Summary of Key Information:
Reporting Period: Quarter and Half Year ended 30.09.2026 (Q2 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results
Date of Board Meeting / Approval: 26th October, 2026 (12:00 noon to 1:00 p.m.)
Audit Opinion: Unmodified opinion issued by statutory auditors
Auditor’s Comment: No material misstatement found; prepared in accordance with Ind AS 34 and SEBI Listing Regulations
Key Financial Highlights (Rs. in lakhs)
Standalone Results:
Quarter ended 30.09.2026:
- Revenue from Operations: ₹21,857 (vs. ₹15,189 in Q2 FY26 - 44% increase YoY)
- Total Income: ₹21,733
- Net Profit: ₹1,141 (vs. ₹288 in Q2 FY26 - 296% increase YoY)
- EPS: ₹6.24 (Basic and Diluted)
Half Year ended 30.09.2026:
- Revenue from Operations: ₹31,821 (vs. ₹30,312 in H1 FY26 - 5% increase YoY)
- Total Income: ₹32,325
- Net Profit: ₹1,803 (vs. ₹733 in H1 FY26 - 146% increase YoY)
- EPS: ₹9.83 (Basic and Diluted)
Comparative Full Year (Audited) ended 31.03.2026:
- Revenue from Operations: ₹65,244
- Total Income: ₹66,363
- Net Profit: ₹1,650
- EPS: ₹8.99
Other Equity: ₹13,359 as at 30.09.2026 (vs. ₹12,842 as at 31.03.2026)
Cash and Cash Equivalents: ₹11 as at 30.09.2026 (vs. ₹229 as at 31.03.2026)
Debt: Non-current borrowings of ₹49 as at 30.09.2026 (unchanged from 31.03.2026)
Segment-wise Performance:
The Company has only one primary reportable segment: Trading in Chemicals.
Corporate Actions:
Dividend: Interim dividend declared (amount not specified in results table, but cash flow shows dividend payment of ₹1,284 lakhs for both current and previous period)
Other Significant Information:
Balance Sheet Changes (30.09.2026 vs 31.03.2026):
- Inventories increased significantly to ₹9,130 from ₹3,256
- Trade receivables increased to ₹15,039 from ₹12,341
- Other investments decreased to ₹1,988 from ₹5,211
- Trade payables increased to ₹14,008 from ₹9,582
- Current tax liabilities (net) of ₹173 recorded vs nil previously
Cash Flow Statement (Six months ended 30.09.2026):
- Cash used in operating activities: ₹(2,421) lakhs
- Cash from investing activities: ₹3,487 lakhs (primarily from net sales of investments)
- Cash used in financing activities: ₹(1,284) lakhs (dividend payments)
- Net decrease in cash: ₹(218) lakhs
Notes:
1. The results were reviewed by the Audit Committee and approved by the Board of Directors
2. EPS figures are for the period only and not annualized
3. Foreign exchange difference includes forward premium
4. The company has a defined benefit obligation with remeasurement impact through OCI