Integrated Filing — IndAS



General information about company

Scrip Code 533317
NSE Symbol OMKARCHEM
MSEI Symbol NOTLISTED
ISIN INE474L01016
Name of company Omkar Speciality 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 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-05-2026
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 Speciality Chemicals
Start date and time of board meeting 27-05-2026   14:30:00
End date and time of board meeting 27-05-2026   19:00:00
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 0.00 0.00
Other income 0.82 9.39
Total income 0.82 9.39
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 0.30 0.94
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 22.52 67.35
(f) Other Expenses
1 Other Expenses 10.84 66.72
Total other expenses 10.84 66.72
Total expenses 33.66 135.01
3 Total profit before exceptional items and tax (32.84) (125.62)
4 Exceptional items 0.00 0.00
5 Total profit before tax (32.84) (125.62)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (32.84) (125.62)
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 (32.84) (125.62)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (32.84) (125.62)
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 2,057.80 2,057.80
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 -0.16 -0.61
Diluted earnings (loss) per share from continuing operations -0.16 -0.61
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 -0.16 -0.61
Diluted earnings (loss) per share from continuing and discontinued operations -0.16 -0.61
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) OMKAR SPECIALITY CHEMICALS LIMITED Notes to Unaudited Financial Results for the Quarter and Half Year ended 31 December 2025 1 Basis of Preparation The above unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard Ind AS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India The results are in compliance with Regulation 33 of SEBI LODR Regulations 2015 as amended 2 Approval of Results Pursuant to approval of the Resolution Plan by Honble NCLT on 31 July 2025 the powers of the Resolution Professional ceased and management transitioned to the new Board The above results have been reviewed and approved by the Monitoring Committee at its meeting held on 27 May 2026 3 Limited Review The Statutory Auditors of the Company have carried out a Limited Review of the above unaudited financial results in terms of Regulation 33 of SEBI LODR Regulations 2015 4 Corporate Insolvency Resolution Process CIRP and Resolution Plan a The Company was admitted into CIRP vide NCLT Mumbai order dated 05 December 2022 b Resolution Plan submitted by Kshitij Polyline Limited was approved by CoC and thereafter by Honble NCLT on 31 July 2025 c Accordingly effect of Resolution Plan has been considered in these financial results for the quarter and half year ended 30 September 2025 including restatement of assets and liabilities Key features of Resolution Plan i Total resolution amount 2665 lakhs ii Payment towards creditors 2314 lakhs iii Capex and working capital 351 lakhs iv Fresh unsecured loans introduced v Equity restructuring extinguishment and reissuance as per plan vi The Resolution Applicant has infused funds amounting to Rs 150816 lakhs up to December 2025 5 Going Concern The Company has incurred losses during the period However considering implementation of the approved Resolution Plan and expected revival of operations the financial results have been prepared on a going concern basis 6 Comparative Financial Information The Company had not prepared quarterly financial results for the first three quarters of FY 2024 25 due to CIRP Accordingly comparative quarterly figures are not presented However figures for the year ended 31 March 2025 have been disclosed 7 Revenue from Operations The Company has not generated revenue from operations during the quarter and nine months ended 31 December 2025 8 Exceptional Items There are no exceptional items during the period under review 9 Segment Reporting The Company operates in a single segment hence segment reporting under Ind AS 108 is not applicable 10 Half Year Disclosures The Statement of Assets and Liabilities and Cash Flow Statement have been presented as required under Regulation 33 for half year ended results For Omkar Speciality Chemicals Limited Ajit Kumar Chairperson of Monitoring Committee Date 27 05 2026 Place Mumbai



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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