Daikaffil Chemicals India Limited reported a consolidated net profit of ₹42.47 lakh for the quarter ended June 30, 2026, marking a turnaround from the ₹42.47 lakh loss incurred in the same period of the previous fiscal year. The company’s standalone segment, however, continued to face operational headwinds, registering a net loss of ₹63.73 lakh against total income from operations of ₹63.63 lakh.

The board of directors approved the unaudited financial results in a meeting held on August 14, 2026. The results were subsequently published in The Free Press Journal and Navshakti on August 15, 2026, and filed with the stock exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance

Consolidated total income from operations for the quarter stood at ₹340.05 lakh, compared to ₹1,304.06 lakh for the full year ended March 31, 2026. The consolidated earnings per share (EPS) was ₹0.71, contrasting with the diluted EPS of (₹3.57) for the full previous fiscal year.

In the standalone segment, the company reported a pre-tax loss of ₹63.63 lakh. The comprehensive income for the standalone entity was (₹62.05 lakh). For the consolidated entity, total comprehensive income was ₹40.68 lakh.

What the Numbers Show

The divergence between the standalone and consolidated results highlights the contribution of subsidiaries to the group’s profitability in the current quarter. While the parent company operated at a loss, with expenses exceeding its operational income of ₹63.63 lakh, the consolidated group achieved a positive net profit of ₹42.47 lakh. This suggests that subsidiary entities generated sufficient surplus to offset the standalone deficit, driving the overall group result into positive territory compared to the prior year's loss.

The company’s equity share capital remained unchanged at ₹600.00 lakh. The full format of the financial results is available on the BSE website and the company’s official portal.

Daikaffil Chemicals India Ltd's Board of Directors, at its meeting held on July 14, 2026, approved Revised Audited Consolidated Financial Results for the quarter and financial year ended March 31, 2026. The revision was carried out solely to incorporate the Consolidated Statement of Cash Flows, which had been omitted from the results originally approved on May 28, 2026. The company clarified that there is no change whatsoever in the financial performance, financial position, or any other financial information contained in the previously approved Consolidated Financial Results.

Financial Performance for FY26

The consolidated results for the year ended March 31, 2026, reflect a challenging operating environment, with total expenses significantly exceeding total income. The following table summarises the key financial metrics for the year and the quarter ended March 31, 2026, alongside the quarter ended December 31, 2025 (all figures in ₹ Lakhs):

For the full year FY26, cost of materials consumed stood at ₹978.64 lakhs, representing the largest expense component, followed by other expenses of ₹386.00 lakhs and employee benefits expense of ₹172.16 lakhs. No current tax was applicable for the year, while a deferred tax credit of ₹4.21 lakhs was recorded.

Balance Sheet Highlights as at March 31, 2026

The consolidated balance sheet as at March 31, 2026, reflects total assets of ₹941.70 lakhs, supported by equity share capital of ₹600.00 lakhs and other equity of ₹77.62 lakhs. Key balance sheet figures are presented below (all figures in ₹ Lakhs):

Consolidated Cash Flow Statement for FY26

The Revised Consolidated Financial Results incorporate the Consolidated Statement of Cash Flows for the year ended March 31, 2026, prepared using the indirect method. Key cash flow figures are as follows (all figures in ₹ Lakhs):

The net cash inflow from operating activities of ₹59.48 lakhs was supported by a decrease in trade and other receivables of ₹406.52 lakhs and a decrease in inventories of ₹58.71 lakhs, partially offset by a decrease in trade payables of ₹311.33 lakhs. Net cash used in investing activities amounted to ₹39.07 lakhs, primarily on account of purchase of fixed assets including capital work-in-progress of ₹41.47 lakhs.

Revision Background and Regulatory Context

The revision to the Consolidated Financial Results was necessitated following a communication from BSE Limited dated June 30, 2026, regarding the levy of a fine under the SEBI Master Circular for non-submission of the Consolidated Statement of Cash Flows along with the original results filed on May 28, 2026. The company had initially held the view that, in the absence of an opening Consolidated Balance Sheet, the consolidated cash flow statement could not be prepared. Following observations from the Exchange and after obtaining professional advice on the applicability of Indian Accounting Standard (Ind AS) 7, the company prepared the Consolidated Statement of Cash Flows using the indirect method, reconciling the movement between the Opening Standalone Financial Statements and the Closing Consolidated Financial Statements.

The Board noted that the revision is limited solely to the inclusion of the Consolidated Statement of Cash Flows and consequential disclosures, with no change to any financial performance or position data. The Audited Standalone Financial Results approved on May 28, 2026, remain unchanged and were not resubmitted. Statutory auditors M/s. N V C & Associates LLP, Chartered Accountants, have issued an unmodified opinion on the Revised Consolidated Financial Results. The Group operates in the manufacturing of OBA and other chemicals, and its business activity falls within a single business segment. The subsidiary, Mikusu Global Industries Limited, was incorporated on August 22, 2025, making FY26 the first year for which consolidated financial statements have been prepared; accordingly, comparative figures for the quarter and year ended March 31, 2025, are not presented.