Key Financial Figures - Standalone (₹ in lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹940.00
  • Other Income: ₹324.22
  • Total Income: ₹1,264.22
  • Total Expenses: ₹1,025.49
  • Profit before tax: ₹238.73
  • Tax Expense: ₹17.35
  • Net Profit: ₹221.38
  • EPS (Basic and Diluted): ₹3.36

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹2,083.77
  • Other Income: ₹761.43
  • Total Income: ₹2,845.20
  • Total Expenses: ₹2,213.11
  • Profit before tax: ₹632.09
  • Tax Expense: ₹114.27
  • Net Profit: ₹517.82
  • EPS (Basic and Diluted): ₹7.67

Key Financial Figures - Consolidated (₹ in lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹940.00
  • Other Income: ₹120.47
  • Total Income: ₹1,060.47
  • Total Expenses: ₹1,025.49
  • Share of Profit of Associate: ₹1,124.88
  • Profit before tax: ₹1,159.86
  • Tax Expense: ₹259.33
  • Net Profit: ₹900.63
  • EPS (Basic and Diluted): ₹13.68

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹2,083.77
  • Other Income: ₹557.68
  • Total Income: ₹2,641.45
  • Total Expenses: ₹2,213.11
  • Share of Profit of Associate: ₹2,004.07
  • Profit before tax: ₹2,432.41
  • Tax Expense: ₹575.81
  • Net Profit: ₹1,856.60
  • EPS (Basic and Diluted): ₹28.20

Balance Sheet Highlights (as at September 30, 2026)

Standalone:

  • Total Assets: ₹11,639.51 lakhs
  • Share Capital: ₹658.76 lakhs
  • Other Equity: ₹9,629.07 lakhs
  • Total Equity: ₹10,287.83 lakhs

Consolidated:

  • Total Assets: ₹30,284.18 lakhs
  • Share Capital: ₹658.76 lakhs
  • Other Equity: ₹23,581.24 lakhs
  • Total Equity: ₹24,240.00 lakhs
  • Investment in Associate: ₹19,471.59 lakhs

Operational and Legal Matters

The company's Phthalic Anhydride Plant at Raichur, Karnataka has been closed since July 2013. The Workmen's Union raised additional demands, and the matter was referred to the Industrial Tribunal Hubballi, Karnataka. In April 2024, the Tribunal decided in favor of the workmen's union, directing the company to pay monetary benefits estimated at ₹1,555.63 lakhs.

The company filed a writ petition in the High Court of Karnataka, which stayed the execution of the award pending final execution. The management is confident the matter will be decided in the company's favor, and therefore no provision has been made in the books, treating it as a contingent liability.

Segment Information

The company is mainly engaged in trading of organic and inorganic chemicals, which is considered the only reportable segment. Disclosure under IND AS 108 on 'Operating Segments' is not applicable.

Restatement Information

During the quarter ended March 31, 2026, the Holding Company recognized forex translation difference through other comprehensive income in line with changes made by its Associate Company. This resulted in increases in total other comprehensive income, other equity, and carrying value of investment in associate for previous comparative periods, with no effect on earnings per share.

Auditor Review

RMJ & Associates LLP, Chartered Accountants, issued unmodified review reports for both standalone and consolidated financial results. The consolidated results include the company's share of net profit after tax of ₹1,124.88 lakhs for the quarter and ₹2,004.07 lakhs for the half year from its associate, G Petrochemicals Limited, whose financial results were reviewed by other auditors.