NACL Industries (524709) Q1 25/26 earnings summary

Executive summary

• Board approved unaudited standalone and consolidated financial results for Q1 ended June 30, 2025, with auditor's limited review and unmodified conclusion.

• Financials prepared per Ind AS and SEBI guidelines; business is primarily in Farm Inputs segment.

Financial highlights

• Consolidated revenue from operations for Q1 FY26 was ₹44,836 lakhs, up from ₹32,501 lakhs year-over-year.

• Consolidated net profit for Q1 FY26 was ₹1,304 lakhs, compared to a net loss of ₹2,080 lakhs in Q1 FY25.

• Standalone net profit for Q1 FY26 was ₹1,430 lakhs, versus a net loss of ₹1,827 lakhs in Q1 FY25.

• Basic EPS (consolidated) for Q1 FY26 was ₹0.65, compared to ₹(1.04) in Q1 FY25.

• Exceptional income of ₹2,926 lakhs recognized in Q4 FY25 due to favorable court ruling on insurance claim.

Outlook and guidance

• Performance is seasonal and can be impacted by weather conditions.

• Regulatory approvals pending for major shareholding transaction; current promoters remain until completion.