Summary of Key Information:
Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results Approval
Audit Opinion:
Unmodified opinion (clean) for both standalone and consolidated financial results
Key Financial Highlights [₹ crore]:
Consolidated Results:
Revenue from Operations: ₹4,255 crore (QoQ: +23.8% from ₹3,438 crore in Q4 FY26; YoY: +14.4% from ₹3,719 crore in Q1 FY26)
Total Income: ₹4,311 crore
Net Profit: ₹60 crore (QoQ: Improved from net loss of ₹2,116 crore in Q4 FY26; YoY: -81.0% from ₹316 crore in Q1 FY26)
EPS: (0.67)* (not annualized)
Other Equity and Non-controlling Interests: ₹22,794 crore
Finance Costs: ₹148 crore
Tax Expenses: ₹50 crore (Current: ₹70 crore, Deferred: ₹(20) crore)
Standalone Results:
Revenue from Operations: ₹1,281 crore (QoQ: +2.2% from ₹1,254 crore; YoY: +9.6% from ₹1,169 crore)
Total Income: ₹1,497 crore
Net Profit: ₹343 crore (QoQ: +614.6% from ₹48 crore; YoY: +11.7% from ₹307 crore)
EPS: 13.46* (not annualized)
Other Equity: ₹19,053 crore (as of March 31, 2026)
Finance Costs: ₹73 crore
Tax Expenses: ₹49 crore (Current: ₹24 crore, Deferred: ₹25 crore)
Segment-wise Performance [₹ crore]:
Consolidated Segment Revenue:
Living Essentials: ₹1,064 crore
Industrial Essentials: ₹2,240 crore
Farm Essentials: ₹1,022 crore
Total Segment Revenue: ₹4,326 crore
Less: Inter-segment revenue: ₹71 crore
Consolidated Segment Results:
Living Essentials: ₹188 crore profit
Industrial Essentials: ₹(70) crore loss (includes exceptional items)
Farm Essentials: ₹156 crore profit
Total Segment Results: ₹274 crore
Standalone Segment Revenue:
Living Essentials: ₹646 crore
Industrial Essentials: ₹698 crore
Total Segment Revenue: ₹1,344 crore
Less: Inter-segment revenue: ₹63 crore
Standalone Segment Results:
Living Essentials: ₹171 crore profit
Industrial Essentials: ₹111 crore profit
Total Segment Results: ₹282 crore
Corporate Actions:
No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced in this filing.
Other Significant Information:
Exceptional Items: During Q1 FY26, the Group recorded a reversal of provision for performance incentives and certain provisions relating to retirals amounting to ₹43 crore arising from harmonization of salary structures. In Q4 FY26, the Group recognized an impairment charge of ₹1,837 crore towards Goodwill for US operations and additional expense of ₹65 crore for closure-related costs of Lostock plant in UK.
Labor Code Implementation: The Group has assessed gratuity liability impact of ₹54 crore (consolidated) and ₹14 crore (standalone) due to implementation of four Labour Codes notified on November 21, 2025, and presented these as exceptional items considering their materiality and regulatory-driven, non-recurring nature.
Entities in Consolidation: The consolidated results include 20 subsidiaries and 3 joint ventures as listed in Annexure I, including Tata Chemicals International Pte. Ltd, Rallis India Limited, Tata Chemicals Europe Limited, and various step-down subsidiaries.
Financial Ratios (Consolidated):
Operating Margin: 5.15%
Net Profit Margin: 1.41%
Debt Equity Ratio: 0.35
Current Ratio: 1.52
Debt Service Coverage Ratio: 4.78