exchange of India Limited
  • Auditor: Deloitte Haskins & Sells LLP (Firm Regn. No. 117364W/W100739)
  • Signatories: R. S. Jalan (Managing Director), Raman Chopra (CFO & Executive Director), Bhuwneshwar Prasad Mishra (Vice President - Sustainability & Company Secretary)

Operational Highlights and Strategic Updates

  • The Board approved an Additional Capital Budget of approximately ₹88.09 crores for the financial year 2026-27.
  • Commercial production of Vacuum Salt commenced at the soda ash plant effective August 31, 2026. The facility has an installed annual capacity of 170,000 Metric Tonnes.
  • Commercial production of Bromine commenced subsequent to the quarter end, effective October 12, 2026, at the facility in Kathivadar, Gujarat. The facility has an installed annual capacity of 2,800 Metric Tonnes.

Financial and Operational Impact

  • The commencement of Vacuum Salt and Bromine production is stated to utilize surplus plant energy, enhance operational synergy, diversify the product portfolio, open new market opportunities, and is expected to drive incremental revenue and margin expansion.
  • The financial impact of the additional capital budget is an outflow of ₹88.09 crores.

Capital Structure Impact

  • The paid-up equity share capital (face value of ₹10 each) as of September 30, 2026, is reported as ₹92.13 crores, compared to ₹91.93 crores as of March 31, 2026.

Notes and Qualifications

  • The unaudited financial results were reviewed by the Audit Committee and approved by the Board.
  • The Statutory Auditors, Deloitte Haskins & Sells LLP, have issued an unmodified limited review report.
  • The figures for the comparative periods (Q2 and H1 FY26, and FY26) were reviewed/audited by a predecessor auditor.
  • The company operates in a single reportable segment: "Chemical" activity.
  • The results are available on the websites of BSE, NSE, and the company (www.ghcl.co.in).