Key Business Transactions

1. Financial Results Approval: The Board considered and approved the Un-Audited Standalone & Consolidated Financial Results of the Company for the quarter and three months ended on June 30, 2026. This approval was made pursuant to the provisions of Regulation 33 of SEBI (LODR) Regulation, 2015.

2. Investment Divestment: During the quarter ended June 30, 2026, the Company divested 16% of its investment in Shri Bajrang Chemical Distillery LLP, resulting in cessation of control/significant influence over the LLP with effect from June 26, 2026. Accordingly, the Company's share of profit from the LLP has been recognized only up to the date of divestment.

Financial Information

Standalone Segment-wise Geographical Revenue (Quarter Ended June 30, 2026):

  • Domestic Revenue: ₹99.46 crore (₹99,486,000)
  • Export Revenue: ₹5.52 crore (₹5,519,700)
  • Total Revenue: ₹104.98 crore (₹104,978,300)
  • Less: Inter Segment Revenue: ₹0
  • Net Sales/Income from Operations: ₹104.98 crore (₹104,978,300)

Comparative Figures:

  • Q1 FY26 (June 30, 2025): ₹89.34 crore (₹89,336,600)
  • Q4 FY26 (March 31, 2026): ₹47.29 crore (₹47,285,800)
  • Full Year FY26 (March 31, 2026): ₹270.98 crore (₹270,980,100)

Auditor Review

The Statutory Auditors of the Company, SSSD & Co. (Firm Registration No. 020203C), carried out a Limited Review of the Results for the quarter ended June 30, 2026. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

Auditor Conclusion: Based on their review, nothing came to their attention that causes them to believe that the financial statements contain any material misstatement or fail to disclose required information under Regulations 33 and 52 of SEBI Listing Regulations.

Consolidation Details: The consolidated results include the share of profit from associate Shri Bajrang Chemical Distillery LLP amounting to ₹162.13 lakhs (₹1,621,300) for the period up to the date of divestment (June 26, 2026). The financial results of the associate were reviewed by its auditor and furnished to SSSD & Co. by management.

Governance and Compliance

The results were reviewed by the Audit Committee and taken on record by the Board of Directors in their meeting held on August 11, 2026. The financial results have been prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015 [Ind AS] as amended, specified under section 133 of the Companies Act, 2013.

Additional Information

The previous period figures have been regrouped/reclassified wherever necessary to make them comparable with the current year's figures. All information has been duly hosted on the company's website: www.sbal.co.in.