Key Financial Figures (INR in Lakhs)

Profit & Loss Statement for Quarter Ended June 30, 2026:

  • Revenue from Operations: ₹909.93
  • Other Income: ₹226.14
  • Total Income: ₹1,136.07
  • Total Expenses: ₹1,141.45
  • Profit/(Loss) before exceptional items and tax: (₹5.39)
  • Exceptional Items: None (₹0.00)
  • Profit/(Loss) before tax: (₹5.39)
  • Total Tax Expenses: (₹1.22) [Breakdown: Current Tax ₹0.00, Deferred Tax (₹1.22)]
  • Net Profit/(Loss) after tax: (₹4.17)
  • Total Comprehensive Income/(Loss) for the period: (₹4.17)

Earnings Per Share (EPS) (Face Value ₹10):

  • Basic EPS: (₹0.04)
  • Diluted EPS: (₹0.04)

Comparative Figures:

  • Q1 FY2026 (30/06/2025) Net Profit: ₹243.15 Lakhs
  • Q4 FY2026 (31/03/2026) Net Profit: ₹693.71 Lakhs

Other Financial Data:

  • Paid-up Equity Share Capital: ₹1,024.53 Lakhs (unchanged from previous periods)
  • Sales Breakdown for Q1 FY2027: Exports ₹677.52 Lakhs, Domestic Sales ₹232.40 Lakhs

Dates of Action

  • Financial Period: Quarter ended June 30, 2026 (Q1 FY2027).
  • Board Meeting: Held on August 11, 2026. The meeting commenced at 16:30 and concluded at 20:25.
  • Approval Date: The financial results were approved by the Board of Directors on August 11, 2026.

Parties Involved

  • Statutory Auditors: P.S.N. Ravishanker & Associates, Chartered Accountants.
  • Stock Exchange: Bombay Stock Exchange (BSE).
  • Company Officials: Pradosh Ranjan Jena (Company Secretary and Compliance Officer) signed the disclosure. G. Sandeep signed on behalf of the Board of Directors.

Auditor's Report & Qualification

The Statutory Auditors, P.S.N. Ravishanker & Associates, issued a Limited Review Report with a qualification.

Qualification: The auditors concluded that certain sales recorded on or before June 30, 2026, did not meet the criteria for revenue recognition as per Ind AS 115 because control over the goods had not passed to the customers, despite dispatches being made.

Financial Impact of Qualification:

  • The turnover (revenue) for the quarter has been overstated by ₹160.43 Lakhs.
  • The net profit for the quarter has been overstated by ₹48.64 Lakhs.
  • The reserves in the balance sheet as of June 30, 2026, have been overstated by ₹48.64 Lakhs.

The auditor's opinion is qualified in respect of this matter.

Additional Notes from Financial Statement

1. The company operates exclusively in one reportable business segment: APIs (Active Pharmaceutical Ingredients).

2. The figures for the quarter ended March 31, 2026, are the balancing figures from the audited annual financials for FY2026.

3. Previous period figures have been re-arranged/re-grouped for comparability.

4. The results are available on the company's website (www.tycheindustries.net) and the BSE website (www.bseindia.com).