Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year Ended September 30, 2026
Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Financial Results under SEBI LODR Regulations
Audit Opinion:
Unmodified opinion from independent auditors NSBP & Co. (Firm Registration No. 001075N)
Auditor’s Comment:
The review report states: "Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement... has not disclosed the information required to be disclosed in terms of the Listing Regulations... or that it contains any material misstatement."
Key Financial Highlights [Rs. In Lakhs]:
Standalone Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹29,481.62 (vs. ₹30,860.40 in Q2 FY26, -4.5% YoY; vs. ₹22,093.77 in Q1 FY27, +33.4% QoQ)
- Total Income: ₹29,507.75
- Net Profit: ₹1,197.30 (vs. ₹2,148.17 in Q2 FY26, -44.3% YoY; vs. ₹1,091.36 in Q1 FY27, +9.7% QoQ)
- EPS: ₹1.23 (Basic and diluted)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹51,575.39 (vs. ₹54,292.18 in H1 FY26, -5.0% YoY)
- Total Income: ₹51,669.95
- Net Profit: ₹2,288.66 (vs. ₹4,289.59 in H1 FY26, -46.6% YoY)
- EPS: ₹2.36 (Basic and diluted)
Balance Sheet Position as at September 30, 2026:
- Other Equity: ₹30,190.81 (vs. ₹28,094.99 as at March 31, 2026)
- Cash and Cash Equivalents: ₹11.65
- Total Debt: ₹40,927.82 (Non-current borrowings: ₹4,610.70; Current borrowings: ₹36,317.12)
- Total Assets: ₹82,659.75
Segment-wise Performance [Rs. In Lakhs]:
Quarter Ended September 30, 2026:
- Fertilizers Segment Revenue: ₹19,747.51
- Fertilizers Segment Profit before tax and interest: ₹1,874.89
- Chemicals & Speciality Chemicals Segment Revenue: ₹10,143.41
- Chemicals & Speciality Chemicals Segment Profit before tax and interest: ₹376.39
Half Year Ended September 30, 2026:
- Fertilizers Segment Revenue: ₹30,843.39
- Chemicals & Speciality Chemicals Segment Revenue: ₹21,141.31
Segment Assets as at September 30, 2026:
- Fertilizers: ₹76,546.68
- Chemicals & Speciality Chemicals: ₹5,160.95
- Unallocated: ₹952.12
Corporate Actions:
Not Specified
Other Significant Information:
- Exceptional Items: None reported
- The company operates in two main segments: Fertilizers, and Chemicals & Speciality Chemicals
- Unallocated segment includes Corporate Investments, Income Tax and Deferred Tax
Cash Flow Highlights for Half Year Ended September 30, 2026:
- Net cash used in operating activities: ₹(796.21) lakh
- Net cash used in investing activities: ₹(124.16) lakh
- Net cash from financing activities: ₹920.94 lakh
- Net increase in cash and cash equivalents: ₹0.57 lakh