National Peroxide Limited (formerly known as NPL Chemicals Limited) — Quarter and year ended March 31, 2026
| Sr. No | Particulars | Quarter ended March 31, 2026 (Unaudited) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Unaudited) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Income | |||||
| (a) Revenue from Operations | 8,568.29 | 6,908.70 | 7,370.44 | 28,971.14 | 28,687.40 | |
| (b) Other Income | 137.98 | 90.15 | 0.28 | 597.23 | 448.71 | |
| II | Total Income (II) | 8,706.27 | 6,998.85 | 7,370.72 | 29,568.37 | 29,136.11 |
| III | Expenses | |||||
| (a) Cost of Raw Materials and Packing Materials Consumed | 3,660.79 | 3,710.03 | 3,998.63 | 14,099.54 | 14,546.18 | |
| (b) Purchase of stock in trade | 8.96 | 9.04 | – | 18.74 | 252.86 | |
| (c) Changes in Inventories of Stock in trade and Finished Goods | (73.36) | (532.05) | 695.85 | (827.01) | 26.04 | |
| (d) Power, Fuel and Water | 1,354.47 | 1,392.80 | 1,222.38 | 5,205.76 | 5,243.76 | |
| (e) Employee Benefits Expense | 762.95 | 640.70 | 679.65 | 2,647.68 | 3,030.34 | |
| (f) Finance Costs | 32.40 | 31.73 | 38.53 | 135.50 | 166.54 | |
| (g) Depreciation and Amortisation Expense | 527.71 | 520.66 | 508.07 | 2,078.98 | 2,010.79 | |
| (h) Other Expenses | 1,366.44 | 989.76 | 1,009.24 | 4,707.83 | 4,067.26 | |
| Total Expenses (III) | 7,640.36 | 6,762.67 | 8,152.35 | 28,067.03 | 29,343.77 | |
| IV | Profit/(Loss) before Exceptional Items and Tax (II – III) | 1,065.91 | 236.18 | (781.63) | 1,501.34 | (207.66) |
| V | Exceptional Items (V) | – | 58.15 | – | – | – |
| VI | Profit/(Loss) before Tax (IV – V) | 1,065.91 | 178.03 | (781.63) | 1,443.19 | (207.66) |
| VII | Tax Expenses | |||||
| (a) Current tax | 242.76 | 7.03 | (41.64) | 286.00 | 54.64 | |
| (b) Prior year tax adjustments | (44.26) | – | – | (44.26) | – | |
| (b) Deferred tax | 74.55 | (12.23) | (90.98) | 97.74 | (37.66) | |
| VIII | Profit/(Loss) after Tax for the period (VI – VII) | 792.86 | 183.23 | (649.01) | 1,103.71 | (224.64) |
| IX | Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | ||||||
| (a) Actuarial Gain/(loss) on defined benefit plans | 43.92 | 90.58 | (44.61) | 143.38 | (35.95) | |
| (b) Fair value changes of equity instruments at FVOCI | 84.72 | – | – | 74.97 | – | |
| (c) Income tax relating to above | (23.17) | (22.80) | 11.23 | (46.81) | 9.05 | |
| Total Other Comprehensive Income, Net of Income Tax (IX) | 105.47 | 67.78 | (33.38) | 171.54 | (26.90) | |
| X | Total Comprehensive Income for the period (VIII + IX) | 898.33 | 251.01 | (682.39) | 1,275.25 | (251.54) |
| XI | Paid up Equity Share Capital (Face value of ₹ 10/- each) | 574.70 | 574.70 | 574.70 | 574.70 | 574.70 |
| XII | Reserves excluding Revaluation Reserves (Other Equity) | 35,627.05 | 34,351.80 | |||
| XIII | Earnings per Equity Share (Face value of ₹ 10/- each)*** | |||||
| (1) Basic (In ₹.) | 13.80 | 3.19 | (11.29) | 19.20 | (3.91) | |
| (2) Diluted (In ₹.) | 13.80 | 3.19 | (11.29) | 19.20 | (3.91) |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 28,878.20 | 30,411.70 |
| Right of use assets | 760.01 | 775.68 |
| Capital work-in-progress | 267.18 | 286.51 |
| Intangible assets | 38.15 | 50.15 |
| Financial assets | ||
| – Investments | 648.45 | 0.26 |
| – Other non current financial assets | 1,020.73 | 53.66 |
| Non-current tax assets (net) | 95.78 | 468.70 |
| Other non current assets | 108.20 | 44.28 |
| Total non-current assets | 31,816.70 | 32,090.94 |
| Current assets | ||
| Inventories | 3,807.21 | 3,248.53 |
| Financial assets | ||
| – Investments | 4,457.22 | 3,662.86 |
| – Trade receivables | 2,558.80 | 2,280.62 |
| – Cash and cash equivalents | 1,880.17 | 1,292.70 |
| – Bank balances other than above | 878.62 | 1,081.18 |
| – Other financial assets | 49.54 | 311.14 |
| Other current assets | 248.69 | 204.10 |
| Total current assets | 13,880.25 | 12,081.13 |
| Total assets | 45,696.95 | 44,172.07 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity share capital | 574.70 | 574.70 |
| Other equity | 35,627.05 | 34,351.80 |
| Total equity | 36,201.75 | 34,926.50 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| LIABILITIES | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| – Borrowings | – | 351.76 |
| – Lease liability | 862.66 | 869.19 |
| – Other non-current financial liabilities | 17.25 | 3.95 |
| Provisions | 186.51 | 385.85 |
| Deferred tax liabilities (net) | 4,117.74 | 3,973.19 |
| Total non-current liabilities | 5,184.16 | 5,583.94 |
| Current liabilities | ||
| Financial liabilities | ||
| – Borrowings | 351.76 | 349.21 |
| – Lease liabilities | 57.00 | 34.40 |
| – Trade payables | ||
| Total outstanding dues of micro enterprises and small enterprises; and | 177.89 | 211.23 |
| Total outstanding dues to creditors other than micro and small enterprise | 1,467.87 | 1,768.69 |
| – Other financial liabilities | 1,712.17 | 869.89 |
| Other current liabilities | 336.65 | 297.98 |
| Provisions | 207.70 | 130.23 |
| Total current liabilities | 4,311.04 | 3,661.63 |
| Total liabilities | 9,495.20 | 9,245.57 |
| Total equity and liabilities | 45,696.95 | 44,172.07 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit/(Loss) before tax and exceptional item | 1,501.34 | (207.66) |
| Adjustments for: | ||
| Depreciation and amortisation expense | 2,078.98 | 2,010.79 |
| Finance costs | 135.50 | 166.54 |
| Interest income | (102.73) | (66.38) |
| Interest on income tax refund | (7.52) | – |
| Loss on sale of property, plant and equipment | 0.43 | 117.03 |
| Fair value Change on investments measured at FVTPL | (189.36) | (242.63) |
| Provision for doubtful debts | 12.14 | 7.55 |
| Loss allowances | – | 0.27 |
| Provision no longer required written back | – | (127.93) |
| Net unrealised foreign exchange loss/(gain) | (9.01) | 4.34 |
| Operating cashflow before working capital changes | 3,419.77 | 1,661.92 |
| Change in operating assets and liabilities | ||
| (Increase)/Decrease in inventories | (558.68) | 136.14 |
| (Increase) / Decrease in trade receivables | (289.99) | 425.79 |
| Decrease in non-current financial asset | 8.03 | 2.95 |
| (Increase)/Decrease in other non current assets | (61.89) | 61.43 |
| Decrease / (Increase) in current financial asset | 261.65 | (305.93) |
| (Increase)/Decrease in other current assets | (44.59) | 465.00 |
| (Decrease) in trade payables | (338.69) | (155.60) |
| (Decrease)/Increase in provisions | (12.40) | 37.59 |
| (Decrease)/ Increase in other non current financial liabilities | (34.85) | 3.95 |
| Increase / (Decrease) in other current financial liabilities | 898.26 | (54.67) |
| Increase / (Decrease) in other current liabilities | 38.67 | (126.61) |
| Cash generated from operations | 3,285.29 | 2,151.96 |
| Income taxes recovered / (paid) (net) | 138.70 | (285.19) |
| Net cash generated from operating activities | 3,423.99 | 1,866.77 |
| Cash flows from investing activities | ||
| Payments for property, plant and equipment (including capital work-in-progress and advances) | (444.85) | (489.01) |
| Proceeds from sale of property, plant and equipment | 0.59 | 65.36 |
| Payment for purchase of investments | (8,778.48) | (8,185.26) |
| Proceeds from sale of investments | 7,600.00 | 8,275.00 |
| Interest received | 101.28 | 63.71 |
| Fixed Deposits (placed)/ matured (net) | (772.54) | 97.53 |
| Net cash used in investing activities | (2,294.00) | (172.67) |
| Cash flows from financing activities | ||
| Repayment of borrowings | (349.21) | (352.94) |
| Dividends paid | – | (718.44) |
| Lease payments | (51.01) | (23.95) |
| Interest on lease rent | (78.33) | (76.05) |
| Interest paid on borrowings | (57.17) | (83.01) |
| Net cash used in financing activities | (535.72) | (1,254.39) |
| Other Information | ||
| Net increase in cash and cash equivalents | 594.27 | 439.71 |
| Cash and cash equivalents at the beginning of the period | 1,292.70 | 860.81 |
| Effect of exchange rate changes on cash and cash equivalents | (6.80) | (7.82) |
| Cash and cash equivalents at the end of the period | 1,880.17 | 1,292.70 |