CHD Chemicals Ltd

Dematerialisation/Rematerialisation status

• Dematerialisation actions were processed and confirmed to depositories during the quarter.
• Securities dematerialised during the quarter have been listed on the stock exchanges.
• Physical certificates were mutilated and cancelled after verification; depository's name substituted within prescribed timeline.

CHD Chemicals Limited trading window closed from 1st October,2026 until 48 hours after the declaration of the result for the year ended 30th September,2026

Financial performance

• Revenue from operations: 525.34 lac, down from 688.45 lac prior year.
• EBITDA: 2.32 lac; PBT: -27.01 lac; tax: 4.35 lac; PAT: -31.36 lac.
• EPS: -0.31; total income: 560.55 lac; total expenditure: 587.56 lac.
• Cash from operations: 75.97 lac; working capital changes influenced cash flow.
• Shares outstanding: 10,109,080; paid-up capital: ₹1,010.91 lac.

Capital structure & equity

• Authorized share capital to be increased to ₹36 crore (3.60 crore shares).
• Paid-up share capital remains ₹1,010.91 lac; no change this year.
• No sweat equity or differential rights issued during the year.

Dividend & AGM

• Dividend declared: None for 2025-26.
• Annual General Meeting held 30 Sep 2026 via VC/OAVM.
• Book closure: 24 Sep 2026 to 30 Sep 2026.

Debt and liquidity

• Non-current borrowings: ₹577.63 lac; loans from directors/relatives: ₹385.05 lac.
• Current borrowings: nil as of 31-03-2026; prior year figure was ₹177.04 lac.
• Total assets: ₹2,007.49 lac; total equity: ₹1,280.59 lac; liabilities reflect leverage risk.

Governance & audit

• Statutory auditors: M/s GAMS & Associates LLP appointed from 06-Feb-2026; approved at EGM 04-May-2026.
• Secretarial audit flagged late filings and independent director registration concerns; overall governance compliant.
• Board meetings: 8 in 2025-26; Audit and Nomination & Remuneration Committees active.
• Independent directors: two; declarations on independence filed.

Outlook & risks

• Diversification into agriculture, agro-based, and food sectors under MOA revision.
• Adverse Ind AS opinion indicates reliance on compliance and market conditions for going concern.
• Risk management processes exist; no material orders impacting going concern reported.

Book closure for AGM

• Register of Members and transfer books closed 24 September 2026 to 30 September 2026 for AGM.

AGM Details

• Date, time, and mode: 30 September 2026 at 11:30 AM via VC/OAVM.

Voting window

• Remote e-voting window: 27 September 2026, 09:00 AM to 29 September 2026, 5:00 PM.
• Vote cut-off: 23 September 2026.

Book closure

• Book closure: 24 September 2026 to 30 September 2026 (inclusive).

Resolutions (Ordinary)

• Item 1: Adoption of Audited Financial Statements for year ended 31 March 2026.
• Item 2: Re-appointment of Ankit Kothari as Director liable to rotation.
• Item 3: Appoint M/s Gams & Associates LLP as Statutory Auditors from AGM to sixth AGM.

Resolutions (Special)

• Item 4: Increase authorised share capital and alter MOA capital clause (Ordinary).
• Item 5: Alter MOA objects to widen agricultural, agro-based and food businesses (Special).
• Item 6: Appoint Mrs. Kamlesh as Non-Executive Director (Ordinary).

Directors & Appointments

• Kamlesh appointed as Non-Executive Director, effective 8 September 2026, subject to approval.

Auditors

• Statutory auditor M/s Gams & Associates LLP appointed from AGM to sixth AGM; remuneration fixed by Audit Committee/Board.

Other approvals

• Item 4 & 5 involve capital increase and MOA expansion for diversification.

Key approvals

• Audited financial statements for year ended 31 March 2026 approved, with board and statutory auditor reports.
• Authorised share capital increased to ₹36 crore from ₹11 crore, subject to member approval.
• Alteration of Object Clause approved, to be effected by special resolution and member approval.
• Kamlesh appointed Non-Executive Director, liable to retire by rotation, pending member approval at AGM.
• Draft notice for 14th AGM approved for 30 September 2026 via VC/OAVM.
• Scrutinizer appointed: M/s Neeraj Jindal & Associates for AGM voting process.
• Book closure/record date approved for AGM.

Financial highlights

• Quarter ended 30-Jun-2026: revenue from operations 162.42 lakhs.
• Total income 162.88 lakhs for quarter 30-Jun-2026.
• Profit before tax -12.27 lakhs for quarter 30-Jun-2026.
• Profit for the period -12.27 lakhs; basic EPS -0.12.
• Diluted EPS -0.12 for quarter ended 30-Jun-2026.

Meeting Details

• 14 August 2026, 2:30 PM, at CHD Chemicals Limited Corporate Office.

Key Agenda Items

• Audited financial results for the quarter ended 30 June 2026 and auditor's report thereon.
• Any other matter with the permission of the Chairman.

Other Notes

• Trading window closed 1 July 2026 to 16 August 2026 for Directors, KMPs, and their immediate relatives.

CHD Chemicals Limited trading window closed from 1st July, 2026 until 48 hours after the declaration of the results for the quarter ended 30th June, 2026

EGM purpose

• Approved appointment of a new statutory auditor to fill a casual vacancy after resignation.

Resolution

• Ordinary resolution: appointed M/s Gams & Associates LLP as statutory auditor.
• Appointment runs until the ensuing AGM for FY 2025-26.
• Remuneration to be mutually agreed, plus taxes and expenses.
• No promoter or director participation was disclosed in the resolution text.

Voting outcome

• Resolution passed with requisite majority.
• Votes in favour: 2,229,745 shares, 94.89%.
• Votes against: 120,000 shares, 5.11%.
• 15 shareholders voted; no votes were cast at the meeting venue.

Governance impact

• Statutory audit responsibility shifted from DSP & Associates to Gams & Associates LLP.