Key Financial Figures - Consolidated (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹42,952.55
  • Total Income: ₹43,909.11
  • Profit Before Tax: ₹4,849.19
  • Tax Expense: ₹1,292.57
  • Profit After Tax: ₹3,556.62
  • EPS (Basic & Diluted): ₹5.28

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹86,293.15
  • Total Income: ₹88,537.41
  • Profit Before Tax: ₹10,358.96
  • Tax Expense: ₹2,838.13
  • Profit After Tax: ₹7,520.83
  • EPS (Basic & Diluted): ₹5.82

Key Financial Figures - Standalone (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹30,316.24
  • Total Income: ₹31,165.80
  • Profit Before Tax: ₹2,685.10
  • Tax Expense: ₹718.89
  • Profit After Tax: ₹1,966.21
  • EPS (Basic & Diluted): ₹2.92

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹60,081.95
  • Total Income: ₹62,369.51
  • Profit Before Tax: ₹7,033.99
  • Tax Expense: ₹1,882.62
  • Profit After Tax: ₹5,151.37
  • EPS (Basic & Diluted): ₹7.65

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

  • Total Assets: ₹2,39,614.63 lakhs
  • Non-current Assets: ₹1,28,580.38 lakhs (including Property, Plant & Equipment: ₹78,697.41 lakhs, Capital WIP: ₹34,235.14 lakhs)
  • Current Assets: ₹1,11,034.25 lakhs
  • Total Equity: ₹1,15,239.29 lakhs
  • Non-current Liabilities: ₹52,562.82 lakhs (including Borrowings: ₹45,174.42 lakhs)
  • Current Liabilities: ₹71,812.52 lakhs (including Borrowings: ₹26,609.93 lakhs)

Standalone Balance Sheet Highlights (as at September 30, 2026)

  • Total Assets: ₹1,74,843.34 lakhs
  • Non-current Assets: ₹91,325.34 lakhs
  • Current Assets: ₹83,518.00 lakhs
  • Total Equity: ₹91,799.23 lakhs
  • Non-current Liabilities: ₹31,001.70 lakhs
  • Current Liabilities: ₹52,042.41 lakhs

Cash Flow Highlights (Consolidated - Half Year Ended September 30, 2026)

  • Cash from Operating Activities: ₹5,904.16 lakhs
  • Cash used in Investing Activities: ₹(25,624.68) lakhs
  • Cash from Financing Activities: ₹16,322.41 lakhs
  • Net decrease in cash: ₹(3,398.11) lakhs

Strategic Update

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

Segment Information

The company operates in a single reportable business segment - Specialty Chemicals, with geographical revenue split:

Consolidated Q2 FY27: Domestic ₹24,591.97 lakhs, Overseas ₹18,150.60 lakhs

Standalone Q2 FY27: Domestic ₹16,041.77 lakhs, Overseas ₹14,063.10 lakhs

Subsidiary Information

The consolidated results include:

  • Wholly-owned subsidiaries: Vishnu Barium Private Limited, Vishnu Strontium Private Limited, VCHEM Global Inc., Vishnu South Africa (Pty) Ltd, Vishnu International Trading FZE
  • Step-down subsidiaries: Ramadas Minerals Private Limited, VCHEM Trading FZE, Bathlako Mining Ltd, Bonmerci Investments 103 PTY Ltd

Vishnu International Trading FZE has not yet commenced operations. Liquidation process initiated for VCHEM Trading FZE, Dubai.

Capital Structure

Paid-up Equity Share Capital: ₹1,346.31 lakhs (Face value ₹2/- each) remained unchanged during the period.