Integrated Filing — IndAS



General information about company

Scrip Code 544278
NSE Symbol OCCLLTD
MSEI Symbol NOTLISTED
ISIN INE0PK601023
Name of company OCCL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 04-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment CHEMICALS
Start date and time of board meeting 04-02-2026   14:30:00
End date and time of board meeting 04-02-2026   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 11,417.34 35,690.48
Other income 44.76 182.67
Total income 11,462.10 35,873.15
2 Expenses
(a) Cost of materials consumed 6,558.10 16,964.52
(b) Purchases of stock-in-trade 0.00 321.17
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,004.06) (739.01)
(d) Employee benefit expense 1,259.64 3,902.24
(e) Finance costs 124.97 391.31
(f) Depreciation, depletion and amortisation expense 731.79 2,169.59
(f) Other Expenses
1 Freight & Forwarding 621.82 2,275.96
2 Other Expenses 2,009.81 6,437.03
Total other expenses 2,631.63 8,712.99
Total expenses 10,302.07 31,722.81
3 Total profit before exceptional items and tax 1,160.03 4,150.34
4 Exceptional items (310.42) (310.42)
5 Total profit before tax 849.61 3,839.92
6 Tax expense
7 Current tax 143.67 666.14
8 Deferred tax 53.30 337.80
9 Total tax expenses 196.97 1,003.94
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 652.64 2,835.98
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 652.64 2,835.98
17 Other comprehensive income net of taxes (16.50) (16.50)
18 Total Comprehensive Income for the period 636.14 2,819.48
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 999.01 999.01
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.31 5.68
Diluted earnings (loss) per share from continuing operations 1.31 5.68
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.31 5.68
Diluted earnings (loss) per share from continuing and discontinued operations 1.31 5.68
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. These financial results of the Company have been prepared in accordance with the Indian Accounting Standards (IND AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standard) Rules, 2015, as amended and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other accounting principles generally accepted in India. 2. The Company operates in single business segment i.e. Chemicals hence there are no reportable segments as per Ind AS 108 Operating Segments. 3. Since, the Company has accounted for the demerger of the chemical business of AG Ventures Limited (formerly known as Oriental Carbon and Chemicals Limited) to the Company w.e.f. appointed date i.e. July 01, 2024, the current nine month's results are not comparable with corresponding nine month's results, as the Company did not have operation till June 30, 2024. 4. Other expenses for the current quarter and for the nine months includes Rs.�64.80 lakhs and Rs. 276.34 Lakhs respectively incurred in connection with the implementation of the Scheme of Arrangement. 5. During the period, the Government of India notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (“Labour Codes”). The Company has evaluated the impact of the Labour Codes on its employee benefit obligations. The incremental impact of Rs. 310.42 Lakhs, upto March 31, 2025, has been recognised as “Impact of Labour Codes” under “Exceptional items” in the Statement of Profit and Loss for the period. The Government is in the process of notifying rules to the Labour Codes and impact, if any, of the same will be accounted for when notified. 6. As on December 31, 2025, one entity is considered an associate of the Company as defined by section 2(6) of the Companies Act,2013. However, there are no subsidiaries, joint ventures, or associates in accordance with Ind AS-28, therefore the Company is not required to prepare consolidated financial results. 7. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on February 04, 2026. Limited review of this financial results for the quarter and nine months ended December 31, 2025 has been carried out by the Statutory Auditors, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement Gain or (Loss) on Defined Benefit Plans (23.28) (23.28)
Total Amount of items that will not be reclassified to profit and loss (23.28) (23.28)
2 Income tax relating to items that will not be reclassified to profit or loss (6.78) (6.78)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (16.50) (16.50)