Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Year Ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI LODR Regulations

Audit Opinion:

Unmodified (Clean) Opinion issued by Deloitte Haskins & Sells LLP on both standalone and consolidated financial results.

Key Financial Highlights [INR in Lacs]:

Standalone Results:

Revenue from Operations:

  • Q4 FY26: ₹8,139.1 lacs (vs ₹7,851.1 lacs in Q4 FY25; +3.7% YoY)
  • FY26: ₹26,789.1 lacs (vs ₹25,400.6 lacs in FY25; +5.5% YoY)

Total Income:

  • Q4 FY26: ₹8,586.1 lacs
  • FY26: ₹27,738.6 lacs

Net Profit:

  • Q4 FY26: ₹195.7 lacs (vs ₹645.8 lacs in Q4 FY25; -69.7% YoY)
  • FY26: ₹1,383.8 lacs (vs ₹2,082.5 lacs in FY25; -33.5% YoY)

EPS (Basic & Diluted):

  • Q4 FY26: ₹1.592
  • FY26: ₹11.257

Other Equity:

  • Mar 31, 2026: ₹13,749.7 lacs (vs ₹12,556.4 lacs as of Mar 31, 2025)

Cash and Cash Equivalents:

  • Mar 31, 2026: ₹1,411.4 lacs

Debt:

  • Borrowings (Non-current): ₹3,082.0 lacs
  • Borrowings (Current): ₹760.4 lacs
  • Total Borrowings: ₹3,842.4 lacs

Consolidated Results:

Revenue from Operations:

  • Q4 FY26: ₹8,632.7 lacs (vs ₹8,345.6 lacs in Q4 FY25; +3.4% YoY)
  • FY26: ₹29,148.4 lacs (vs ₹27,371.1 lacs in FY25; +6.4% YoY)

Total Income:

  • Q4 FY26: ₹9,063.2 lacs
  • FY26: ₹30,014.1 lacs

Net Profit Attributable to Owners:

  • Q4 FY26: ₹241.4 lacs
  • FY26: ₹1,426.7 lacs (vs ₹2,082.5 lacs in FY25; -31.5% YoY)

EPS (Basic & Diluted):

  • Q4 FY26: ₹2.036
  • FY26: ₹12.034

Other Equity:

  • Mar 31, 2026: ₹13,248.0 lacs

Cash and Cash Equivalents:

  • Mar 31, 2026: ₹1,845.6 lacs

Segment-wise Performance [INR in Lacs]:

Standalone Segment Revenue FY26:

  • Engineering: ₹16,715.5 lacs
  • Chemicals: ₹7,180.0 lacs
  • Consumer Products: ₹3,794.2 lacs

Consolidated Segment Revenue FY26:

  • Engineering: ₹17,577.6 lacs
  • Chemicals: ₹8,677.2 lacs
  • Consumer Products: ₹2,901.5 lacs

The Engineering segment was the primary revenue driver for both standalone and consolidated operations.

Corporate Actions:

Dividend: The Board recommended a final dividend of ₹1.25 (125%) per equity share (face value ₹1 each) for FY26, subject to shareholder approval at the AGM.

Record Date: August 31, 2026 fixed for determining shareholder eligibility for dividend.

Payment: Dividend to be paid within 30 days from AGM conclusion if approved.

Other Significant Information:

Exceptional Item: The company recorded a one-time exceptional charge of ₹1,454 lacs (standalone) and ₹1,689 lacs (consolidated) due to implementation of new Labour Codes, representing increased gratuity and leave liabilities.

Entities in Consolidation: The consolidated results include 21 subsidiaries and associates, including Ion Exchange Enviro Farms Limited, Ion Exchange Asia Pacific Pte Limited, Ion Exchange LLC, and others.

Labour Code Impact: The Government of India notified four Labour Codes on November 21, 2025, consolidating 29 existing labour laws, resulting in increased employee benefit liabilities.