Continental Chemicals Limited has submitted its quarterly compliance report to the Bombay Stock Exchange, detailing the utilization of funds raised through preferential issue for the quarter ended December 31, 2025. The filing, made pursuant to Regulation 32 of SEBI (LODR) Regulations, 2015, confirms adherence to regulatory disclosure requirements.

Fund Raising Details

The company's preferential issue was completed on October 14, 2019, raising ₹1.63 crore for working capital requirements. The filing provides a comprehensive overview of how these funds have been deployed over the years since the initial raising.

Compliance and Utilization Status

The quarterly statement confirms that there has been no deviation or variation in the use of funds raised through the preferential issue. The company has maintained its original allocation strategy, with all funds directed toward working capital as initially disclosed to investors.

Key compliance highlights include:

• No deviation from original fund utilization objectives
• No changes in terms of contract or objects requiring shareholder approval
• Audit committee review and approval completed
• Full fund utilization achieved in quarter ended December 31, 2023

Regulatory Framework

The filing demonstrates Continental Chemicals' commitment to maintaining transparency in fund utilization reporting. Under SEBI regulations, listed companies must regularly disclose any deviations or variations in the use of funds raised from the public or through preferential allotments.

The statement was signed by Company Secretary Sakshi Dhawan and Managing Director Naresh Kumar Chibba, confirming the accuracy of the reported information. This quarterly filing reinforces the company's adherence to corporate governance standards and regulatory compliance requirements in the Indian capital markets.

Continental Chemicals Limited has delivered a strong financial performance for the third quarter of FY26, with the Board of Directors approving unaudited results that demonstrate significant growth across key financial metrics. The company's results for the quarter ended December 31, 2025, were reviewed by the Audit Committee and approved by the Board in their meeting held on January 12, 2026.

Quarterly Financial Performance

The company's Q3FY26 performance showed marked improvement compared to the previous year. Continental Chemicals reported substantial growth in profitability while maintaining steady operational revenue.

Nine-Month Performance Analysis

The nine-month period ended December 31, 2025, showcased even stronger growth momentum for Continental Chemicals. The company demonstrated consistent improvement in operational efficiency and profitability metrics.

Expense Management and Operational Efficiency

Continental Chemicals maintained disciplined cost management during Q3FY26. Total expenses for the quarter stood at ₹27.61 lakh compared to ₹29.98 lakh in Q3FY25, representing a decrease of 7.90%. Key expense components included:

• Employee Benefits Expense: ₹14.45 lakh (vs ₹14.19 lakh in Q3FY25)
• Other Expenditure: ₹10.34 lakh (vs ₹13.06 lakh in Q3FY25)
• Finance Cost: ₹1.07 lakh (vs ₹0.95 lakh in Q3FY25)
• Depreciation: ₹1.75 lakh (vs ₹1.78 lakh in Q3FY25)

Tax Position and Comprehensive Income

The company's tax expense for Q3FY26 was ₹1.17 lakh, significantly lower than ₹4.08 lakh in the corresponding quarter last year. This included current tax of ₹1.44 lakh and a deferred tax benefit of ₹0.27 lakh. Total comprehensive income for the quarter reached ₹13.54 lakh compared to ₹9.83 lakh in Q3FY25.

Corporate Structure

Continental Chemicals Limited maintains a paid-up equity share capital of ₹224.90 lakh with a face value of ₹10 per share. The company operates in a single business segment and follows Indian Accounting Standards (Ind AS) for financial reporting. The results have been prepared in accordance with Regulation 33 of SEBI (LODR) Regulations, 2015, and reviewed by statutory auditors SSVS & CO., Chartered Accountants.