Alkali Metals Ltd. – Audited Financial Results for the Quarter and Year Ended 31 Mar 2026

Announcement Date: 26 May 2026

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Introduction

Alkali Metals Ltd. (ISO 9001‑14001 accredited) has released its audited financial statements for the quarter ended 31 Mar 2026 and the full financial year 2025‑26. The results were reviewed by the Audit Committee and approved by the Board on 26 May 2026.

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1. Key Financial Highlights – Quarter Ended 31 Mar 2026 (Audited)

Metric	Amount (₹ Lakhs)
Revenue from operations	2,873.29
Other income	28.05
Total income	2,901.34
Total expenses	2,371.18
Profit from operations (before exceptional items & tax)	530.16
Net profit after tax	401.53
Total comprehensive income	412.32
Earnings per share (Basic / Diluted)	₹ 3.94 (per ₹10 face‑value share)
Dividend declared (FY 2025‑26)	₹ 1.00 per share

The quarter’s profit represents a turnaround from the unaudited loss of ₹ ‑139.26 Lakhs reported for the same period in the prior year.

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2. Full‑Year Performance – FY 2025‑26 (Audited)

Metric	FY 2025‑26	FY 2024‑25 (Audited)
Revenue from operations	9,302.90	8,233.00
Other income	61.26	156.70
Total income	9,364.16	8,389.70
Total expenses	9,032.42	8,962.38
Profit from operations	331.74	(‑572.68)
Net profit after tax	55.65	(‑579.98)
Total comprehensive income	67.35	(‑580.26)
Earnings per share (Basic / Diluted)	₹ 0.55	(‑5.70)
Final dividend	₹ 1.00 per share	–

The company moved from a loss in FY 2024‑25 to a modest profit in FY 2025‑26, driven by higher revenue and improved cost control.

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3. Balance‑Sheet Snapshot (31 Mar 2026)

Category	₹ Lakhs
Total assets	9,554.92
• Non‑current assets	4,234.83
• Current assets	5,320.09
Total equity	4,468.92
• Equity share capital (₹ 10 each)	1,018.25
• Other equity	3,450.67
Total liabilities	5,086.00
• Non‑current liabilities	388.16
• Current liabilities	4,697.84
Cash & cash equivalents (end of year)	5.32

Property, plant & equipment declined to ₹ 3,846.04 Lakhs, reflecting continued capital investment.

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4. Cash‑Flow Overview (FY 2025‑26)

Cash‑flow category	₹ Lakhs
Operating activities (net)	281.81
Investing activities (net)	(26.57)
Financing activities (net)	(254.06)
Net increase in cash & cash equivalents	1.18
Cash & cash equivalents at year‑end	5.32

Operating cash generation remained strong, offset by financing outflows primarily due to dividend payment (₹ 50.91 Lakhs) and debt repayments.

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5. Dividend Announcement

The Board has recommended a final dividend of ₹ 1.00 per equity share (face value ₹ 10) for FY 2025‑26.

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6. Segment Performance

Segment	Quarter 2026 Revenue (₹ Lakhs)	FY 2025‑26 Revenue (₹ Lakhs)
Domestic	1,071.81	4,734.39
Export	1,801.48	4,568.51
Total	2,873.29	9,302.90

Export sales contributed a larger share of quarterly revenue, while domestic sales remained the larger component of the full‑year turnover.

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7. Regulatory & Compliance Highlights

• Audit & Reporting – The audited statements were prepared in accordance with Indian Accounting Standards (IND AS) and SEBI guidelines. The statutory auditors issued an unmodified audit report for both the quarter and the year.
• Audit Committee & Board Approval – Both the Audit Committee and the Board approved the results on 26 May 2026.
• Labour Code Impact – Following the new labour code (effective 21 Nov 2025), the company’s actuarial assessment indicates no material impact on the financial statements. Ongoing monitoring of central and state rule finalisations will continue.
• Segment Reporting – The company reports geographical segments (Domestic vs Export) as per IND AS‑108, noting uniform risk‑return characteristics across its chemical product portfolio.

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8. Investor Take‑aways

• Profitability rebound – From a loss in FY 2024‑25 to a modest profit in FY 2025‑26, driven by a ~13 % rise in revenue and tighter expense management.
• Strong operating cash flow – Positive cash generation of ₹ 281.81 Lakhs despite higher financing outflows.
• Balanced capital structure – Equity accounts for ~47 % of total financing; current borrowings remain the primary source of short‑term funding.
• Dividend payout – The company has restored dividend distribution, signalling confidence in cash generation.
• No material regulatory headwinds – Labour code changes assessed as non‑material; compliance with IND AS and SEBI remains robust.

Investors should monitor the company’s ability to sustain profit growth, manage working‑capital dynamics, and navigate any future regulatory developments affecting the chemicals sector.