Link Pharma Chem Limited, a Vadodara-based chemicals manufacturer listed on BSE (Scrip Code: 524748), reported its unaudited financial results for the quarter ended 30 June 2025 (Q1 FY26) during its Board Meeting held on 1st August 2025. The company also approved the reappointment of Mrs. Rachna Manav Ghai as a Woman Independent Director for a second five-year term, subject to shareholder approval.

Financial Performance Overview:

For Q1 FY26, the company recorded a total income of ₹802.40 lakh, which includes ₹781.48 lakh from operations and ₹20.92 lakh from other income. This is an improvement over Q4 FY25 where total income stood at ₹656.45 lakh. However, it is a decline compared to Q1 FY25's ₹911.80 lakh.

The expenses for the quarter stood at ₹751.43 lakh, which included:

• Cost of materials consumed: ₹269.69 lakh

• Employee benefits expense: ₹153.02 lakh

• Power and fuel: ₹86.36 lakh

• Other expenses: ₹146.56 lakh

• Depreciation and amortization: ₹23.91 lakh

• Finance costs: ₹10.40 lakh

After adjusting for expenses, the company reported a profit before tax of ₹50.97 lakh, a sharp turnaround from a loss of ₹48.27 lakh in the previous quarter.

Following the application of a deferred tax expense of ₹10.78 lakh, the net profit for Q1 FY26 stood at ₹40.19 lakh. This contrasts positively with a net loss of ₹35.02 lakh in Q4 FY25 and also reflects growth from ₹29.64 lakh profit in Q1 FY25.

Other Comprehensive Income and EPS:

Items not reclassified to profit or loss included a small fair value gain on equity instruments and defined benefit plan remeasurement. The total comprehensive income for the quarter was ₹40.08 lakh, compared to a loss of ₹39.27 lakh in the previous quarter.

The Earnings Per Share (EPS) for the quarter stood at ₹0.91, improving from a negative EPS of ₹0.79 in Q4 FY25. The company has a paid-up equity share capital of ₹444.06 lakh.

Reappointment of Independent Director:

As part of governance updates, the Board also approved the reappointment of Mrs. Rachna Manav Ghai (DIN: 08885422) as a Woman Independent Director, not liable to retire by rotation. This reappointment is subject to shareholder approval at the upcoming General Meeting.

• Tenure: From 14th September 2025 to 13th September 2030

• Profile: Mrs. Ghai holds a B.Sc. degree (1997) and a Post Graduate Diploma in Business Management (1998). She brings significant experience in education and general administration.

• No relationship disclosure: She is not related to any other director of the company.

Auditor's Review Report:

The results were reviewed by CNK & Associates LLP, Chartered Accountants. The auditors provided a clean review report, stating that the financials were prepared in accordance with Indian Accounting Standards (Ind AS 34), and that no material misstatements were noted. The report was signed by Pareen Shah, Partner, with UDIN: 25125011BMGYSC4266.

Segment Reporting and Other Notes:

• The company’s operations fall under a single segment: Manufacture and Sale of Chemicals.

• As per Ind AS 109, investments are valued at market prices, and unrealized gains/losses are accounted under other income.

• Notably, fair value gains on financial assets for Q1 FY26 stood at ₹18.96 lakh.

Management Remarks:

While there was no direct quote from the management, the financials and board decisions signal an upbeat operational recovery, reversing past losses and bringing stability into FY26.

Corporate and Compliance Details:

• Company Secretary & Compliance Officer: Ms. Khushbu Patel (Membership No. A65182)

• Chairman & Whole-time Director: Mr. Satish G. Thakur (DIN: 00292129)

• Registered Office: Plot No. 162, GIDC, Nandesari – 391340, Vadodara, Gujarat

• Email: linkpharmalimited@gmail.com | Website: www.linkpharmachem.co.in

• CIN: L24230GJ1984PLC007540

Outlook:

Link Pharma Chem’s return to profitability in Q1 FY26, along with its careful attention to board reappointments and compliance, places it in a resilient position within the Indian chemicals industry. If the current trend in revenue and expense control continues, investors could see improved performance in subsequent quarters.

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