NACL Industries (524709) Q2 25/26 earnings summary

Executive summary

• Board approved unaudited standalone and consolidated financial results for Q2 and H1 ended September 30, 2025.

• Board approved postal ballot for director appointment, commission to non-executive directors, and material related party transactions.

• Coromandel International Limited acquired 53.08% of voting share capital, making NACL its subsidiary as of August 8, 2025.

• Changes in senior management with new appointments of key personnel effective October 24, 2025.

Financial highlights

• Consolidated revenue from operations for Q2 FY26 was ₹45,694 lakhs, up from ₹44,836 lakhs in Q1 FY26 and ₹44,031 lakhs in Q2 FY25.

• Consolidated net profit after tax for Q2 FY26 was ₹1,304 lakhs, compared to ₹1,490 lakhs in Q1 FY26 and ₹1,559 lakhs in Q2 FY25.

• Standalone net profit after tax for Q2 FY26 was ₹1,260 lakhs, compared to ₹1,430 lakhs in Q1 FY26 and ₹1,444 lakhs in Q2 FY25.

• Exceptional item loss of ₹1,028 lakhs recognized in Q2 FY26 due to discontinuation of certain products and investments.

• Earnings per share (consolidated, basic) for Q2 FY26 was ₹0.65, down from ₹0.75 in Q1 FY26 and ₹0.77 in Q2 FY25.

Outlook and guidance

• Board is conducting a strategic review, leading to discontinuation of certain products and investments.