NACL Industries (524709) Q3 25/26 earnings summary

Executive summary

• Approved unaudited standalone and consolidated financial results for the quarter and nine months ended December 31, 2025, with unmodified limited review reports from statutory auditors.

• Board approved a new Code of Practices and Procedures for fair disclosure of unpublished price sensitive information.

• Organizational changes include appointment of Mr. Kannan Upadhyaya as Senior Management Personnel and cessation of Mr. Ravi Kumar Mukala from the same role.

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

Financial highlights

• Standalone revenue from operations for the quarter ended December 31, 2025: ₹29,018 lakhs; consolidated: ₹31,821 lakhs.

• Standalone net loss after tax for the quarter: ₹340 lakhs; consolidated net loss: ₹1,016 lakhs.

• For the nine months ended December 31, 2025, standalone revenue: ₹1,17,502 lakhs; consolidated: ₹1,22,351 lakhs.

• Standalone net profit for nine months: ₹2,350 lakhs; consolidated net profit: ₹543 lakhs.

• Exceptional item in the previous quarter relates to discontinuation of certain products; for FY25, a favorable insurance claim ruling.

Outlook and guidance

• Rights issue of 32,501,851 equity shares raised ₹24,929 lakhs for debt repayment and general corporate purposes.

• Funds from the rights issue are deposited in an earmarked account pending utilization.