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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. The figures of last quarter of Current and Previous year are the balancing figures between audited figures of respective full financial years and the published unaudited year to date figures up to third quarter of the respective financial year. <BR> 4. Other expenses for the current quarter and for the year end include Rs. 36.02 lakhs and Rs. 312.86 lakhs respectively, incurred in connection with the implementation of the Scheme of Arrangement. <BR> 5. 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, therefore the current year results are not comparable with the previous year , as the Company did not have operation till June 30, 2024. <BR> 6. As on March 31, 2026, 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 Government of India notified four new Labour Codes viz the Code on Social Security, 2020 ("Social Security Code"); the Occupational Safety, Health and Working Conditions Code, 2020; the Industrial Relations Code, 2020 and the Code on Wages, 2019 (collectively, the "Labour Codes") w.e.f. November 21, 2025. These subsume, amend and replace numerous existing central labour legislations. The corresponding State-level notifications and rules are yet to be notified. Pursuant to the guidance issued by the Institute of Chartered Accountants of India (ICAI), the Company has recognized additional provisions for past service obligations relating to gratuity and compensated absences for the quarter and year ended March 31, 2026, amounting to Rs. 104.86 lakhs (reversal) (previous quarter Rs. 310.42 lakhs) and Rs.205.56 lakhs respectively in the financial results based on independent actuarial valuations. This has been disclosed as 'Exceptional Items' in the results. <BR> 8. Pursuant to the Finance Act, 2026, the accumulated Minimum Alternate Tax (MAT) credit, shall be available only in the new tax regime. Accordingly, the Company has decided to move to the new tax regime under Section 200 of the Income-tax Act, 2025 from Financial Year 2026-27, with an effective tax rate of 25.168%. Therefore, the Company has remeasured its deferred tax assets and liabilities at the revised applicable rate, resulting in a net reversal of deferred tax liabilities amounting to Rs. 704.32 lakhs, which has been recognized and credited to the statement of profit and loss during the quarter and year ended March 31,2026. <BR> 9. A final dividend of Rs 1.80 (90%) per equity share of Rs 2 each for financial year 2025-26 is recommended by the Board of Directors, subject to the approval of the shareholders in the ensuing Annual General Meeting. <BR> 10. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on May 21, 2026. An Audit of this Financial Results for the quarter and year ended March 31, 2026 has been carried out by the Statutory Auditors, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.2025-04-012026-03-31AuditedStandalone5059036000236090005082645000248645800032117000-451470005257270005032500028961700011681950004507292000575353000-2055600055479700096466000-187500007771600004770810000000477081000-263600047444500099901000242127990009.559.55009.559.55Freight & Forwarding73193000Other Expenses223703000Freight & Forwarding300789000Other Expenses8674060003629127000208870000318600012480000665300098441000117574000377077400094435700013133100084663200038108000257700081570002745690001301374000224573100060165050009990100042127990004312700000431270000054917000530060001079230002344500033007100046143900078635200019999000254692000274691000110052000117109500024076000373210009874000124236600017038050006016505000Other Financial Assets73109000Other non current assets25332000Other financial assets24000Other Current Assets274545000Lease liabilities53006000Lease liabilities1350000Other financial liabilities108702000Other current liabilities2407600050325000-345464000-3998900000-758200010520000000416950000002896170000000011508000045770000-32000000-6000000-35448000020031700000090160000011015700000000000782500016132300000000000000000000046040000-25160000-17405400000000000426641000149831000572700012487600046338000009986900035972000035972000213600038108000Remeasurement gain or (loss) on Defined Benefit Plans-1195000-1195000Remeasurement gain or (loss) on Defined Benefit Plans-3523000-3523000-209000-887000-986000-2636000OCCL Limited******New India Investment Corporation Limited******Enterprise over which key management personnel is having significant influenceAny other transactionService charges paid3424000Omnibus approval by Audit Committee171200000OCCL Limited******Cosmopolitan Investments Private Limited******Enterprise over which key management personnel is having significant influenceAny other transactionExpenses Reimbursed / ( Recovered ) (Net)50000Omnibus approval by Audit Committee-1200000OCCL Limited******Duncan International (India) Private Limited******Enterprise over which relative of key management personnel is having significant influenceAny other transactionService charges paid5136000Omnibus approval by Audit Committee256800000OCCL Limited******Duncan International (India) Private Limited******Enterprise over which relative of key management personnel is having significant influenceAny other transactionExpenses Reimbursed / ( Recovered ) (Net)700000Omnibus approval by Audit Committee-2400000OCCL Limited******Duncan Engineering Limited******Enterprise over which key management personnel is having significant influencePurchase of goods or services3500000Omnibus approval by Audit Committee46600000OCCL Limited******AG Ventures Limited******Enterprise over which key management personnel is having significant influenceAny other transactionRent paid19000000Omnibus approval by Audit Committee957600000OCCL Limited******AG Ventures Limited******Enterprise over which key management personnel is having significant influenceAny other transactionExpenses Reimbursed1000000Omnibus approval by Audit Committee200000OCCL Limited******AG Ventures Limited******Enterprise over which key management personnel is having significant influenceAny other transactionExpenses ( Recovered )1000000Omnibus approval by Audit Committee-23200000OCCL Limited******AG Ventures Limited******Enterprise over which key management personnel is having significant influenceAny other transactionRent received50000Omnibus approval by Audit Committee-4800000OCCL Limited******Goneka Charitable Trust******Trust in which key management personnel are TrusteesAny other transactionDonation towards CSR Activities500000Approval by Audit Committee45000000OCCL Limited******Mr. Arvind Goenka******Managing DirectorRemunerationno such remark1305300040750007132000OCCL Limited******Mr. Akshat Goenka******Joint Managing DirectorRemunerationno such remark1210700039890007150000OCCL Limited******Mr. Anurag Jain******Chief Financial OfficerRemunerationno such remark1104300023880005994000OCCL Limited******Mr. Pranab Kumar Maity******Company SecretaryRemunerationno such remark30040006150001010000OCCL Limited******Mr. Suman Jyoti Khaitan******Independent DirectorAny other transactionSitting Fees and Commissionno such remark7400000450000OCCL Limited******Mr. Runa Mukherjee******Independent DirectorAny other transactionSitting Fees and Commissionno such remark7500000450000OCCL Limited******Mr. H S Shashikumar******Independent DirectorAny other transactionSitting Fees and Commissionno such remark6800000450000OCCL Limited******Mr. Nitin Kaul******Independent DirectorAny other transactionSitting Fees and Commissionno such remark750000045000056585000AuditedtrueM/s Singhi & Cotrue2028-08-31