Interim report
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Dhanuka Agritech Limited B anu H 30 October, 2026 Listing Department The Department of Corporate Services-Listing National Stock Exchange of India Limited The BSE Ltd. Exchange Plaza, Phiroze Jeejeebhoy Towers, Plot No. C/1, G. Block, Dalal Street, Bandra- Kurla Complex, Mumbai- 400 001 Bandra East, Mumbai-400 051 Symbol- DHANUKA Scrip Code: 507717 Sub: Outcome of the Board Meeting held today i.e. on 30 October, 2026 (Friday) Ref: Compliances under SEBI (Listing Obligations and Disclosure Requirements) Regulations. 2015 (“Listing Regulations™) Dear Sir/Madam, Please take note that the Board of Directors in its Meeting held today i.e. 30® October, 2026 has inter-alia approved the following(s): Financial Results: Un-Audited Standalone & Consolidated Financial Results for the Quarter and Half Year ended September 30, 2026. In this regard, please find enclosed: a. Un-Audited Standalone & Consolidated Financial Results of the Company for the Quarter and Half Year ended September 30, 2026. b. Limited Review Report in respect of the Un-Audited Standalone & Consolidated Financial Results of the Company for the Quarter and Half Year ended September 30, 2026. The meeting of the Board of Directors commenced at 11:00 A.M.(IST) and concluded at 01:20 P.M. (IST). Please take the above information in your record. for Dhanuka Agritech Limited Jitin Sadana Company Secretary and Compliance Officer FCS-7612 Registered & Corporate Office: Global Gateway Towers, Near Guru Dronacharya Metro Station, MG Road, Gurugram-122002, Haryana Tel: +91-124-434-5000, Email: headoffice@dhanuka.com, Website: www.dhanuka.com CIN: 124219HR1985PLC122802
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SS KOTHARI MEHTA s coLr CHARTERED ACCOUNTANTS Independent Auditor’s Limited Review Report on the Quarterly and Year To Date Unaudited Standalone Financial Results of Dhanuka Agritech Limited Pursuant to Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended To The Board of Directors of Dhanuka Agritech Limited We have reviewed the accompanying Statement of unaudited Standalone financial results of Dhanuka Agritech Limited (“the Company”) for the quarter ended September 30, 2026 and Year to date from April 01, 2026 to September 30, 2026 (‘the “Statement”) attached herewith, being submitted by the Company pursuant to the requirement of regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations™). This statement, which is the responsibility of the Company’s Management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, “Interim Financial Reporting” (Ind AS 34) , prescribed under Section 133 of the Companies Act, 2013 (“the Act”) read with rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited Standalone financial results prepared in accordance with applicable Indian Accounting Standards prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended including the manner in which it is to be disclosed, or that it contains any material misstatement. For S S Kothari Mehta & Co. LLP Chartered Accountants Jalaj Soni Partner Membership No. 528799 UDIN: 26528799ATELXW6040 Place: Gurugram Date: October 30, 2026 Plot No. 68, Okhla industrial Area, Phase-Ill, New Delhi-110020 Tel: +91-11-4670 8888 E-mail: contact@sskmin.com www.sskmin.com
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Dhanuka Agritech Limited anu R STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 (T In lacs) Quarter Ended Half Year Ended Year Ended S.No[Particulars 30.09.2026 | 30.06.2026] 30.09.2025 | 30.09.2026 | 30.09.2025 | 31.03.2026 (Unaudited) |(Unaudited)| (Unaudited)| (Unaudited) | (Unaudited) | _(Audited) T |Revenue from Operations 65,751.37 | 46,192.81 | 59,824.81| 1,11,944.18 | 1,12,653.62 | 2,01,978.96 11 |Other income. 917.00 886.28 631.74 1,803.28 1,436.12 4,301.14 111 [Total Income (L+II) 66,668.37 | 47,079.09 | 60,456.55 | 1,13,747.46 | 1,14,089.74 | 2,06,280.10 IV [Expenses a) |Cost of materials consumed 32,606.96 | 28,713.26 | 34,389.40 61,320.22 70,535.26 | 1,20327.69 b) [Purchase of StockInTrade 1,780.86 | 1,443.59 125.02 3,224.45 2,855.61 6,557.43 ) |Cnanges in inventories of finished goods, work-i L | ot il ST e 4,286.49 (206.66) (84.17)| 4,079.83 (5165.79)| (6,240.19) d) |Employee benefit expenses 530363 | 4647.06 | 4785.11 9,950.69 9,453.76 18,983.00 €) |Finance costs 76.11 81.47 81.97 157.58 212.31 370.87 1) |Depreciation and amortisation expense 149144 | 1,448.92 | 1,625.94 2,940.36 3,164.55 6,421.89 q) [Other expenses 647613 | 6,094.09 | 6,936.03 12,570.22 12,982.23 22,003.34 Total Expenses 52,021.62 | 42,21.73 | 47,859.30 | 94,243.35 | 94,037.93 | 1,68,424.03 v [Profit/(Loss) Before Exceptional Items and Tax 14,636.75 | 4,857.36 | 12,507.25 | 19,504.11 | 20,051.81 | 37,856.07 VI [Exceptional items - - - - - - VII [Profit/(Loss) Before Tax (V-VI) 14,646.75 | 4,857.36 | 12,507.25 | 19,5041 | 20,051.81 | 37,856.07 VIII|Tax expenses a) [Current Tax 3,668.91 | 1,271.85 | 3,009.63 494076 4,895.03 9,140.73 b) [Tax of earlier year provided / (written back) - 0.02 - 002 - (543.04) o) [Deferred Tax 55.60 (44.95) 101.07 10.65 209.89 534.89 X [Profit/(loss) for the period (VII-VIIT) 10,922.24 | 3,630.44 | 9,396.55 | 14,552.68 | 14,046.89 | 28,723.49 X [Other Comprehensive Income A (i) Ttems that will not be reclassified to profit or loss - - - - - 125.40 (i) Income tax relating to items that will not be i _ 7 i i (31.56) reclassified to profit or loss . 8 |(i) Items that will be reclassified to profit or loss - - - - - - () Income tax refating to ftems that wil be reclassiied © B N ) ) N ) profit o loss Total Other Comprehensive Income /(Loss) for N N - N N 03.84 the period - XI_[Total Comprehensive Income for the period 10,2224 | 3,630.44 | 0,396.55 | 14,552.68 | 14,946.89 | 28,817.33 XII [Paid-up equity share capital [Face value of X 2 per share] 891.57 89157 901.57 89157 901.57 901.57 XIII [Other Equity as per audited Balance Sheet 1,67,286.30 XIv |Earning per share* (in %) 2) [Basic EPS 24.43 8.06 20.85 32.49 33.16 63.72 b) |Diluted EPS 24.43 8.06 2085 32.49 33.16 63.72 See accompanying notes to the financial results *Actuals for the quarter and half year not annualised Registered & Corporate Office : Global Gateway Towers, Near Guru Dronacharya Metro Station, MG Road, Gurugram -122002, Haryana (INDIA) Tel.: +91-124-434 5000, E-mail : headoffice@dhanuka.com, Website: www.dhanuka.com, CIN: L24219HR1985PLC122802 & T
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Dhanuka Agritech Limited anu Nmrmm— STANDALONE UNAUDITED BALANCE SHEET AS AT 30TH SEPTEMBER, 2026 (TIn Lacs) Particulars Asat Sep 30,2026 | Mar 31,2026 (Unaudited) | _(Audited) 1 1 Non-current assets a Property,Plant and Equipment 31,283.00 30,749.84 b Investment Property 1,406.01 1,441.20 C Capital work in progress 1,865.14 1,43.64 d Other Intangible assets 13,628.51 14,460.97 e Financial Assets i) Investments 9,126.59 9,433.79 ii) Loans 9.71 13.48 ii) Other financial assets 2,729.36 776.26 f Other non-current assets 317.78 349.27 Total Non-Current assets 60,366.10 | 58,468.45 2 Current assets a Inventories 49,355.62 51,681.71 b Financial Assets i) Investments 27,234.05 27,691.04 i) Trade receivables 69,193.13 44,062.08 i) Cash and cash equivalents 472.24 1,893.48 iv) Bank balances other than (i) above 76.89 74.10 v) Loans 405.19 39164 Vi) Other financial assets 5,924.86 10,967.56 € Other current assets 10,141.67 14,972.23 Total Current assets 1,62,803.65 | 1,51,733.84 Total Assets 2,23,169.75 | 2,10,202.29 II EQUITY AND LIABILITIES 1 Equity a Equity Share Capital 89157 901.57 b Other Equity 1,73,874.68 | 1,67,286.30 Total equity 1,74,766.25 | 1,68,187.87 LIABI! 2 Non-current liabilities a Financial Liabilities i) Lease Liability 2,235.34 2,343.23 ii) Other financial liabilities 1,684.96 1,577.03 b Provisions 17.64 17.65 ¢ Deferred tax liabilities (Net) 1,028.48 1,017.83 Total non-current liabilities 4,966.42 4,955.74 3 Current liabilities a Financial Liabilities i) Borrowings 6.99 90.10 ii) Lease Liability 692.50 630.59 ii) Trade payables a)total outstanding dues of micro enterprises and small enterprises 500.19 328.55 btotal outstanding dues of creditors other than micro enterprises and small enterprises 14,615.52 19,272.76 iv) Other financial lizbilities 22,192.94 10,989.50 b Other current liabilities 3,043.88 3,725.78 ¢ Provisions 5.52 1,007.18 d Current Tex Liabilties (Net) 2,379.54 1,014.22 Total current liabilities 43,437.08| 37,058.68 Total Equity and Liabilities 2,23,169.75 | 2,10,202.29 Registered & Corporate Office : Global Gateway Towers, Near Guru Dronacharya Metro Station, MG Road, Gurugram -122002, Haryana (INDIA) Tel.: +91-124-434 5000, E-mail : headoffice@dhanuka.com, Website: www.dhanuka.com, CIN: L24219HR1985PLC122802 - /
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Dhanuka Agritech Limited anu e ———— STANDALONE UNAUDITED STATEMENT OF CASH FLOWS FOR THE HALF YEAR ENDED 30TH SEPTEMBER, 2026 (¥ In Lacs) Particulars Half Year Ended Sep 30,2026 | Sep 30,2025 (Unaudited) | (Unaudited) A CASH FLOW FROM OPERATING ACTIVITIES Profit / (Loss) Before Tax 19,504.11 | 20,051.81 Adjustments for. Depreciation, amortization and impairment expenses 2,940.36 3,164.55 Net (Gain)/Loss on Sale of Property, Plant and Equipment (22.84) (15.07) Finance Costs 157.58 21231 Interest Income (574.28) (693.05) Net (Gain)/Loss on Sale of Investments (298.92)| (117.72), Net (Gain)/Loss on Investments measured at fair value through profit or loss (367.97), (261.82), Allowance for Bad and Doubtful debts & Advances 173.47 13.69 Liabilities No Longer Required, Wiitten Back - (1.09) Forex Fluctuation on Translation of Assets & Liabilities (300.38) 103.47 Operating Profit/(loss) before Working Capital changes 21,21113| 22,457.08 (increase) / Decrease in Trade Receivables (25311.84)| (16,277.10) (Increase) / Decrease in Current financial assets - Loans (13.55) (19.77)] (increase) / Decrease in Non Current financial assets - Loans 377 (1.74) (increase) / Decrease in Other Current financial assets 2,941.22 (2,753.70)| (increase) / Decrease in Other Non Current financial assets (3.53) (17.86)| (Increase) / Decrease in Other Current assets 4,830.56 396.74 (increase) / Decrease in Other Non Current assets 15.11 721 (Increase)/Decrease in Inventories 2,326.10 (7,946.67)| Increase / (Decrease) in Trade Payables (4,177.91), 1,138.02 Increase / (Decrease) in Other Current Financial Liabilities 11,479.55 11,496.30 Increase / (Decrease) in Other Non Current Financial Liabilities 107.93 9.77 Increase / (Decrease) in Other Current Provisions (1,001.66) - Increase / (Decrease) in Other Non Current Provisions. - (105.36) Increase / (Decrease) in Other Current Liabilities (681.90) (780.81) Cash generated (used) in /from Operations before tax 11,724.98 7,602.11 Net Direct Taxes paid (Net of Refunds) (3,575.47) (3,620.18)| Net cash flow (used) in/ from Operating Activities 8,149.51 3,981.93 B. CASH FLOW FROM INVESTING ACTIVITIES Acquisition of Property, Plant and Equipment (Including Adjustment on account of Intangible Assets, Capital work in Progress, Capital Creditors and Capital Advances) (3,229.33)| (1,430.70)| Proceeds from sale of Property, Plant and Equipment 2150 25.15 Repayment of Loan Given to Corporate and Other - 1,000.00 Investment and Redemption in Bank Deposits (Net) 283.40 705.43 Purchase and sale of Investments (Net) 1,431.07 1,301.89 Interest Received 442.80 309.92 Net cash (used) in/ from Investing Activities (1,050.56)| 1,911.69 Net cash (used) in/ from Operating and Investing Activities 7,098.95 | 5893.62 C. CASH FLOW FROM FINANCING ACTIVITIES Short Term Borrowings (Net (83.11)| (4,145.25) Payment of Principal portion of Lease Liabilities (305.20) (28351) Payment of Dividend (891.57) (901.57) Buy Back of Shares (7,000.00) - Expenses on Buy Back of Shares (62.73) - Interest Paid (157.58) (21231) Net cash (used) in/ from Financing Activities (8520.19)| (5,542.64) Net cash (used) in/ from Operating, Investing & Financing Activiti (1,42 35098 Opening balance of Cash and Cash equivalent w31 | EA\ 57.00 Closing balance of Cash & Cash equivalent Registered & Corporate Office : Global Gateway Towers, Near Guru Dronacharya Metro Station, MG Road, Gurugram -122002, Haryana (INDIA) Tel.: +91-124-434 5000, E-mail : headoffice@dhanuka.com, Website: www.dhanuka.com, CIN: L24219HR1985PLC122802 o A =
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Dhanuka Agritech Limited Note: Cash and cash equivalents included in the Cash Flow Statement comprise of the following Cash Balance on Hand 92.70 206.97 ) Balance with Banks : “In Current Accounts 379.54 201.01 Total 472.24 407.98 Notes: 1 The above Unaudited Standalone Financial Results were reviewed by the Audit Committee and thereafter approved and taken on record by the Board off Directors in their Meeting held on October 30, 2026. The Statutory Auditors of the Company have conducted a "Limited Review" of the above Financiall Results for the auarter and half vear ended 30th September, 2026. 2 Financial Results for all the periods presented have been prepared in accordance with the recognition and measurement principles of Ind AS notified under| the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. 3 The demand of Company’s products depends on monsoon, pest infestation and crop patterns. Hence there may be variations in the Resuits from one period| to another period. 4 The Company has only one reportable Business segment viz. "Agro Chemicals" 5 During the six month ended 30th September, 2026, the Company has bought back its 5,00,000 fully paid up equity shares, representing 1.11% of the total issued and paid up equity share capital of the Company @ Rs. 1400/- per equity share aggregating to an amount of Rs. 70.00 Crores and extinguished| those shares on 20th June, 2026. Consequently, Paid up Share Capital has been reduced by Rs.10,00,000. 6 The Results can also be viewed at our website www.dhanuka.com and on the website of BSE & NSE where the Company's shares are listed i.e. at www.bseindia.com and www.nseindia.com respectively. Any query from investors can be sent on email at investors@dhanuka.com. For and on behalf of | Dhanuka Agritech Limited P et (MK. Dhanuka) Place : Gurugram (Haryana) Chairman Dated : October 30, 2026 DIN : 00628039 Registered & Corporate Office : Global Gateway Towers, Near Guru Dronacharya Metro Station, MG Road, Gurugram -1 22002, Haryana (INDIA) Tel.: +91-124-434 5000, E-mail : headoffice@dhanuka.com, Website: www.dhanuka.com, CIN: L24219HR1985PLC122802 & B
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SS KOTHARI MEHTA - &Colk CHARTERED ACCOUNTANTS Independent Auditor’s Limited Review Report on the Quarterly and Year to date Unaudited Consolidated Financial Results of Dhanuka Agritech Limited Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Dhanuka Agritech Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Dhanuka Agritech Limited (“the Parent”) and its subsidiary (the Parent and its subsidiary together referred to as “the Group”) for the quarter ended September 30, 2026 and Year to date April 1, 2026 to September 30, 2026 (“the Statement”), being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations™). 2. This Statement, which is the responsibility of the Parent’s Management and approved by the Parent’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting”, prescribed under section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations to the extent applicable 4. The Statement includes the results of the following entity: Subsidiary: a. Dhanuka Agritech Europe Private Limited (Incorporated on August 26, 2026) 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The Statement includes the interim financial results of one subsidiary which has been incorporated during the quarter ended September 30, 2026 and has not commenced commercial operations and Plot No. 68, Okhla industrial Area, Phase-Ill, New Delhi-110020 Tel: +91-11-4670 8888 E-mail: contact@sskmin.com www.sskmin.com
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SS KOTHARI MEHTA & CO.LLP CHARTERED ACCOUNTANTS whose interim financial results reflect total assets of Rs. Nil Lakhs as at September 30, 2026, total revenue (including other income) of Rs. Nil Lakhs, total net profit of Rs. Nil Lakhs and total comprehensive income of Rs. Nil Lakhs for the period from August 26, 2026 to September 30, 2026, and cash outflows of Rs. Nil Lakhs, as considered in the Statement. These financial results have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this subsidiary, is based solely on the procedures performed by us as stated in paragraph 3 above. According to the information and explanations given to us by the Management, these financial results are not material to the Group. Our conclusion on the Statement is not modified in respect of the above matter. For S S Kothari Mehta & Co. LLP Chartered Accountants Firm Registration No. 000756N/N500441 G Jalaj Soni Partner Membership No. 528799 UDIN: 265287990 WBYY 8205 Place: Gurugram Date: October 30, 2026
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Dhanuka Agritech Limited anu STATEMENT OF UNAUDITED CONSOLTDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER, 2026 | (£ Inlacs)| Quarter Ended Half Year Ended Year Ended S.No|Particulars 30.09.2026 | 30.06.2026] 30.09.2025 | 30.09.2026 | 30.09.2025 | 31.03.2026 (Unaudited) |(Unaudited)|(Unaudited)| (Unaudited) | (Unaudited) | _(Audited) T [Revenue from Operations 6575137 | 46,192.81| 5982481 | 1,11,044.18| 11265362 | 2,01,978.9 11 |Other income 917.00 | 886.28 631.74 1,803.28 1,436.12 4301.14 TII [Total Income (1+1T) 66,668.37 | 47,079.09 | 60,4565 | 1,13,747.46 | 1,14,089.74 | 2,06,280.10 I [Expenses a) |Cost of materials consumed 3260696 | 2871326 | 3438940 | 6132022 | 7053526 | 120327.69 ) [Burchase of tock In Trage 178086 | 1443559 125.02 322445 2,855.61 6,557.43 Dl E:f;rge: :‘nz“gfl:flff.l?r ad‘:'md goodsi otk 4,286.49 (206.66) (84.17) 4,079.83 (5,165.79) (6,240.19) d) |Employee benefit expenses 530363 | 4647.06 | 478511 9,950.69 9,453.76 18,983.00 e) |Finance costs 76.11 8147 81.97 157.58 21231 370.87 ) [Depreciation and amortisation expense 149144 | 144892 | 162594 2,940.36 3,164.55 6,421.89 9) |Other expenses 647613 | 6,004.09 | 693603 | 1257022 | 12982.3 22,003.34 Total Expenses 52,021.62 | 42,221.73 | 47,859.30 | 94,243.35 | 94,037.93 | 1,68,424.03 Vv [Profit/(Loss) Before Exceptional Items and Tax 14,646.75 | 4,857.36 | 12,507.25 19,504.11 | 20,051.81 37,856.07 VI [Exceptional items - = = B B - VII [Profit/(Loss) Before Tax (V-VI) 14,646.75 | 4,857.36 | 12,507.25 19,504.11 | 20,051.81 37,856.07 VIII|Tax expenses a) [Current Tax 366801 | 1,071.85| 300963 4,940.76 4,895.03 9,140.73 b) [Tax of earlie year provided / (written back) - 0.02 - 0.02 - (543.04) <) [Deferred Tax 55.60 (44.95) 101.07 10.65 209.89 534.69 1X [Profit/ (foss) for the period (VIT-VIIT) 10,922.24 | 3,630.44 | 9,396.55 | 14,552.68 | 14,046.89 | 28,723.49 X [Other Comprehensive Income A [(7) Ttems that will not be redlassified to profit or loss - - - - - 12540 (1) Incorme tax refating to items that will not be N N ) ) _ (31.56) reclassified to profit or loss. B [(i) Items that will be reclassified to profit or Ioss - - - - - : (il) Income tax relating to items that will be reclassified to profit or loss Total Other Comprehensive Income /(Loss) for N N N R N o the period - XI_[Total Comprehensive Income for the period 10,922.24 | 3,630.44 | 9,396.55 | 14,552.68 | 14,946.89 | 28,817.33 XII [Paid-up equity share capital [Face value of X 2 per 891.57 891.57 901.57 89157 90157 901.57 XII |Other Equity as per audited Balance Sheet 1,67,286.30 X1V |Earning per share* (in €) a) [Basic EPS 24.43 8.06 20.85 32.49 33.16 63.72 b) |Diluted EPS 24.43 8.06 20.85 32.49 33.16 63.72 See accompanying notes to the financial results *Actuals for the quarter and half year not annualised Registered & Corporate Office : Global Gateway Towers, Near Guru Dronacharya Metro Station, MG Road, Gurugram -122002, Haryana (INDIA) Tel.: +91-124-434 5000, E-mail : headoffice @dhanuka.com, Website: www.dhanuka.com, CIN: L24219HR1985PLC122802 P
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" Dhanuka Agritech Limited anu S m—— CONSOLIDATED UNAUDITED BALANCE SHEET AS AT 30TH SEPTEMBER, 2026 (¥ In Lacs) Particulars Asat Sep 30,2026 | Mar 31,2026 (Unaudited) (Audited) T 1 Non-current assets a Property,Plant and Equipment 31,283.00 30,749.84 b Investment Property 1,406.01 1,441.20 c Capital work in progress 1,865.14 1,243.64 d Other Intangible assets 13,628.51 14,460.97 e Financial Assets i) Investments 9,126.59 9,433.79 ii) Loans 9.71 13.48 iii) Other financial assets 2,729.36 776.26 £ Other non-current assets 317.78 349.27 Total Non-Current assets 60,366.10 58,468.45 2 Currentassets a Inventories 49,355.62 51,681.71 b Financial Assets i) Investments 27,234.05 27,691.04 ii) Trade receivables 69,193.13 44,062.08 iii) Cash and cash equivalents 472.24 1,893.48 iv) Bank balances other than (iii) above 76.89 74.10 v) Loans 405.19 391.64 Vi) Other financial assets 5,924.86 10,967.56 c Other current assets 10,141.67 14,972.23 Total Current assets 1,62,803.65 | 1,51,733.84 Total Assets 2,23,169.75 | 2,10,202.29 11 EQUITY AND LIABILITIES 1 Equity a Equity Share Capital 891.57 901.57 b Other Equity 1,73874.68 | 1,67,286.30 Total equity 1,74,766.25 | 1,68,187.87 LIABILITIES 2 Non-current liabilities a Financial Liabilties 1) Lease Liability 2,235.34 2,343.23 ii) Other financial lizbilities 1,684.96 1,577.03 b Provisions 17.64 17.65 ¢ Deferred tax liabilities (Net) 1,028.48 1,017.83 Total non-current | 4,966.42 4,955.74 3 Current liabilities a Financial Liabilities i) Borrowings 6.99 90.10 ii) Lease Liabllity 692.50 630.59 iii) Trade payables a)total outstanding dues of micro enterprises and small enterprises 500.19 328.55 b)total outstanding dues of creditors other than micro enterprises and small enterprises 14,615.52 19,272.76 iv) Other financial liabilities 22,192.94 10,989.50 b Other current liabilities 3,043.88 3,725.78 c Provisions 5.52 1,007.18 d Current Tax Liabilities (Net) 2,379.54 1,014.22 Total current liabilities 43,437.08 37,058.68 Total Equity and Liabili 2,23,169.75 | 2,10,202.29 Registered & Corporate Office : Global Gateway Towers, Near Guru Dronacharya Metro Station, MG Road, Gurugram -122002, Haryana (INDIA) Tel.: +91-124-434 5000, E-mail : headoffice@dhanuka.com, Website: www.dhanuka.com, CIN: L24219HR1985PLC122802 5 XA
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Dhanuka Agritech Limited anu e em— CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS FOR THE HALF YEAR ENDED 30TH SEPTEMBER, 2026 (¥ In Lacs) Particulars Half Year Ended Sep 30,2026 | Sep 30,2025 (Unaudited) | (Unaudited) A CASH FLOW FROM OPERATING ACTIVITIES Profit / (Loss) Before Tax 19,504.11| 20,051.81 Adjustments for: Depreciation, amortization and impairment expenses 2,940.36 3,164.55 Net (Gain)/Loss on Sale of Property, Plant and Equipment (22.84) (15.07) Finance Costs 157.58 21231 interest Income (574.28) (693.05), Net (Gain)/Loss on Sale of Investments (298.92) (117.72), Net (Gain)/Loss on Investments measured at fair value through profit or loss (367.97) (261.82)| Allowance for Bad and Doubtful debts & Advances 173.47 13.69 Liabilities No Longer Required, Written Back - (1.09) Forex Fluctuation on Translation of Assets & Liabilities (300.38), 103.47 Operating Profit/(loss) before Working Capital changes 2121113 22,457.08 (Increase) / Decrease in Trade Receivables (25311.84) (16,277.10) (increase) / Decrease in Current financial assets - Loans (13.55)| (19.77) (Increase) / Decrease in Non Current financial assets - Loans 3.77 (1.74) (increase) / Decrease in Other Current financial assets 2,941.22 (2,753.70) (increase) / Decrease in Other Non Current financial assets (3.53) (17.86), (increase) / Decrease in Other Current assets 4,830.56 396.74 (increase) / Decrease in Other Non Current assets 15.11 721 (increase)/Decrease in Inventories 2,326.10 (7,946.67) Increase / (Decrease) in Trade Payables (4,177.91)| 1,138.02 Increase / (Decrease) in Other Current Financial Liabilities 11,479.55 11,496.30 Increase / (Decrease) in Other Non Current Financial Liabilities 107.93 977 Increase / (Decrease) in Other Current Provisions (1,001.66) - Increase / (Decrease) in Other Non Current Provisions - (105.36) Increase / (Decrease) in Other Current Liabilities (681.90) (780.81) Cash generated (used) in /from Operations before tax 11,724.98 7,602.11 Net Direct Taxes paid (Net of Refunds) (3,575.47) (3,620.18) Net cash flow (used) in/ from Operating Activities 8,149.51 3,981.93 B. CASH FLOW FROM INVESTING ACTIVITIES Acquisition of Property, Plant and Equipment (Including Adjustment on account of Intangible Assets, Capital work in (3,229.33)| (1,430.70), Progress, Capital Creditors and Capital Advances) Proceeds from sale of Property, Plant and Equipment 21.50 25.15 Repayment of Loan Given to Corporate and Other - 1,000.00 Investment and Redemption in Bank Deposits (Net) 283.40 705.43 Purchase and sale of Investments (Net) 1,431.07 1,301.89 Interest Received 442.80 309.92 Net cash (used) in/ from Investing Act (1,050.56) 1,911.69 Net cash (used) in/ from Operating and Investing Activities 7,098.95 5,893.62 C. CASH FLOW FROM FINANCING ACTIVITIES Short Term Borrowings (Net) (83.11) (4,145.25), Payment of Principal portion of Lease Liabilities (305.20), (283.51) Payment of Dividend (891.57) (901.57)| Buy Back of Shares (7,000.00) - Expenses on Buy Back of Shares (82.73) - Interest Paid (157.58) (212.31), Net cash (used) in/ from Financing Activities (8,520.19)| (5,542.64) Net cash (used) in/ from Operating, Investing & Financing Acti (1,421.24 350.98 Opening balance of Cash and Cash equivalent 1,;9(1 TN 57.00 Closing balance of Cash & Cash equivalent Registered & Corporate Office : Global Gateway Towers, Near Guru Dronacharya Metro Station, MG Road, Gurugram -122002, Haryana (INDIA) a AF7 Tel.: +91-124-434 5000, E-mail : headoffice@dhanuka.com, Website: www.dhanuka.com, CIN: L24219HR1985PLC122802
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" Dhanuka Agritech Limited anu Yo e Note: Cash and cash equivalents included in the Cash Flow Statement comprise of the following i) Cash Balance on Hand 92.70 206.97 ii) Balance with Banks : -In Current Accounts 379.54 201.01 Total 472.24 407.98 Notes: 1 The above Unaudited Consolidated Financial Results were reviewed by the Audit Committee and thereafter approved and taken on record by the Board of| Directors in their Meeting held on October 30, 2026. The Statutory Auditors of the Company have conducted a "Limited Review" of the above Financiall Results for the quarter and half year ended 30th September, 2026. 2 Financial Results for all the periods presented have been prepared in accordance with the recognition and measurement principles of Ind AS notified under| the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. 3 The demand of Group's products depends on monsoon, pest infestation and crop patterns. Hence there may be variations in the Results from one period| to another period. 4 The Group has only one reportable Business segment viz. "Agro Chemicals" 5 During the six month ended 30th September, 2026, the Company has bought back its 5,00,000 fully paid up equity shares, representing 1.11% of the total| issued and paid up equity share capital of the Company @ Rs. 1400/- per equity share aggregating to an amount of Rs. 70.00 Crores and extinguished| those shares on 20th June, 2026. Consequently, Paid up Share Capital has been reduced by Rs.10,00,000. 6 The Results can also be viewed at our website www.dhanuka.com and on the website of BSE & NSE where the Company's shares are listed i.e. at| www.bseindia.com and www.nseindia.com respectively. Any query from investors can be sent on email at investors@dhanuka.com. 7 During the Quarter & Half-Year ended September 30, 2026, a wholly owned subsidiary of the Company, Dhanuka Agritech Europe Private Limited, was incorporated in Ireland on August 26, 2026. The Company has subscribed to the share capital of the subsidiary in accordance with the incorporation documents however, the subscription amount remained unpaid as at September 30, 2026 and is proposed to be remitted in accordance with applicable FEMA regulations. Consequently, the said entity became a wholly owned subsidiary of the Company with effect from August 26, 2026 and has been consolidated in these consolidated Financial Results. For and on behalf of | Dhanuka Agritech Limited I | N (M.K. Dhanuka) Place : Gurugram (Haryana) Chairman Dated : October 30, 2026 DIN : 00628039 Registered & Corporate Office : Global Gateway Towers, Near Guru Dronacharya Metro Station, MG Road, Gurugram -122002, Haryana (INDIA) Tel.: +91-124-434 5000, E-mail : headoffice@dhanuka.com, Website: www.dhanuka.com, CIN: L24219HR1985PLC122802 . A A