General information about company
Scrip code*		506618
NSE Symbol*		PUNJABCHEM
MSEI Symbol*		NOTLISTED
ISIN*		INE277B01014
Name of company		Punjab Chemicals and Crop Protection Limited
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		01-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		20-04-2026
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Fourth quarter
Nature of report standalone or consolidated		Consolidated
Whether results are audited or unaudited for the quarter ended		Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Audited
Segment Reporting		Single segment
Description of single segment		Performance Chemicals
Start date and time of board meeting		01-05-2026 12:45
End date and time of board meeting		01-05-2026 14:40
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	20856	102980
	Other income	233	1368
	Total income	21089	104348
2	Expenses
(a)	Cost of materials consumed	15463	62221
(b)	Purchases of stock-in-trade	73	283
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-4989	-802
(d)	Employee benefit expense	2848	10412
(e)	Finance costs	500	1682
(f)	Depreciation, depletion and amortisation expense	870	2864
(g)	Other Expenses
1	Other Expenses	4709	19053
	Total other expenses	4709	19053
	Total expenses	19474	95713
3	Total profit before exceptional items and tax	1615	8635
4	Exceptional items	0	-208
5	Total profit before tax	1615	8427
6	Tax expense
7	Current tax	450	1666
8	Deferred tax	67	365
9	Total tax expenses	517	2031
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1098	6396
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1098	6396
17	Other comprehensive income net of taxes	-69	-152
18	Total Comprehensive Income for the period	1029	6244
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	1226	1226
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve		41121
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.96	52.17
	Diluted earnings (loss) per share from continuing operations	8.96	52.17
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	8.96	52.17
	Diluted earnings (loss) per share from continuing and discontinued operations	8.96	52.17
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Text Block

Textual Information(4)

Notes:
1. The above audited consolidated financial results for the quarter and year ended March 31, 2026 were
reviewed by the Audit Committee and have been approved by the Board of Directors at their respective
meeting held on May 1, 2026. The audit report of the Statutory Auditors is being filed with the BSE
and National Stock Exchange. For more details, visit the Investor section of our website at
www.punjabchemicals.com and Financial Results at the corporate section of www.bseindia.com and
www.nseindia.com.

2. These results have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) notified
under the Companies (Indian Accounting Standards) Rule, 2015, as amended from time to time,
specified under Section 133 of the Companies Act, 2013 and in terms of Regulation 33 of the SEBI
(Listing Obligations & Disclosure Requirements) Regulations 2015.

3. The consolidated financial results have been prepared by consolidating the audited financial results of
the Company for respective periods, with the audited financial results of its wholly owned subsidiary
(WOS) viz. SD Agchem (Europe) N.V. The Company and its WOS is hereinafter collectively referred
to as the Group.

4. The Group (Company and its subsidiary) is engaged in the single operating segment Performance
Chemicals.

5. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures
between the audited figures in respect of the full financial year and the published year to date figures
up to the third quarter of the relevant financial year which were subjected to limited review only.

6. The Board has recommended a dividend of Rs.3/- (30%) per equity share of Rs. 10 each fully paid up
amounting to approx. Rs. 368 lakhs, subject to the approval of shareholders in the ensuing Annual
General Meeting.

7. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages,
2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational
Safety, Health and Working Conditions Code, 2020 (hereinafter referred to as the New Labour
Codes) - consolidating 29 existing labour laws. The Ministry of Labour & Employment published
draft Central Rules and FAQs to enable assessment of the financial impact due to changes in
regulations.

In accordance with the New Labour Codes, the Group has assessed and disclosed the incremental
impact of these changes on the basis of best information available, which has resulted in increase in
provision for employee benefits by Rs. 208 lakh. Considering the impact arising out of an enactment
of the new legislation is an event of non-recurring nature, the Group has presented such incremental
impact as “Impact of New Labour Codes” under “Exceptional Items” in the “audited consolidated
statement of financial results” during the quarter ended December 31, 2025 and year ended March 31,
2026.

The Group continues to monitor the finalisation of Central/ State Rules and clarifications from the
Government on other aspects of the New Labour Codes and will continue to assess the accounting
implications, basis such developments/ guidance.

8. During the previous year, the Holding Company had received demand order from Department of
Goods and Services tax (Government of Maharashtra) office of the Dy. commissioner of state tax
relating to FY 2019-20 of Rs. 769 lakhs including interest and penalty on account of non-payment of
Goods and Service Tax on transfer of leasehold right by the Holding Company in that year. The
Holding Company, after taking view of their legal counsel had decided to avail benefit of Amnesty
Scheme u/s 128A of CGST Act, 2017 and paid Rs. 418 lakh towards full and final settlement of the
above demand order in the previous year. Considering the amount being material for the interim
period, the same has been shown as exceptional item in the statement of profit and loss for the previous
year.

9. The consolidated financial results are rounded to the nearest lakh, except when otherwise indicated.

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	27139
	Capital work-in-progress	1745
	Investment property	0
	Goodwill	0
	Other intangible assets	350
	Intangible assets under development	130
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	175
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets
1	Other non-current financial assets	507
2
3
4
5
	Details of other non-current financial assets
	Total of other non-current financial assets	507
	Total non-current financial assets	682
	Deferred tax assets (net)	0
	Other non-current assets
1	Othe tax assets (net)	1324
2	Other non-current assets	14
3
4
5
	Details of other non-current assets
	Total of other non-current assets	1338
	Total non-current assets	31384
2	Current assets
	Inventories	24577
	Current financial asset
	Current investments	0
	Trade receivables, current	20350
	Cash and cash equivalents	870
	Bank balance other than cash and cash equivalents	632
	Loans, current	17
	Other current financial assets
1	Other current financial assets	1243
2
3
4
5
	Details of other current financial assets
	Total of Other current financial assets	1243
	Total current financial assets	23112
	Current tax assets (net)	0
	Other current assets
1	Other current assets	3197
2
3
4
5
	Details of other current assets
	Total of other current assets	3197
	Total current assets	50886
3	Non-current assets classified as held for sale	30
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	82300
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1226
	Other equity	41121
	Total equity attributable to owners of parent	42347
	Non controlling interest
	Total equity	42347
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4574
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities
1	Other non-current financial liabilities	227
2
3
4
5
	Details of other non-current financial liabilities
	Total of other non-current financial liabilities	227
	Total non-current financial liabilities	4801
	Provisions, non-current	446
	Deferred tax liabilities (net)	1199
	Deferred government grants, Non-current	0
	Other non-current liabilities
1
2
3
4
5
	Details of other non-current liabilities
	Total of other non-current liabilities
	Total non-current liabilities	6446
	Current liabilities
	Current financial liabilities
	Borrowings, current	10848
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2070
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	15225
	Total Trade payable	17295
	Other current financial liabilities
1	Other current financial liabilities	3571
2
3
4
5
	Details of other current financial liabilities
	Total of other current financial liabilities	3571
	Total current financial liabilities	31714
	Other current liabilities
1	Other current liabilities	448
2
3
4
5
	Details of other current liabilities
	Total of other current liabilities	448
	Provisions, current	543
	Current tax liabilities (Net)	802
	Deferred government grants, Current	0
	Total current liabilities	33507
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	39953
	Total equity and liabilities	82300
	Disclosure of notes on assets and liabilities

Other Comprehensive Income
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of item that not be reclassified to profit or loss	137.00	107.00
	Total Amount of items that will not be reclassified to profit and loss	137.00	107.00
2	Income tax relating to items that will not be reclassified to profit or loss	35.00	27.00
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	171.00	232.00
5	Total Other comprehensive income	-69.00	-152.00

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	8427
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	1682
	Adjustments for decrease (increase) in inventories	-2341
	Adjustments for decrease (increase) in trade receivables, current	3452
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-1027
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	841
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	-2909
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	0
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	2864
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	-704
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	467
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	-196
	Adjustments for dividend income	0
	Adjustments for interest income	539
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	701
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	2291
	Net cash flows from (used in) operations	10718
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	2164
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	8554
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	49
	Purchase of property, plant and equipment	4575
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	65
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	97
	Net cash flows from (used in) investing activities	-4364
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	1362
	Repayments of borrowings	2818
	Payments of lease liabilities	1036
	Dividends paid	366
	Interest paid	1528
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	-4386
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-196
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	-232
	Net increase (decrease) in cash and cash equivalents	-428
	Cash and cash equivalents cash flow statement at beginning of period	1298
	Cash and cash equivalents cash flow statement at end of period	870

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Audited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Consolidated results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	BSR & CO LLP	Yes	31-07-2028

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

Other Comprehensive Income

Cash flow statement, indirect

Details of Impact of Audit Qualification