Nature of the Event

Regulatory filing under SEBI Listing Regulations (Regulation 30 and 33) intimating the outcome of the Board Meeting held on October 22, 2026, where the Unaudited Financial Results for Q2 and H1 FY27 were approved.

Key Financial Figures

Quarterly Performance (Q2 FY27)

  • Revenue from operations: ₹858 crore
  • Other income: ₹8 crore
  • Total income: ₹866 crore
  • Profit before exceptional items and tax: ₹100 crore
  • Exceptional items: ₹14 crore (profit on sale of flats/freehold land)
  • Profit before tax: ₹114 crore
  • Tax expense: ₹29 crore (current tax)
  • Net profit: ₹85 crore
  • Basic and diluted EPS: ₹4.37

Half-Yearly Performance (H1 FY27)

  • Revenue from operations: ₹1,880 crore
  • Other income: ₹21 crore
  • Total income: ₹1,901 crore
  • Profit before exceptional items and tax: ₹266 crore
  • Exceptional items: ₹16 crore
  • Profit before tax: ₹282 crore
  • Tax expense: ₹72 crore
  • Net profit: ₹210 crore
  • Basic and diluted EPS: ₹10.80

Comparative Performance

  • Q2 FY26 revenue: ₹861 crore, net profit: ₹102 crore
  • H1 FY26 revenue: ₹1,818 crore, net profit: ₹197 crore

Segment Performance

Agri Inputs Segment (Q2 FY27)

  • Revenue: ₹835 crore
  • Segment results: ₹102 crore

Others Segment (Q2 FY27)

  • Revenue: ₹23 crore
  • Segment results: ₹9 crore

Half-Year Segment Performance

  • Agri Inputs: Revenue ₹1,847 crore, Results ₹257 crore
  • Others: Revenue ₹33 crore, Results ₹15 crore

Balance Sheet Position (as at September 30, 2026)

  • Total assets: ₹3,430 crore
  • Non-current assets: ₹1,061 crore
  • Current assets: ₹2,309 crore
  • Total equity: ₹2,043 crore (share capital ₹19 crore, other equity ₹2,024 crore)
  • Total liabilities: ₹1,238 crore

Cash Flow Highlights (H1 FY27)

  • Cash used in operating activities: ₹(264) crore
  • Cash generated from investing activities: ₹326 crore
  • Cash used in financing activities: ₹(79) crore
  • Net decrease in cash and cash equivalents: ₹(17) crore
  • Cash and cash equivalents at period end: ₹22 crore

Exceptional Items

Quarter ended September 30, 2026 includes profit on sale of flats/freehold land (net of costs) of ₹14 crore.

Employee Benefits Adjustment

During Q2 FY26 and H1 FY27, the Company recorded a reversal of provision for performance incentives and certain provisions relating to retirals amounting to ₹35 crore, arising from harmonisation of salary structures.

Additional Information

  • The Company has one reportable business segment: "Agri-Inputs"
  • Business is seasonal in nature and performance can be impacted by weather conditions and cropping pattern
  • No Subsidiary, Associate or Joint Venture companies as on September 30, 2026
  • Results available at www.rallis.com, www.nseindia.com and www.bseindia.com