Key Decisions and Approvals

The Board of Directors at their meeting held on October 29, 2026 (from 11:45 a.m. to 12:55 p.m.) approved:

1. Unaudited Financial Results: Approved the Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended September 30, 2026

2. Interim Dividend: Declared first interim dividend of ₹5 per Equity Share of face value of ₹10 each for financial year 2026-27

3. Investment Approval: Approved investment limit of ₹2,97,00,000 (Rupees Two Crore Ninety-Seven Lakhs Only) in one or more tranches in M/s Opera Dwarka Projects Private Limited for Wind Solar Hybrid project at Gujarat for Unit VI

Financial Results Details

Standalone Financial Performance (Rs. in lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹72,283.43
  • Other income: ₹1,128.03
  • Total income: ₹73,411.46
  • Total expenses: ₹57,416.53
  • Profit before tax: ₹15,994.93
  • Current tax: ₹4,183.48
  • Deferred tax credit: ₹(117.97)
  • Net profit for the period: ₹11,929.42
  • Total comprehensive income: ₹11,942.21
  • Basic and Diluted EPS: ₹30.54

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹1,32,342.37
  • Other income: ₹2,589.88
  • Total income: ₹1,34,932.25
  • Total expenses: ₹1,07,639.18
  • Profit before tax: ₹27,293.07
  • Current tax: ₹7,096.51
  • Deferred tax credit: ₹(159.30)
  • Net profit for the period: ₹20,355.86
  • Total comprehensive income: ₹20,377.35
  • Basic and Diluted EPS: ₹52.11

Consolidated Financial Performance (Rs. in lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹76,045.17
  • Other income: ₹1,271.15
  • Total income: ₹77,316.32
  • Total expenses: ₹61,461.53
  • Profit before tax: ₹15,854.79
  • Current tax: ₹4,213.67
  • Deferred tax credit: ₹(112.17)
  • Net profit for the period: ₹11,753.29
  • Net profit attributable to owners: ₹11,702.67
  • Non-controlling interest: ₹50.62
  • Total comprehensive income: ₹11,770.41
  • Basic and Diluted EPS: ₹29.96

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹1,42,667.19
  • Other income: ₹2,791.54
  • Total income: ₹1,45,458.73
  • Total expenses: ₹1,18,267.23
  • Profit before tax: ₹27,191.50
  • Current tax: ₹7,231.75
  • Deferred tax credit: ₹(77.41)
  • Net profit for the period: ₹20,037.16
  • Net profit attributable to owners: ₹20,123.22
  • Non-controlling interest: ₹(86.06)
  • Total comprehensive income: ₹20,090.94
  • Basic and Diluted EPS: ₹39.90

Dividend Details

  • Record Date: November 4, 2026 for determining eligibility of equity shareholders
  • Payment Date: On or before November 25, 2026
  • Dividend Amount: ₹5 per equity share of face value ₹10 each

Investment Details

  • Investment Amount: ₹2,97,00,000 (in one or more tranches)
  • Investee Company: Opera Dwarka Projects Private Limited
  • Project: Wind Solar Hybrid project at Gujarat for Unit VI
  • Disclosure Commitment: Company will update exchanges and make necessary disclosure as per regulation 30 at time of execution of definitive agreements and actual investment(s)

Additional Information

  • Business falls within single segment: 'Aroma Chemical'
  • Equity shareholders meeting held on October 27, 2026 approved Scheme of Amalgamation pursuant to NCLT order dated September 7, 2026
  • Financial results available at www.privi.com, www.nseindia.com and www.bseindia.com

Financial Statements Included

  • Unaudited Standalone and Consolidated Financial Results
  • Statement of Assets and Liabilities as on September 30, 2026
  • Cash Flow Statement for half year ended September 30, 2026
  • Limited Review Report by Statutory Auditors