5066422026-01-012026-03-315066422026-03-315066422025-03-315066422025-04-012026-03-315066422026-01-012026-03-31in-capmkt:OtherExpenses1Member5066422025-04-012026-03-31in-capmkt:OtherExpenses1Member5066422026-03-31OtherNoncurrentFinancialAssetsDomain15066422026-03-31OtherNoncurrentAssetsDomain15066422026-03-31OtherCurrentFinancialAssetsDomain15066422026-03-31OtherCurrentAssetsDomain15066422026-03-31OtherNoncurrentFinancialLiabilitiesDomain15066422026-03-31OtherCurrentFinancialLiabilitiesDomain15066422026-03-31OtherCurrentFinancialLiabilitiesDomain25066422026-03-31OtherCurrentLiabilitiesDomain15066422026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15066422025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15066422026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares506642SADHNANIQNOTLISTEDINE888C01040Sadhana Nitrochem LimitedMain BoardEquity2025-04-012026-03-312026-05-262026-05-19INRLakhsQuarterlyFourth quarterSingle segmentManufacturing of Chemical intermediates, heavy organic chemicals and performance chemicals2026-05-2617:10:002026-05-2617:35:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated9110000033400000124500000595000000737000005190000010720000041300000134200000467800000-3433000000-3433000000-7100000-71000000-3362000000000-336200000900000-335300000000029647000001-0.78-0.7800-0.78-0.78 <BR> 1) The aboveAuditedconsolidated financial resultswere reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 26, 2026. These audited consolidated financial results have been prepared in accordance with the Indian Accounting Standards ("Ind-AS") as specified under Section 133 of the Companies Act, 2013 read with rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 (as amended from time to time) and the provisions of the Companies Act, 2013 and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. <BR> <BR> 2) These audited consolidated financial results for thequarter &year ended March 31, 2026 are auditedby the Statutory Auditors of the Company, under regulation 33 of Securities & exchange Board of India (Listing obligation and disclosure requirements) regulation, 2015, as amended. An unmodified report was issued by them thereon. <BR> <BR> 3) The above results comprise the results of Sadhana Nitro Chem Limited (Parent Company) and Anuchem B.V.B.A, Belgium wholly owned subsidiary: <BR> <BR> 4) The Group is primarily engaged in one business segment i.e. manufacturing of chemical intermediates, heavy organic chemicals and performance chemicalswhichisit’s primary segment.The Group is also engaged in the manufacture of wireless network equipment & related Software development. However, since the revenue, profits & total assets of this segment is less than 10% of the combined revenue, profits & assets of all the reporting segments, disclosures as required by Ind-As 108, ‘Operating Segments’ are not given. <BR> <BR> 5) The Holding Company had issued and allotted 2,63,52,83,328fully paid-up Equity Shares at an issue price of Rs 1 per Equity Share to eligible equity shareholders in the ratio of 8 Right equity shares for every 1 Fully paid up equity shares held, pursuant to the Rights Issue. Accordingly, the paid-up equity share capital of the Company has been increased form Rs. 32,94,11,057 to Rs. 2,96,46,94,385by addition of 2,63,52,83,328 fully paid-up equity shares. <BR> <BR> 6) The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and unaudited published figures for the nine-month period ended December 31, 2025& December 31, 2024 respectively. Also, the figures for these nine-month period had only been reviewed and not subjected to audit. <BR> <BR> 7) During the quarter & Year ended March 31, 2026 the Group recorded a higher-than-usual loss. This outcome is attributable to two primary factors: <BR> <BR> a. Temporary Reduction in Operational Throughput <BR> Though the operations have shown a declining trend during quarter compared to the previous quarter, as explained during the previous quarter the Company experiencedconstraints in its production facilities& liquidity challenges during last and current quarter, which has since been overcome as the much required working capital funds have been infused into the operations of the company in the second week of March’26, the operations have since recovered, in second half of the month of March’26. <BR> <BR> b. Lower Export Offtake in Key Markets Due to West Asian Crises: <BR> The Exports of the products of the Group has suffered during the quarter and specially during the month of March’26, due to West Asian crises.This delayed the export dispatches of the products exported by thegroup. This was preceded by the tariff-related developments affecting the United States which had created uncertainty around the import of finished goods into the American and European markets during the third quarter of the financial year. <BR> <BR> Though export orders have been received during the month of February and March’26, due to constraints on the availability of containers and timely arrival of ship(s), the exports got delayed in the month of March’26. The exports have started picking up from April’26 onwards. The situation though is volatile due to West Asian Crises the Holding Company is able to work around to export its products. <BR> <BR> These factors collectively& negatively affected the financial performance for the year. The Group expects improvements in subsequent periods as operational stability returns and wider market conditions become more predictable. <BR> <BR> <BR> 8) On November 21, 2025, the Government of India notified provisions of 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), which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. <BR> The Labour Codes, amongst other things, introduced changes including a uniform definition of wages and enhanced benefits relating to leave. The Holding Company has assessed the financial implications of these changes, which has resulted in an increase in gratuity& leave liability arising out of past service cost by Rs.34.12 lakhs. <BR> The Holding Company has accounted for the impact of changes in Labour code in its accounts for the year ended March’26, pertaining to employee benefits <BR> <BR> 9) Previous period figures have been regrouped /reclassified, wherever necessary to conform to current period classification. <BR> <BR> 10) The above is an extract of the detailed format of the resultsfor thequarter andyear endedMarch 31, 2026 filed with Stock Exchange, under Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations,2015 (‘(Results’). The complete format of the results is available on www.bseindia.com, www.nseindia.com and on the company’s website at www.sncl.com. <BR> 2025-04-012026-03-31AuditedConsolidated4967000008550000058220000017100000003872000001990000002645000001633000002700000001455000000-8728000000-8728000000-8600000-86000000-8642000000000-864200000-400000-8646000000000296470000011579000000-2.01-2.0100-2.01-2.01Other Expenses134200000Other Expenses27000000016079000007826000000002190000000000272000002720000014885000003928100000980500000013290000001377000004490000020000006610000015797000000888000002649000000006577100000296470000015790000004543700000045437000004416000000001730000045890000050000000565000000565400000644700000286000004516000004802000002125000001337400000108900000184000003300000014680000000020334000006577100000Other Financial Assets27200000Other non current assets1488500000Other Financial Assets66100000Other Current Assets88800000Lease Liabilities17300000Lease Liabilities30200000Other Financial Liabilities182300000Other current liabilities1089000000372700000-1146000000000-760000000-5400000000163300000059000001100000-1630000018900000-177000000000000347000000366600000-5062000000-244700000-5100000195000000-286100000000000000639400000000000000000008290000000010600000085900000-46000000000263530000000000012207000004050000004133000000-338000009270000001809000000180900000-554600000-373700000Remeasurement of defined benefit plan900000900000Remeasurement of defined benefit plan-400000-40000000900000-400000AuditedtrueJayesh Dadia & Associates LLPtrue2028-04-30