Standalone Financial Performance (INR in Lakhs)

Income:

  • Revenue from Operations: ₹42,999 (Q1 FY2027) vs ₹18,654 (Q1 FY2026) - 130% increase
  • Other Income: ₹902
  • Total Income: ₹43,901

Expenses:

  • Cost of Materials Consumed: ₹21,910
  • Purchase of Stock-in-Trade: ₹14,153
  • Change in Inventories: (₹1,650)
  • Employee Benefit Expenses: ₹1,202
  • Other Expenses: ₹3,696
  • Total Expenses: ₹39,311

Profitability:

  • Profit before Finance Costs, Depreciation & Amortisation, and Tax: ₹4,590
  • Finance Costs: ₹471
  • Depreciation and Amortisation: ₹594
  • Profit before Tax: ₹3,525
  • Tax Expenses: Current Tax ₹567, Deferred Tax ₹321
  • Profit for the period: ₹2,637

Other Comprehensive Income: ₹6 (net of tax)

Total Comprehensive Income: ₹2,643

Capital Structure:

  • Paid up Equity Share Capital: ₹2,185 (₹5 per share)
  • Earnings per Share (Basic & Diluted): ₹6.03

Consolidated Financial Performance (INR in Lakhs)

Income:

  • Revenue from Operations: ₹46,037
  • Other Income: ₹675
  • Total Income: ₹46,712

Profitability:

  • Profit from Continuing Operations after Tax: ₹2,636
  • Profit from Discontinued Operations after Tax: ₹0 (vs ₹(1,323) in Q1 FY2026)
  • Total Profit for the period: ₹2,636
  • Total Comprehensive Income: ₹2,733

Segment Performance:

  • Chemicals Revenue: ₹42,999, Segment Results: ₹3,997
  • Textile Revenue: ₹3,038, Segment Results: ₹259

Earnings per Share:

  • Continuing Operations: ₹6.03
  • Discontinued Operations: ₹0
  • Total: ₹6.03

Key Financial Notes

1. Preference Share Issuance: The company issued 4,95,000 Non-Convertible, Non-Cumulative, Non-Participating, Redeemable 7% Preference Shares of ₹1,000 each at par, aggregating to ₹4,950 lakhs on April 1, 2026. These were fair valued at ₹4,320 lakhs resulting in a gain of ₹630 lakhs included in Other Income. Finance cost includes ₹8 lakhs notional interest from this transaction.

2. Exceptional Item: The quarter ended June 30, 2025, included an impairment of ₹1,064 lakhs in the value of investment in APAG Holding AG equity shares.

3. Discontinued Operations: APAG Holding AG ceased to be a subsidiary effective July 31, 2025, resulting in accounting of "Loss of Control" with a gain of ₹9,766 lakhs recognized during the year ended March 31, 2026.

4. Segment Reporting: The company operates primarily in Chemicals (reportable segment) and also has Textile operations. No additional segment disclosures were made under Ind AS 108.

Subsidiary Information

Kanoria Africa Textiles PLC (Ethiopia subsidiary) contributed revenue of ₹3,038 lakhs and a loss of ₹1 lakh for the quarter ended June 30, 2026. Their financial information was reviewed by other auditors.