Integrated Filing — IndAS



General information about company

Scrip Code 543252
NSE Symbol FAIRCHEMOR
MSEI Symbol NOTLISTED
ISIN INE0DNW01011
Name of company FAIRCHEM ORGANICS 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 22-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 22-10-2026   15:30:00
End date and time of board meeting 22-10-2026   16:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 12-02-2025
Indicate Company website link for updated RPT policy of the Company https://fairchem.in/investor-relations/Policies/Related-Party-Transactions-Policy-FOL.pdf
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 16,692.38 34,306.95
Other income 14.70 49.45
Total income 16,707.08 34,356.40
2 Expenses
(a) Cost of materials consumed 12,553.80 24,580.34
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 287.81 1,885.91
(d) Employee benefit expense 614.41 1,289.81
(e) Finance costs 118.05 301.84
(f) Depreciation, depletion and amortisation expense 285.35 559.35
(f) Other Expenses
1 Power and Fuel 741.74 1,439.89
2 Other Expenses 740.91 1,570.58
Total other expenses 1,482.65 3,010.47
Total expenses 15,342.07 31,627.72
3 Total profit before exceptional items and tax 1,365.01 2,728.68
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,365.01 2,728.68
6 Tax expense
7 Current tax 310.73 670.52
8 Deferred tax 37.52 40.02
9 Total tax expenses 348.25 710.54
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 1,016.76 2,018.14
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 1,016.76 2,018.14
17 Other comprehensive income net of taxes 24.84 (13.53)
18 Total Comprehensive Income for the period 1,041.60 2,004.61
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 1,259.59 1,259.59
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 8.07 16.02
Diluted earnings (loss) per share from continuing operations 8.07 16.02
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 8.07 16.02
Diluted earnings (loss) per share from continuing and discontinued operations 8.07 16.02
24 Debt equity ratio 0.2400 0.2400
25 Debt service coverage ratio 11.9600 11.9600
26 Interest service coverage ratio 10.0400 10.0400
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: 1. The above unaudited financial statements, as reviewed by Audit Committee, are subsequently approved by the Board of Directors at their meetings held on October 22, 2026. The Statutory Auditors have performed limited review of the Company's financial results for the quarter and six months ended September 30, 2026. The Statutory Auditors have expressed an unmodified review conclusion. 2. The unaudited financial results of the Company 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 issued thereunder and in terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3. The Company is engaged in the business of manufacturing of speciality chemicals viz. Oleo Chemicals and Intermediate Nutraceuticals. Considering the nature of Company’s business, as well as based on review of operating results by the chief operating decision maker to make decisions about resource allocation and performance measurement, there is only one reportable business segment in accordance with the requirements of IND AS 108 – “Operating Segments”. As almost all the revenue of the Company is from domestic sales, no separate geographical segment is disclosed. Particulars (Rs.in Lakhs) Quarter ended Six Months ended Year ended 30-Sep-2026 30-Jun-2026 30-Sep-2025 30-Sep-2026 30-Sep-2025 31-Mar-2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I Segment Revenue Speciality Chemicals 16,692.38 17,614.57 11,152.27 34,306.95 24,258.58 45,964.82 II Segment Results Speciality Chemicals 1,482.84 1,547.46 178.36 3,030.30 440.04 1,153.96 Less: Finance cost (118.05) (183.79) (60.96) (301.84) (161.48) (369.66) Add: Interest Income 0.22 - 0.36 0.22 0.76 35.98 Profit Before Tax and Exceptional Items 1,365.01 1,363.67 117.76 2,728.68 279.32 820.27 Less: Exceptional Items (Note 5) - - - - - (88.27) Profit Before Tax 1,365.01 1,363.67 117.76 2,728.68 279.32 732.00 III Segment Assets Speciality Chemicals 39,843.09 39,751.56 38,838.51 39,843.09 38,838.51 39,097.93 IV Segment Liabilities Speciality Chemicals 11,660.41 12,484.50 9,434.16 11,660.41 9,434.16 12,793.90 4. The Company does not have any subsidiary/associate/joint venture company as on September 30, 2026. 5. The Government of India has implemented four new Labour Codes, including the Codes on Wages,2019 w.e.f. November 21, 2025. Based on management’s assessment, actuarial valuation and in line with ICAI guidance, the Company has recognized additional employee benefit obligation of Rs.88.27 Lakhs and considering the event as regulatory-driven and nonrecurring in nature, the impact of the same has been disclosed under exceptional items in the financial results for the year ended 31 March 2026. 6. The Board of Directors at its meeting held on November 20, 2025 passed a resolution to buyback upto 4,25,000 Equity Shares of Rs. 10/- each fully paid-up, representing 3.26% of the total number of pre-buyback equity shares of the Company as at March 31, 2025, through a Tender Offer route, at a price of Rs. 800/- (Rupees Eight Hundred only), payable in cash, for an aggregate amount not exceeding Rs. 34 Crores, excluding any expenses or transaction costs incurred or to be incurred for the Buyback. Thereafter, the Members of the Company through Postal Ballot approved the Special Resolution on December 26, 2025. Accordingly, the Buyback offer was commenced on January 8, 2026 and closed on January 14, 2026. Pursuant to and in compliance with the provisions of Section 68 of the Companies Act, 2013 read with Rule 17 of the Companies (Share Capital and Debentures) Rules, 2014 and the Securities and Exchange Board of India (Buyback of Securities) Regulations, 2018, the settlement of all valid bids was completed on January 21, 2026 and 4,25,000 Equity Shares, which were tendered and accepted in Buyback were extinguished on January 27, 2026. 7. Investors can view the unaudited financial results of the Company for the quarter and six months ended on September 30, 2026 on the Company's website www.fairchem.in, on the website of the BSE www.bseindia.com and on the website of NSE www.nseindia.com For and on behalf of the Board of Directors, For, Fairchem Organics Limited Place: Chekhala, Taluka Sanand, Dist. AHMEDABAD Nahoosh Jariwala Date: October 22, 2026 Chairman and Managing Director (DIN: 00012412)



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 20,475.49
Capital work-in-progress 829.48
Investment property 0.00
Goodwill 0.00
Other intangible assets 2.71
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Right to use Asset 194.35
2 Other Financial Assets 1.90
3 Non-Current Tax Assets (Net) 291.71
4 Other Non-Current Assets 50.92
Total of other non-current financial assets 538.88
Total non-current financial assets 538.88
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 21,846.56
2 Current assets
Inventories 6,994.21
Current financial asset
Current investments 0.00
Trade receivables, current 10,017.55
Cash and cash equivalents 0.57
Bank balance other than cash and cash equivalents 141.87
Loans, current 1.26
Other current financial assets
Total of other current financial assets 445.40
Total current financial assets 10,606.65
Current tax assets (net)
Other current assets
1 Asset Held for Sale 395.67
Total of other current assets 395.67
Total current assets 17,996.53
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 39,843.09
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,259.59
Other equity 26,923.09
Total equity attributable to owners of parent 28,182.68
Non controlling interest
Total equity 28,182.68
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 445.87
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Lease Liabilities 158.17
2 Deferred Tax Laibilities (Net) 2,092.43
Total of other non-current liabilities 2,250.60
Total non-current liabilities 2,696.47
Current liabilities
Current financial liabilities
Borrowings, current 6,865.32
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3.07
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,124.45
Total Trade payable 1,127.52
Other current financial liabilities
1 Other Financial Liabilities 206.60
2 Other Current Liabilities 515.44
3 Provisions 87.04
4 Current Tax Liabilities (Net) 61.02
Total of other current financial liabilities 870.10
Total current financial liabilities 8,862.94
Other current liabilities 101.00
1 Liabilitieis held for Sale 101.00
Total of other current liabilities 101.00
Provisions, current 0.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 8,963.94
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 11,660.41
Total equity and liabilites 39,843.09
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 Remeasurement (Losses)/Gains on Post Employment Defined Benefit Plans 33.20 (18.08)
2 Income Tax Effect (8.36) 4.55
Total Amount of items that will not be reclassified to profit and loss 24.84 (13.53)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 24.84 (13.53)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,728.68
Adjustments for reconcile profit (loss)
Adjustments for finance costs 301.84
Adjustments for decrease (increase) in inventories 2,230.80
Adjustments for decrease (increase) in trade receivables, current 0.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (0.40)
Adjustments for decrease (increase) in other non-current assets 185.08
Adjustments for other financial assets, non-current 1.77
Adjustments for other financial assets, current (3,200.20)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 0.18
Adjustments for increase (decrease) in trade payables, non-current 21.64
Adjustments for increase (decrease) in other current liabilities 135.10
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 559.35
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 73.46
Adjustments for other financial liabilities, current (43.92)
Adjustments for other financial liabilities, non-current (6.18)
Adjustments for unrealised foreign exchange losses gains (4.62)
Adjustments for dividend income 0.00
Adjustments for interest income (0.22)
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 1.17
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 255.29
Net cash flows from (used in) operations 2,983.97
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (578.74)
Net cash flows from (used in) operating activities 2,405.23
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 21.51
Purchase of property, plant and equipment 452.37
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 2.09
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (10.90)
Net cash flows from (used in) investing activities (439.67)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 1,512.93
Payments of lease liabilities 25.61
Dividends paid 125.31
Interest paid 301.84
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (0.65)
Net cash flows from (used in) financing activities (1,966.34)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (0.78)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (0.78)
Cash and cash equivalents cash flow statement at beginning of period 1.35
Cash and cash equivalents cash flow statement at end of period 0.57





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 Yes
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 B S R and Co Yes 30-04-2029


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Fairchem Organics Limited Nahoosh Jariwala Key Managerial Personnel Remuneration 0.00 NA 116.64 34.30 19.44
Total value of transaction during the reporting period 116.64