5300012025-10-012025-12-315300012025-04-012025-12-315300012025-10-012025-12-31in-capmkt:OtherExpenses1Member5300012025-10-012025-12-31in-capmkt:OtherExpenses2Member5300012025-04-012025-12-31in-capmkt:OtherExpenses1Member5300012025-04-012025-12-31in-capmkt:OtherExpenses2Member5300012025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15300012025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25300012025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15300012025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares530001GUJALKALINOTLISTEDINE186A01019GUJARAT ALKALIES AND CHEMICALS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-062026-01-21INRLakhsQuarterlyThird quarterSingle segmentChemicals2026-02-0614:30:002026-02-0617:00:00Not applicablefalsefalseNo Default2025-10-012025-12-31UnauditedStandalone1044460000030470000010749300000351870000004450000087070000018480000010417000004962700000106231000001262000000126200000-209000002587000002378000000-1116000000000-111600000-785000000-89660000073440000010-1.52-1.5200-1.52-1.521.The above standalone financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) specified under Section 133 of the Companies Act, 2013 read with relevant rules. <BR> 2.The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on 6th February,2026. <BR> 3.Spent Palladium (Pd) catalyst, an inventory item was measured at the lower of cost and net realisable value in accordance with Ind AS 2 Inventories. During the period, the Company corrected the valuation methodology applied to this inventory item in accordance with Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors. <BR> As a result of this correction, the carrying value of the said inventory increased from Rs.301.11 lakhs to Rs.2,130.59 lakhs as at 31 December 2025, with a corresponding increase in profit of Rs.1,829.48 lakhs for the quarter and nine months ended 31 December 2025.The revised valuation methodology will be applied consistently in subsequent periods. <BR> 4.Effective 21 November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the New Labour Codes. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. <BR> The Company has evaluated impact of these new labour codes announced on the basis of available information. Actuarial valuation in accordance with the guidance provided by the Institute of Chartered Accountants of India for gratuity and Leave encashment liability as at 31 December 2025 for the Company is not material for the standalone financial results. <BR> The Company continues to monitor the developments pertaining to the new labour codes and once Central / State Rules are notified by the Government on all aspects of the Codes, Company will evaluate impact, if any on the measurement of employee benefits and would provide appropriate accounting treatment. <BR> 5.In accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, the Statutory Auditors have carried out a limited review of the standalone financial results for the quarter and nine months ended 31st December, 2025. <BR> 6.The Companys operations fall under single segment namely Chemicals as per Ind AS - 108 Segment Reporting. <BR> 2025-04-012025-12-31UnauditedStandalone323277000009823000003331000000012027900000022810000028616000004792000003099800000142569000003295350000035650000003565000001820000020920000022740000001291000000000129100000-642200000-513100000734400000101.761.76001.761.76Power, fuel & other utilities3576100000Other Expenses1386600000Power, fuel & other utilities9602400000Other Expenses4654500000Fair Value of Equity Instruments - FVTOCI-919200000Remeasurment of Defined Benefits Plants - Gratuity1400000-917800000Fair Value of Equity Instruments - FVTOCI-479700000Remeasurment of Defined Benefits Plants - Gratuity-355300000-835000000-132800000-19280000000-785000000-642200000