STANDARD SURFACTANTS LTD.

Financial Performance Highlights

Quarter Ended 30-Sep-2026 (Unaudited):

  • Total income from operations: ₹1,141.84 lakh
  • Net profit before tax and exceptional items: ₹106.90 lakh
  • Net profit before tax after exceptional items: ₹106.90 lakh
  • Net profit after tax: ₹79.99 lakh
  • Total comprehensive income: ₹79.99 lakh
  • Earnings per share (Basic): ₹9.73
  • Earnings per share (Diluted): ₹8.88

Quarter Ended 30-Jun-2026 (Unaudited):

  • Total income from operations: ₹1,028.01 lakh
  • Net profit before tax and exceptional items: ₹123.60 lakh
  • Net profit before tax after exceptional items: ₹84.15 lakh (includes exceptional item of ₹39.45 lakh)
  • Net profit after tax: ₹62.97 lakh
  • Total comprehensive income: ₹62.97 lakh
  • Earnings per share (Basic): ₹7.65
  • Earnings per share (Diluted): ₹6.99

Half Year Ended 30-Sep-2026 (Unaudited):

  • Total income from operations: ₹2,169.85 lakh
  • Net profit before tax and exceptional items: ₹230.50 lakh
  • Net profit before tax after exceptional items: ₹191.05 lakh (includes exceptional item of ₹39.45 lakh)
  • Net profit after tax: ₹142.97 lakh
  • Total comprehensive income: ₹142.97 lakh
  • Earnings per share (Basic): ₹17.38
  • Earnings per share (Diluted): ₹15.87

Comparative Figures (30-Sep-2025 Unaudited):

  • Quarter total income: ₹532.84 lakh
  • Quarter net loss after tax: ₹(1.38) lakh
  • Half year total income: ₹1,069.33 lakh
  • Half year net profit after tax: ₹3.19 lakh

Detailed Income Statement Breakdown

Quarter Ended 30-Sep-2026:

  • Revenue from operations: ₹1,135.68 lakh
  • Other income: ₹6.16 lakh
  • Cost of materials consumed and stock-in-trade: ₹805.51 lakh
  • Employees benefits expenses: ₹185.06 lakh
  • Finance costs: ₹(40.08) lakh (credit)
  • Depreciation and amortization: ₹15.71 lakh
  • Other expenses: ₹52.60 lakh
  • Total expenses: ₹1,034.94 lakh

Tax Expenses:

  • Current tax: ₹23.94 lakh
  • Deferred tax: ₹2.96 lakh

Segment-wise Performance

Chemical and Surface Active Segment (Quarter Ended 30-Sep-2026):

  • Segment revenue: ₹993.93 lakh
  • Segment results: ₹122.90 lakh profit before tax & interest

Others Segment (Quarter Ended 30-Sep-2026):

  • Segment revenue: ₹170.08 lakh
  • Segment results: ₹6.14 lakh profit before tax & interest

Capital Structure

  • Paid-up equity share capital: ₹82.27 lakh (face value ₹10 per share)
  • Other equity: ₹398.58 lakh (as of 30-Sep-2026)
  • Total equity: ₹480.85 lakh

Exceptional Items

During June 2026 quarter, the company accounted for an exceptional item of ₹39.45 lakh net loss related to pending finalization of an insurance claim. The claim recoverable has been accounted on an estimated basis.

Corporate Development

The company issued 800,000 compulsory convertible warrants on 9th April 2026, which will be converted into an equal number of equity shares of ₹10 each at a premium of ₹48 per share within 18 months from the date of issue.

Balance Sheet Position (as at 30-Sep-2026)

  • Total assets: ₹15,180.57 lakh
  • Non-current assets: ₹3,647.44 lakh
  • Current assets: ₹10,834.13 lakh
  • Total equity: ₹480.85 lakh
  • Non-current liabilities: ₹3,733.10 lakh
  • Current liabilities: ₹6,639.01 lakh

Cash Flow Statement (Six months ended 30-Sep-2026)

  • Profit before tax: ₹191.05 lakh
  • Net cash generated from operating activities: ₹1,058.72 lakh
  • Net cash used in investing activities: ₹(68.27) lakh
  • Net cash from financing activities: ₹705.10 lakh
  • Net increase in cash and cash equivalents: ₹1,695.55 lakh

Auditor's Review

Mittal Gupta & Co. conducted a limited review and concluded that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted in accordance with SRE 2410 issued by ICAI.