A-1 Limited reported a standalone net profit of ₹316.44 lakh for the quarter ended June 30, 2026, a significant jump of 429% compared to ₹59.78 lakh in the corresponding period of FY25. The Ahmedabad-based chemical manufacturer saw revenue from operations more than double to ₹17,501.28 lakh from ₹6,469.30 lakh year-ago, signaling robust demand in its core acids and chemicals business. This performance underscores the company's operational leverage as it scales production and sales in the current fiscal year.

The Board of Directors approved the unaudited standalone and consolidated financial results on July 28, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were subjected to a limited review by M/s. Sorab S. Engineer & Co., the Statutory Auditor of the Company, who issued an unmodified conclusion. The Audit Committee also reviewed and recommended the results for Board approval.

Financial Performance Highlights

The company’s top-line growth was primarily fueled by its Acids and Chemicals segment, which contributed ₹17,195.46 lakh to total sales. The Sports Equipments segment added ₹317.67 lakh. While revenue surged, total expenses rose proportionally to ₹17,082.96 lakh from ₹6,394.90 lakh in Q1FY25, largely due to higher purchase of stock-in-trade (₹16,069.67 lakh vs ₹5,667.01 lakh). Finance costs increased to ₹97.77 lakh from ₹42.43 lakh, reflecting higher borrowing or interest rates.

Earnings per share (basic and diluted) stood at ₹0.07, up from ₹0.01 in the previous year. The consolidated results mirrored the standalone figures, with net profit after tax at ₹316.44 lakh. The group includes one associate entity, A-1 Sureja Industries, which contributed a share of profit of ₹1.07 lakh.

Segment-wise Analysis

The Acids and Chemicals segment remains the primary profit driver, reporting segment results before interest and finance cost of ₹514.86 lakh, compared to ₹126.05 lakh in Q1FY25. The Sports Equipments segment reported modest results of ₹13.08 lakh. Total segment assets grew to ₹11,560.93 lakh from ₹6,432.70 lakh year-ago, indicating increased working capital requirements or inventory buildup to support higher sales volumes.

What the Numbers Show

The disproportionate rise in profit relative to revenue highlights improved operating efficiency or favorable product mix. While finance costs nearly doubled, the company maintained profitability due to significant volume growth. The inclusion of the Sports Equipments segment, though small, diversifies revenue streams. Investors should monitor whether this volume growth is sustainable and if margins can expand further as fixed costs are absorbed by higher sales.

Capital Structure Updates

During the quarter ended December 31, 2025, the Board approved a bonus issue of 3:1 equity shares and a stock split reducing face value from ₹10 to ₹1 per share. The record date for the split was January 08, 2026. These actions have been accounted for in the restated earnings per share figures. The paid-up equity share capital stands at ₹4,600.00 lakh.

A-1 Limited's board appointed M/s. S V R P & CO. as internal auditor for the financial year 2026-27 on July 14, 2026. The appointment was approved during a board meeting held at the company's registered office in Ahmedabad. The firm brings experience in statutory and tax audit, auditing & assurance, and income tax returns.

The decision was made pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The meeting commenced at 03:30 p.m. and concluded at 04:05 p.m. on the same day.

Appointment Details

The board approved the appointment of M/s. S V R P & CO. (FRN: 152226W) as the internal auditor. The firm is based in Ahmedabad and specializes in internal audit, statutory audit, and tax-related services.

Auditor Profile

The information is available on the company's website at www.a-1limited.com .