Key Financial Figures (Quarter Ended June 30, 2026)

Revenue:

  • Revenue from operations: ₹38.92 crore
  • Other income: ₹0.04 crore
  • Total revenue: ₹38.96 crore

Expenses:

  • Cost of materials consumed: ₹34.74 crore
  • Changes in inventories of finished goods: (₹7.74) crore
  • Employees cost: ₹2.15 crore
  • Finance costs: ₹0.37 crore
  • Depreciation and amortization: ₹0.81 crore
  • Other expenses: ₹7.23 crore
  • Total expenses: ₹37.56 crore

Profitability:

  • Profit before tax: ₹1.40 crore
  • Tax expense: ₹0.38 crore
  • Profit for the period: ₹1.02 crore
  • Earnings per equity share (basic and diluted): ₹1.83

Comparative Financial Performance

Quarterly Comparison (₹ in lakh):

| Particulars | Q1 FY2026 (30.06.2026) | Q4 FY2025 (31.03.2026) | Q1 FY2025 (30.06.2025) |

| Total Revenue | 3896 | 3274 | 3733 |

| Profit Before Tax | 140 | 474 | 128 |

| Profit After Tax | 102 | 312 | 93 |

| EPS (₹) | 1.83 | 5.61 | 1.68 |

Annual Comparison (FY2025):

  • Total revenue: ₹226.47 crore
  • Profit after tax: ₹8.23 crore
  • EPS: ₹14.79

Capital Structure

  • Paid-up equity share capital (face value ₹10 each): ₹5.61 crore (56.1 lakh shares)
  • This remained unchanged from previous quarters.

Board and Audit Details

  • The Board of Directors meeting was held on July 31, 2026, from 11:00 AM to 12:30 PM where the results were approved.
  • The Audit Committee reviewed the results prior to board approval.
  • Statutory auditors Agarwal R G & Associates conducted a limited review of the quarterly results as required under Regulation 33 of SEBI (LODR) Regulations, 2015.
  • The auditors provided an unmodified opinion on the annual audited financial results for FY2026.

Important Notes from Management

1. IND AS 115 Implementation: The company adopted IND AS 115 (Revenue from Contracts with Customers) using the modified retrospective approach. No significant adjustments were required to retained earnings as of April 1, 2018, and the standard did not significantly impact current period results.

2. Tax Provision: As the ultimate income tax liability depends on full-year results due to the seasonal nature of the fertilizer business, the provision for tax (current and deferred) will be made at year-end audit.

3. Seasonal Business Caution: The company emphasized that its fertilizer business is seasonal in character, and figures for the three months ended June 30, 2026, should not be construed as representative of likely results for the full year ending June 30, 2026.

4. Business Segments: The company operates mainly in one business segment - manufacturing and selling of fertilizers, with all other activities revolving around this main activity.

5. Previous Period Figures: Previous periods' figures have been regrouped to conform to current period presentation.