Key Quantitative Figures

Financial Performance (Quarter Ended June 30, 2026, in ₹ Lakhs):

  • Revenue from Operations: 21,966.94
  • Other Income: 193.76
  • Total Income: 22,160.70
  • Total Expenses: 16,778.54
  • Profit before exceptional items and tax: 5,382.16
  • Exceptional Items: (104.86) [Reversal]
  • Profit before tax: 5,382.16
  • Total Tax Expense: 1,357.07
  • Profit for the period: 4,025.09
  • Total Comprehensive Income for the period: 4,025.09
  • Earnings per equity share (Basic and Diluted, Face Value ₹2): ₹8.06

Comparative Figures (₹ Lakhs):

  • Quarter Ended March 31, 2026 (Unaudited): Revenue 14,899.88, Profit 1,934.83
  • Quarter Ended June 30, 2025 (Unaudited): Revenue 12,308.80, Profit 1,313.97
  • Year Ended March 31, 2026 (Audited): Revenue 50,590.36, Profit 4,770.81

Balance Sheet Items:

  • Paid-up Equity Share Capital (Face value ₹2 each): 999.01 Lakhs
  • Other Equity excluding Revaluation Reserve: 42,127.99 Lakhs (as of Mar 31, 2026)

Dates of Action

  • Board Meeting Date: July 30, 2026
  • Meeting Commencement: 02:00 P.M.
  • Meeting Conclusion: 02:42 P.M.
  • Financial Period: Quarter Ended June 30, 2026

Parties Involved

  • Statutory Auditors: Singhi & Co. (Firm Registration No. 302049E)
  • Board of Directors
  • Audit Committee

Exceptional Item Details

  • The Government of India notified four new Labour Codes effective November 21, 2025.
  • The Company recognized additional provisions for past service obligations relating to gratuity and compensated absences.
  • For the quarter ended March 31, 2026: Reversal of ₹104.86 Lakhs
  • For the year ended March 31, 2026: Provision of ₹205.56 Lakhs
  • Based on independent actuarial valuations.
  • Disclosed as 'Exceptional Items' in the results.

Operational and Segment Information

  • The Company operates in a single business segment: Chemicals.
  • No reportable segments as per Ind AS 108 'Operating Segments'.
  • As of June 30, 2026, one entity is considered an associate as per section 2(6) of the Companies Act, 2013.
  • No subsidiaries, joint ventures, or associates in accordance with Ind AS-28.

Approval and Review Process

  • The results were reviewed by the Audit Committee.
  • Approved by the Board of Directors at their meeting on July 30, 2026.
  • Limited review carried out by Statutory Auditors as required under Regulation 33.
  • Statutory Auditors issued an unqualified review report.

Additional Information

  • The disclosure along with enclosures is available on the company website: https://www.occlindia.com/
  • Corporate Office: 14th Floor, Tower-B, World Trade Tower, Plot No. C-1, Sector-16, Noida - 201301, UP