BSEBoard Meeting1d ago · 16 Oct 2026, 05:07 pm
Outcome of Board Meeting
Paushak Ltd · 532742
✦ AI SummaryResults
Paushak Ltd has announced its unaudited financial results for the quarter and half year ended 30th September, 2026, with revenue from operations at Rs 8,932 lacs and total income at Rs 9,135 lacs. The company has reported a profit before tax of Rs 1,860 lacs and a profit after tax of Rs 1,351 lacs. The company's total assets stand at Rs 68,450 lacs, with total equity at Rs 50,427 lacs and total liabilities at Rs 18,023 lacs.
Analysis Scores
Earnings Impact8/10
Growth Catalyst5/10
Governance Concern2/10
Regulatory Risk1/10
Balance Sheet Risk6/10
Liquidity Impact9/10
Market Sentiment6/10
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Paushak Ltd - 532742 - Board Meeting Outcome for Outcome Of Board Meeting
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Date: 15th October, 2026
To, To
The Manager, The Manager,
Department of Corporate Services, Listing Department,
BSE Limited National Stock Exchange of India Ltd.
P. J. Towe rs, Dalal Street, 'Exchange Plaza', Sandra Kurla Complex,
Fort, Mumbai - 400 001 Sandra (E), Mumbai - 400 051
BSE Scrip Code: 5327 42 NSE Symbol: PAUSHAKL TD
Dear Sir/ Madam,
Sub: Outcome of Board Meeting
With reference to the captioned matter, the exchange is hereby informed that the
Board of Directors of the Company at its meeting held today, has inter alia approved
the Unaudited Financial Results of the Company for the quarter and half year ended
on 3Qth September, 2026.
We enclose herewith the Unaudited Financial Results of the Company for the quarter
and half year ended on 3Qth September, 2026 along with the Limited Review Report
issued by Statutory Auditors.
The time of commencement of the Board meeting was 4:30 p.m. and the time of
conclusion was 5:00 p.m.
We request you to kindly take the same on your record.
Thanking you,
Yours faithfully,
For Paushak L" ited
Sagar Gandhi
Company Secretary
Encl: A/a
Paushak Limited
CIN: L51909GJ1972PLC044638,
PAN: AAACD5006G
Panelav, Taluka Halal, Dist. Panchmahal, Gujarat, {INDIA) - 389 350. e~,·· • -.
Phone: +91- 2676 - 664403 / 664412 C E RT I F I E D
ISO 9001
ISO 14001 ,.,
Regd. Office: Alembic Road, Vadodara, Gujarat, (INDIA) - 390 003. I S O 4 5 O O 1 l•l•l·l#ilil
Phone: +91 - 265 - 6638170 / 2280550 / 2280880 / 3007300 Resi:1onsible Care® D4·Mlitf.1
www.paushak.com • info@paushak.com OUII COMMITMENT TU SUSTAINAalUTY
PAUSHAK LIMITED
CIN:L51909GJ1972PLC044638
REGD. OFFICE: ALEMBIC ROAD,VADODARA-390 003.
Tel: 0265-6637000
Website: www.paushak.com I Email: investors@paushak.com
Statement of Unaudited Financial Results for the Quarter and Half Year ended 30th September, 2026
Rs in lacs
Quarter Ended Six Month Ended Year Ended
Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026
(Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited)
1 Revenue from Operations 8,932 8,355 5,878 17,287 11,466 21,860
2 Other Income 203 315 105 518 293 1,211
Total Income 9,135 8,669 5,982 17,805 11,759 23,071
3 Expenses:
(a) Cost of Materials consumed 2,863 2,899 1,537 5,763 2,623 5,724
(b) Change in inventories of finished goods, semi-finished
547 (280) 9 267 (93) (1,147)
goods and work-in-progress
(c) Employee benefits expense 909 966 976 1,875 1,960 3,976
(d) Finance Costs 135 136 4 271 8 111
(e) Depreciation and amortisation expense 844 842 447 1,686 853 2,138
(f) Other expenses 1,978 2,203 1,876 4,181 3,710 7,228
Total Expenses 7,275 6,768 4,848 14,043 9,062 18,030
4 Profit before Tax 1,860 1,902 1,134 3,761 2,697 5,041
5 Tax Expense:
(a) Current Tax 274 249 (66) 523 75 350
(b) Deferred Tax 235 142 339 376 557 759
6 Profit after tax 1,351 1,510 861 2,862 2,065 3,933
7 Other Comprehensive Income
A (i) Item that will not be reclassified to profit or loss 347 2 8 349 10 (103)
(ii) Income tax relating to item that will not be reclassified to
(47) (0) (2) (47) (2) 14
profit or loss
B (i) Item that will be reclassified to profit or loss - - - - - (785)
(ii) Income tax relating to item that will be reclassified to profit
- - 34 - 23 121
or loss
8 Total Comprehensive Income for the period 1,652 1,512 902 3,164 2,095 3,180
9 Paid up Equity Share Capital (Face Value of Rs 5/- each) 1,233 1,233 308 1,233 308 1,233
10 Other Equity excluding Revaluation Reserves 38,363
11 Earnings per equity share (Refer note 3)
Basic & Diluted (in Rs.) 5.48 6.13 3.49 11.61 8.37 15.95
Notes:
1 The above results were reviewed by the Statutory Auditors, recommended by the Audit Committee and approved by the Board of Directors of the
Company.
2 The Company is engaged in the business of Speciality Chemicals only and therefore, there is only one reportable segment.
3 The Earning Per Share in respect of the previous periods has been restated to the extent applicable, to give effect of sub-division of shares and
allotment of bonus shares in line with requirement of IND AS 33 'Earnings per share'.
4 The previous quarters'/year's figures have been regrouped/rearranged wherever necessary to make it comparable with the current quarter/period.
Date : 16th October, 2026
Place : Vadodara
visit us on : www.paushak.com
PAUSHAK LIMITED
CIN: L51909GJ1972PLC044638
REGO. OFFICE: ALEMBIC ROAD, VADODARA-390 003.
Tel: 0265-6637300 I Website: www.paushak.com I Email: investors@paushak.com
Statement of Assets and Liabilities
Rs. in Lacs
As at As at
Particulars 30.09.2026 31.03.2026
(Unaudited) (Audited)
ASSETS
Non-current assets
Property, Plant and Equipment 37,475 37,663
Capital Work-in-progress 1,616 2,617
Other Intangible Assets 2 4
Financial Assets - Investments 12,942 12,239
Other Financial Assets 259 288
Other Non - Current Assets 18
Total Non Current Assets1-------5=2",2-=9'-5= -l-------5=2.,c8::.2.::-8= --i
Current assets
Inventories 3,648 3,664
Financial Assets
- Investments 3,812 2,735
- Trade receivables 7,718 5,486
- Cash and Cash Equivalents 272 2
- Bank Balance other than cash and cash equivalents 83 72
- Other Financial Assets 101 65
Other current assets 521 1,142
Total Current Assets1-- ...1:..6..:2,..1..:..5..::.5..= _1------..:1..3..:..,c1..:.6..::-6= --i
TOTAL ASSETS 68,450 65,994
EQUITY AND LIABILITIES
Equity
Equity Share Capital 1,233 1,233
Other Equity 50,427 47,879
Total Equity f-------51-',_66_0--+- 4_9,'1-_12---l
Liabilities
Non-Current Liabilities
Financial Liabilities
- Borrowings 5,250 6,000
Provisions 196 202
Deferred Tax Liabilities (Net) 4,238 3,815
Other Non Current Liabilities 304 321
Total Non Current Liabilities1---------'9--,'9-'-8'-7 f-------1-0'-',-3'-3'-7 '
Current Liabilities
Financial Liabilities
- Borrowings 1,500 1,694
- Trade Payables
- Total outstanding dues of micro enterprises and small
enterprises 123 211
- Total outstanding dues of creditors other than micro enterprises
3,748 2,856
and small enterprises
- Other Financial Liabilities 831 1,408
Other Current Liabilities 100 149
Provisions 112 107
Current Tax Liabilities (Net) 390 120
Total Current Liabilities 1--------"6 -, '-8 "-0 -'_3 ; _1--------'6 --,5 '-'4 --4 - l
Total Liabilities 1------...1:..6..:~,79_1; _1-- ..:1..6..:..,c8.::.8.::=2- 1
TOTAL EQUITY AND LIABILITIES 68,450 65,994
Date : 161 October, 2026
Place : Vadodara
v1s1t us on : www.paushak.com
PAUSHAK LIMITED
STATEMENT OF CASH FLOW
Rs in Lacs
For the Period ended For the Period ended
Particulars 301 h September, 2026 30th September, 2025
(Unaudited) (Unaudited)
A CASH FLOW FROM OPERATING ACTIVITIES:
Net Profit before tax 3,761.36 2,697.02
Adjustments for:
1 Depreciation 1,686.25 852.98
2 Interest Charged 267.39 6.35
3 Interest Income (162.48) (162.80)
4 Dividend Income (28.17) (37.76)
5 Unrealised Foreign Exchange Loss/(Gain) 13.91 (17.19)
6 Loss/(Gain) on Sales of Property, Plant & Equipment 33.07 25.54
7 Gain on Redemption of Investments (61.17) 16.75
8 Fair value change of Financial Investments (223.53) (66.99)
9 Government Grant (16.65) (16.65)
Operating profit before change in working capital 5,269.97 3,297.25
Adjustments for (lncrease)/Decrease in Operating Assets:
Inventories 16.76 (135.79)
Trade Receivables (2,247.86) (177.60)
Other Current Financial Assets (24.15) (13.91)
Other Current Assets 620.69 (143.66)
Other Non Current Financial Assets (0.53) 0.44
Adjustments for (lncrease)/Decrease in Operating Liabilities:
Trade Payables 805.69 20.17
Other Current Financial Liabilities (36.94) (59.99)
Other Current Liabilities (48.46) (30.75)
Current Provisions (23.58) (6.85)
Non Current Provisions (6.47) (22.15)
Cash generated from operations 4,325.11 2,727.15
Income Tax Paid (253.13) (258.70)
NET CASH INFLOW FROM OPERATING ACTIVITIES A 4,071.98 2,468.45
B CASH FLOW FROM INVESTING ACTIVITIES:
1 Purchase of Property, Plant & Equipment/ CWIP and
(1,083.28) (6,257.24)
Capital Advance
2 Proceeds from Sale of Property, Plant & Equipment 20.23 33.63
3 Net Proceeds from Investments (1,251.00) 690.70
4 Intere
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