Summary of Key Information:
Reporting Period (Quarter/Year): Quarter ended 30th June 2026 (Q1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations
Audit Opinion:
Clean (Unqualified) Limited Review Report issued by statutory auditors B S R & Co. LLP
Auditor’s Comment:
No material misstatements were identified. The review report states: "nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement."
Key Financial Highlights [All figures in ₹ lakhs]:
Standalone Results:
Revenue from Operations: ₹34,724 (Q1 FY27) vs ₹31,951 (Q1 FY26) - 8.7% YoY increase
Total Income: ₹34,792 (Q1 FY27) vs ₹32,322 (Q1 FY26) - 7.6% YoY increase
Net Profit: ₹2,215 (Q1 FY27) vs ₹998 (Q1 FY26) - 122% YoY increase
EPS: ₹18.07 (Q1 FY27) vs ₹8.14 (Q1 FY26)
Other Equity: ₹43,063
Paid up equity share capital: ₹1,226 (Face value ₹10 per share)
Consolidated Results:
Revenue from Operations: ₹34,724 (Q1 FY27) vs ₹31,951 (Q1 FY26) - 8.7% YoY increase
Total Income: ₹34,792 (Q1 FY27) vs ₹32,322 (Q1 FY26) - 7.6% YoY increase
Net Profit: ₹2,207 (Q1 FY27) vs ₹1,098 (Q1 FY26) - 101% YoY increase
EPS: ₹18.00 (Q1 FY27) vs ₹8.96 (Q1 FY26)
Other Equity: ₹41,121
Paid up equity share capital: ₹1,226 (Face value ₹10 per share)
Expense Breakdown (Standalone):
Cost of materials consumed: ₹19,985 (Q1 FY27) vs ₹17,428 (Q1 FY26)
Employee benefits expense: ₹3,414 (Q1 FY27) vs ₹2,482 (Q1 FY26)
Finance costs: ₹411 (Q1 FY27) vs ₹395 (Q1 FY26)
Depreciation and amortization expense: ₹719 (Q1 FY27) vs ₹639 (Q1 FY26)
Other expenses: ₹5,143 (Q1 FY27) vs ₹4,586 (Q1 FY26)
Tax Expenses (Standalone):
Current tax: ₹746 (Q1 FY27) vs ₹632 (Q1 FY26)
Deferred tax: ₹53 (Q1 FY27) vs ₹66 (Q1 FY26)
Total tax expenses: ₹799 (Q1 FY27) vs ₹698 (Q1 FY26)
Segment-wise Performance:
The Company is engaged in a single operating segment "Performance Chemicals"
Corporate Actions:
Dividend: The Board in its meeting held on 1st May 2026 recommended a final dividend for FY 2025-2026 of ₹3.00 (30%) per equity share of ₹10 each fully paid up, amounting to ₹368 lakhs, subject to approval in the Annual General Meeting.
Other Significant Information:
The Company previously accounted for the impact of New Labour Codes as an exceptional item of ₹208 lakhs in FY26 results, considering it a non-recurring event due to new legislation enactment.
No exceptional items were recorded in Q1 FY27.
Financial results are rounded to the nearest lakh.