Integrated Filing — IndAS



General information about company

Scrip Code 530001
NSE Symbol GUJALKALI
MSEI Symbol NOTLISTED
ISIN INE186A01019
Name of company GUJARAT ALKALIES AND CHEMICALS 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 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-01-2026
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 Consolidated
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 06-02-2026   14:30:00
End date and time of board meeting 06-02-2026   17:00:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 1,04,446.00 3,23,277.00
Other income 3,047.00 9,823.00
Total income 1,07,493.00 3,33,100.00
2 Expenses
(a) Cost of materials consumed 35,187.00 1,20,279.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 445.00 2,281.00
(d) Employee benefit expense 8,707.00 28,616.00
(e) Finance costs 1,848.00 4,792.00
(f) Depreciation, depletion and amortisation expense 10,417.00 30,998.00
(f) Other Expenses
1 Power, fuel & other utilities 35,761.00 96,024.00
2 Other Expenses 13,866.00 46,545.00
Total other expenses 49,627.00 1,42,569.00
Total expenses 1,06,231.00 3,29,535.00
3 Total profit before exceptional items and tax 1,262.00 3,565.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,262.00 3,565.00
6 Tax expense
7 Current tax (209.00) 182.00
8 Deferred tax 2,587.00 2,092.00
9 Total tax expenses 2,378.00 2,274.00
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 (1,116.00) 1,291.00
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 (879.00) (3,030.00)
16 Total profit (loss) for period (1,995.00) (1,739.00)
17 Other comprehensive income net of taxes (7,850.00) (6,422.00)
18 Total Comprehensive Income for the period (9,845.00) (8,161.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 7,344.00 7,344.00
Face value of equity share capital 10 10
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 -2.72 -2.37
Diluted earnings (loss) per share from continuing operations -2.72 -2.37
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 -2.72 -2.37
Diluted earnings (loss) per share from continuing and discontinued operations -2.72 -2.37
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. The above consolidated financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) specified under Section 133 of the Companies Act, 2013 read with relevant rules. 2. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on 6th February,2026. 3. Spent Palladium (Pd) catalyst, an inventory item was measured at the lower of cost and net realisable value in accordance with Ind AS 2 Inventories. During the period, the Company corrected the valuation methodology applied to this inventory item in accordance with Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors. As a result of this correction, the carrying value of the said inventory increased from Rs.301.11 lakhs to Rs.2,130.59 lakhs as at 31 December 2025, with a corresponding increase in profit of Rs.1,829.48 lakhs for the quarter and nine months ended 31 December 2025.The revised valuation methodology will be applied consistently in subsequent periods. 4. Effective 21 November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the New Labour Codes. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has evaluated impact of these new labour codes announced on the basis of available information. Actuarial valuation in accordance with the guidance provided by the Institute of Chartered Accountants of India for gratuity and Leave encashment liability as at 31 December 2025 for the Company is not material for the consolidated financial results. The Company continues to monitor the developments pertaining to the new labour codes and once Central / State Rules are notified by the Government on all aspects of the Codes, Company will evaluate impact, if any on the measurement of employee benefits and would provide appropriate accounting treatment. 5. In accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, the Statutory Auditors have carried out a limited review of the consolidated financial results for the quarter and nine months ended 31st December, 2025. 6. The Companys operations fall under single segment namely Chemicals as per Ind AS - 108 Segment Reporting. 7. The Consolidated Financial Results includes result of 60% equity Joint Venture company - GACL-NALCO Alkalies & Chemicals Pvt Ltd (Material Subsidiary as per SEBI [Listing Obligations 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 Consolidated Consolidated
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Fair Value of Equity Instruments - FVTOCI (9,192.00) (4,797.00)
2 Remeasurment of Defined Benefits Plants - Gratuity 14.00 (3,553.00)
Total Amount of items that will not be reclassified to profit and loss (9,178.00) (8,350.00)
2 Income tax relating to items that will not be reclassified to profit or loss (1,328.00) (1,928.00)
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 0.00 0.00
5 Total Other comprehensive income (7,850.00) (6,422.00)