Summary of Key Information:
Reporting Period: Quarter ended June 30, 2026 (Q1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting under SEBI Listing Regulations
Audit Opinion:
Clean/Unmodified - Statutory Auditors M/s. S R Batliboi & Associates LLP issued unmodified limited review reports for both standalone and consolidated financial results dated July 22, 2026.
Key Financial Highlights [in ₹ Lakhs]:
Standalone Results:
Revenue from Operations: ₹38,426 lakhs for Q1 FY27
Total Income: ₹38,426 lakhs for Q1 FY27
Net Profit: ₹3,177 lakhs for Q1 FY27
EPS: ₹1.01 (Basic and Diluted)
Other Equity: Not specified in extract
Cash and Cash Equivalents: Not specified
Debt: Not specified
Consolidated Results:
Revenue from Operations: ₹1,51,530 lakhs for Q1 FY27
Total Income: ₹1,51,530 lakhs for Q1 FY27
Net Profit: ₹4,008 lakhs for Q1 FY27
EPS: ₹1.04 (Basic and Diluted)
Other Equity: Not specified in extract
Cash and Cash Equivalents: Not specified
Debt: Not specified
Comparative Performance:
Standalone Q1 FY26: Net Profit of ₹1,934 lakhs, EPS ₹0.66
Consolidated Q1 FY26: Net Profit of ₹2,833 lakhs, EPS ₹0.89
Segment-wise Performance:
The Company/Group is primarily engaged in farm inputs, which is considered the only significant business segment in the context of Ind AS 108 "Operating Segments".
Corporate Actions:
- Dividend: Not declared
- The Company allotted 65,000 equity shares during the quarter ended 30 June 2026 pursuant to exercise of stock options
Other Significant Information:
Divestment Approval:
The Board approved the divestment of the Company's entire equity stake in Nasense Labs Private Limited (Associate Company) to Mr. Kanumuru Satyanarayana Raju for a total sale consideration of ₹8,15,29,967 (Rupees Eight Crore Fifteen Lakh Twenty Nine Thousand Nine Hundred and Sixty Seven Only).
Financial Impact of Divestment:
For the last financial year ended March 31, 2025:
- Nasense Labs contributed 10.93% to turnover/revenue/income (₹13,505 lakhs)
- Nasense Labs contributed 18.12% to net worth (₹7,742 lakhs)
Transaction Details:
- Share Purchase Agreement approved by the Board but yet to be signed
- Expected completion within next three months subject to fulfilment of terms and conditions
- Aggregate consideration of ₹8,15,29,967 payable upon completion
- Not a related party transaction
- Does not constitute a slump sale
Rights Issue Background:
In previous year, the Company made a rights issue of 32,501,851 fully paid up Equity Shares of face value of ₹1 each for a price of ₹76.7 per rights equity share (including a premium of ₹75.7 per rights equity share) aggregating up to ₹24,771 lakhs (net of issue expenses of ₹188 lakhs) for repayment of debt of ₹18,700 lakhs and general corporate purposes of ₹6,071 lakhs, allotted on December 31, 2025.
Exceptional Items:
During year ended 31 March 2026, the Company disclosed exceptional items related to discontinuation of certain products under development and other investments pursuant to a strategic review by the Board.
Entities in Consolidation:
The Consolidated Financial Results include:
- Holding Company: NACL Industries Limited, India
- Wholly Owned Subsidiaries: LR Research Laboratories Private Limited, India; Nagarjuna Agrichem (Australia) Pty Limited, Australia; NACL Spec-Chem Limited, India; NACL Multichem Private Limited, India; NACL Industries (Nigeria) Limited, Nigeria; NACL Agri-Solutions Private Limited, India
- Associate: Nasense Labs Private Limited, India (to be divested)