Transchem Limited — Quarter and Year Ended 31st March 2026
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31st March 2026 (Audited) | 31st December 2025 (Unaudited) | ||
| 1 | Revenue from operations | ||
| 2 | Other income | 370.10 | 224.78 |
| 3 | Total Income (1+2) | 370.10 | 224.78 |
| 4 | Expenses | ||
| Purchase of stock-in-trade | – | – | |
| Employee benefits expenses | 34.25 | 32.39 | |
| Depreciation and amortisation expenses | 0.38 | 0.41 | |
| Other expenses | 96.74 | 98.16 | |
| Total Expenses | 131.37 | 130.96 | |
| 5 | Profit / (Loss) before exceptional items (3-4) | 238.73 | 93.82 |
| 6 | Exceptional Items | ||
| 7 | Profit / (Loss) before tax (5-6) | 238.73 | 93.82 |
| 8 | Tax expense | ||
| Current Tax | 59.41 | 34.14 | |
| Income Tax Earlier Years | 2.09 | ||
| Deferred Tax | (32.09) | 6.74 | |
| Total Tax Expenses | 29.41 | 40.88 | |
| 9 | Net Profit / (Loss) for the period/year (7-8) | 209.32 | 52.94 |
| 10 | Other comprehensive income/(loss) (OCI) (Net of tax) | ||
| Items that will not be reclassified to profit or loss | |||
| – Re-measurement gain/(losses) on defined benefit plans | (2.68) | (0.17) | |
| – Net gain / (loss) on investments designated at FVTOCI | 0.01 | (1.07) | |
| 11 | Total comprehensive income for the period/year (net of tax) (9+10) | 206.65 | 51.70 |
| 12 | Paid-up Equity Share Capital | 1,224.00 | 1,224.00 |
| (Face value ₹10 per share) | |||
| 13 | Other Equity | N.A | N.A |
| 14 | Earning per share (EPS) (in ₹) (not annualised for the quarters and half year) | ||
| i) Basic EPS | 1.71 | 0.43 | |
| ii) Diluted EPS | 1.71 | 0.43 |
| Particulars | As at 31st March 2026 (Audited) | As at 31st March 2025 (Audited) |
|---|---|---|
| Assets | ||
| Non – Current Assets | ||
| Property, Plant and Equipment | 1.96 | 4.81 |
| Financial Assets | ||
| – Investments | 196.68 | 203.57 |
| – Loans | 0.65 | 1.30 |
| Deferred Tax Assets (Net) | 20.42 | – |
| Other Non – Current Assets | 5.10 | – |
| Sub Total Non-Current Assets | 224.81 | 209.68 |
| Current Assets | ||
| Financial Assets | ||
| – Trade Receivables | 215.16 | 270.90 |
| – Cash and Cash Equivalents | 4,242.91 | 4,234.03 |
| – Loans | 4,050.65 | 3,201.20 |
| – Other Financial Assets | 30.95 | 10.06 |
| Other Current Assets | 8.60 | 46.69 |
| Sub Total Current Assets | 8,548.27 | 7,762.88 |
| Total Assets | 8,773.08 | 7,972.56 |
| Particulars | As at 31st March 2026 (Audited) | As at 31st March 2025 (Audited) |
|---|---|---|
| Equity and Liabilities | ||
| Equity | ||
| Equity Share Capital | 1,224.00 | 1,224.00 |
| Other Equity | 7,133.72 | 6,707.54 |
| Sub Total Equity | 8,357.72 | 7,931.54 |
| Liabilities | ||
| Non Current Liabilities | ||
| Provisions | 15.69 | 5.75 |
| Deferred Tax Liabilities (Net) | – | 5.16 |
| Sub Total Non-Current Liabilities | 15.69 | 10.91 |
| Current Liabilities | ||
| Financial Liabilities | ||
| – Trade Payables | 13.68 | 13.68 |
| Other Current Liabilities | 344.07 | 6.61 |
| Provisions | 3.01 | 7.39 |
| Current Tax Liabilities (Net) | 38.91 | 2.43 |
| Sub Total Current Liabilities | 399.67 | 30.11 |
| Total Equity and Liabilities | 8,773.08 | 7,972.56 |
| Particulars | Year Ended 31st March 2026 (Audited) | Year Ended 31st March 2025 (Audited) |
|---|---|---|
| A Cash Flows From Operating Activities | ||
| Net Profit / (Loss) Before Tax | 560.79 | 706.29 |
| Adjustments For: | ||
| Depreciation and Amortisation Expenses | 0.94 | 0.57 |
| Gain on Sale of Property, Plant and Equipment | (156.58) | (49.61) |
| Loss on Disposal of Property, Plant and Equipment | 0.86 | – |
| Impairment Loss | 6.03 | – |
| Dividend on Equity shares | – | (0.50) |
| Interest on Fixed Deposits | (1.34) | – |
| Contingent provision for Expected Credit Loss | 55.49 | 6.80 |
| Provision for Gratuity and Compensated Absences Expense (net off) | 1.31 | (18.74) |
| Operating Profit before Working Capital Changes | 467.50 | 644.81 |
| Adjustments For: | ||
| (Increase)/Decrease in Loans and other Financial / Current Assets | (838.27) | 3,400.85 |
| (Increase)/Decrease in Loans and Other Non Current Assets | (4.45) | – |
| (Increase)/Decrease in Trade Receivables | 0.24 | (236.69) |
| Increase/(Decrease) in Trade Payables | – | 13.68 |
| Increase/(Decrease) in Other Current Liabilities and Provisions | 337.46 | (0.44) |
| Cash Generated from / (Used in) Operating Activities | (37.52) | 3,822.21 |
| Direct taxes paid (net of refunds) | (119.07) | (222.18) |
| Net Cash Generated from / (Used in) Operations (A) | (156.59) | 3,600.03 |
| B Cash Flows From Investing Activities | ||
| Proceeds from sale of Non Current Investments | 6.50 | 549.14 |
| Proceeds from sale of Property, Plant and Equipment | 160.00 | 53.00 |
| Purchase of Property, Plant and Equipment | (2.37) | (0.27) |
| Interest on Fixed Deposits | 1.34 | – |
| Dividend Received from Equity shares | – | 0.50 |
| Net Cash Generated from/(Used in) Investing Activities (B) | 165.47 | 602.37 |
| C Cash Flows From Financing Activities (C) | – | – |
| Net Increase / (Decrease) in Cash & Cash Equivalents (A+B+C) | 8.88 | 4,202.40 |
| Cash and Cash Equivalents at the beginning of the year | 4,234.03 | 31.63 |
| Cash and Cash Equivalents at the end of the year | 4,242.91 | 4,234.03 |
| Sr.no | Particulars | Description |
|---|---|---|
| Name of the Auditors | M/s. L. T. Jadav & Co., Chartered Accountants | |
| 1. | Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise | Re-appointment |
| 2. | Date of appointment /re-appointment/ Cessation (as applicable) & term of appointment /re-appointment | Date of re-appointment: May 05, 2026 |
| Term of re-appointment: For the financial year 2026–2027, on such terms and conditions as may be mutually agreed between the Company and the Internal Auditors. | ||
| 3. | Brief Profile (in case of appointment) | L. T. Jadav & Co., Proprietor name Mr. Lalitchandra Tribhovandas Jadav, qualification BSC / CA practicing since 1985. |
| The firm has extensive experience in audit and tax-related assignments, including statutory audits, internal audits, tax audits, and strategic tax planning. | ||
| 4. | Disclosure of relationships between Directors (in case of appointment of a director) | Not Applicable |