5066182026-04-012026-06-305066182026-04-012026-06-30in-capmkt:OtherExpenses1Member5066182026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares506618PUNJABCHEMNOTLISTEDINE277B01014Punjab Chemicals & Crop Protection LimitedMain BoardEquity2026-04-012027-03-312026-07-312026-07-14INRLakhsQuarterlyFirst quarterSingle segmentPerformance Chemicals2026-07-3112:15:002026-07-3113:00:00Not applicablefalsefalseNo Defaults on Loans and Debt Securities duering the quarter.2026-04-012026-06-30UnauditedStandalone34644000006800000347120000019985000007300000195300000341400000411000007190000051430000031698000003014000000301400000746000005300000799000000221500000000022150000016000002231000001226000001018.0718.070018.0718.07Notes: <br /> 1.The above Unaudited Standalone Statement of Financial Results for the quarter ended 30 June 2026 were reviewed by the Audit Committee and, have been approved by the Board of Directors at their respective meetings held on 31st July, 2026 and have been subjected to Limited Review by the Statutory Auditors. The review report of the Statutory Auditors is being filed with the BSE Limited and National Stock Exchange of India Limited. For more details, visit the Investor section of our website at www.punjabchemicals.com and Financial Results at Corporate section of www.bseindia.com and www.nseindia.com. <br /> <br /> 2.These Unaudited Standalone Statement of Financial Results have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) notified under the Companies (Indian Accounting Standards) Rule, 2015, as amended from time to time, specified under Section 133 of the Companies Act, 2013 and in terms of Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015. <br /> <br /> 3.The Company is engaged in the single operating segment "Performance Chemicals". <br /> <br /> 4.The figures for the preceding quarter ended 31 March 2026, as reported in these Unaudited Standalone Statement of Financial Results, are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the end of third quarter of the previous financial year. Also, the figures up to the end of the third quarter of the previous financial year had only been reviewed and not subject to audit. <br /> <br /> 5.The Board in its meeting held on 1 May, 2026 recommended a dividend for the financial year 2025-2026, of Rs. 3.00 (30%) per equity share of Rs. 10 each fully paid up amounting to Rs. 368 lakhs, subject to the approval in the Annual General Meeting. <br /> <br /> 6.On 21 November, 2025, the Government of India notified the four Labour Codes - 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 (hereinafter referred to as the “New Labour Codes”) - consolidating 29 existing labour laws. <br /> In accordance with the New Labour Codes, the Company had assessed and disclosed the incremental impact of these changes on the basis of best information available, which had resulted in increase in provision for employee benefits by Rs. 208 lakhs. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Company had presented such incremental impact as “Impact of New Labour Codes” under “Exceptional Items” in the “audited standalone statement of financial results” for year ended 31 March 2026. <br /> <br /> <br /> 7.The Unaudited Standalone Statement of Financial Results are rounded to the nearest lakh, except when otherwise indicated. <br /> Other Expenses514300000Amount of items that will not be reclassified to profit and loss220000022000006000001600000