5442782025-10-012025-12-315442782025-04-012025-12-315442782025-10-012025-12-31in-capmkt:OtherExpenses1Member5442782025-10-012025-12-31in-capmkt:OtherExpenses2Member5442782025-04-012025-12-31in-capmkt:OtherExpenses1Member5442782025-04-012025-12-31in-capmkt:OtherExpenses2Member5442782025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15442782025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544278OCCLLTDNOTLISTEDINE0PK601023OCCL LIMITEDMain BoardEquity2025-04-012026-03-312026-02-042026-01-29INRLakhsQuarterlyThird quarterSingle segmentCHEMICALS2026-02-0414:30:002026-02-0416:00:00Not applicablefalsefalseNot applicable 2025-10-012025-12-31UnauditedStandalone1141734000447600011462100006558100000-10040600012596400012497000731790002631630001030207000116003000-310420008496100014367000533000019697000065264000000065264000-1650000636140009990100021.311.31001.311.311. These financial results of the Company have been prepared in accordance with the Indian Accounting Standards (IND AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standard) Rules, 2015, as amended and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other accounting principles generally accepted in India. <BR> 2. The Company operates in single business segment i.e. Chemicals hence there are no reportable segments as per Ind AS 108 "Operating Segments". <BR> 3. Since, the Company has accounted for the demerger of the chemical business of AG Ventures Limited (formerly known as Oriental Carbon and Chemicals Limited) to the Company w.e.f. appointed date i.e. July 01, 2024, the current nine month's results are not comparable with corresponding nine month's results, as the Company did not have operation till June 30, 2024. <BR> 4. Other expenses for the current quarter and for the nine months includes Rs. 64.80 lakhs and Rs. 276.34 Lakhs respectively incurred in connection with the implementation of the Scheme of Arrangement. <BR> 5. During the period, the Government of India notified 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 (“Labour Codes”). The Company has evaluated the impact of the Labour Codes on its employee benefit obligations. The incremental impact of Rs. 310.42 Lakhs, upto March 31, 2025, has been recognised as “Impact of Labour Codes” under “Exceptional items” in the Statement of Profit and Loss for the period. The Government is in the process of notifying rules to the Labour Codes and impact, if any, of the same will be accounted for when notified. <BR> 6. As on December 31, 2025, one entity is considered an associate of the Company as defined by section 2(6) of the Companies Act,2013. However, there are no subsidiaries, joint ventures, or associates in accordance with Ind AS-28, therefore the Company is not required to prepare consolidated financial results. <BR> 7. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on February 04, 2026. Limited review of this financial results for the quarter and nine months ended December 31, 2025 has been carried out by the Statutory Auditors, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2025-04-012025-12-31UnauditedStandalone3569048000182670003587315000169645200032117000-73901000390224000391310002169590008712990003172281000415034000-31042000383992000666140003378000010039400002835980000000283598000-16500002819480009990100025.685.68005.685.68Freight & Forwarding62182000Other Expenses200981000Freight & Forwarding227596000Other Expenses643703000Remeasurement Gain or (Loss) on Defined Benefit Plans-2328000-2328000Remeasurement Gain or (Loss) on Defined Benefit Plans-2328000-2328000-678000-678000-1650000-1650000