Key Correction Details

The error was specifically in the consolidated financial results table for the half year ended September 30, 2026 and the corresponding XBRL filing. The correction affects only the EPS figures with no impact on any other financial parameters:

| Financial Metric | As Reported Earlier | Revised/Corrected Figure |

| Basic EPS (in ₹) | 5.82 | 11.17 |

| Diluted EPS (in ₹) | 5.82 | 11.17 |

The company emphasized that there is absolutely NO change in Revenue, Net Profit After Tax (PAT), Assets, Liabilities, or any other financial parameters for the said period.

Financial Performance Highlights (Consolidated)

Half Year Ended September 30, 2026 (H1 FY27)

  • Total Income: ₹88,537.41 lakh
  • Revenue from Operations: ₹86,293.15 lakh
  • Sale of Products: ₹85,947.40 lakh
  • Other Operating Revenues: ₹345.75 lakh
  • Other Income: ₹2,244.26 lakh
  • Profit Before Tax: ₹10,358.96 lakh
  • Tax Expense: ₹2,838.13 lakh
  • Current Tax: ₹2,558.05 lakh
  • Deferred Tax: ₹280.08 lakh
  • Profit After Tax: ₹7,520.83 lakh
  • Attributable to Owners of Parent: ₹7,520.87 lakh
  • Attributable to Non-Controlling Interest: ₹(0.04) lakh
  • Total Comprehensive Income: ₹7,925.07 lakh
  • Attributable to Owners of Parent: ₹7,910.20 lakh
  • Attributable to Non-Controlling Interest: ₹14.87 lakh

Quarter Ended September 30, 2026 (Q2 FY27)

  • Total Income: ₹43,909.11 lakh
  • Revenue from Operations: ₹42,952.55 lakh
  • Profit Before Tax: ₹4,849.19 lakh
  • Profit After Tax: ₹3,556.62 lakh
  • Attributable to Owners of Parent: ₹3,556.66 lakh

Balance Sheet Position (Consolidated as at September 30, 2026)

  • Total Assets: ₹239,614.63 lakh
  • Non-current Assets: ₹128,580.38 lakh
  • Property, Plant and Equipment: ₹78,697.41 lakh
  • Capital work-in-progress: ₹34,235.14 lakh
  • Current Assets: ₹111,034.25 lakh
  • Inventories: ₹56,155.02 lakh
  • Trade receivables: ₹35,985.42 lakh
  • Cash and cash equivalents: ₹4,112.84 lakh
  • Total Equity: ₹115,239.29 lakh
  • Equity Share Capital: ₹1,346.31 lakh (face value of ₹2 each)
  • Other Equity: ₹113,340.05 lakh
  • Non-Controlling Interest: ₹552.93 lakh
  • Total Liabilities: ₹124,375.34 lakh
  • Non-current Liabilities: ₹52,562.82 lakh
  • Borrowings: ₹45,174.42 lakh
  • Current Liabilities: ₹71,812.52 lakh
  • Borrowings: ₹26,609.93 lakh
  • Trade payables: ₹37,306.35 lakh

Strategic Development

On September 7, 2026, the company signed a 50:50 joint venture agreement with DCX Chrome SAS, France for setting up a greenfield manufacturing facility at Visakhapatnam, Andhra Pradesh, India with a proposed capacity of 6,000 TPA of high purity chromium metal.

Subsidiary Information

The consolidated results include the following entities:

1. Vishnu Chemicals Limited (Holding Company)

2. Vishnu Barium Private Limited (Wholly Owned Subsidiary)

3. Vishnu Strontium Private Limited (Wholly Owned Subsidiary)

4. Vishnu South Africa (Pty) Limited (Wholly Owned Overseas Subsidiary)

5. VChem Global, Inc (Wholly Owned Overseas Subsidiary)

6. Vchem Trading FZE (Step-Down Wholly Owned Overseas Subsidiary, under voluntary winding-up)

7. Ramdas Minerals Private Limited (Step-Down Wholly Owned Subsidiary)

8. Bonmerci Investments 103 (Pty) Limited (Step-Down Wholly Owned Overseas Subsidiary)

9. Bathalko Mining Limited (Step-Down Overseas Subsidiary)

Vishnu International Trading FZE has not yet commenced operations. The liquidation process of Vchem Trading FZE, Dubai has been initiated during the period.

Geographical Revenue Breakdown (Consolidated H1 FY27)

  • Domestic Sales: ₹43,859.97 lakh
  • Overseas Sales: ₹42,087.43 lakh
  • Total Sales: ₹85,947.40 lakh

Additional Actions

The company is simultaneously uploading the revised Financial Results PDF and submitting the corrected XBRL instance file on the respective exchange portals. A copy of this disclosure is being uploaded on the company website (www.vishnuchemicals.com).