Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026
Nature of Filing / Announcement: Outcome of Board Meeting and Financial Results
Audit Opinion:
Clean opinion - Limited Review Report states nothing has come to their attention that causes them to believe the financial statements contain any material misstatement.
Key Financial Highlights [Unit: ₹ Lakh]:
Standalone Results:
Quarter Ended 30.09.2026:
- Revenue from Operations: ₹32,651
- Other Income: ₹244
- Total Income: ₹32,895
- Profit Before Tax: ₹1,872
- Tax Expenses: ₹483 (Current: ₹440, Deferred: ₹43)
- Net Profit: ₹1,389
- EPS: ₹11.33
Quarter Ended 30.06.2026:
- Revenue from Operations: ₹34,644
- Net Profit: ₹2,215
- EPS: ₹18.07
Quarter Ended 30.09.2025:
- Revenue from Operations: ₹25,376
- Net Profit: ₹1,739
- EPS: ₹14.18
Half Year Ended 30.09.2026:
- Revenue from Operations: ₹67,295
- Net Profit: ₹3,604
- EPS: ₹29.40
Year Ended 31.03.2026:
- Revenue from Operations: ₹102,540
- Net Profit: ₹6,143
- EPS: ₹50.11
Standalone Balance Sheet (30.09.2026):
- Property, Plant and Equipment: ₹26,785
- Right of Use Assets: ₹1,364
- Inventories: ₹21,323
- Trade Receivables: ₹45,658
- Cash and Cash Equivalents: ₹915
- Total Assets: ₹108,873
- Equity Share Capital: ₹1,226
- Other Equity: ₹46,245
- Total Borrowings: ₹28,454 (Non-current: ₹7,175, Current: ₹21,279)
- Total Liabilities: ₹61,402
Consolidated Results:
Quarter Ended 30.09.2026:
- Revenue from Operations: ₹32,670
- Net Profit: ₹1,346
- EPS: ₹10.98
Quarter Ended 30.06.2026:
- Revenue from Operations: ₹34,724
- Net Profit: ₹2,207
- EPS: ₹18.00
Half Year Ended 30.09.2026:
- Revenue from Operations: ₹67,394
- Net Profit: ₹3,553
- EPS: ₹28.98
Year Ended 31.03.2026:
- Revenue from Operations: ₹102,980
- Net Profit: ₹6,396
- EPS: ₹52.17
Segment-wise Performance:
The Company is engaged in a single operating segment "Performance Chemicals".
Corporate Actions:
- Final dividend of ₹3.00 (30%) per equity share (face value of ₹10) aggregating ₹368 lakh for FY26 was paid during the quarter ended 30 September 2026
- Approval for cancellation of 15,033 unsubscribed equity shares from issued equity share capital, subject to shareholder approval
Other Significant Information:
- The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS)
- Results are rounded to the nearest lakh
- The Group consists of Punjab Chemicals and Crop Protection Limited (Parent) and SD Agchem (Europe) NV (Wholly Owned Subsidiary)