ARCL Organics Ltd held a meeting of its Board of Directors on May 7, 2026, at its registered office in Kolkata, wherein the Board considered and approved the audited standalone and consolidated financial results for the fourth quarter and full year ended March 31, 2026, in compliance with Regulation 30(6), 33(3)(a) and (d) read with Schedule III Part A Para A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The meeting commenced at 1:00 P.M. (IST) and concluded at 3:45 P.M. (IST). The results were audited by statutory auditors L. B. Jha & Co. LLP, Chartered Accountants (Firm Registration No. 301088E / E300295), who issued an unmodified opinion.

Financial Performance Overview

The company's standalone revenue from operations grew to ₹27,231.39 lakhs in FY26 from ₹25,059.27 lakhs in FY25. However, net profit after tax (PAT) on a standalone basis declined significantly to ₹468.30 lakhs in FY26 from ₹1,175.10 lakhs in FY25. The consolidated PAT also fell to ₹518.99 lakhs in FY26 from ₹1,233.26 lakhs in FY25. The decline in profitability was partly attributable to elevated tax expenses, including recognition of prior-year tax arrears settled under the Vivad Se Vishwas 2.0 Scheme and higher deferred tax charges during the year.

The following table summarises the key standalone and consolidated financial metrics for FY26 and FY25:

Quarterly Performance — Q4 FY26

For the quarter ended March 31, 2026, standalone revenue from operations stood at ₹6,531.45 lakhs, compared to ₹7,224.47 lakhs in Q4 FY25 and ₹5,346.69 lakhs in Q3 FY26. Standalone PAT for Q4 FY26 was ₹274.10 lakhs, against ₹545.73 lakhs in Q4 FY25. On a consolidated basis, Q4 FY26 PAT was ₹278.97 lakhs versus ₹559.91 lakhs in Q4 FY25.

Balance Sheet Highlights

As at March 31, 2026, standalone total assets stood at ₹21,100.62 lakhs, up from ₹16,086.29 lakhs as at March 31, 2025. Total equity on a standalone basis was ₹7,990.02 lakhs compared to ₹7,565.10 lakhs in the prior year. Property, Plant and Equipment on a standalone basis increased to ₹9,623.31 lakhs from ₹6,671.68 lakhs, reflecting significant capital expenditure during the year. On a consolidated basis, total assets were ₹22,033.00 lakhs as at March 31, 2026, versus ₹16,888.69 lakhs as at March 31, 2025.

Notable Disclosures and Corporate Developments

Several significant items were disclosed alongside the financial results:

• The company settled old Customs and Excise interest dues of Rs. 2.74 crore pertaining to the period 1995-96, as confirmed by the department, recognised in the current quarter.
• During Q3 FY26, the company cleared municipal property tax dues of Rs. 4.23 crore as adjudicated by Maheshtala Municipality for 1998–2025, recognised under Other Expenses.
• Income tax arrears of ₹5.29 crore were settled under the Vivad Se Vishwas 2.0 Scheme relating to the block period 1988–1998, recognised under Tax for Earlier Years.
• A non-recurring impact from New Labour Codes was recognised, comprising an increase in gratuity liability of ₹33.49 lakhs and leave encashment liability of ₹11.31 lakhs, disclosed under Exceptional Items.
• The promoters transferred 10,00,000 shares to SBICAP Trustee Ltd to comply with Minimum Public Shareholding requirements, to be sold in the secondary market, as at March 31, 2026.
• ARCL Organics acquired B-chem Industries pursuant to an NCLT order under the Insolvency and Bankruptcy Code, 2016, for a consideration of Rs. 301 lakhs on March 17, 2022. Certain approvals and operational formalities remain pending, and the amount of Rs. 301 lakhs continues to be reflected under "Other Current Assets."

Auditor's Emphasis of Matter

The statutory auditors drew attention to the acquisition of R-Chem Industries through NCLT proceedings for Rs. 301 lakhs on March 17, 2022. As at March 31, 2026, the process of updating records with the Registrar of Companies and obtaining necessary Pollution Control approvals remains in progress, and the shares of RCHEM Industries Pvt. Ltd. have not yet been transferred in the name of ARCL Organics Ltd. Pending such approvals, the amount continues to be disclosed under "Other Current Assets." The auditors confirmed that their opinion is not modified in respect of this matter. The consolidated financial results encompass seven subsidiaries, including Allied Maritime & Infra Engineering Private Ltd, ARCL Petrochemicals Limited, Ocilim Advisory Services Private Ltd., Wide Range Merchants Private Ltd., Nocnex Chemicals Private Ltd., Yocnex Chemicals Private Ltd., and Suksess Chemicals Private Ltd.

ARCL Organics Ltd has announced the resignation of its Company Secretary and Compliance Officer, Mr. Subhankar Paul, effective from the close of business hours on April 7, 2026. The company informed BSE Limited about this key managerial personnel change in compliance with regulatory requirements.

Resignation Details

Mr. Subhankar Paul, holding ACS No. A63772, tendered his resignation from the position of Company Secretary and Compliance Officer due to personal reasons. The resignation was communicated to BSE Limited under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Regulatory Compliance

The company has fulfilled its disclosure obligations by notifying the stock exchange about the resignation. The resignation letter will be placed before the Board of Directors in the forthcoming Board Meeting for formal consideration and acceptance in accordance with the applicable regulations.

Board's Acknowledgment

The Board of Directors has placed on record its appreciation for the valuable services rendered by Mr. Subhankar Paul during his tenure with the company. In his resignation letter, Paul expressed gratitude to the Board of Directors for their support, guidance, and opportunities provided during his association with ARCL Organics Ltd.

Corporate Governance Impact

The resignation affects a key managerial personnel position, as the Company Secretary serves as the primary compliance officer responsible for ensuring adherence to regulatory requirements. The company will need to appoint a replacement to maintain its corporate governance framework and regulatory compliance obligations.

The notification was signed by Rajesh Mundhra, Whole-time Director (DIN: 00658649), confirming the company's commitment to transparent communication with stakeholders regarding significant corporate developments.