The Board of Directors of NACL Industries Limited, at its meeting held on May 04, 2026, approved the audited standalone and consolidated financial results for the quarter and year ended March 31, 2026. The statutory audit was conducted by M/s. S R Batliboi & Associates LLP, who issued an unmodified opinion on the financial results. The results were prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013. Pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the company subsequently filed a compliance notice on May 05, 2026, confirming that the audited standalone and consolidated financial results were published in 'Business Standard' (English edition) and 'Andhra Prabha' (Telugu edition). The notice was signed by N. Shankar, Chief Financial Officer, and addressed to BSE Limited and the National Stock Exchange of India Limited.

Standalone Financial Performance

On a standalone basis, NACL Industries recorded a turnaround for the full year ended March 31, 2026, posting a net profit after tax of ₹4,392 lakhs against a net loss in the corresponding prior year. Revenue from operations for the full year stood at ₹1,50,721 lakhs, while total income reached ₹1,51,530 lakhs. For the quarter ended March 31, 2026, the company reported a net loss after tax of ₹(205) lakhs on total income of ₹33,529 lakhs. On a quarterly basis, Q4 revenue stood at approximately ₹3.6 billion versus ₹2 billion in the same period of the prior year, reflecting strong year-on-year growth. Q4 EBITDA turned positive at ₹133 million compared to a loss of ₹739 million in the year-ago quarter, with an EBITDA margin of 3.68%.

The following table summarises key standalone financial metrics:

Consolidated Financial Performance

On a consolidated basis, NACL Industries reported a net profit after tax of ₹1,457 lakhs for the year ended March 31, 2026, compared to a net loss of ₹(8,140) lakhs for the year ended March 31, 2025. Consolidated revenue from operations for the full year stood at ₹1,58,446 lakhs, with total income of ₹1,58,727 lakhs. For the quarter ended March 31, 2026, the consolidated net loss after tax narrowed significantly to ₹9 million compared to a loss of ₹500 million in the year-ago quarter, on total income of ₹36,256 lakhs.

The consolidated results encompass NACL Industries Limited as the holding company, six wholly owned subsidiaries — NACL Spec-Chem Limited, NACL Multichem Private Limited, LR Research Laboratories Private Limited, NACL Agri-Solutions Private Limited, Nagarjuna Agrichem (Australia) Pty Limited, and NACL Industries (Nigeria) Limited — and one associate, Nasense Labs Private Limited.

Rights Issue and Exceptional Items

During the year, the company completed a rights issue of 32,501,851 fully paid-up equity shares of face value ₹1 each at a price of ₹76.7 per share (including a premium of ₹75.7 per share), aggregating up to ₹24,771 lakhs (net of issue expenses of ₹158 lakhs). The proceeds were earmarked for repayment of debt of ₹18,700 lakhs and general corporate purposes of ₹6,071 lakhs, with an unutilised amount of ₹3,080 lakhs deposited in an earmarked bank account pending utilisation for general corporate purposes. Equity shares were allotted on December 31, 2025.

The Board also noted exceptional items during the year ended March 31, 2026, pertaining to the discontinuation of certain products under development and other investments. The exceptional item for the year ended March 31, 2025 of ₹2,926 lakhs pertained to a favourable ruling related to the company's insurance claim proceeding.

Balance Sheet Highlights

As at March 31, 2026, the standalone total assets stood at ₹1,38,089 lakhs compared to ₹1,12,849 lakhs as at March 31, 2025. Total equity on a standalone basis increased to ₹73,540 lakhs from ₹46,148 lakhs, reflecting the impact of the rights issue completed during the year. On a consolidated basis, total assets were ₹1,36,393 lakhs as at March 31, 2026, with total equity at ₹68,292 lakhs. The paid-up equity share capital stood at ₹2,342 lakhs as at March 31, 2026 for both standalone and consolidated financials.

The following table presents key balance sheet figures:

Cash Flow Summary

On a standalone basis, net cash used in operating activities for the year ended March 31, 2026 was ₹(10,421) lakhs, compared to net cash generated of ₹44,867 lakhs in the prior year. Net cash used in investing activities stood at ₹(18,606) lakhs, while net cash generated from financing activities was ₹23,514 lakhs, primarily driven by proceeds from the rights issue of ₹24,929 lakhs. Standalone cash and cash equivalents at the end of the period stood at ₹211 lakhs. On a consolidated basis, net cash used in operating activities was ₹(10,414) lakhs, with cash and cash equivalents at period end of ₹269 lakhs.

Corporate Governance and Key Managerial Changes

The Board approved several significant corporate governance actions at its May 04, 2026 meeting:

• 39th Annual General Meeting: Convening of the AGM on Wednesday, July 22, 2026.
• Company Secretary — Resignation: Mr. Satish Kumar Subudhi (FCS: 9085) resigned as Company Secretary and Compliance Officer with effect from the close of business hours on May 04, 2026.
• Company Secretary — Appointment: Mr. Rajesh Mukhija (FCS: 4607) was appointed as Company Secretary and Compliance Officer with effect from May 05, 2026. Mr. Mukhija brings extensive experience in legal advisory, corporate governance, and regulatory compliance, having previously served as Company Secretary and Compliance Officer of Coromandel International Limited, among other senior roles.
• CHRO — Resignation: Mr. Srinivas C. R. resigned as Chief Human Resources Officer and Senior Managerial Personnel.
• Head HR — Appointment: Mr. N. R. Vishwanathan, who has more than 25 years of experience in HR leadership, was appointed as Head – Human Resources & Admin and recognised as Senior Managerial Personnel.
• Foreign Subsidiary Closures: In-principle approval was accorded for the closure of Nagarjuna Agrichem (Australia) Pty. Limited and NACL Industries (Nigeria) Limited, both wholly owned foreign subsidiaries.

NACL Industries allotted 65,000 equity shares of face value ₹1 each on May 04, 2026, following the exercise of vested stock options by eligible employees under the NACL Employee Stock Option Scheme – 2020 (ESOS-2020). The allotment was approved by the Nomination and Remuneration Committee of the company at its meeting held on Monday, May 04, 2026, and was disclosed to the stock exchanges under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Share Capital Impact

As a result of this allotment, the issued, subscribed, and paid-up equity share capital of the company has increased. The newly allotted shares carry distinctive numbers 23,41,78,331 to 23,42,43,330 (both inclusive) and rank pari-passu with the existing equity shares of the company in all respects, including dividend entitlement. The following table summarises the change in share capital:

Key Details of the Allotment

The allotment was made under the NACL Employee Stock Option Scheme – 2020, which was originally filed with BSE Limited and the National Stock Exchange of India Limited on September 21, 2020. The key parameters of this allotment, as disclosed under Regulation 10(c) of the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, are as follows:

Exercise Price and Pari-Passu Status

The exercise price varies for different grantees, ranging from ₹72 to ₹82, with the weighted average exercise price working out to ₹75.23. The premium per share stands at ₹74.23 each. The newly issued shares are identical in all respects to the existing shares of the company and rank pari-passu, including with respect to dividend entitlement. No lock-in period is applicable on these shares.

The disclosure was signed by Satish Kumar Subudhi, Sr. VP – Legal & Company Secretary of NACL Industries, and submitted to both BSE Limited and the National Stock Exchange of India Limited on May 04, 2026.