Summary of Key Information:
Reporting Period: Second Quarter and Half Year ended 30th September, 2026
Nature of Filing / Announcement: Outcome of Board Meeting for approval of Standalone & Consolidated Un-audited Financial Results
Audit Opinion:
Clean opinion - Limited review reports issued by statutory auditors Prakash Chandra Jain & Co. (FRN-002438C) with no qualifications or modifications
Auditor's Comment: No adverse comments affecting earnings quality, internal controls, or going concern
Key Financial Highlights [Rs. in Lakhs]:
Standalone Results:
Quarter Ended 30/09/2026:
- Revenue from Operations: ₹13,575 lakhs (vs ₹10,832 lakhs in Q2 FY26 - 25.3% YoY increase)
- Total Income: ₹14,094 lakhs (vs ₹11,425 lakhs in Q2 FY26)
- Net Profit: ₹792.4 lakhs (vs ₹162.8 lakhs in Q2 FY26 - 386.7% YoY increase)
- EPS: ₹10.79 (vs ₹2.22 in Q2 FY26)
Half Year Ended 30/09/2026:
- Revenue from Operations: ₹26,024 lakhs (vs ₹21,883 lakhs in H1 FY26 - 18.9% YoY increase)
- Total Income: ₹26,620 lakhs (vs ₹22,561 lakhs in H1 FY26)
- Net Profit: ₹1,326.4 lakhs (vs ₹240.7 lakhs in H1 FY26 - 451.0% YoY increase)
- EPS: ₹18.06 (vs ₹3.28 in H1 FY26)
Balance Sheet Position as at 30/09/2026:
- Cash and Cash Equivalents: ₹1,047.1 lakhs
- Other Equity: ₹55,872.3 lakhs
- Total Debt: ₹64,198 lakhs (Non-current borrowings: ₹2,719.1 lakhs, Current borrowings: ₹3,700.7 lakhs)
Consolidated Results:
Quarter Ended 30/09/2026:
- Revenue from Operations: ₹13,575 lakhs (vs ₹10,832 lakhs in Q2 FY26)
- Net Profit: ₹825.7 lakhs (vs ₹163.4 lakhs in Q2 FY26 - 405.3% YoY increase)
- EPS: ₹11.24 (vs ₹2.23 in Q2 FY26)
Half Year Ended 30/09/2026:
- Revenue from Operations: ₹26,024 lakhs (vs ₹21,883 lakhs in H1 FY26)
- Net Profit: ₹1,375.5 lakhs (vs ₹25.6 lakhs in H1 FY26 - 5,273.0% YoY increase)
- EPS: ₹18.73 (vs ₹0.35 in H1 FY26)
Segment-wise Performance:
The Company's operations fall under single segment namely "Chemicals" as per Ind AS 108 "Segment Reporting"
Corporate Actions:
Dividend declared of ₹17.70 per share on 7,34,36,928 Equity Shares of ₹10/- each, amounting to ₹12,998.34 lakhs for the financial year ended 31st March, 2026. The dividend was approved by shareholders at the Annual General Meeting held on 25th September, 2026.
Other Significant Information:
Entities included in consolidation:
- Joint Ventures: GACL-NALCO Alkalies & Chemicals Private Limited (Material Subsidiary), Vadodara Jalsanchay Private Limited
- Associates: Aditya Birla Renewable SPV 4 Limited, Clean Max Sphere Energy Private Limited
Investment Status:
- As at 30th September 2026, cumulative unrecognised share of losses in Aditya Birla Renewable SPV 4 Limited amounts to ₹27.90 lakhs
Capital Expenditure:
- Payment for Property Plant & Equipment (including Capital Work-in-Progress): ₹11,800 lakhs for H1 FY26
- Capital work-in-progress increased to ₹23,375 lakhs from ₹12,246 lakhs as at 31st March 2026
Cash Flow Highlights for H1 FY26:
- Net cash flow from operating activities: ₹1,445.3 lakhs
- Net cash used in investing activities: ₹1,332.8 lakhs
- Net cash used in financing activities: ₹651.6 lakhs
- Net decrease in cash and cash equivalents: ₹525.1 lakhs