Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting and Financial Results under SEBI Listing Regulations

Audit Opinion:

Limited Review Report - No modifications to the conclusion. Auditors issued an 'Other Matter' paragraph drawing attention to the fire incident and insurance claim uncertainty.

Auditor's Comment: The review report highlights inherent uncertainty regarding the measurement of the insurance claim receivable (₹2,588.34 lakh total) for the January 2026 fire incident, noting that the final outcome may differ from the amount currently recognized.

Key Financial Highlights [₹ in Lakh]:

Consolidated Results:

Revenue from Operations: ₹6,341.65 (Q1 FY27) vs ₹6,610.49 (Q1 FY26) - Decreased by 4.07% YoY

Total Income: ₹6,448.07 (Q1 FY27) vs ₹6,720.24 (Q1 FY26) - Decreased by 4.05% YoY

Net Profit: (₹90.55) loss (Q1 FY27) vs ₹419.38 profit (Q1 FY26)

EPS: (₹0.10) basic and diluted (Q1 FY27) vs ₹0.46 (Q1 FY26)

Other Equity: ₹16,937.04 (as of March 31, 2026)

Standalone Results:

Revenue from Operations: ₹6,333.60 (Q1 FY27) vs ₹6,613.16 (Q1 FY26) - Decreased by 4.23% YoY

Total Income: ₹6,435.45 (Q1 FY27) vs ₹6,717.90 (Q1 FY26) - Decreased by 4.20% YoY

Net Profit: (₹83.64) loss (Q1 FY27) vs ₹422.33 profit (Q1 FY26)

EPS: (₹0.09) basic and diluted (Q1 FY27) vs ₹0.46 (Q1 FY26)

Other Equity: ₹16,887.24 (as of March 31, 2026)

Segment-wise Performance:

The Group operates primarily in one reportable business segment: "Adhesives & Sealants Products." No separate segment disclosures made under Ind AS 108.

Corporate Actions:

The Board approved the re-appointment of Ms. Nidhi Motwani (DIN: 06655834) as Executive Director and Key Managerial Personnel for a second term of three years, effective from February 10, 2027 to February 09, 2030, subject to shareholder approval at the ensuing 7th Annual General Meeting.

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities were announced.

Other Significant Information:

Exceptional Items:

  • The company recognized an additional loss of ₹89.84 lakh during Q1 FY27 related to the January 17, 2026 fire incident at Unit I in Raigad, Maharashtra, comprising write-off of PPE (₹63.45 lakh) and debris removal expenses (₹26.38 lakh).
  • This is in addition to the ₹2,498.50 lakh loss recognized in Q4 FY26 for the same incident.
  • Total exceptional loss recognized for the fire incident: ₹2,588.34 lakh, with corresponding insurance claim receivable recognized as other current financial asset.

Previous Exceptional Items:

  • FY2026 included ₹32.34 lakh paid toward accepted portion of GST demand (₹311.01 lakh) from GST Audit for FY2019-20 to 2023-24.
  • FY2026 included ₹6.58 lakh paid pursuant to Final Order of CESTAT, Mumbai.
  • FY2026 included ₹42.06 lakh incremental impact from implementation of new Labour Codes on gratuity liability.

Subsidiary Information:

Unitybond Solutions Private Limited (wholly owned subsidiary) contributed:

  • Total Assets: ₹283.43 lakh as of June 30, 2026
  • Total Revenue: ₹34.05 lakh for Q1 FY27
  • Net Loss: ₹6.95 lakh for Q1 FY27