Financial Performance (Quarter ended June 30, 2026)

Income Statement Highlights (~ in Crores):

  • Revenue from operations: ₹1,022 (Q1 FY26: ₹957; Q4 FY26: ₹456)
  • Other Income: ₹13
  • Total Income: ₹1,035
  • Total Expenses: ₹869, comprising:
  • Cost of materials consumed: ₹618
  • Purchase of stock-in-trade: ₹136
  • Changes in inventories: (₹117) [reversal]
  • Employee benefits expense: ₹52
  • Finance costs: ₹2
  • Depreciation and amortisation: ₹30
  • Other expenses: ₹148
  • Profit Before Exceptional Items and Tax: ₹166 (Q1 FY26: ₹129; Q4 FY26: Loss of ₹20)
  • Exceptional Items: ₹2 (Profit on sale of flat/freehold land, net of costs)
  • Profit Before Tax: ₹168 (Q1 FY26: ₹129; Q4 FY26: Loss of ₹17)
  • Total Tax Expense: ₹43
  • Net Profit for the Period: ₹125 (Q1 FY26: ₹95; Q4 FY26: Loss of ₹15)
  • Other Comprehensive Income (Loss): (₹2)
  • Total Comprehensive Income: ₹123
  • Basic and diluted earnings per share (EPS): ₹6.43 (Q1 FY26: ₹4.89; Q4 FY26: Loss ₹0.79)

Balance Sheet & Capital Highlights:

  • Paid-up equity share capital: ₹19 Crore (Face value: ₹1 per share)
  • Other equity: ₹2,024 Crore

Segment-Wise Performance (Quarter ended June 30, 2026)

Revenue:

  • Agri Inputs: ₹1,012 Crore (Q1 FY26: ₹957; Q4 FY26: ₹435)
  • Others: ₹10 Crore (Q4 FY26: ₹21; Q1 FY26: ₹0)
  • Total Revenue from Operations: ₹1,022 Crore

Segment Results (Profit):

  • Agri Inputs: ₹155 Crore (Q1 FY26: ₹130; Q4 FY26: Loss ₹33)
  • Others: ₹6 Crore (Q1 FY26: Loss ₹5; Q4 FY26: ₹8)
  • Total Segment Results: ₹161 Crore
  • After adding Other Income (₹13 Cr), and deducting Central administration cost (₹4 Cr) and Finance costs (₹2 Cr), the Profit Before Tax is ₹168 Crore.

Segment Assets & Liabilities (as of June 30, 2026):

  • Total Segment Assets: ₹3,233 Crore (Agri Inputs: ₹3,201 Cr; Others: ₹32 Cr)
  • Assets classified as held for sale: ₹1 Crore
  • Unallocated assets: ₹400 Crore
  • Total Assets: ₹3,634 Crore
  • Total Segment Liabilities: ₹1,448 Crore (Agri Inputs: ₹1,445 Cr; Others: ₹3 Cr)
  • Unallocated liabilities: ₹78 Crore
  • Total Liabilities: ₹1,526 Crore

Notes to the Financial Results

1. The financial results were reviewed by the Audit Committee and approved by the Board on July 20, 2026. The statutory auditors, BS R & Co. LLP, have expressed an unmodified review conclusion.

2. The results are prepared in accordance with Ind AS.

3. The business is seasonal and performance can be impacted by weather conditions and cropping patterns.

4. The Company has one reportable business segment: "Agri Inputs".

5. Exceptional Items: A profit of ₹2 Crore was recorded from the sale of a flat/freehold land (net of costs). The note clarifies that the previous year's exceptional item of ₹(40) Crore related to the one-time impact of new Labour Codes was recorded for the year ended March 31, 2026.

6. Employee Benefits: During the quarter, a reversal of provision for performance incentives and certain retiral provisions, amounting to ₹35 Crore, was recorded. This arose from the harmonisation of salary structures across divisions and employee groups.

7. The figures for the quarter ended March 31, 2026 (Q4 FY26), are balancing figures between the audited annual results and the previously published nine-month figures. The nine-month figures had been reviewed but not audited.

8. The Company has no Subsidiary, Associate, or Joint Venture companies as of June 30, 2026.

9. All amounts are rounded off to the nearest ₹ Crore.

Limited Review Report

BS R & Co. LLP, Chartered Accountants, conducted a limited review of the unaudited financial results. Their report, dated July 20, 2026, states that based on their review, nothing has come to their attention that causes them to believe the Statement contains any material misstatement or has not disclosed the information required by SEBI LODR Regulations.

The results are available on the company's website (www.rallis.com) and the stock exchanges (NSE and BSE).