Integrated Filing — IndAS



General information about company

Scrip Code 542665
NSE Symbol NEOGEN
MSEI Symbol NOTLISTED
ISIN INE136S01016
Name of company NEOGEN CHEMICALS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 24-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Specialty Chemicals
Start date and time of board meeting 24-07-2026   14:00:00
End date and time of board meeting 24-07-2026   18:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 25,228.00 25,228.00
Other income 790.00 790.00
Total income 26,018.00 26,018.00
2 Expenses
(a) Cost of materials consumed 17,653.00 17,653.00
(b) Purchases of stock-in-trade 749.00 749.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,078.00) (4,078.00)
(d) Employee benefit expense 2,140.00 2,140.00
(e) Finance costs 2,310.00 2,310.00
(f) Depreciation, depletion and amortisation expense 683.00 683.00
(f) Other Expenses
1 Other Expenses 3,948.00 3,948.00
Total other expenses 3,948.00 3,948.00
Total expenses 23,405.00 23,405.00
3 Total profit before exceptional items and tax 2,613.00 2,613.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,613.00 2,613.00
6 Tax expense
7 Current tax 603.00 603.00
8 Deferred tax 66.00 66.00
9 Total tax expenses 669.00 669.00
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 1,944.00 1,944.00
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 0.00 0.00
16 Total profit (loss) for period 1,944.00 1,944.00
17 Other comprehensive income net of taxes 14.00 14.00
18 Total Comprehensive Income for the period 1,958.00 1,958.00
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 2,738.00 2,738.00
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 7.15 7.15
Diluted earnings (loss) per share from continuing operations 7.15 7.15
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 7.15 7.15
Diluted earnings (loss) per share from continuing and discontinued operations 7.15 7.15
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) The above unaudited standalone financial results of the Company for the quarter ended June 30, 2026 have been prepared in accordance with the IND AS, as prescribed under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 as amended and the other accounting principles generally accepted in India and are in compliance with the disclosure requirement of Regulations 33 and Regulations 52 of the Securities and Exchange Board of India (Listing Obligations & Disclosure Requirements) Regulations, 2015 as amended and were reviewed by the Statutory Auditor and recommended by the Audit Committee in its meeting held on July 24, 2026, to the Board for approval and was approved by the Board of Directors at their meeting held on July 24, 2026. 3. On March 05, 2025, there was fire at Multi-Purpose Plant (MPP3) Facility, Tank Farms and warehouse at Dahej SEZ Plant of the Company. This incident led to damage of certain property, plant and equipment, inventory and interrupted business. The Company is adequately insured for reinstatement value of damaged fixed assets, inventory and loss of profits due to business interruption. The Company has intimated the fire incident with the insurance company and submitted loss estimate pertaining to replacement value of the damaged property, plant and equipment, loss of damaged inventory and incidental expenses incurred on account of fire. The Claim is admitted by the insurance company. During the financial year ended March 31, 2025, the Company has recognised loss of Rs. 348.16 Crore on account of damage to certain property, plant & equipment, inventory and estimated cost of incidental charges. The Company has recognised insurance claim receivable of Rs. 334.60 Crore to the extent of recovery of loss after adjusting applicable deductibility considering its assessment of loss and admissibility of claims as per the policy, adequacy of coverage and nature of loss and based upon the independent opinion obtained by the company from Independent Surveyor and Independent Expert Practitioner. The Company has not accounted claim for loss of profit due to business interruption and excess value of reinstatement of assets over written down value as per accounting conservatism. The aforementioned losses and corresponding insurance claim has been presented on a net basis of Rs. 13.56 Crore under exceptional item and claim receivable in other current financial assets in these standalone financial results for the financial year ended March 31, 2025. The Company has received Rs. 149.38 Crore (Rs.140.00 Crore as on account payment from insurance company and balance Rs. 9.38 Crore pertains to sale of scrap) and incurred further incidental charges of Rs. 1.41 Crore which is also claimed as per insurance policy upto June 30, 2026. Subsequent to the quarter ended 30 June 2026, the Company has received additional Rs. 15.00 Crore as fourth on account payment from Insurance company, accordingly net claim receivable as on date reduced to Rs. 171.63 Crore.The Board of Directors of the Company, at its meeting held on March 7, 2026, inter alia approved the issue and offer of 10,00,000 equity shares of face value of Rs. 10 each at a price of Rs. 1,610 per Equity Share including a premium of Rs. 1,600 per Equity Share, aggregating to Rs. 1,61,00,00,000 (Rupees One Hundred and Sixty One Crore only) on preferential basis for cash consideration. Subsequently, the shareholders of the Company at its Extra Ordinary General meeting (EGM) held on March 29, 2026, has approved issue, offer and allotment of the said 10,00,000 equity shares to Cadamba Solutions Private Limited, a Promoter Group member of the Company. The allotment of the said equity shares of the Company on a preferential basis was done on April 18, 2026. The Equity Shares were listed on BSE Limited and National Stock Exchange of India Limited. Further we hereby confirm that there have been no deviations in the use of proceeds of issue of equity shares on preferential basis from the objects stated in the Notice dated March 7, 2026 for EGM held on March 29,2026 read with corrigendum to the said notice of EGM dated March 17, 2026 , for the quarter ended June 30,2026 and the intimation in this regard is being made available at https://neogenchem.com/announcements/ under the tab issue of securities and at the website of BSE Limited at https://www.bseindia.com/stock-shareprice/ neogen-chemicals-ltd/neogen/542665 and of National Stock exchange of India Limited at https://www.nseindia.com/get-quote/equity/NEOGEN/Neogen-Chemicals-Limited .During the quarter ended June 30, 2026, the Company has subscribed to Unsecured Compulsorily Convertible Debentures (CCDs) amounting to Rs. 114.00 Crore of Neogen Ionics Limited (“wholly owned subsidiary”). The Company had also paid the share application money against CCD of Rs. 6 Crore to wholly owned subsidiary, the allotment against which was completed in July 2026.# The figures for the quarter ended March 31, 2026 is arrived at as difference between the audited figures in respect of the full financial year and the unaudited figures up to nine months period ended December 31, 2025 which were subjected to limited review. Previous period / year's figures have been regrouped / rearranged wherever necessary to make them comparable with the current period's classification. The Company deals in Specialty Chemicals and considering that the nature of products and the predominant risk and returns of the products are similar, the Company considers it as one operating segment in accordance with Ind AS 108.The above unaudited standalone financial results under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter ended June 30, 2026 are available at the Company's website at https://necgenchem.com/financial-performance/, https://neogenchem.com/annual-reports-2/ and Stock Exchange's website at www.nseindia.com and www.bseindia.com.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Amount of items that will not be reclassified to profit and loss 19.00 19.00
Total Amount of items that will not be reclassified to profit and loss 19.00
2 Income tax relating to items that will not be reclassified to profit or loss 5.00 5.00
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 14.00 14.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results No
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. Chandabhoy & Jassoobhoy, Chartered Accountants Yes 31-10-2026


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 18-04-2026
Amount Raised 16,100.00
Report filed for Quarter ended 30-06-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Investment in wholly owned subsidiaries of the Company viz. Neogen Ionics Limited No 10,000.00 0.00 10,000.00 0.00
2 Meeting Working capital requirements No 2,100.00 0.00 2,100.00 0.00
3 General Corporate Purposes* No 4,000.00 0.00 4,000.00 0.00 *The amount utilized for general corporate purpose does not exceed 25% of the Gross Proceeds.


Signatory Details

Name of signatory Gopikrishnan Sarathy
Designation of person Chief Financial Officer
Place Thane
Date 24-07-2026