Standalone Financial Performance (Unaudited)

Quarter Ended September 30, 2026 (Q2 FY27):

  • Total Income: ₹0.00 Lakh (Previous Quarter [Q1 FY27]: ₹0.00 Lakh; Year-ago Quarter [Q2 FY26]: ₹176.21 Lakh)
  • Total Expenses: ₹9.55 Lakh (Q1 FY27: ₹13.61 Lakh; Q2 FY26: ₹166.64 Lakh)
  • Loss before Tax: ₹(9.55) Lakh (Q1 FY27: ₹(13.61) Lakh; Q2 FY26: Profit of ₹9.57 Lakh)
  • Tax Expense: ₹(0.08) Lakh (Deferred Tax)
  • Net Loss for the period: ₹(9.48) Lakh (Q1 FY27: ₹(13.53) Lakh; Q2 FY26: Net Profit of ₹7.21 Lakh)
  • Other Comprehensive Income: ₹0.00 Lakh
  • Total Comprehensive Income: ₹(9.48) Lakh
  • Earnings Per Share (EPS) - Basic & Diluted: ₹(0.14)

Half Year Ended September 30, 2026 (H1 FY27):

  • Total Income: ₹0.00 Lakh (H1 FY26: ₹319.57 Lakh)
  • Total Expenses: ₹23.16 Lakh (H1 FY26: ₹301.50 Lakh)
  • Loss before Tax: ₹(23.16) Lakh (H1 FY26: Profit of ₹18.08 Lakh)
  • Tax Expense: ₹(0.15) Lakh (Deferred Tax)
  • Net Loss for the period: ₹(23.01) Lakh (H1 FY26: Net Profit of ₹13.39 Lakh)
  • Earnings Per Share (EPS) - Basic & Diluted: ₹(0.35)

Key Standalone Balance Sheet Figures (as of September 30, 2026):

  • Paid-up Equity Share Capital: ₹660.20 Lakh (Face Value: ₹10/- each)

Standalone Cash Flow (H1 FY27):

  • Net Cash Flow from Operating Activities: ₹(94.05) Lakh
  • Net Cash Flow from Investing Activities: ₹0.09 Lakh
  • Net Cash Flow from Financing Activities: ₹(3.13) Lakh (comprising Loan Repaid: ₹(21.00) Lakh; Interest Paid: ₹(0.91) Lakh)
  • Net Decrease in Cash & Equivalents: ₹(97.09) Lakh
  • Cash and Cash Equivalents at period end: ₹31.17 Lakh

Consolidated Financial Performance (Unaudited)

The consolidation includes the results of subsidiaries: Eliraluxe Skincare Private Limited (Wholly-Owned), RKR Minerals Limited (Wholly-Owned), and an associate, Indoframe Private Limited (Partially Owned).

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹187.64 Lakh (Q1 FY27: ₹105.63 Lakh; Q2 FY26: ₹176.21 Lakh)
  • Other Income: ₹0.00 Lakh (Q2 FY26: ₹2.70 Lakh)
  • Total Income: ₹187.64 Lakh (Q1 FY27: ₹105.63 Lakh; Q2 FY26: ₹178.91 Lakh)
  • Total Expenses: ₹203.39 Lakh (Q1 FY27: ₹114.22 Lakh; Q2 FY26: ₹166.64 Lakh)
  • Loss before Tax: ₹(15.75) Lakh (Q1 FY27: ₹(8.59) Lakh; Q2 FY26: Profit of ₹12.26 Lakh)
  • Tax Expense: ₹(0.08) Lakh (Deferred Tax)
  • Net Loss for the period: ₹(15.67) Lakh (Q1 FY27: ₹(8.52) Lakh; Q2 FY26: Net Profit of ₹9.90 Lakh)
  • Earnings Per Share (EPS) - Basic & Diluted: ₹(0.29)

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹305.83 Lakh (H1 FY26: ₹319.57 Lakh)
  • Other Income: ₹0.59 Lakh (H1 FY26: ₹6.59 Lakh)
  • Total Income: ₹306.42 Lakh (H1 FY26: ₹326.16 Lakh)
  • Total Expenses: ₹322.81 Lakh (H1 FY26: ₹303.33 Lakh)
  • Loss before Tax: ₹(16.40) Lakh (H1 FY26: Profit of ₹22.83 Lakh)
  • Tax Expense: ₹(0.15) Lakh (Deferred Tax)
  • Net Loss for the period: ₹(16.29) Lakh (H1 FY26: Net Profit of ₹18.15 Lakh)
  • Earnings Per Share (EPS) - Basic & Diluted: ₹(0.25)

Consolidated Cash Flow (H1 FY27):

  • Net Cash Flow from Operating Activities: ₹(155.80) Lakh
  • Net Cash Flow from Investing Activities: ₹(77.07) Lakh (Purchase of tangible assets/CWIP: ₹(71.08) Lakh)
  • Net Cash Flow from Financing Activities: ₹66.71 Lakh (Unsecured loan taken: ₹67.63 Lakh; Interest Paid: ₹(0.92) Lakh)
  • Net Decrease in Cash & Equivalents: ₹(166.16) Lakh
  • Cash and Cash Equivalents at period end: ₹37.40 Lakh

Auditor's Review Report

The unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026, were reviewed by the statutory auditor, ADV & Associates (FRN: 128045W).

The auditor's report for the standalone results states that based on their review, nothing has come to their attention that causes them to believe that the statement contains any material misstatement. It notes that balances of Loans & Advances, Sundry Debtors, and Sundry Creditors are subject to management confirmation.

The auditor's report for the consolidated results includes the same conclusion and notes that the results of the subsidiaries and associate, which contributed consolidated revenues of ₹187.65 lakh (Q2) and ₹306.42 lakh (H1), were not audited or reviewed by their respective auditors but were certified by management and are not material to the group. It also notes that balances of Trade receivables, Trade Payables, and Advances are subject to confirmations.

Other Information

The company operates in a single business segment. Figures for previous periods have been regrouped/recast wherever necessary for comparability.

This information will be made available on the company's website (https://www.rajkamalsynthetics.com) and published in newspapers as required under Regulation 47 read with Regulation 33 of SEBI (LODR) Regulations, 2015.