Unaudited Financial Result

26th October, 2026 The Secretary The Secretary BSE Ltd. National Stock Exchange of India Ltd. Corporate Relationship Dept., Exchange Plaza, Plot no. C/1, G Block, 14th floor, P.J. Tower, Bandra-Kurla Complex, Dalal Street, Fort Bandra (E), Mumbai- 400 001 Mumbai- 400 051 Stock Code-524129 Stock Code- VINYLINDIA Sub: Unaudited Financial Results for the Second Quarter and Half Year ended 30.09.2026. Dear Sir, We wish to inform you that the Board of Directors of the Company, at its meeting held on 26th October, 2026 have inter-alia approved unaudited Financial Results for the Second Quarter and Half Year ended 30th September, 2026. Pursuant to the provisions of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations), we enclose the following: 1. Unaudited Financial Results for the Second Quarter and Half year ended 30th September, 2026. 2. Copy of Limited Review Report on the said results issued by M/s. Mehul Gada & Associates, Statutory Auditors of the Company. The meeting of the Board of Directors of the Company commenced at 12:00 noon and concluded at 1:00 p.m. Thanking you, Yours faithfully, For VINYL CHEMICALS (INDIA) LIMITED AARTI FALORH COMPANY SECRETARY FCS:8726 Encl: a/a VINYL CHEMICALS (INDIA) LIMITED CIN: L24100MH1986PLC039837 REGD. OFFICE : 7th Floor, Regent Chambers, Jamnalal Bajaj Marg, 208, Nariman Point, Mumbai - 400 021. Tel: 22822708/69829000 E-mail: cs.vinylchemicals@pidilite.com Website: www.vinylchemicals.com STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED 30.09.2026 (Rs. In lakhs) Sr. For the Quarter ended For the Six Months ended For the Year Particulars No. 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.e0n3d.e2d026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Total income (a) Revenue from operations 21857 9964 15189 31821 30312 65244 (b) Other income (124) 628 127 504 536 1119 Total income 21733 10592 15316 32325 30848 66363 2 Expenses (a) Purchase of traded goods 18300 16575 14601 34875 31860 58940 (b) (Increase)/decrease in inventories of traded goods 1757 (7631) (41) (5874) (2959) 3071 (c) Employee benefits expense 196 211 136 407 279 651 (d) Finance costs 14 4 3 18 4 8 (e) Depreciation and amortisation expense 3 3 3 6 6 12 (f) Foreign exchange difference expense/(income) # (176) 472 164 296 551 1007 (g) Other expenses 110 69 62 179 117 456 Total expenses 20204 9703 14928 29907 29858 64145 3 Profit before exceptional items & tax (1-2) 1529 889 388 2418 990 2218 4 Exceptional items - - - - - - 5 Profit before tax (3-4) 1529 889 388 2418 990 2218 6 Tax expense: (a) Current tax 368 330 162 698 235 482 (b) Deferred tax 20 (103) (62) (83) 22 86 7 Profit for the period (5-6) 1141 662 288 1803 733 1650 8 Other comprehensive income: Items that will not be reclassified to profit or loss (1) (2) (1) (3) (3) (7) Income tax relating to items that will not be reclassified to profit or loss 9 Total comprehensive income for the period (7+8) 1 ,140 660 2 87 1,800 730 1,643 10 Paid-up equity share capital (Face value of share: Re.1) 183 183 183 183 183 183 11 Other equity 12842 12 Earnings per share in Rs. - Basic @ 6.24 @ 3.61 @ 1.58 @ 9.83 @ 3.99 8.99 - Diluted @ 6.24 @ 3.61 @ 1.58 @ 9.83 @ 3.99 8.99 #Includes forward premium @For the period only and not annualised UNAUDITED STATEMENT OF ASSETS AND LIABILITIES AS AT 30.09.2026 (Rs. in lakhs) Sr.No. Particulars As at 30.09.2026 As at 31.03.2026 Unaudited Audited A ASSETS 1 Non-current assets (a) Property, Plant and Equipment 7 2 76 (b) Intangible Assets 7 9 (c) Deferred Tax Assets (Net) 1 9 - (d) Other non-current assets 1 85 83 (e) Income Tax Asset (net) 1 97 Total Non-Current Assets 283 3 65 2 Current assets (a) Inventories 9 ,130 3,256 (b) Financial Assets (i) Other Investments 1 ,988 5,211 (ii)Trade receivables 1 5,039 12,341 (iii)Cash and cash equivalents 1 1 2 29 (iv)Bank balances other than (iii) above 7 89 7 63 (v) Loans & Other financial assests 3 6 3 32 (c) Other current assets 1 ,269 8 36 Total Current Assets 2 8,262 22,968 TOTAL ASSETS 28,545 23,333 B EQUITY AND LIABILITIES Equity (a) Equity Share Capital 183 1 83 (b) Other Equity 1 3,359 12,842 Total Equity 1 3,542 13,025 Liabilities 1 Non-current liabilities (a) Financial Liabilities Borrowings 49 49 (b) Provisions 101 85 (c) Deferred tax liabilities (Net) - 65 Total Non-Current Liabilities 150 1 99 2 Current Liabilities (a) Financial Liabilities (i) Borrowings - - (ii) Trade Payables - Total Outstanding Dues of Micro Enterprises & Small Enterprises - 5 - Total Outstanding Dues of Creditors other than Micro Enterprises & Small Enterprises 1 4,008 9,582 (ii) Other financial liabilities 644 4 95 (b) Provisions 18 17 (c) Other current liabilities 10 10 (d) Current Tax Liabilities (Net) 173 - Total Current Liabilities 1 4,853 10,109 TOTAL EQUITY AND LIABILITIES 28,545 23,333 UNAUDITED STATEMENT OF CASH FLOWS FOR SIX MONTHS ENDED 30.09.2026 (Rs. in lakhs) Sr.No. Particulars For Six Months ended 30.09.2026 30.09.2025 Unaudited Unaudited Cash flows from operating activities Profit/(loss) before tax 2418 9 90 Adjustments for: Interest income ( 23) (17) Net (gain)/loss on sale of current investments ( 242) (413) Net (gain)/loss on financial liabilities designated as at fair value through profit or loss - (309) Net (gain)/loss on financial assets mandatorily measured at fair value through profit or loss 1 0 2 02 Profit / (Loss) on disposal of Property, Plant and Equipment (net) - 5 Finance costs 1 8 4 Remeasurement of defined benefit obligations through OCI ( 4) (4) Depreciation & amortization of non-current assets 2,183 464 Movements in working capital: Decrease/(increase) in inventories ( 5,874) ( 2,959) Decrease/(increase) in trade & other receivables ( 2,698) 1,406 (Increase)/decrease in other assets ( 68) 2 55 Increase/(decrease) in trade payables 4,412 ( 4,592) Increase/(decrease) in provisions 1 7 14 Increase/(decrease) in other liabilities ( 75) (86) Cash generated from Operations (2103) (5498) Interest and other finance expenses ( 18) ( 4) Income taxes paid ( 300) ( 523) A Cash Flow before extraordinary items (2421) (6024) Cash flows from investing activities Payments to purchase of investments ( 31,514) ( 30,839) Proceeds on sales of investments 3 4,978 3 7,882 Payments for purchase of Property, Plant & Equipment including Capital advance - ( 63) Procees from disposal of Property, Plant & Equipment - 2 7 Interest received 23 1 7 B Net cash flows from/(used in) investing activities 3 ,487 7 ,024 Cash flows from financing activities Dividend paid (including dividend tax,where applicable) on equity shares ( 1,284) ( 1,284) C Net cash flows from/(used in) financing activities ( 1,284) ( 1,284) Net increase/(decrease) in cash and cash equivalents (A+B+C) ( 218) ( 284) Cash and cash equivalents at the beginning of the period 2 29 9 97 Cash and cash equivalents at the end of the period 1 1 7 13 Components of cash and cash equivalents Cash on hand - - Balances with banks - in current accounts 1 1 7 13 Total cash and cash equivalents 1 1 7 13 Notes: 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 26th October, 2026. 2. The Statutory Auditors have carried out a 'Limited Review' of the financial results for the quarter and six months ended 30th September, 2026 and have issued an unmodified opinion. 3. The Company's current business activity has only one primary reportable segment, namely Trading in Chemicals. 4 The Company does not have any subsidiaries, associate or joint venture companies. 5 Previous period's figures are regrouped/reclassified wherever necessary. Mumbai M.B. PAREKH Dated: 26th October, 2026 Chairman & Managing Director (DIN: 00180955) Mehul Gada & Associates Chartered Accountants A-103, Satellite Park CHS Ltd, Caves Road, Jogeshwari East, Mumbai- 400060. Mob: +91 80800-18122 Email: contac [Showing first 8,000 characters — download PDF for full document]