Transchem Limited has released its audited financial results for the quarter and year ended March 31, 2026, following a Board meeting held on May 05, 2026. The company reported a net profit of ₹209.32 lakh for the fourth quarter, compared to ₹72.98 lakh in the corresponding period of the previous year. For the full fiscal year, the net profit stood at ₹429.51 lakh, a decrease from ₹522.59 lakh in the prior year. The statutory auditors, M/s. Mathur & Co., Chartered Accountants, issued an unmodified opinion on the audited financial results, confirming compliance with Indian Accounting Standards and SEBI Listing Regulations.

Financial Performance

The total income for the year ended March 31, 2026, was ₹926.08 lakh, down from ₹1,116.29 lakh in the previous year. The company recorded no revenue from operations during the current year, while other income of ₹926.08 lakh contributed entirely to total earnings, compared to other income of ₹853.25 lakh and revenue from operations of ₹263.04 lakh in the prior year. Total expenses for the year amounted to ₹365.29 lakh, compared to ₹410.00 lakh in the previous fiscal year. The basic and diluted earnings per share (EPS) for the year were reported at ₹3.51, lower than the ₹4.27 recorded in the previous year.

The following table summarizes the financial performance for the quarter and year ended March 31, 2026:

Assets and Liabilities

As of March 31, 2026, the company's total assets stood at ₹8,773.08 lakh, an increase from ₹7,972.56 lakh in the previous year. Cash and cash equivalents constituted a major portion of current assets, amounting to ₹4,242.91 lakh, up from ₹4,234.03 lakh. The equity share capital remained unchanged at ₹1,224.00 lakh, while other equity increased to ₹7,133.72 lakh from ₹6,707.54 lakh. Total equity stood at ₹8,357.72 lakh as against ₹7,931.54 lakh in the prior year.

Cash Flow Summary

The statement of cash flows for the year ended March 31, 2026, reflects a net decrease in cash from operating activities. Net cash used in operations stood at ₹156.59 lakh, compared to net cash generated of ₹3,600.03 lakh in the previous year. Cash flows from investing activities generated ₹165.47 lakh, driven primarily by proceeds from the sale of property, plant and equipment of ₹160.00 lakh. There were no financing activities during the year. The net increase in cash and cash equivalents for the year was ₹8.88 lakh, with closing cash and cash equivalents at ₹4,242.91 lakh.

Board Decisions and Auditor Appointments

Pursuant to Regulation 30 of the SEBI Listing Regulations, the Board approved the re-appointment of M/s. L. T. Jadav & Co., Chartered Accountants (FRN: 118218W), as Internal Auditors of the company under Section 138 of the Companies Act, 2013, with effect from May 05, 2026. The re-appointment covers the financial year 2026-2027, on such terms and conditions as may be mutually agreed between the company and the internal auditors. The key details of the re-appointment, as disclosed under SEBI Listing Regulations, are as follows:

The company also noted that the trading window would re-open 48 hours after the announcement of the results, and the extracts of the results will be published in newspapers as required under Regulation 47 of the SEBI Listing Regulations.

Warrant Issuance Update

The shareholders of Transchem Limited, at the Extraordinary General Meeting held on December 20, 2025, approved the issuance of up to 6,15,00,000 (Six Crores Fifteen Lakhs) warrants on a preferential basis, at an issue price of ₹75 per warrant, in accordance with the Companies Act, 2013 and the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. The company has made an application to BSE Limited for obtaining in-principle approval for the proposed allotment of warrants, which was awaited as on the date of the results. As at March 31, 2026, no warrants have been allotted, and accordingly, there is no impact of the proposed issue on the financial results for the quarter and year ended March 31, 2026.

Transchem Limited has officially declared its non-applicability under SEBI's Large Entities Framework for the financial year ended March 31, 2026. The company submitted its regulatory compliance declaration to BSE Limited on April 15, 2026, confirming that it does not meet the criteria to be classified as a Large Corporate under the applicable SEBI circulars.

Regulatory Compliance Declaration

The declaration was made pursuant to Chapter XII of SEBI Master Circular No. SEBI/HO/DDHS/PoDI/P/CIR/2023/119 dated August 10, 2021, updated as on July 7, 2023, read with SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPODI/P/CIR/2023/172 dated October 19, 2023. Company Secretary Neerja Karandikar signed the compliance document, which was duly stamped and submitted to the exchange's Listing Compliance Department.

Key Financial Details

The company provided specific details as required under the SEBI framework, highlighting its financial position as of March 31, 2026:

Corporate Information

Transchem Limited, incorporated in 1976, operates from its registered office at Maker Chambers IV, Nariman Point, Mumbai. The company's declaration was signed by key officials including Company Secretary Neerja Karandikar and Chief Financial Officer Sarita Maharao, both of whom can be contacted at the company's main telephone number +91 22 43347000.

Framework Implications

The Large Entities Framework under SEBI regulations applies to companies meeting specific borrowing thresholds and other criteria. By declaring non-applicability, Transchem Limited confirms that it falls outside these parameters for FY26, thereby exempting it from certain additional compliance requirements that apply to larger corporate entities. The company's nil outstanding borrowings as of March 31, 2026, serves as a key factor supporting this declaration.