Financial Results for Quarter 2 ended 30.09.2026

Gujarat Alkalies and Chemicals Limited (Promoted by Govt. of Gujarat) RegdO.ff ic&e W ork: sP .OR.a no-3t9i1 35D0i.sV ta.d od(aGruaj aIrNaDtI)A Phon:e+ 91-265-6F1a1:x1+ 09010- 265-6111012 Webstei:ww w.gacl.CcIoNNm O :L 24110GJ1973PLC002247 Promoting Green Technology Ref.S:E C/SE/2026/ 5th Novembe2r0,2 6 BSEL td. NatioSntaolc Ekx chanogfeI ndiLat d. PhiroJzeee jeebThoowye rs "ExchanPglea zaC"-,1 B,l oc'kG ' DalaSlt reet Bandra-KCuormlpal ex MUMBAI: 4 000 01 Sandr(aE ast) MUMBAI: 4000 51 CompanyC odeN o�: 530001 CompanyC odeN o.: G UJALKALI DearS ir/Madam, Reg.O:u tcomeo ft heB oardM eetinhge ldo n5 th November20,2 6 fora pprovoafl Standalo&n Ceo nsolidaUtne-da udit(ePdr ovisioFnianla)n ciRaels ultfso r theS econdQ uartearn dH alyfe are ndedo n3 0th Septembe2r02,6 . 1. Pursuatnott heR egulati3o0n s3 3o fS EBI( ListOibnlgi gatainodnD si sclosure RequiremeRnetgsu)l ati2o0n1�s .,w ee nclohseer ewitthhef ollowing: a. StandaloCnoen solidUant-eadu di(tPerdo visiFoinnaalncRieaslu lftostr h e SecondQ uartearn d Halfy eare ndedo n 301 Septembe2r0,2 6a s recommendbeyd theA udiCto mmittaened a pprovebdy theB oardo f Directooftr hse C ompanayt i tMse etihnegl tdo daiy. e5t.h N ovembe2r0,2 6. The Boar.:i Meetincgo mmenceda t 10:00A .M.a nd concludaetd t1 ,· .2 O Ane xtraocfSt t andalonCeo nsolidUant-eadu di(tPerdo visiFoinnaaln)c ial Resulftostr h eS econQdu artaenrdH alyfe aern deodn 3 0tShe ptemb2e0r2,6 tob ep ublisihnet dh en ewspapearnsd; c. LimitReedv ieRwe poritsss uebdyt heS tatutAourdyi tfoortr h eS tandalone ConsolidUant-eadu di(tPerdo visiFoinnaaln)cR ieaslu lotfst heC ompanfyo r theS econQdu artaenrd H alyfe aern deodn 3 0tShe ptemb2e0r2,6 . We requeysotu t ok indtlayk teh.ea bovoen r ecord. Thankiynogu , Yourfsa ithf!fAully, foGr J RATA LIESA ND CHEMICALLSI MJTED COMP Y S CRETARY EXECUTIVDE ECTOR( LEGALC,C CSR) enc:la sa bove E-mai:cl o sec@gacl.co.in DaheCjo mpl:eP x. OD.a he-3j9 213T0aV.ia .g ,raD ist. Bharu(cGhu jt)aI rNaDIA Phone:+ 91-2641-613256 GUJARAT ALKALIES AND CHEMICALS LIMITED Regd. Ofcfi e: P.O. Ranoll VADODARA 391 350 CIN: L24110GJ1973PLC002247 IEM ai:li nvestor_relationcso@sgeacc@lg.accol.I.iW cneo;b. siin:tww ew .gacl.com STATEMENT OF STANDALONE UNAUDITEDF INANCIALR l!SULTS FOR THI! QUARTER AND SIXM ONTHS ENDED ON 30T" SEPTEMBER,2 026 [Rs. in Lakhs) Quarter Ended Six Months Ended Year Ended Particulars 30/09/2026 30106/2026 30/0912025 30/09/2026 30/09/2025 31/0312026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) I Revenue from Operations 1,35,750 1,24,491 1,08,319 2,60,241 2, 18,831 4,35,808 II Other Income 5,194 765 5,929 5,959 6,776 11,662 Ill Total Income ( I + II) 1,40,944 1,25,256 1,14,248 2,66,200 2,25,607 4,47,470 IV Expenses a) Cost of materials consumed 48,099 41,248 43,309 89,347 85,092 1,56,438 b) Purchases of stock-in-trade 174 224 - 398 - 1,792 Changes in inventories of finished goods, stock-in-trade and c) 1, 197 (3,695) (295) (2,498) 1,836 3,234 work-in-oroaress d) Employee benefits expense 9,839 9,670 11,029 19,509 19,909 37,047 e) Finance costs 1,535 1,616 1,577 3, 151 2,944 6,338 f) Depreciation and amortisation expense 10,441 10,313 10,394 20,754 20,581 41,448 g) Power, fuel & other Utilities 42, 181 37,098 30,670 79,279 60,263 1,35,532 h) Other expenses 17,268 17,778 16,216 35,046 32,679 61,244 Total Expenses (IV) 1,30,734 1,14,252 1,12,900 2,44,986 2,23,304 4,43,073 v Profit (Loss) before tax ( Ill -IV) 10,210 11,004 1,348 21,214 2,303 4,397 VI Tax expense I (benefits) Current Tax 1,633 1,739 227 3,372 391 103 Deferred Tax 653 3,925 (507) 4,578 (495) 2,210 VII Profit I (Loss) for the period ( V -VI ) 7,924 5,340 1,628 13,264 2,407 2,084 VIII Other Comprehensive Income a) (i) Items that will not be reclassified to profit or loss (5,177) 15,437 (22,927) 10,260 828 (42,804) (ii) Income tax relating to items that will not be reclassified to orofit or loss 448 (1,914) 4,019 (1,466) 600 6,761 b) (i) Items that will be reclassified to profit or loss 60 (165) - (105) - 23 (ii) Income tax relating to items that will be reclassified to (21) 58 - 37 - (8) orofit or loss Total Other Comprehensive Income (4,690) 13,416 (18,908) 8,726 1,428 (36,028) IX Total Comprehensive Income for the period ( VII + VIII ) 3,234 18,756 (17,280) 21,990 3,835 (33,944) x Paid-up equity share capital (Face Value per share Rs.10/-) 7,344 7,344 7,344 7,344 7,344 7,344 XI Other equity excluding revaluation reserve 5,49,747 Earning per equity share : (Face value of Rs.10/-each) (for the oeriod - not annualised\ a) Basic (in Rs.) 10.79 7.27 2.22 18.06 3.28 2.84 b) Diluted (in Rs.) 10.79 7.27 2.22 18.06 3.28 2.84 See accompanying notes to the financial results UNAUDITED STANDALONE BALANCE SHEET ASA T 30™ SEPTEMBER, 2026 I Ra. InLa ldll 1 As at As at Particulars 30/09/2028 31/0312026 Unauclted Audited I. ASSETS 1 Non-<:urrentAaaets (a)P roperty, Plant and Equipment 4,10,143 4,24,812 (b)R ight ofu sea sset 9,274 9,499 (c)C apital ...or1<·1ni>rogress 23,375 12,246 (d) Intangible Assets 29 32 (e)I ntangAisbsleetu sn derdevelopment 7 . (f) Flnanclal Assets (i)I nvestm:e nts a) Investmnet inJ oinVte nture 87,878 67,102 b ) Investment In Assocletes 5,176 1,943 c )O theirn vestments 1,40,983 1,30,481 (ii) Loans 133 185 (IU) OtheFrin ancial Assets 12,940 12,939 (f) Non CurrentT a�A sset(Nset ) 6,136 6,764 (g) Other Non-<:ur,.n. t Assets 8,582 7,290 6,82,634 6,73,273 Tollll Non-CurrentA sset& 2 Current Asseta (a)l nventoMes 58,541 45,014 (b)F inancial Assets Ol Other Investments t.789 1,774 (iQ Trade raceivabl4ls 57,804 40,727 (Ilcla)s ha ndce she quivalents 10.471 15,722 (iv)B ankB alanocteh etrh a(ni aibio)v e 13,238 1,396 (V) Loans 92 98 (vi) Other Financial Assets 6,815 4,072 (c)O theCru rrenAts sets 10,332 9,t86 1,58,860 1,17,987 Total CurrentA &aets Total Asse111 8,41,-494 7,91,280 II. EQUITY AND LIABILITIES 1 Equity (a)E qukSyh areC apkal 7,344 7,344 (b)O theErq uity 5,58,723 5,49,747 5,86,067 5,57,091 Total Equity 2 Lia bili lise Non-Current Liabilities (a)F inancial LiabUltles (i) Borrowings 27,191 24.006 (Ii) LeasLel abHtties 493 588 (ii) Other financial llabllitles 27,847 26,979 (b)P rovisions 20,430 21,189 (c)D eferrTaexd L iabllilles (Nell 68,084 62,088 Tot&l Non.Currant llabltliela 1,44,045 1,34,848 Current Liabilities (a) F11n1nciLalla bllitles Ill Borrowings 37,007 32,757 foi) leasLei abili1ies 178 171 (iiTira)c! eP ayables (AlT otaolu tstandduiensgo fM icro enterpraisneds 1,690 3,085 Smaleln terprises (6) Totaolut standdiunegso fc rediottohretshr an Micro 53,712 45,965 enlerorlses andS maH enterorlses (Iv) Other financial Rabllties 25,152 7,"445 (b)O theCru rreLniatbil ities 10,541 7,011 (c) Provisions 2,595 2,907 (d) Current Tax Llabllitles(N ot) 507 . Total Current Liabilities 1,31,382 99,321 2,75,427 2,34,189 Total Liabilities Total Equity and Llabllltlea 8,41,<194 7,11,260 See accompanyinnogt etos thfei nancrieaslu lts STANDALONE STATEMENT OF CASH FLOW FOR THE SIX MONTHS ENDED 30th SEPTEMBER, 2028 IN&. In Lakhsl 30/09/2111.6 30/09/2025 PARTICULARS Unaudited Unaudllio<I A �e.:lliE L.Qlti!E BQMQ l!a!alltiSj6 i<IDllili:&· Net Profit I (Loss) Before Tax 21,214 2,303 A!11!11lm11ol1E 21:; Addition I (Deduction) DepreciaatniodAmo nr tislllion Expenses 20,754 20,580 InterIenscto me (286) (484) Aroortlsatlon of FinancGiuaalr anOtbelei gation (555) (489) Dividend Re<:elved (4, 172) (3,090) InterEexspte nse 3,151 2,944 Net( ProIf L�o)s osn S ele of PropePrltay&n tE qupment 10 50 Net( GaiIn L)o sasr isfirnogFm i nanAcsiasle tsd esignataesFd V TPl (66) (44) Unrealfsed exchange (galn)lloss (184) (130) Expectecdr edlons sa lowsncwersn tbeenck (40) (193) ProvisfioonGr r atuity/Leave (2,132) 3,392 Sub Total 15,aao 22,538 Operating Profit Before changes In assets /llabllltles 37,094 24,839 121,1:1111g cu a,IWISAl1 0a 111i1; TradRee ceivables (16,967) (2,848) Loons 36 (27) OtheArs sets (1,143) (2.252) Other Flnanclal Assets 318 1,267 lnvenlOrles (13,527) 3,236 ID!ICHlll U 2mHHlI Dl. l1blllll11; TradPea yablaensdO theCru rreLnita bilit [Showing first 8,000 characters — download PDF for full document]