Integrated Filing — IndAS



General information about company

Scrip Code 506618
NSE Symbol PUNJABCHEM
MSEI Symbol NOTLISTED
ISIN INE277B01014
Name of company Punjab Chemicals & Crop Protection 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 31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-07-2026
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 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
Segment Reporting Single segment
Description of single segment Performance Chemicals
Start date and time of board meeting 31-07-2026   12:15:00
End date and time of board meeting 31-07-2026   13:00:00
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 01-04-2026 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 Consolidated Consolidated
1 Income
Revenue from operations 34,724.00 34,724.00
Other income 68.00 68.00
Total income 34,792.00 34,792.00
2 Expenses
(a) Cost of materials consumed 19,985.00 19,985.00
(b) Purchases of stock-in-trade 73.00 73.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,953.00 1,953.00
(d) Employee benefit expense 3,414.00 3,414.00
(e) Finance costs 411.00 411.00
(f) Depreciation, depletion and amortisation expense 732.00 732.00
(f) Other Expenses
1 Other Expenses 5,218.00 5,218.00
Total other expenses 5,218.00 5,218.00
Total expenses 31,786.00 31,786.00
3 Total profit before exceptional items and tax 3,006.00 3,006.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,006.00 3,006.00
6 Tax expense
7 Current tax 746.00 746.00
8 Deferred tax 53.00 53.00
9 Total tax expenses 799.00 799.00
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 2,207.00 2,207.00
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 2,207.00 2,207.00
17 Other comprehensive income net of taxes 110.00 110.00
18 Total Comprehensive Income for the period 2,317.00 2,317.00
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 1,226.00 1,226.00
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 18 18
Diluted earnings (loss) per share from continuing operations 18 18
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 18 18
Diluted earnings (loss) per share from continuing and discontinued operations 18 18
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) Notes: 1.The above Unaudited Consolidated Statement of Financial Results for the quarter ended 30 June 2026 were reviewed by the Audit Committee and have been approved by the Board of Directors at their respective meetings held on 31 July, 2026 and have been subjected to Limited Review by the Statutory Auditors. The review report of the Statutory Auditors is being filed with the BSE Limited and National Stock Exchange of India Limited. For more details, visit the Investor section of our website at www.punjabchemicals.com and Financial Results at Corporate section of www.bseindia.com and www.nseindia.com. 2.These Unaudited Consolidated Statement of Financial Results have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015. 3.The Unaudited Consolidated Statement of Financial Results have been prepared by consolidating the financial results of Punjab Chemicals and Crop Protection Limited (“the Company”) for respective periods, with the financial results of its wholly owned subsidiary (WOS) viz. SD Agchem (Europe) N.V. The Company and its WOS is hereinafter collectively referred to as “the Group”. 4.The Group is engaged in the single operating segment Performance Chemicals. 5.The figures for the preceding quarter ended 31 March 2026, as reported in these Unaudited Consolidated Statement of Financial Results, are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the end of third quarter of the previous financial year. Also, the figures up to the end of the third quarter of the previous financial year had only been reviewed and not subject to audit. 6.The Board in its meeting held on 1 May, 2026 recommended a dividend for the financial year 2025-2026, of Rs. 3.00 (30%) per equity share of Rs. 10 each fully paid up amounting to Rs. 368 lakhs, subject to the approval in the Annual General Meeting. 7.On 21 November, 2025, the Government of India notified the four Labour Codes - 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 (hereinafter referred to as the “New Labour Codes”) - consolidating 29 existing labour laws. In accordance with the New Labour Codes, the Group had assessed and disclosed the incremental impact of these changes on the basis of best information available, which had resulted in increase in provision for employee benefits by Rs. 208 lakhs. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Group had presented such incremental impact as “Impact of New Labour Codes” under “Exceptional Items” in the “audited consolidated financial results” for year ended 31 March 2026. 8.The Unaudited Consolidated Statement of Financial Results are rounded to the nearest lakh, except when otherwise indicated.



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 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 01-04-2026 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 Consolidated Consolidated
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 22.00 22.00
Total Amount of items that will not be reclassified to profit and loss 22.00
2 Income tax relating to items that will not be reclassified to profit or loss 6.00 6.00
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 94.00 94.00
Total Amount of items that will be reclassified to profit and loss 94.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 110.00 110.00