Chembond Chemicals Limited has announced its unaudited consolidated and standalone financial results for the quarter and nine months ended December 31, 2025. The Board of Directors approved these results during their meeting held on January 21, 2026, with the session commencing at 12:30 PM and concluding at 3:40 PM.

Consolidated Financial Performance

The company demonstrated strong operational performance in Q3 FY26, with consolidated revenue from operations showing significant growth compared to the previous year.

For the nine-month period ended December 31, 2025, the consolidated performance remained robust with revenue from operations reaching ₹22,476.65 lakhs compared to ₹21,425.86 lakhs in the corresponding period of the previous year, marking a growth of 4.90%. Net profit for the nine-month period stood at ₹2,317.39 lakhs versus ₹2,222.69 lakhs in the previous year, representing a 4.26% increase.

Standalone Results

The standalone financial results showed varied performance across different metrics for the quarter ended December 31, 2025.

Corporate Structure and Subsidiaries

The consolidated results include financial data from Chembond Chemicals Limited as the holding company along with its subsidiaries and step-down subsidiaries. The group structure comprises Chembond Water Technologies Limited, Chembond Distribution Limited, Chembond Calvatis Industrial Hygiene Systems Limited as subsidiary companies, and two step-down foreign subsidiaries in Malaysia and Thailand.

Regulatory Compliance and Audit

The financial results were prepared in accordance with Indian Accounting Standard 34 "Interim Financial Reporting" and reviewed by statutory auditors S H B A & Co. LLP. The company operates primarily in the manufacture of specialty chemicals, which is considered a single business segment under IND AS 108. The results reflect the impact of composite scheme of arrangement with comparative figures for December 31, 2024 being restated pursuant to NCLT order dated April 7, 2025.

Recent Developments

During the quarter, Chembond Water Technologies Limited completed the sale of its entire 40% equity stake in Rewasoft Solutions Private Limited on December 31, 2025, resulting in Rewasoft ceasing to be an associate company. The company has also adopted the new Labour Codes that became effective from November 21, 2025, with management assessing the impact as not material to the financial results.

Chembond Chemicals Limited has announced the completion of its stake sale in associate company Rewasoft Solutions Private Limited, disclosing the transaction details under Regulation 30 of SEBI Listing Regulations. The company divested its entire shareholding in the associate company for a total consideration of ₹2.00 lakhs.

Transaction Details

The stake sale involved Chembond Chemicals' complete exit from Rewasoft Solutions Private Limited through the disposal of its 40% shareholding. The transaction specifics are outlined below:

Financial Impact and Contribution

Rewasoft Solutions' contribution to Chembond Chemicals' financials during FY 2024-25 was minimal. The associate company contributed ₹4.60 lakhs to the group's net worth, representing 0.026% of the total. No turnover contribution was recorded as Rewasoft was consolidated using the net equity method, under which associate company turnover is not consolidated.

Buyer Profile and Related Party Aspects

Mr. Mohit S. Shah, the purchaser of the entire 40% stake, does not belong to Chembond Chemicals' promoter, promoter group, or group companies. However, the transaction qualifies as a related party transaction since Mr. Shah is a relative of a promoter/director of Rewasoft Solutions Private Limited.

The company has confirmed that the transaction was conducted at arm's length, with the share value derived as per applicable law. This ensures compliance with related party transaction norms and maintains transparency in the disposal process.

Regulatory Compliance

The stake sale was executed outside any scheme of arrangement, with Chembond Chemicals fulfilling all disclosure requirements under SEBI regulations. The transaction does not involve any slump sale, amalgamation, or merger arrangements, simplifying the regulatory compliance process.

The completion of this divestment allows Chembond Chemicals to exit its associate company investment while maintaining full regulatory compliance and transparency in the disposal process.