Key Financial Figures - Standalone (₹ lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹2,240.16
  • Other income: ₹90.29
  • Total income: ₹2,330.45
  • Profit before tax: ₹434.15
  • Net profit: ₹271.31
  • Basic & diluted EPS: ₹4.84

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹4,045.99
  • Other income: ₹736.06
  • Total income: ₹4,782.05
  • Profit before tax: ₹1,298.67
  • Net profit: ₹995.19
  • Basic & diluted EPS: ₹17.77

Key Financial Figures - Consolidated (₹ lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹2,240.16
  • Other income: ₹106.66
  • Total income: ₹2,346.82
  • Profit before tax: ₹458.01
  • Net profit: ₹295.18
  • Basic & diluted EPS: ₹5.27

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹4,053.05
  • Other income: ₹763.45
  • Total income: ₹4,816.50
  • Profit before tax: ₹1,345.73
  • Net profit: ₹1,042.26
  • Basic & diluted EPS: ₹18.61

Entities Included in Consolidation

  • Shri Dinesh Mills Limited (Parent Company)
  • Dinesh Felts Limited (formerly Fernway Technologies Limited) - Subsidiary
  • Stellent Chemicals Industries Limited - Subsidiary
  • McGean India Chemicals Private Limited - Associate of Stellent Chemicals (Step-down associate)

Subsidiary Information

Two subsidiaries with unaudited financial information not reviewed by auditors:

  • Total assets: ₹1,554.84 lakh as at September 30, 2026
  • Total revenues: ₹74.91 lakh for H1 FY27
  • Total net profit after tax: ₹47.07 lakh for H1 FY27

Associate Information

Group's share of profit including other comprehensive income from associate: ₹40.46 lakh for H1 FY27

Discontinued Operations

Dinesh Remedies Limited ceased to be subsidiary on September 3, 2025. Results for previous periods disclosed as discontinued operations:

  • Q3 FY26: Loss after tax ₹10.42 lakh
  • H1 FY26: Loss after tax ₹46.72 lakh

Exceptional Items

Exceptional items represent adjustments for voluntary retirement and loss on sale of investment in subsidiary during reportable periods.

Strategic Update

The Board noted disclosure of Family Settlement Agreement dated April 29, 2026 among promoter family and granted in-principle approval for demerger of the Company's FELT business into a separate listed entity, subject to NCLT and other approvals. The Board approved segregation of FELT and Residual Businesses and assigned directors for separate oversight of each vertical.

Assets and Liabilities Position (Standalone as at September 30, 2026)

  • Total assets: ₹23,423.56 lakh
  • Equity share capital: ₹560.06 lakh
  • Other equity: ₹20,073.03 lakh
  • Non-current liabilities: ₹958.26 lakh
  • Current liabilities: ₹1,832.21 lakh

Cash Flow Statement (Standalone H1 FY27)

  • Net cashflow from operating activities: (₹663.67) lakh
  • Net cashflow from investing activities: ₹1,069.18 lakh
  • Net cashflow from financing activities: (₹31.43) lakh
  • Net increase in cash: ₹374.08 lakh

Auditor Information

Limited review conducted by Dhirubhai Shah & Co. LLP, Chartered Accountants (FRN: 102511W/W100298). Auditor's report states nothing came to their attention causing belief that the statements contain material misstatement.