Regaal Resources Limited has uploaded the audio recording of its earnings conference call for the quarter ended June 30, 2026. The session took place on August 17, 2026, at 11:00 am IST, providing management commentary on the company’s unaudited financial performance for Q1FY27.

The disclosure was made pursuant to Regulation 30 and Regulation 46 read with Para A of Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. Tinku Kumar Gupta, Company Secretary and Compliance Officer, confirmed that the audio file is now available on the company’s official website.

What the Numbers Show

As this filing constitutes a procedural disclosure regarding the availability of the earnings call transcript rather than a release of new financial data points, no analytical observation can be derived from the source text alone. Investors are directed to listen to the recording for detailed insights into revenue drivers, margin trends, and operational updates discussed during the session.

Regaal Resources reported a net profit of ₹133.28 million for the quarter ended June 30, 2026, marking a 47% increase from ₹90.67 million in the corresponding quarter of FY25. The Board of Directors approved the unaudited standalone financial results on August 14, 2026.

Revenue from operations stood at ₹2,021.49 million, down 18% year-on-year from ₹2,465.69 million. Despite the topline contraction, earnings before interest, tax, depreciation and amortisation (EBITDA) rose to ₹310 million from ₹244 million in Q1FY26. Consequently, the EBITDA margin expanded to 15.35% from 9.92% in the prior year period. Earnings per share (basic) rose to ₹1.30 from ₹1.10 in Q1FY25.

Operational Expansion

The company highlighted significant capacity enhancements at its Kishanganj, Bihar factory during the quarter:

• Commissioned enhanced crushing capacity from 825 MT per day (TPD) to 1,650 TPD.
• Launched a new Liquid Glucose (LG) manufacturing facility with a production capacity of 180 TPD.
• Established a new Maltodextrin Powder (MDP) manufacturing facility with a capacity of 50 TPD.
• Increased captive co-generation power plant capacity from 7.1 MW to 15.8 MW.

These expansions are expected to support future volume growth and product diversification in the maize starch derivatives segment.

Financial Performance

Total expenses fell 21% to ₹1,847.09 million, driven primarily by a favorable change in inventories of finished goods, stock-in-trade, and work-in-progress, which contributed a negative expense of ₹125.88 million compared to a positive expense of ₹83.85 million in the prior year quarter. Cost of materials consumed decreased to ₹1,276.55 million from ₹1,340.28 million.

What the Numbers Show

The divergence between revenue decline and profit growth is largely attributable to inventory accounting. In Q1FY26, the company recorded an expense due to inventory buildup, whereas in Q1FY27, inventory drawdowns reduced total expenses significantly. This suggests that the profit surge is partly structural rather than purely operational, as core revenue generation contracted. However, the expansion of EBITDA margin from 9.92% to 15.35% indicates improved operational leverage alongside the inventory benefit. Finance costs rose to ₹79.09 million from ₹87.19 million, indicating stable debt servicing obligations despite expansion activities.

Regulatory and Corporate Updates

The financial results were reviewed by Singhi & Co., Chartered Accountants, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

On July 21, 2026, the company allotted 270,400 equity shares under its employee stock option plan, increasing paid-up capital from ₹513.62 million to ₹514.97 million. The company also disclosed a provision of ₹66.57 million in the previous fiscal year related to SGST reimbursement reversals, noting that no further material impact is likely.