Key Financial Performance (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹3,428.76 (59.2% increase from ₹2,153.35 in Q2 FY26)
  • Other Income: ₹74.46
  • Total Income: ₹3,503.22
  • Profit before tax: ₹1,128.51 (385% increase from ₹232.59 in Q2 FY26)
  • Tax expense: ₹281.80 (Current tax ₹286.75, excess provision reversal ₹15.86, deferred tax ₹10.91)
  • Net profit: ₹846.71 (411% increase from ₹165.70 in Q2 FY26)
  • Basic EPS: ₹7.33 (vs ₹1.44 in Q2 FY26)

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹6,687.17 (56.2% increase from ₹4,280.77 in H1 FY26)
  • Other Income: ₹128.24
  • Total Income: ₹6,815.41
  • Profit before tax: ₹1,893.44 (303% increase from ₹469.83 in H1 FY26)
  • Tax expense: ₹472.31 (Current tax ₹486.71, excess provision reversal ₹15.86, deferred tax ₹1.46)
  • Net profit: ₹1,421.13 (332% increase from ₹328.74 in H1 FY26)
  • Basic EPS: ₹12.31 (vs ₹2.85 in H1 FY26)

Segment Information

The company operates in one primary business segment: "Chemical Manufacturing."

Geographical Segment Revenue (H1 FY27):

  • India: ₹1,756.38 (26.3% of total revenue)
  • Outside India: ₹4,930.79 (73.7% of total revenue)
  • Total: ₹6,687.17

Comparative Geographical Segment Revenue (H1 FY26):

  • India: ₹2,005.94
  • Outside India: ₹2,274.83
  • Total: ₹4,280.77

Balance Sheet Position as at September 30, 2026 (₹ in Lakhs)

Assets:

  • Total assets: ₹10,470.54 (vs ₹9,246.73 as at March 31, 2026)
  • Non-current assets: ₹2,592.74
  • Current assets: ₹7,877.80 (including inventories ₹3,751.72, trade receivables ₹1,489.27, cash & cash equivalents ₹26.13)

Equity and Liabilities:

  • Equity share capital: ₹1,154.40 (unchanged)
  • Other equity: ₹7,468.89 (vs ₹6,169.37 as at March 31, 2026)
  • Total equity: ₹8,623.29
  • Total liabilities: ₹1,847.25

Cash Flow Statement (H1 FY27, ₹ in Lakhs)

  • Net cash from operating activities: ₹1,301.76
  • Net cash used in investing activities: (₹968.20)
  • Net cash used in financing activities: (₹325.40)
  • Net increase in cash: ₹8.16
  • Cash and cash equivalents at end: ₹26.13 (vs ₹17.97 at beginning)

Additional Information

  • The board meeting was held on October 30, 2026, from 11:00 AM to 11:45 AM
  • The company has no subsidiaries, associates, or joint ventures
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Results reviewed by audit committee and approved by board
  • Limited review report issued by auditors Kailash Chand Jain & Co.

Auditor's Review

The auditors conducted a limited review of the unaudited financial results in accordance with SRE 2410 and concluded that nothing has come to their attention that causes them to believe that the statement contains any material misstatement.