Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI Listing Regulations

Date of Board Meeting / Approval: July 24, 2026 (2:00 p.m. to 6:30 p.m.)

Audit Opinion: Unqualified (Limited Review Report) with Emphasis of Matter

Auditor's Comment: Emphasis of Matter regarding fire incident at Dahej SEZ Plant on March 5, 2025, and accounting treatment of insurance claim

Key Financial Highlights [₹ in Crore]

Standalone Results:

Revenue from Operations: ₹252.28 crore (Q1 FY27) vs ₹184.58 crore (Q1 FY26) - 36.7% YoY increase

Total Income: ₹260.18 crore (Q1 FY27) vs ₹187.89 crore (Q1 FY26)

Net Profit: ₹19.44 crore (Q1 FY27) vs ₹14.23 crore (Q1 FY26) - 36.6% YoY increase

EPS: ₹7.15 (not annualized) vs ₹5.40 (Q1 FY26)

Other Equity: Not specified for current quarter

Cash and Cash Equivalents: Not explicitly disclosed

Debt: Total borrowings reflected in ratios

Consolidated Results:

Revenue from Operations: Not explicitly stated in consolidated table

Total Income: Not explicitly stated in consolidated table

Net Profit: ₹17.11 crore (Q1 FY27) vs ₹10.26 crore (Q1 FY26) - 66.8% YoY increase

EPS: ₹6.29 (not annualized) vs ₹3.89 (Q1 FY26)

Other Equity: ₹789.87 crore (as of March 31, 2026)

Segment-wise Performance:

The Company considers itself as one operating segment (Specialty Chemicals) in accordance with Ind AS 108.

Corporate Actions:

Dividend: Record date fixed as Thursday, August 13, 2026, for final dividend for FY 2025-26, subject to approval at 37th AGM on August 21, 2026

Share Capital: Paid-up equity share capital increased to ₹27.38 crore from ₹26.38 crore due to preferential issue

Fundraising: Board granted in-principle approval for raising funds up to ₹600 crore through various instruments including QIP, subject to shareholder and regulatory approvals

Other Significant Information:

Fire Incident: March 5, 2025 fire at Dahej SEZ Plant caused damage to property, plant, equipment, and inventory. Insurance claim of ₹334.60 crore recognized, with ₹149.38 crore received till June 30, 2026 (₹140 crore from insurance, ₹9.38 crore from scrap sale). Additional ₹15 crore received post-quarter end. Outstanding claim reduced to ₹186.63 crore as of June 30, 2026.

Preferential Issue: 10,00,000 equity shares issued at ₹1,610 per share (including ₹1,600 premium) to Cadamba Solutions Private Limited (Promoter Group) aggregating ₹161 crore on April 18, 2026.

Subsidiary Investment: subscribed to Unsecured Compulsorily Convertible Debentures (CCDs) amounting to ₹114.00 crore in Neogen Ionics Limited (wholly owned subsidiary).

Borrowing Powers: Neogen Morita New Materials Limited (subsidiary) approved increase in borrowing powers to ₹500 crore.