Rallis India Limited announced its unaudited financial results for the third quarter and nine months ended December 31, 2025, showcasing a mixed performance with strong revenue growth tempered by regulatory challenges. The Tata Group company's Board of Directors approved these results at their meeting held on January 20, 2026.

Financial Performance Overview

The company's quarterly performance presents a tale of two metrics, with robust top-line growth contrasting sharply with bottom-line pressures:

Nine-Month Performance Shows Resilience

The nine-month results demonstrate the company's underlying strength despite quarterly challenges. Revenue from operations reached ₹2,441 crores for the nine months ended December 31, 2025, representing a 9.31% increase from ₹2,233 crores in the corresponding period of the previous year. Net profit for the nine-month period grew substantially by 26.75% to ₹199 crores compared to ₹157 crores in the same period last year.

Exceptional Items Impact Quarterly Results

The quarterly performance was significantly affected by exceptional items totaling ₹35 crores, primarily driven by the implementation of new labour codes. On November 21, 2025, the Government of India notified four Labour Codes consolidating 29 existing labour laws. This regulatory change resulted in an incremental impact of ₹40 crores for the company, consisting primarily of gratuity provisions due to changes in wage definitions.

The exceptional items breakdown includes:

• Labour code impact: ₹40 crores (negative)
• Profit on sale of flats: ₹5 crores (positive)
• Net exceptional items: ₹35 crores (negative)

Operational Metrics and Cost Structure

The company's cost structure reflects the seasonal nature of its agri-inputs business. Cost of materials consumed increased to ₹323 crores in Q3FY26 from ₹271 crores in Q3FY25. Employee benefits expense remained relatively stable at ₹70 crores compared to ₹71 crores in the previous year's quarter. Other expenses rose to ₹133 crores from ₹125 crores, reflecting inflationary pressures and business expansion activities.

Business Outlook and Regulatory Considerations

Rallis India operates in the agri-inputs segment with a business model that is inherently seasonal and subject to weather conditions and cropping patterns. The company continues to monitor the finalization of Central and State Rules related to the new Labour Codes and expects to provide appropriate accounting adjustments based on future developments and government clarifications.

The financial results were reviewed by the Audit Committee and received an unmodified review conclusion from statutory auditors BSR & Co. LLP. The company maintains a debt-free status with minimal finance costs of ₹2 crores for the quarter, demonstrating strong financial health despite the current quarter's challenges.

Rallis India Limited has officially announced its quarterly earnings call schedule, informing investors and analysts about the upcoming discussion of its third quarter and nine months FY26 financial performance. The Tata Group company, operating in the domestic crop protection sector, has set the meeting for January 21, 2026, in compliance with regulatory requirements.

Meeting Schedule and Regulatory Compliance

The company has scheduled the analyst and institutional investor meeting pursuant to Regulation 30(6) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The meeting will focus on discussing the unaudited financial results for the third quarter and nine months ended December 31, 2025.

Conference Call Format and Participation

The earnings call will feature senior management of Rallis India Limited and follow a structured format. The session will begin with key comments from the management team, providing insights into the company's financial performance and operational highlights. Following the management presentation, participants will have the opportunity to engage in an interactive Question & Answer session.

Access Details and Contact Information

The company has provided comprehensive access information for domestic and international participants. Multiple dial-in numbers have been arranged to accommodate investors from different regions.

Management Contacts

For additional information regarding the earnings call, investors can contact the company's designated officials. Bhaskar Swaminathan, CFO, and Chirjeev Singh Arneja are the primary contacts, reachable at +91 22 6232 7400. The company has also provided specific email addresses including bhaskar.s@rallis.com , chirjeev.singh@rallis.com , and investor_relations@rallis.com for investor queries.

Corporate Information and Documentation

The earnings call announcement has been communicated to both BSE Limited and National Stock Exchange of India Limited, with the company trading under scrip code 500355 on BSE and symbol RALLIS on NSE. The official communication was signed by Sariga P Gokul, Company Secretary & Compliance Officer, and the information is also available on the company's website at www.rallis.com . This scheduled earnings call represents Rallis India Limited's commitment to maintaining transparent communication with its investor community regarding its financial performance and business developments.