Galaxy Surfactants Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showing mixed performance with strong revenue growth offset by exceptional charges. The Board of Directors approved the consolidated and standalone financial results at their meeting held on February 13, 2026.

Consolidated Financial Performance

The company's consolidated operations demonstrated robust revenue growth during the quarter. Revenue from operations reached ₹1,329.49 crores in Q3FY26, representing a significant 27.6% increase from ₹1,041.69 crores in Q3FY25. Sequential growth was modest at 0.3% compared to Q2FY26's ₹1,326.17 crores.

For the nine-month period ended December 31, 2025, consolidated revenue from operations grew substantially to ₹3,933.58 crores from ₹3,078.74 crores in the corresponding period last year, marking a 27.8% increase. However, profit after tax for the nine-month period declined to ₹204.95 crores from ₹229.04 crores in the previous year.

Exceptional Items Impact

The company's profitability was significantly affected by exceptional items worth ₹11.88 crores during Q3FY26. These charges relate to the implementation of new Labour Codes notified by the Government of India on November 21, 2025. The exceptional items include:

• Increase in Gratuity: ₹9.66 crores
• Increase in Leave Encashment: ₹2.22 crores

These charges represent past service costs that must be immediately recognized under Ind AS 19 - Employee Benefits due to plan amendments resulting from the new labour legislation.

Standalone Performance

The standalone financial results showed more pronounced challenges compared to consolidated performance. Standalone revenue from operations for Q3FY26 was ₹867.69 crores, up 19.3% from ₹727.32 crores in Q3FY25 but down 5.6% sequentially from ₹918.97 crores in Q2FY26.

For the nine-month period, standalone revenue increased to ₹2,660.73 crores from ₹2,187.02 crores, while profit after tax declined to ₹107.94 crores from ₹129.78 crores in the previous year.

Earnings Per Share and Other Metrics

Consolidated basic earnings per share for Q3FY26 stood at ₹16.63 compared to ₹18.22 in Q3FY25. For the nine-month period, basic EPS was ₹57.81 versus ₹64.60 in the corresponding period last year. The company maintained its paid-up equity share capital at ₹35.45 crores with a face value of ₹10 per share.

Legal Proceedings Update

The company continues to face proceedings initiated by Gujarat Industrial Development Corporation (GIDC) regarding land utilization. The land in question has a carrying value of ₹73.10 crores as of December 31, 2025. The company has been granted an interim stay and management believes it has a strong legal case, with no provision considered necessary at this stage.

Galaxy Surfactants operates in the manufacture of surfactants and specialty ingredients for personal care and home care industries, with operations spanning across multiple geographies through its subsidiaries including entities in Egypt, Americas, Mauritius, Germany, and Mexico.

Galaxy Surfactants Limited has announced an analyst and investor conference call to discuss its quarterly performance, scheduled for February 16, 2026. The call represents a key communication initiative with stakeholders regarding the company's operational and financial results.

Conference Call Details

The earnings call has been scheduled with the following specifications:

Management Participation

The conference call will feature participation from senior management representatives who will present and discuss the company's performance metrics:

• K. Natarajan - Managing Director
• Vaijanath Kulkarni - Executive Director & COO
• Abhijit Damle - CFO

This management lineup ensures comprehensive coverage of strategic, operational, and financial aspects of the company's performance during the discussion.

Access Information

Galaxy Surfactants has provided multiple access options for participants, including domestic and international dial-in numbers:

Regulatory Compliance

The announcement was made in compliance with Regulation 30(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The notification was formally communicated to both the National Stock Exchange of India Limited and BSE Limited on February 05, 2026, by Company Secretary Niranjan Ketkar.

Participants are encouraged to pre-register for the call, and detailed information is available on the company's website at www.galaxysurfactants.com . The event coordination is being managed by Strategic Growth Advisors Pvt. Ltd., with contact persons Mandar Chavan and Rahul Agarwal available for queries.