Kindly find enclosed herewith unaudited financial result for the quarter ended on 30th September,2025.
Price
▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.
Awaiting price reaction for this filing.
Pratiksha Chemicals reported Q2 FY26 revenue from operations of Rs. 1.66 crore, down sharply from Rs. 3.33 crore in Q1. For H1 FY26 (Apr-Sept 2025), revenue from operations stood at Rs. 6.06 crore versus Rs. 3.91 crore in H1 FY25, a roughly 55% year-on-year jump but on a small base. The operating loss before exceptional items widened to Rs. 2.96 crore in H1 FY26 (vs Rs. 0.08 crore loss a year ago), showing the core chemicals business is still unprofitable. Profit before tax of Rs. 7.37 crore in H1 was entirely propped up by two non-recurring items: a Rs. 5.43 crore gain on sale of land and a Rs. 1.50 crore reversal of inventory impairment provision. The auditor (Chandabhoy & Jassoobhoy) issued a qualified limited review report, flagging non-compliance with Ind AS for gratuity and leave encashment (accounted on cash basis) and for inventory valuation methodology. Net cash outflow from operating activities was Rs. (2.44) crore in H1, and the company has a negative net worth of about Rs. 4.03 crore.
The headline profit is misleading because it is entirely driven by a one-time land sale, not the chemicals business, which is loss-making and burning cash. Negative net worth plus a qualified auditor report raise serious red flags about financial health and accounting quality.