Meeting Details

The Board meeting commenced at 04:30 p.m. and concluded at 05:00 p.m. on October 31, 2026.

Financial Results Overview

Standalone Performance (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹2,329.47
  • Other Income: ₹140.60
  • Total Income: ₹2,470.07
  • Profit Before Tax: ₹226.35
  • Tax Expense: ₹62.89
  • Profit After Tax: ₹163.46
  • Basic & Diluted EPS: ₹1.28

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹3,765.47
  • Other Income: ₹234.52
  • Total Income: ₹3,999.99
  • Profit Before Tax: ₹379.47
  • Tax Expense: ₹104.00
  • Profit After Tax: ₹275.47
  • Basic & Diluted EPS: ₹2.15
Consolidated Performance (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹2,329.47
  • Other Income: ₹140.60
  • Total Income: ₹2,470.07
  • Profit Before Tax: ₹226.35
  • Tax Expense: ₹63.36
  • Profit After Tax: ₹162.99
  • Basic & Diluted EPS: ₹1.27

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹3,765.47
  • Other Income: ₹234.52
  • Total Income: ₹3,999.99
  • Profit Before Tax: ₹379.47
  • Tax Expense: ₹104.47
  • Profit After Tax: ₹275.00
  • Basic & Diluted EPS: ₹2.14

Subsidiary Information

The consolidated results include SGRL USA INC, a wholly-owned subsidiary effective from January 8, 2024. For the quarter ended September 30, 2026, the subsidiary reported:

  • Total Revenue: Nil
  • Net Loss After Tax: ₹(0.47) lakhs
  • Total Comprehensive Loss: ₹(0.04) lakhs

The subsidiary is not material to the Group.

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

Standalone:

  • Total Assets: ₹21,037.48
  • Total Equity: ₹16,579.48
  • Total Liabilities: ₹4,458.00
  • Property, Plant and Equipment: ₹6,462.99
  • Capital Work-in-progress: ₹1,630.06
  • Inventories: ₹3,352.92
  • Cash and Cash Equivalents: ₹1,727.74

Consolidated:

  • Total Assets: ₹21,032.36
  • Total Equity: ₹16,574.37
  • Total Liabilities: ₹4,457.99

Cash Flow Statement (H1 FY27, ₹ in Lakhs)

Standalone:

  • Net Cash from Operating Activities: ₹1,463.71
  • Net Cash Used in Investing Activities: ₹(516.81)
  • Net Cash Used in Financing Activities: ₹(555.06)
  • Net Increase in Cash: ₹391.84

Consolidated:

  • Net Cash from Operating Activities: ₹1,463.27
  • Net Cash Used in Investing Activities: ₹(516.81)
  • Net Cash Used in Financing Activities: ₹(555.06)
  • Net Increase in Cash: ₹391.40

Auditor's Review

Chaudhary Shah & Associates LLP conducted a limited review of both standalone and consolidated financial results and concluded that nothing has come to their attention that causes them to believe that the statements contain any material misstatement. The reviews were conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.

Key Financial Ratios

  • Paid-up Equity Share Capital: ₹1,283.76 lakhs (Face Value ₹10 each)
  • The EPS figures for quarterly and half-year periods are not annualized

Notes to Financial Results

The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS). The company is a manufacturer of API Intermediates & Speciality Chemicals.