General information about company
Scrip code*		506618
NSE Symbol*		PUNJABCHEM
MSEI Symbol*		NOTLISTED
ISIN*		INE277B01014
Name of company		Punjab Chemicals & Crop Protection Limited
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2026
Date of end of financial year		31-03-2027
Date of board meeting when results were approved		31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		14-07-2026
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		First quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting		Single segment
Description of single segment		Performance Chemicals
Start date and time of board meeting		31-07-2026 12:15
End date and time of board meeting		31-07-2026 13:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification		Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	No Defaults on Loans and Debt Securities duering the quarter.

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		01-04-2026	01-04-2026
Date of end of reporting period		30-06-2026	30-06-2026
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
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	34644	34644
	Other income	68	68
	Total income	34712	34712
2	Expenses
(a)	Cost of materials consumed	19985	19985
(b)	Purchases of stock-in-trade	73	73
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1953	1953
(d)	Employee benefit expense	3414	3414
(e)	Finance costs	411	411
(f)	Depreciation, depletion and amortisation expense	719	719
(g)	Other Expenses
1	Other Expenses	5143	5143
	Total other expenses	5143	5143
	Total expenses	31698	31698
3	Total profit before exceptional items and tax	3014	3014
4	Exceptional items	0	0
5	Total profit before tax	3014	3014
6	Tax expense
7	Current tax	746	746
8	Deferred tax	53	53
9	Total tax expenses	799	799
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	2215	2215
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	2215	2215
17	Other comprehensive income net of taxes	16	16
18	Total Comprehensive Income for the period	2231	2231
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
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	18.07	18.07
	Diluted earnings (loss) per share from continuing operations	18.07	18.07
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	18.07	18.07
	Diluted earnings (loss) per share from continuing and discontinued operations	18.07	18.07
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)

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Textual Information(4)

Notes:
1.The above Unaudited Standalone Statement of Financial Results for the quarter ended 30 June 2026 were reviewed by the Audit Committee and, have been approved by the Board of Directors at their respective meetings held on 31st July, 2026 and have been subjected to Limited Review by the Statutory Auditors. The review report of the Statutory Auditors is being filed with the BSE Limited and National Stock Exchange of India Limited. For more details, visit the Investor section of our website at www.punjabchemicals.com and Financial Results at Corporate section of www.bseindia.com and www.nseindia.com.

2.These Unaudited Standalone Statement of Financial 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 Company is engaged in the single operating segment "Performance Chemicals".

4.The figures for the preceding quarter ended 31 March 2026, as reported in these Unaudited Standalone Statement of Financial Results, are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the end of third quarter of the previous financial year. Also, the figures up to the end of the third quarter of the previous financial year had only been reviewed and not subject to audit.

5.The Board in its meeting held on 1 May, 2026 recommended a dividend for the financial year 2025-2026, of Rs. 3.00 (30%) per equity share of Rs. 10 each fully paid up amounting to Rs. 368 lakhs, subject to the approval in the Annual General Meeting.

6.On 21 November, 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.
In accordance with the New Labour Codes, the Company had assessed and disclosed the incremental impact of these changes on the basis of best information available, which had resulted in increase in provision for employee benefits by Rs. 208 lakhs. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Company had presented such incremental impact as “Impact of New Labour Codes” under “Exceptional Items” in the “audited standalone statement of financial results” for year ended 31 March 2026.

7.The Unaudited Standalone Statement of Financial Results are rounded to the nearest lakh, except when otherwise indicated.

Other Comprehensive Income
Date of start of reporting period		01-04-2026	01-04-2026
Date of end of reporting period		30-06-2026	30-06-2026
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of items that will not be reclassified to profit and loss	22.00	22.00
	Total Amount of items that will not be reclassified to profit and loss	22.00	22.00
2	Income tax relating to items that will not be reclassified to profit or loss	6.00	6.00
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
5	Total Other comprehensive income	16.00	16.00

General information about company

Financial Results – Ind-AS

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Other Comprehensive Income