Summary of Key Information:

Reporting Period: Quarter and half year ended September 30, 2026

Nature of Filing / Announcement: Unaudited Standalone and Consolidated Financial Results

Audit Opinion:

Clean opinion - Limited review report issued by Bohra & Co., Chartered Accountants. No qualifications or modifications noted.

Key Financial Highlights [Rs. in Lakhs]:

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹5,893.53 (vs ₹7,035.61 in Q1 FY27, ₹5,784.78 in Q2 FY26)
  • Total Income: ₹6,333.42 (vs ₹7,291.22 in Q1 FY27, ₹6,119.11 in Q2 FY26)
  • Net Profit: ₹1,146.78 (vs ₹1,625.47 in Q1 FY27, ₹1,609.06 in Q2 FY26)
  • EPS: ₹3.57 (vs ₹5.07 in Q1 FY27, ₹5.01 in Q2 FY26)

Half year ended September 30, 2026:

  • Revenue from Operations: ₹12,929.14 (vs ₹11,141.62 in H1 FY26)
  • Total Income: ₹13,624.64 (vs ₹11,754.99 in H1 FY26)
  • Net Profit: ₹2,772.25 (vs ₹2,612.59 in H1 FY26)
  • EPS: ₹8.64 (vs ₹8.14 in H1 FY26)

Consolidated Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹5,893.53
  • Total Income: ₹6,335.08
  • Net Profit: ₹474.57
  • EPS: ₹1.47

Half year ended September 30, 2026:

  • Revenue from Operations: ₹12,929.14
  • Total Income: ₹13,626.30
  • Net Profit: ₹2,099.97
  • EPS: ₹6.54

Balance Sheet Position (Standalone) as at September 30, 2026:

  • Total Assets: ₹61,077.64 lakhs (vs ₹40,283.91 lakhs as at March 31, 2026)
  • Equity Share Capital: ₹320.90 lakhs
  • Other Equity: ₹28,794.41 lakhs (vs ₹38,134.28 lakhs as at March 31, 2026)
  • Non-current Borrowings: ₹23,888.02 lakhs (vs ₹0 as at March 31, 2026)
  • Current Borrowings: ₹4,979.47 lakhs (vs ₹0 as at March 31, 2026)
  • Cash & Cash Equivalents: ₹3,303.43 lakhs (vs ₹1,353.42 lakhs as at March 31, 2026)

Cash Flow Statement (Standalone) for H1 FY27:

  • Net cash flow from operating activities: (₹12,534.40) lakhs
  • Net cash flow from investing activities: (₹1,410.18) lakhs
  • Net cash flow from financing activities: ₹15,894.59 lakhs
  • Net increase in cash: ₹1,950.01 lakhs

Segment-wise Performance:

The company has only one segment: "Manufacturing and selling of Chemicals"

Corporate Actions:

  • Dividend: Not specified in this document
  • The company paid dividend of ₹12,836.00 lakhs during H1 FY27

Other Significant Information:

Major Acquisition:

  • On September 29, 2026, the company acquired 2,38,44,000 equity shares (64.26% stake) in Kronox Lab Sciences Limited
  • Total consideration: ₹25,276.14 lakhs (including acquisition related costs of ₹664.36 lakhs)
  • Kronox became a subsidiary effective September 29, 2026
  • Fair value allocation (provisional): Intangibles ₹7,020.52 lakhs, Deferred tax liability ₹1,766.66 lakhs, Goodwill ₹13,278.92 lakhs

Exceptional Items:

  • Q2 FY27: Profit on disposal of investment property and other assets (net of related expenses) ₹1,011.87 lakhs
  • Acquisition related costs: ₹664.36 lakhs

Entities in Consolidation:

1. Indoborax Infrastructure Private Limited (wholly owned subsidiary)

2. Kronox Lab Sciences Limited (subsidiary w.e.f. September 29, 2026)

Notes:

  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Previous year figures have been regrouped/rearranged for comparability
  • Results available on company website www.indoborax.com and stock exchange websites