Financial Results for the quarter and half year ended September 30 2026

{-) : GF, l" & 2"" Floor, Prasanna House, Associated Society, Opp. Radhakrishna Park, Nr. Akota Stadium, ■ Akota, Vadodara - 390020 e : 0265-3599941 / 2331060 CD : +91-91732-02343 I +91-63552-89986 IND I A e : office@smb-ca.com ® : www.smb-ca.com CHARTERED ACCOUNTANTS Independent Auditor's Review report on Unaudited Quarterly and Year to Date Unaudited Financial Results of Chemcon Speciality Chemicals Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review Report to, The Board of Directors Chemcon Speciality Chemicals Limited 1. We have reviewed the accompanying statement of Unaudited financial results ('the Statement') of Chemcon Speciality Chemicals Limited ('the Company') for the quarter ended on September 30, 2026, and year to date from April 01, 2026, to September 30, 2026, attached herewith being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, read with the Circular is the responsibility of the Company's management and has been approved by the Board of Directors of the Company, our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the statement in accordance with Standards on Review Engagement (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be in an audit. Accordingly, we do not express an audit opinion. Page 1 of 2 Shah Mehta & Bakshi Chartered Accountants 4. In our opinion and to the best of our information and according to the explanations given to us, the Statement: a) Is presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended; and b) Based on our review conduct above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognised accounting practices and policies has not disclosed the information required to be disclosed in terms of the Regulation, read with the Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Shah Mehta & Bakshi Chartered Accountants Firm Registration No: 103824W Partner Membership No.: 142116 UDIN: 1,14-2.1-1.,0~oC.lJWlV'V Vadodara Date: September 24, 2026 Page 2 of2 CHEMCON SPECIALITY CHEMICALS LIMITED (An ISO 9001:2015 and ISO 14001:2015 Certified Company) Regd. Office: Block Number 355, Manjusar Kunpad Road, Manjusar Village, Taluka Savli, Vadodara 391775, Gujarat. STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & HALF YEAR ENDED SEPTEMBER 30, 2026 {in>; Lakhsl Quarter Ended Half Year Ended Year Ended Particulars 30-09-2026 3~2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Income I Revenue From Ooerations 6 544.88 6 648.68 5,371.42 13,193.56 10 723.22 23,997.89 II Other Income 355.57 372.38 394.67 727.96 766.36 1,545.27 Ill Total Income 6,900.45 7,021.06 5,766.09 13,921.52 11,489.58 25,543.16 IV Ex""nses Cost of Materials Consumed 3,217.98 4,226.76 3,278.62 7,444.74 6,159.03 14,598.89 Purchases of Stock-in-trade 429.17 222.91 304.01 652.08 376.03 646.37 Changes in Inventories of Finished Goods, Stock-in-Trade and Work-in-Process 363.85 (761.25) (161.96 (397.40) 32.55 343.31 Emolovee benefit exoenses 535.77 570.30 494.19 1,106.07 991.85 2,006.30 Finance costs 67.04 85.38 9.32 152.42 43.36 211.29 Deoreciation and amortisation exoenses 380.15 374.98 276.76 755.14 549.18 1,155.32 Other exoenses 894.25 846.80 770.93 1,741.05 1,700.33 3 385.81 Total expenses (IV} S 888.21 S 565.88 4971.87 11454.10 9 852.33 22 347.29 V Profit/(Lossl BaforeTaxllll-lVl 1,012.24 1,455.18 794.22 2,467.42 1,637.25 3,195.87 VI Tax Expense 260.34 358.89 219.57 619.23 423.89 836.05 CurrentTax -Current tax 248.07 352.32 195.89 600.39 405.73 746.42 -Taxes for earlier years 14.97 14.97 16.81 Deferred Tax (Creditl/Char~e 12.27 6.57 8.71 18.84 3.19 72.82 VII Net Profit/ (Loss) for the Period/Year (V-VI) 751.90 1,096.29 574.65 1,848.19 1,213.36 2,359.82 VIII Other Comorehensive Income (0.65) (0.65) IS.OS (1.30 (10.10) 26.01 a) (i) Items that will not be reclassified to profit/ loss (0.87 (0.87) (6.75 (1.74 (13.50) 34.76 (ii) Income tax relatin~ to items that will not be reclassified to orofit or loss 0.22 0.22 1.70 0.44 3.40 (8.75 bl lil Items that will be reclassified to orofit / Loss IX Total Comprehensive income for the Period/Year (Vll+VIII) 751.25 1,095.64 569.60 1,846.89 1,203.26 2,385.83 X Earning Per equity Share: ( Face Value of Rs 10/-each) (For the period not annualised) Basic (in>;) 2.05 2.99 1.57 5.05 3.31 6.44 Diluted ( In>;) 2.05 2.99 - 1.57 5.05 3.31 6.44 XI EQuitv Share Capital 3,663.07 3,663.07 3,663.07 3,663.07 3,663.07 3,663.07 XII Other Eauitv 44,116.82 44,650.95 44,650.95 M e,\p.1..11 r C'~ q_'<; ,y~ By order of the Board I~Cl) ~ ForChemcon Speciality Chemica~ · ed ~..._;--..... VADODARA. 3;l ~ [;" Kamalkumar Rajendra Aggarwa Place: Vadodara ·"" Cha'.rman & Managing Director Date : October 24, 2026 ~ DIN. 00139199 ® CHEMCON SPECIALITY CHEMICALS LIMITED (An ISO 9001:2015 and 15014001:2015 Certified Company) Regd. Office: Block Number 355, Manjusar Kunpad Road, Manjusar Village, Ta Iuka Savli, Vadodara 391TT5, Gujarat. tii:HZiH/1 Notes: 1 These Financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards ("Ind AS") prescribed under section 133 of the Companies Act, 2013 and read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. 2 The above results have been reviewed by Audit Committee and the Board of Directors have approved the above results at their meeting held on October 24, 2026 and have been subject to a limited review by the statutory auditors of the Company. 3 The Company is in the business of manufacturing of Specialty Chemicals. There is only one reportable segment in accordance with Ind AS 108-Operating Segments. 4 Figures of corresponding previous year/period(s) have been regrouped /rearranged wherever necessary, to make them comparable. 5 The Company has no subsidiary/ associate/ Joint Venture Company, as on September 30, 2026. 6 The above Financial Results of the Company are available on the Company's website www.cscpl.com and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. Place: VADODARA Date : October 24, 2026 ~ ce: Block Number 355, Manjusar Kun pad Road, Manjusar Village, Ta Iuka Savli, [Showing first 8,000 characters — download PDF for full document]