Board approves unaudited Q2 and H1 results; auditor's review conclusion is unmodified
Board meeting on 30 October 2026 (1:00 pm to 2:40 pm) approved the unaudited standalone and consolidated results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 27,287.56 | 12,603.12 | +117% | 25,300.58 | +7.9% |
| Total income | 27,308.78 | 12,633.53 | +116% | 25,330.97 | +7.8% |
| Profit before tax | 398.40 | 828.41 | −51.9% | 2,721.06 | −85.4% |
| Profit after tax | 322.76 | 575.08 | −43.9% | 2,040.44 | −84.2% |
| Total comprehensive income | 314.71 | 591.07 | −46.8% | 1,997.07 | −84.2% |
| Basic EPS | 1.29 | 2.31 | −44.2% | 8.18 | −84.2% |
- Total Income YoY Growth
- +116% (Year ago 12,633.53)
- Profit After Tax (Latest)
- 322.76 (YoY −43.9%, QoQ −84.2%)
- Period
- 30-09-2026
Auditor's review
Conclusion: Unmodified
- Other matter: consolidated results include subsidiary DMCC (Europe) GMBH revenue Rs. 3.45 lacs, PAT Rs. 1.51 lacs for the quarter, based on interim results neither audited nor reviewed; not material.
Notes to the results
- The operations of the company are limited to one segment, namely Manufacturing and Sale of Chemicals; Ind AS 108 segment disclosure not applicable.
What the board approved
- The Board of Directors met on 30 October 2026 from 1:00 pm to 2:40 pm and approved the unaudited standalone and consolidated financial results for the quarter and half year ended 30 September 2026.
- The limited review reports of the statutory auditors on both sets of results were part of the same update.
- The company operates in one segment: manufacturing and sale of chemicals.
Standalone quarter (figures as printed, Rs. in lakhs)
- Total Income from Operations (Net): 27,305.32
- Net Profit for the period: 321.26
- Earnings per share, basic and diluted: Rs. 1.29
- The same line items a year earlier (quarter ended 30 September 2025): Net Profit for the period 575.43
- For the half year ended 30 September 2026, standalone Net Profit for the period was 2,361.78
Consolidated quarter (figures as printed, Rs. in lakhs)
- Total Income from Operations (Net): 27,308.78
- Net Profit for the period: 322.76
- Consolidated figures are close to standalone because the subsidiary is small relative to the parent.
Auditor's review conclusion
- These are limited reviews, not full audits. The auditor performs inquiries and analytical procedures and gives a conclusion, not an audit opinion.
- The auditor states that nothing has come to their attention that causes them to believe the statements are not prepared in line with the applicable accounting standards, or that they contain a material misstatement.
- In plain words, this is an unmodified (clean) review conclusion on both the standalone and consolidated results.
The subsidiary point
- The consolidated results include DMCC (Europe) GMBH, whose interim financial results were not audited or reviewed.
- In the quarter, its share was revenue of Rs. 3.45 lacs, with profit after tax and other comprehensive income also disclosed in lacs.
- Management is stated to consider these amounts not material to the parent including subsidiary, and the auditor's conclusion is not modified on this account.
Other standard disclosures in the update
- Outstanding default on loans and debt securities: Nil.
- Statement on deviation or variation in proceeds of public issue, rights issue, preferential issue or qualified institutions placement: Not Applicable.
How a retail investor can read this
- The document is a routine quarterly results update: revenue and profit lines, balance sheet, cash flow statement and the auditor's review conclusion.
- The useful checks are the direction of the 'Total Income from Operations (Net)' and 'Net Profit for the period' lines against the year-ago column in the same statement, and whether the auditor's conclusion stays unmodified.
- The auditor's note on the subsidiary tells you how much of the consolidated profit rests on numbers that were not independently reviewed, and the update puts that figure in lacs, not crores.
Also from DMCC Speciality Chemicals
DMCC Speciality Chemicals Ltd press release, Q2 FY27
31 Oct 2026
Board meeting on October 30, 2026 to consider September quarter results
22 Oct 2026
More numbers
- Standalone Q2 Total Income from Operations (Net)27,305.32 (Rs. in lakhs)
- Standalone Q2 Net Profit for the period321.26 (Rs. in lakhs)
- Standalone Q2 Net Profit, year-ago quarter575.43 (Rs. in lakhs)
- Consolidated Q2 Total Income from Operations (Net)27,308.78 (Rs. in lakhs)
- Consolidated Q2 Net Profit for the period322.76 (Rs. in lakhs)
- Standalone half-year Net Profit for the period2,361.78 (Rs. in lakhs)
- Subsidiary share of revenue in consolidated results, quarterRs. 3.45 lacs
- Total income, latest quarter27,308.78 (Rs. In Lakhs)
- Total income, year-ago quarter12,633.53 (Rs. In Lakhs)
- Total income, previous quarter25,330.97 (Rs. In Lakhs)
- Total comprehensive income, latest quarter314.71 (Rs. In Lakhs)
- Total comprehensive income, year-ago quarter591.07 (Rs. In Lakhs)
- Total comprehensive income, previous quarter1,997.07 (Rs. In Lakhs)
- Profit after tax, latest quarter322.76 (Rs. In Lakhs)
- Profit after tax, year-ago quarter575.08 (Rs. In Lakhs)
- Profit after tax, previous quarter2,040.44 (Rs. In Lakhs)
- Revenue from operations, latest quarter27,287.56 (Rs. In Lakhs)
- Revenue from operations, year-ago quarter12,603.12 (Rs. In Lakhs)
- Revenue from operations, previous quarter25,300.58 (Rs. In Lakhs)
- Profit before tax, latest quarter398.40 (Rs. In Lakhs)
- Profit before tax, year-ago quarter828.41 (Rs. In Lakhs)
- Profit before tax, previous quarter2,721.06 (Rs. In Lakhs)
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