Company Disclosure

Universal Starch-Chem Allied Ltd. disclosed its standalone unaudited financial results for the quarter ended June 30, 2026, through a regulatory filing to the Bombay Stock Exchange.

Board Meeting Outcome

The Board of Directors meeting was held on Wednesday, 12th August, 2026, commencing at 10:30 am and concluding at 3:30 pm. The board approved and adopted the standalone un-audited financial results for the quarter ended 30th June, 2026 along with the Limited Review Report issued by the statutory auditor.

Financial Results (Quarter Ended June 30, 2026)

Income Statement (Rs. in Lacs)

  • Revenue from Operations: Rs 14,746.13
  • Other Income: Rs 34.50
  • Total Income: Rs 14,780.63

Expenses Breakdown (Rs. in Lacs)

  • Cost of Materials Consumed: Rs 12,215.27
  • Changes in Inventories: Rs (244.99) [negative indicates decrease]
  • Employees Benefit Expenses: Rs 572.72
  • Finance Costs: Rs 118.04
  • Depreciation and amortization: Rs 185.67
  • Other Expenses: Not quantified in current quarter
  • Total Expenses: Rs 12,847.71

Profitability Metrics

  • Profit before tax: Rs 462.22
  • Tax Expenses:
  • Current Tax: Rs 128.64
  • Deferred Tax: Rs 8.12
  • Total Tax: Rs 136.76
  • Profit after tax: Rs 325.46
  • Other Comprehensive Income: Rs 0.31
  • Total Comprehensive Income: Rs 325.77

Comparative Performance

| Period | Revenue | Net Profit | EPS (Rs) |

| Q1 FY27 (Jun 2026) | Rs 14,746.13 | Rs 325.46 | 7.75 |

| Q4 FY26 (Mar 2026) | Rs 15,235.63 | Rs 962.97 | 22.93 |

| Q1 FY26 (Jun 2025) | Rs 12,144.19 | Rs (250.60) | Not disclosed |

| FY26 (Mar 2026) | Rs 48,860.32 | Rs 1,312.41 | Not disclosed |

Key Financial Ratios

  • Earnings Per Share (Face Value Rs. 10 per share):
  • Basic: Rs 7.75
  • Diluted: Rs 7.75

Auditor Review

The financial results were reviewed by M B Agrawal & Co., Chartered Accountants (FRN No: 100137W) who issued a limited review report stating that nothing has come to their attention that causes them to believe the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.

Business Segment Information

The company is primarily engaged in manufacturing of maize products. Other activities include Diesel Pump, Wind Power Generation and Distribution, and Effluent Treatment Plant, but these are not reported as separate segments as they do not meet the reportability criteria under Ind AS-108.

Regulatory Compliance Notes

1. The results were reviewed by the Audit Committee and taken on record at the Board meeting on August 12, 2026

2. Financial results prepared in accordance with Indian Accounting Standards (Ind AS)

3. Figures for previous years have been regrouped/rearranged where necessary

4. The company has accounted for the potential impact of new labor codes (Code on Wages 2019, Industrial Relations Code 2020, Code on Social Security 2020, and Occupational Safety, Health and Working Conditions Code 2020) based on actuarial valuation reports, though effective implementation dates are yet to be fully notified