Financial Results - Standalone (₹ in Lakh)

Quarterly Performance (Q2 FY2027)

  • Revenue from Operations: ₹34,882
  • Other Income: ₹1,299
  • Total Income: ₹36,181
  • Total Expenses: ₹28,883
  • Profit Before Exceptional Items and Tax: ₹7,298
  • Exceptional Items: Nil (Previous year: ₹98)
  • Profit Before Tax: ₹7,298
  • Tax Expense: ₹1,951 (Current tax: ₹1,954, Deferred tax: ₹-3)
  • Profit for the Period: ₹5,347
  • Other Comprehensive Income: ₹13
  • Total Comprehensive Income: ₹5,360
  • Earnings Per Share (₹5 face value): ₹3.11

Half-Yearly Performance (H1 FY2027)

  • Revenue from Operations: ₹57,800
  • Other Income: ₹2,280
  • Total Income: ₹60,080
  • Total Expenses: ₹45,495
  • Profit Before Exceptional Items and Tax: ₹14,585
  • Exceptional Items: Nil (Previous year: ₹98)
  • Profit Before Tax: ₹14,585
  • Tax Expense: ₹3,685 (Current tax: ₹3,768, Deferred tax: ₹-83)
  • Profit for the Period: ₹10,900
  • Other Comprehensive Income: ₹-18
  • Total Comprehensive Income: ₹10,882
  • Earnings Per Share (₹5 face value): ₹6.34

Comparative Figures (Q2 FY2026)

  • Revenue from Operations: ₹18,015
  • Profit Before Tax: ₹19
  • Profit for the Period: ₹18
  • EPS: ₹0.01

Financial Results - Consolidated (₹ in Lakh)

Quarterly Performance (Q2 FY2027)

  • Revenue from Operations: ₹39,557
  • Other Income: ₹1,880
  • Total Income: ₹41,437
  • Total Expenses: ₹32,907
  • Profit Before Exceptional Items and Tax: ₹8,530
  • Exceptional Items: Nil (Previous year: ₹98)
  • Profit Before Tax: ₹8,530
  • Tax Expense: ₹2,180 (Current tax: ₹2,183, Deferred tax: ₹-3)
  • Profit for the Period: ₹6,350
  • Other Comprehensive Income: ₹949
  • Total Comprehensive Income: ₹7,299
  • Earnings Per Share (₹5 face value): ₹3.74

Half-Yearly Performance (H1 FY2027)

  • Revenue from Operations: ₹67,029
  • Other Income: ₹3,257
  • Total Income: ₹70,286
  • Total Expenses: ₹53,303
  • Profit Before Exceptional Items and Tax: ₹16,983
  • Exceptional Items: Nil (Previous year: ₹98)
  • Profit Before Tax: ₹16,983
  • Tax Expense: ₹4,197 (Current tax: ₹4,280, Deferred tax: ₹-83)
  • Profit for the Period: ₹12,786
  • Other Comprehensive Income: ₹940
  • Total Comprehensive Income: ₹13,726
  • Earnings Per Share (₹5 face value): ₹7.43

Balance Sheet Highlights - Standalone (as at 30th September 2026)

  • Total Assets: ₹1,38,315
  • Non-Current Assets: ₹81,495 (Property, Plant & Equipment: ₹29,900, Investments: ₹40,488, Right of Use Assets: ₹6,541)
  • Current Assets: ₹56,821 (Inventories: ₹15,892, Trade Receivables: ₹17,047, Cash & Cash Equivalents: ₹17,594)
  • Total Equity: ₹1,07,675 (Share Capital: ₹8,603, Other Equity: ₹99,072)
  • Non-Current Liabilities: ₹9,250
  • Current Liabilities: ₹21,390

Cash Flow Statement - Standalone (H1 FY2027)

  • Cash from Operating Activities: ₹9,575
  • Cash from Investing Activities: ₹-1,359
  • Cash from Financing Activities: ₹-2,588
  • Net Increase in Cash: ₹5,628
  • Cash at Beginning: ₹11,966
  • Cash at End: ₹17,594

Emphasis of Matters from Auditor's Report

1. Leasehold Land Renewal

  • Lease period for Unit-II manufacturing unit expired on 30th June 2017
  • Renewal request for 30 years pending with Government of Tamil Nadu
  • Lease rent paid till 30th June 2027 and encashed
  • Management confident of renewal approval
  • No adjustments made for potential impact of non-renewal as impact is unascertainable
  • Ind AS 116 implemented assuming 30-year renewal period

2. Insurance Claim for Cyclone Damage

  • Insurance claim for Property, Plant & Equipment damage from Cyclone Michaung floods under assessment
  • ₹1,180 lakhs (net of ₹300 lakhs interim payment received) treated as insurance claims receivable
  • Cost represents repairs, reinstatement, and derecognition of affected assets
  • Overall implications upon claim approval are unascertainable
  • No adjustments made in financial results

Exceptional Items - Previous Year

  • Insurance claims for flood-damaged inventories: ₹98 lakhs (net)
  • Profit on sale of land (0.1857 acres): ₹45.87 lakhs
  • Write-off of unused assets: ₹53.93 lakhs
  • Incremental impact of new labour codes: ₹33.62 lakhs
  • Provision reversal for Customs duty case: ₹770 lakhs
  • Provision reversal for customer case dismissal: ₹1,083 lakhs
  • Gain on divestment of Notedome subsidiaries: ₹5,216 lakhs (consolidated)

Segment Reporting

  • Company primarily engaged in manufacture and sale of petrochemical products in India
  • No reportable operational or geographical segments as per Ind AS 108
  • Geographical revenue disclosure:
  • India: ₹35,043 (Q2 FY2027), ₹58,014 (H1 FY2027)
  • European Union and UK: ₹4,515 (Q2 FY2027), ₹9,015 (H1 FY2027)

Subsidiary Update

  • AMCHEM Speciality Chemicals sold 100% investment in Notedome Limited and Notedome Europe GmbH to M/s Chimica Organica Industriale Milanese on 17th November 2025
  • Notedome entities ceased to be subsidiaries from 17th November 2025
  • Penn Globe Limited and PennWhite Print Solutions Limited restored for limited purpose of tax refund proceedings