Financial Results Overview
Quarterly Performance (Q4 FY26 vs Q4 FY25)
- Revenue from operations: ₹738.80 lakh (Q4 FY26) vs ₹624.81 lakh (Q4 FY25)
- Other income: ₹12.73 lakh (Q4 FY26) vs (₹1.12) lakh (Q4 FY25)
- Total income: ₹751.53 lakh (Q4 FY26) vs ₹623.68 lakh (Q4 FY25)
- Profit before tax: ₹3.56 lakh (Q4 FY26) vs (₹40.33) lakh (Q4 FY25)
- Tax expense: (₹12.09) lakh deferred tax (Q4 FY26) vs ₹21.15 lakh deferred tax (Q4 FY25)
- Net profit: ₹15.65 lakh (Q4 FY26) vs (₹61.47) lakh (Q4 FY25)
- Total comprehensive income: ₹19.97 lakh (Q4 FY26) vs (₹59.35) lakh (Q4 FY25)
- Basic and diluted EPS: ₹0.50 (Q4 FY26) vs (₹1.96) (Q4 FY25)
Annual Performance (FY26 vs FY25)
- Revenue from operations: ₹2,325.24 lakh (FY26) vs ₹2,813.58 lakh (FY25)
- Other income: ₹23.81 lakh (FY26) vs ₹16.31 lakh (FY25)
- Total income: ₹2,349.05 lakh (FY26) vs ₹2,829.89 lakh (FY25)
- Loss before tax: (₹68.27) lakh (FY26) vs (₹157.31) lakh (FY25)
- Tax expense: (₹29.85) lakh deferred tax (FY26) vs (₹7.41) lakh deferred tax (FY25)
- Net loss: (₹38.42) lakh (FY26) vs (₹149.89) lakh (FY25)
- Total comprehensive loss: (₹34.10) lakh (FY26) vs (₹146.82) lakh (FY25)
- Basic and diluted EPS: (₹1.23) (FY26) vs (₹4.78) (FY25)
Balance Sheet Position (as of March 31, 2026)
- Paid-up equity share capital: ₹313.58 lakh (unchanged from FY25)
- Reserves: ₹1,790.80 lakh (FY26) vs ₹1,824.90 lakh (FY25)
- Total equity: ₹2,104.38 lakh (FY26) vs ₹2,138.48 lakh (FY25)
- Total assets: ₹3,402.96 lakh (FY26) vs ₹3,342.42 lakh (FY25)
- Non-current liabilities: ₹155.03 lakh (FY26)
- Current liabilities: ₹1,143.55 lakh (FY26) vs ₹1,161.86 lakh (FY25)
Cash Flow Statement (FY26)
- Cash from operating activities: ₹112.15 lakh
- Cash used in investing activities: (₹122.36) lakh
- Cash from financing activities: ₹9.21 lakh
- Net decrease in cash and cash equivalents: (₹1.00) lakh
- Cash and cash equivalents at end: ₹15.17 lakh (₹11.77 cash on hand + ₹3.40 bank balances)
Notes to Financial Results
1. The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and SEBI Listing Regulations.
2. The company has only one reportable segment: "Chemicals".
3. Figures for the fourth quarter are balancing figures between audited full-year figures and published year-to-date figures up to the third quarter.
4. Previous period figures have been regrouped/reclassified where necessary.
Related Party Transactions Disclosure
The company disclosed related party transactions totaling ₹56.78 lakh for the period, primarily comprising:
- Remuneration payments to directors and relatives: ₹26.15 lakh
- Remuneration to company secretary: ₹1.14 lakh
- Purchase of goods from Vikram Thermo (India) Limited: ₹0.20 lakh
- Interest expense on unsecured loans from Vikram Thermo (India) Limited: ₹29.43 lakh