Summary of Key Information:

Reporting Period: Fourth Quarter and Financial Year ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Audited Financial Results and Auditor Appointments

Audit Opinion:

Unmodified opinion (clean opinion) issued by statutory auditors M/s Nemani Garg Agarwal & Co.

Auditor’s Comment:

Emphasis of Matter regarding recognition during Q4 FY2026 of shortfall in open access power units receivable from CGE Il Hybrid Energy Private Limited. The company recognized a shortfall of 97.5 lakh units received less than committed units and credited ₹215 lakh to power expenses at ₹2.20 per unit on accrual basis. Confirmation from CGE Il Hybrid Energy Private Limited is awaited.

Key Financial Highlights [₹ in lakh]:

Consolidated Results:

For Year Ended March 31, 2026:

  • Revenue from Operations: ₹39,013.70 lakh (22.7% increase from previous year)
  • Total Income: ₹39,310.34 lakh
  • Net Profit: ₹2,848.67 lakh (67% increase from previous year)
  • EPS Basic: ₹9.94
  • EPS Diluted: ₹9.94
  • Total Comprehensive Income: ₹2,882.00 lakh

For Quarter Ended March 31, 2026:

  • Revenue from Operations: ₹9,764.35 lakh
  • Total Income: ₹9,775.11 lakh
  • Net Profit: ₹438.93 lakh
  • EPS Basic: ₹1.53
  • EPS Diluted: ₹1.53
  • Total Comprehensive Income: ₹447.31 lakh

Expense Breakdown (Year Ended March 31, 2026):

  • Cost of raw materials consumed: ₹10,897.59 lakh
  • Employee benefits expenses: ₹2,602.63 lakh
  • Depreciation and amortisation expenses: ₹1,652.42 lakh
  • Finance costs: ₹1,126.54 lakh
  • Power and fuel charges: ₹16,501.35 lakh
  • Other expenses: ₹2,890.85 lakh
  • Total expenses: ₹35,451.59 lakh

Tax Expenses (Year Ended March 31, 2026):

  • Total tax: ₹1,010.08 lakh
  • Current tax: ₹142.66 lakh
  • Deferred tax: ₹867.42 lakh

Balance Sheet Position [₹ in lakh, as at March 31, 2026]:

Assets:

  • Property, plant and equipment: ₹25,107.55
  • Capital work in-progress: ₹4,384.62
  • Right-of-use assets: ₹1,196.21
  • Intangible assets: ₹11.75
  • Investments: ₹991.77
  • Loans: ₹11.70
  • Other non-current assets: ₹1,971.77
  • Inventories: ₹4,129.61
  • Trade receivables: ₹5,076.78
  • Cash and cash equivalents: ₹2,943.08
  • Current tax assets: ₹322.65
  • Other current assets: ₹1,813.41
  • Total Assets: ₹47,870.45

Liabilities and Equity:

  • Equity share capital: ₹2,865.39 (Face value ₹10 per share)
  • Other equity: ₹21,386.52
  • Total Equity: ₹24,251.91
  • Borrowings (non-current): ₹9,637.04
  • Lease liabilities (non-current): ₹1,106.69
  • Provisions (non-current): ₹208.69
  • Deferred tax liabilities: ₹2,599.49
  • Other non-current liabilities: ₹1,675.64
  • Borrowings (current): ₹6,558.35
  • Trade payables: ₹331.35
  • Lease liabilities (current): ₹89.74
  • Other financial liabilities: ₹99.84
  • Other current liabilities: ₹1,088.49
  • Provisions (current): ₹223.22
  • Total Liabilities: ₹23,618.54

Cash Flow Statement [₹ in lakh, Year Ended March 31, 2026]:

  • Net cash from operating activities: ₹2,686.19
  • Net cash used in investing activities: ₹(5,717.25)
  • Net cash from financing activities: ₹4,779.98
  • Net increase in cash: ₹1,748.93
  • Cash at beginning: ₹1,194.15
  • Cash at end: ₹2,943.08

Segment-wise Performance:

The company operates in a single business segment: Chloro alkali sector/production of Caustic Soda.

Corporate Actions:

No dividends, share splits, bonus issues, buybacks, or capital raising activities announced.

Auditor Appointments:

1. Re-appointment of M/s Nemani Garg Agarwal & Co. as Statutory Auditor for second term of five consecutive years from FY 2026-27 to FY 2030-31 (subject to shareholder approval)

2. Appointment of M/s D Karamchandani and Co. as Internal Auditor for FY 2026-27

3. Re-appointment of M/s Goyal, Goyal & Associates as Cost Auditor for FY 2026-27

Other Disclosures:

  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Figures for previous period have been re-grouped/re-arranged where required
  • The current quarter results are balancing figures between annual audited figures and published year-to-date figures up to third quarter

Other Significant Information:

  • Paid-up equity share capital increased from ₹2,515.39 lakh to ₹2,865.39 lakh
  • Significant increase in borrowings (both current and non-current)
  • Major capital expenditure with payment for property, plant & equipment of ₹5,737.27 lakh
  • Proceeds from share warrants: ₹3,202.50 lakh