Standalone Financial Performance (Q2 FY2027)
Income Statement (₹ in Lakh):
- Revenue from Operations: ₹3,567 for Q2 (vs. ₹26 in Q2 FY2026; ₹2,618 in Q1 FY2027)
- Other Income: ₹13 for Q2 (vs. ₹140 in Q2 FY2026; ₹371 in Q1 FY2027)
- Total Income: ₹3,580 for Q2 (vs. ₹166 in Q2 FY2026; ₹2,989 in Q1 FY2027)
Expenses (₹ in Lakh):
- Cost of materials consumed: ₹1,632
- Changes in inventories: (₹209) [negative indicates decrease]
- Employee benefits expense: ₹438
- Depreciation and amortization: ₹324
- Finance cost: ₹306
- Other expenses: ₹982
- Total Expenses: ₹3,478
Profitability (₹ in Lakh):
- Profit before tax and exceptional items: ₹102 (vs. loss of ₹2,682 in Q2 FY2026; profit of ₹6 in Q1 FY2027)
- Total tax expense: (₹17)
- Net Profit After Tax: ₹0.85 lakh
- Other Comprehensive Income: (₹44)
- Total Comprehensive Income: ₹41 lakh
Earnings Per Share (FV ₹1/-):
- Basic & Diluted EPS: ₹0.00
Half-Yearly Standalone Performance (H1 FY2027)
Income Statement (₹ in Lakh):
- Revenue from Operations: ₹6,185 (vs. ₹2,836 in H1 FY2026)
- Other Income: ₹384 (vs. ₹565 in H1 FY2026)
- Total Income: ₹6,569 (vs. ₹3,401 in H1 FY2026)
Profitability (₹ in Lakh):
- Profit before tax: ₹108 (vs. loss of ₹2,864 in H1 FY2026)
- Total tax expense: (₹63)
- Net Profit After Tax: ₹45 lakh
- Total Comprehensive Income: ₹1 lakh
Capital Structure:
- Paid-up Equity Share Capital: ₹3,032.20 lakh (30,322,000 shares of ₹1/- each) as of September 30, 2026, increased from ₹2,964.70 lakh (29,647,000 shares) as of March 31, 2026.
Standalone Balance Sheet (as of September 30, 2026)
Assets (₹ in Lakh):
- Total Assets: ₹66,945
- Non-Current Assets: ₹38,977 (includes Property, Plant & Equipment: ₹16,525; Capital Work-in-Progress: ₹8,168)
- Current Assets: ₹27,968 (includes Inventories: ₹9,660; Trade Receivables: ₹15,561)
Liabilities & Equity (₹ in Lakh):
- Equity: ₹30,322 (Share Capital) + ₹18,725 (Other Equity) = ₹49,047
- Non-Current Liabilities: ₹4,708 (includes Borrowings: ₹3,535)
- Current Liabilities: ₹13,190 (includes Borrowings: ₹6,567; Trade Payables: ₹4,080)
Consolidated Financial Performance
Q2 FY2027 (₹ in Lakh):
- Revenue from Operations: ₹4,275
- Total Income: ₹4,301
- Profit before tax: ₹154
- Net Profit After Tax: ₹137
- Total Comprehensive Income: ₹93
H1 FY2027 (₹ in Lakh):
- Revenue from Operations: ₹6,997
- Total Income: ₹7,394
- Profit before tax: ₹145
- Net Profit After Tax: ₹82
- Total Comprehensive Income: ₹38
Subsidiary Information:
The consolidated results include the wholly-owned subsidiary, Anuchem B.V.B.A, Belgium. For the half year ended September 30, 2026, the subsidiary reported total assets of ₹908.54 lakh, total revenue of ₹1,481.21 lakh, and a net loss before tax of ₹77.25 lakh. The subsidiary's results were not reviewed by the parent's auditor and are based on management-furnished unaudited financials.
Preferential Allotment
Note 5 of the standalone results discloses that the company received an aggregate amount of ₹13,90,50,000 (₹135.41 crore) in August 2026. This was towards the issue and allotment, on a preferential basis, of 6,75,00,000 equity shares of face value ₹1 each at an issue price of ₹20.06 per share (including a premium of ₹19.06 per share). The allotment was made pursuant to approvals from the Board of Directors, shareholders, and other statutory authorities.
Segment Information
The company is primarily engaged in the manufacturing of chemical intermediates, heavy organic chemicals, and performance chemicals. It is also engaged in the manufacture of wireless network equipment & related software development, but this segment contributes less than 10% of combined revenue, profits, and assets, hence detailed segment-wise disclosures are not provided as per Ind-AS 108.
Auditor's Review
Jayesh Dadia & Associates LLP issued an unmodified review report on both the standalone and consolidated financial results, stating that nothing has come to their attention to believe that the statements contain any material misstatement.