Interim report
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CFS Camlin Fine Sciences August 11 , 2026 To , BSE Limited , 25 , P. J. Towers , Dalal Street , Mumbai 400 001 - Ref : Company Scrip Code : 532834 To , Listing Department , National Stock Exchange of India Ltd. , Exchange Plaza , Bandra Kurla Complex , Bandra ( East ) , Mumbai- 400051 Ref : Symbol : CAMLINFINE || Series : EQ Sub : Outcome of the Board Meeting : Regulation 30 & 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended from time to time ( “ SEBI Listing Regulations " ) ( read with Schedule III ) . Dear Sir / Madam , This has reference to our intimation dated August 4 , 2026 . This is to inform you that the Board of Directors , at its meeting held today i.e. on Tuesday , August 11 , 2026 , inter alia , approved the Un - audited Financial Results ( Consolidated and Standalone ) for the quarter ended June 30 , 2026 , as recommended by the Audit Committee . A copy of the said Results along with the Limited Review Reports issued by the Statutory Auditors are enclosed herewith as Annexure 1. The said Results shall be published in newspapers as per the SEBI Listing Regulations . The same are also being uploaded on the Company's Website at ( https://www.camlinfs.com/ ) . The Board meeting commenced at 02:00 p.m. ( IST ) and concluded at 03:35 p.m. ( IST ) . This is for your information and record please . Encl .: a / a . Thanking You , For Camlin Fine Sciences Limited Rahul Sawale Company Secretary & VP - Legal Registered Office : Camlin Fine Sciences Limited , Floor 2 to 5 , In G.S. Point , CST Road , Kalina , Santacruz ( East ) , Mumbai 400 098 . CIN : L74100MH1993PLC075361 +91 22 6700 1000 +91 22 2832 4404 corporate@camlinfs.com www.camlinfs.com
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+ ~ N N O'l -..J 0 0 0 0 0 N N M" CXl 0 ~ !-11 .i:,. :J ~ G> .i:,. 0 () 0 --, 'C 0 --, QJ M" m @ () QJ "O Q. :J _M" () (fl --l ;u 0 QJ fl. ~ QJ :J _OJ - '?-'.\,.LA«t~ 3 s· ~ () 0 3 (fl ,c( g: -r 0 ~ '? ~ (] :1: :1: :1: () QJ 3 :J ...,, 1/) () 0 3 M" QJ n .... C N ,,..._ m QJ 1/) M" :-' ~*& - - ,~FIN~ ru u' ' 1J \ ~ * ~ Ji 0.:1.1,~\~ CAMLIN FINE SCIENCES LIMITED STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 STANDALONE QUARTER ENDED PARTICULARS 30.06.2026 31.03.2026 30.06.2025 (Unaudited) (Audited) (Unaudited) (Refer Note 2) 1 Revenue from operations 2,224.86 1,835.17 1,914.38 2 Other income 14.02 153.02 36.89 3 Total Income 2,238.88 1,988.19 1,951.27 4 Expenses Cost of materials consumed 1,455.98 776.79 990.61 Purchase of stock in trade 14.88 20.44 4.71 Changes in inventories of finished goods/WIP/stock in trade (141.35) 168.01 29.50 Employee benefits expense 202.78 180.75 186.21 Finance costs 133.82 220.51 113.44 Depreciation and amortisation ~xpense 135.12 132.85 134.03 Other expenses 624.37 629.09 656.54 Total Expenses 2,425.60 2,128.44 2,115.04 5 Profit/ (Loss) before exceptional items and share of profit/ (loss) of (186.72) (140.25) (163.77) associate (3-4) 6 Exceptional items (Refer Note 7) - 26.11 - 7 Profit/ (Loss) before share of profit/ (loss) of associate (5-6) (186.72) (166.36) (163.77) 8 Share of profit/ (loss) of associate - - - 9 Profit/ (Loss) before tax from continuing oper1tions (7-8) (186.72) (166.36) (163.77) JO Tax Expenses - Current tdx - - Deferred tax (63.60) (109.87) (56.96) Tota) Tax Expenses (63.60) (109.87) (56.96) 11 Profit/ (Loss) from continuing operations for the period (9-10) (123.12) (56.49) (106.81) 12 Discontinued operations Profit/ (Loss) from discontinued operdtion before tc1x - T ,o.. expense of discontinued operations - Profi t/ (Loss) from discontinued operations - - - 13 Profit/ (Loss) for the period (11+12) (123.12) (56.49) (106.81) 14 Other comprehensive income A Hems that will not be reclassified to profit or loss (i) Rrmeasu rements of defined benefit plans (0.70) 6.53 1.56 (ii) Inl..'omP t,1.x relating to Items that will not be reclassified to profit or loss 0.24 (2.28) (0.54) ~ B Item ~ that will be reclassified to profit or loss J (i) Exchanged iffcrenc.-Ps on translating the financial statements of foreign operations (ii) The effective portion of gain or loss on hedging instruments in a 57.33 (21.79) 1.90 cash flow hedge (iii) Income tdx relating to Iterns that will be reclassified to profit or loss (20.03) 7.61 (0.66) Other comprehensive income 36.84 (9.93) 2.25 15 Total comprehen sive income for the period (13+14) (86.28) (66.42) (104.56) (Rs.in Million, except per share data) CONSOLIDATED YEAR ENDED QUARTER ENDED YEAR ENDED 31.03.2026 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Audited) (Unaudited) (Audited) (Unaudited) (Audited) (Refer Note 2) 8,379.18 5,198.79 4,248.11 4,077.21 17,233.08 349.51 13.40 239.12 66.27 287.92 8,728.69 5,212.19 4,487.23 4,143.48 17,521.00 4,018.22 3,123.48 1,207.29 2,258.55 8,232.70 36.91 58.20 181.61 198.94 886.01 404.05 (124.85) 798.98 (200.63) 105.75 759.80 734.29 659.31 567.42 2,439.01 669.87 140.05 229.80 148.56 729.40 536.77 191.56 208.15 161.34 709.19 2,681.31 1,314.92 1,189.07 1,050.00 4,500.82 9,106.92 5,437.65 4,474.20 4,184.18 17,602.88 (378.23) (225.46) 13.03 (40.70) (81.88) 162.70 111.10 79.49 - 254.60 (540.92) (336.56) (66.46) (40.70) (336.48) - 13.97 13.83 8.91 16.62 (540.92) (322.59) (52.63) (31.79) (319.86) - 38.57 19.21 59.76 179.21 (211.26) (43.20) (81.58) (60.02) (183.76) (211.26) (4.63) (62.37) (0.26) (4.55) (329.66) (317.96) 9.74 (31.53) (315.31) (18.26) 854.71 (75.28) 552.42 - - 1.68 - 1.68 (18.26) 853.03 (75.28) 550.74 (329.66) (336.22) 862.77 (106.81) 235.43 (1.61) (0.70) 6.91 1.56 (1.24) 0.56 0.24 (2.28) (05~) 0.56 135.76 (109.37) 117.04 80.96 (70.57) 57.33 (21.79) 1.90 (70.57) 24.66 (20.03) 7.61 (0.66) 24.66 (46.96) 172.60 (118.92) 119.29 34.37 (376.62) (163.62) 743.85 12.48 269.80
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+ ~ N N Ol --.J 0 0 0 0 0 + ~ N N N OJ (,-J N .i:: .i::- 0 .i::- n 0 ..., -0 0 ..., QJ ,... (1) @ n QJ 3 ::J v!' n 0 3 (] :E :E :E n QJ 3 ::J v!' n 0 3 nn -a, Z3 r =: --.J ::J ~:::!:'! 0::J om 3: (/') I!:2. ..... (I) (I) ::J (I) n t,-J(l) lJ VI rr n-· o3 --.J;:;.: u, (I) (,-JQ. (T) - _,, Tl 0 0 ..., N ,... 0 5T' ::J G) 0 lJ Q. ::J t"' n (/') -I ;o 0 QJ _a. ;,;:: QJ ::J _w (/') QJ ::J ,... QJ n ..., C N ,,.... m QJ VI ,... :-' 3: C 3 CT QJ .i::- 0 0 0 lD OJ <> :ti (I) 10 iii' .... (I) ... (I) a. 0 --ii' !I! STANDALONE CONSOLIDATED QUARTER ENDED YEAR QUARTER ENDED YEAR ENDED ENDED PARTICULARS 30.06.2026 31.03.2026 30.06.2025 31.03.2026 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited) (Unaudited) (Audited) (Unaudited) (Audited) (Unaudited) (Audited) (Refer Note 2) (Refer Note 2) 16 Profit/ (Loss) attrihutable to: (i) Owners of the Company (317.06) 882.02 (99.61) V6.27 (ii) Non-controlling interests (1~.1&) (19.25) (7.20) (40.84) Profit attributable to owners arises from: Continuing operations (309.02) 67.40 (29.57) (300.81) Discontinued operations (8.04) 814.62 (70.04) 577.08 17 Other comprehensive income attributable to: (i) Owners of the Company 177.48 (96.17) 119.06 71.11 (ii) Non-controlling interests (4.88) (22.75) 0.22 (36.74) 18 Total comprehensive income attributable to: (i) Owners of the Company (139.58) 785.85 19.45 347.38 (ii) Non-controlling interests (24.04) (41.99) (6.98) (77.58) Total comprehensive income attributable to owners arises from: Continuing operations (131.54) (28.77) 89.49 (229.70) Discontinued operations (8.04) 814.62 (70.04) 577.08 19 Paid-up Equity Share Capital (Face Value Rs.1/-per share) 192.10 192.09 187.92 192.09 192.10 192.09 187.92 192.09 20 Other Equity 9,096.16 10,216.71 Earnings per Share (EPS) for profit from continuing operation (of Re 1/- each) (not annualised) Basic (Rs.) (1.60) 0.35 (0.16) (1.59) - Diluted (Rs.) (1.60) 0.35 (0.16) (1.59) ~ \-\..A~ Earnings per Share (EPS) for profit from discontinued operation (of Re I /-each) (not annualised) ~ ~ I Basic (Rs.) (0.05) 4.24 (0.37) 3.05 I~ Diluted (Rs.) (0.05) 4.19 (0.37) 3.01 ~JtfP 21 Earnings per Share (EPS) for profit from continuing and discontinued operation (of Re 1/-each) (not annualised) Basic (Rs.) (0.64) (0.29) (0.57) (1.74) (1.65) 4.59 (0.53) 1.46 Diluted (Rs.) (0.64) (0.29) (0.57) (1.74) (1.65) 4.54 (0.53) 1.44 Notes to Standalone and Consolidated Unaudited Financial Results: 1 The above results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended, have been reviewed by the Audit Committee 0 -··· "'·•-~,., and approved by the Board of Directors at their respective meetings held on August 11, 2026. The financial resulls have been prepared in accordance with the recognition and measurement principles laid down ;)"A FINS~ ',·,. in the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, and other accounting principles generally accepted in India. ~me;_ ~ The figures for the quarter ended March 31, 2026 as reported in these results are the balancing figures between audited figures in respect of the year ended March 31, 2026 and the published year to date figures cJ ~ ~ -up to the end of the third quarter of the relevant financial year which had only been reviewed and not subjected to audit. * ~ /;/ Other income/ Other expense al>ove relating to continuing operations includes net foreign exchange gain/ (loss) for each reporting period as under: ..... c., 0 ~11'1~'7 STANDALONE CONSOLIDATED ~ QUARTER ENDED YEAR QUARTER ENDED YEAR ENDED ENDED Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited) (Unaudited) (Audited) (Unaudited) (Audited) (Unaudited) (Audited) (Refer Note 2) (Refer Note 2) E xdiangc gain - 133.58 6.12 239.92 - 186.28 61.44 189.51 E xchc1ngc loss 9.20 - - - 83.69 - - - Total Exchange Gain/ (Loss) (9.20) 133.58 6.12 239.92 (83.69) 186.28 61.44 189.51 .. I he exchange gam / (loss) shown ahow excludes exchange gam / (loss) on derivative contracts accounted dS cash flow hedgr.
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+ ~ N N 0) "-J 0 0 0 0 0 n 0 .., 'O 0 iil ..... ro @ n a, 3 :i iii' n 0 3 (] :i iii' n 0 3 nn - Q) Z3 ~ s· ~ :I! o:i 0 CD 3: Cf) IQ. ~ CD (0 :i tO n I.N CD "'CJ"' rr 8 ~i" "-J;::;: u, CD ~ Q. Ol. ~ Tl 0 0 .., n Cf) --t ;o 0 Q) p.. ;,;;; !!!. :i ~ Cf) Q) :i ..... Q) n .., C N ,,...._ m Q) "' ..... ~ 3: C 3 CT Q) ~ 0 0 0 (0 CXl <> ;o CD IQ iii' .... CD ... CD a. 0 ::::: ;:;· !I! 4 Finance costs or continuing operation include foreign exchange gain / (loss) for each reporting period •• under: STANDAL ONE CONSO LIDATED QUARTER ENDED YEAR ENDED QUARTER ENDED YEAR ENDED Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited) (Unaudited) (Audited) (Unaudited) (Audited) (Unaudited) (Audited) (Refer Note 2) (Refer Note 2) Exchange gain 1.83 - 1.03 - 22.73 - - - Exchange loss 86.81 174.27 - 41.81 9.25 82.39 Tota l Exchange Gain/ (Loss) 1.83 (86.81) 1.03 (174.27) 22.73 (41.81) (9.25) (82.39) 5 During the current quarter, the Company has neither issued nor allotted employee stock options under any of the Employees Stock Option Plans (ESOP). 80,000 employee stock options have lapsed under ESOP- 2021 which have been added back to the option pool rnd are eligible for re-issue. 6 Pursuant to the acquisition of Vinpai S.A. ('Vinpai') in FY 2026, the Company held 3,823,316 equity shares (excluding 26,736 treasury shares) representing 83.82% of Vinpai's outstanding share capital as on M•rch 31, 2026. On June 23, 2026, an open offer for the minority shareholder.; was launched at a price of Euro 3.60 per equity share. The offer was closed on July 6, 2026 and 501,842 equity shares amounting to Rs. 194.63 ~lillion were transferred. Consequently, Qn July 6, The Company holds 4,351,894 equity shares representing 95.41 % of Vinpai's outstanding share capital. 7 Exceptional Item., includes Rs. 108.8 Million being the shortfall arising from the settlement of Insurance claim with respect to the fire incident that occurred on February 7, 2026 at one of the blending unit of CFS Do Brasil Industria, Comercio, lmportacao e exportacao de Aditivos Alimenticios LTDA, a wholly owned subsidiarJ . 8 Loss from 'Discontinued Operations' (a) As reported in the previous quarter the liquidation process of CFS Europe SpA, an er.;twhile wholly owned subsidiary had commenced on March 17, 2026 and is still in progress. Consequent to the liquid•tion process and the consequential loss of control, the assets&: liabilities of the subsidiary had been dere-cognized effectivP March 17, 2026 and the operations thereof hdd been classified as discontinued operations. During the quarter, the legal expenses of Rs. 2.50 Million incurred on the liquidation process have been included under the line item "Loss from ''Discontinued Operations". (b) It also include expenditure of Rs. 15.76 Million relating to the discontinued operations of subsidiary, CFS Wanglong Flavours (Ningbo) Co. Ltd. 9 With respect to the fire incident at Diphenol manufacturing unit at Dahej unit on Mdy 23, 2026, management is of the views that the loss of machinery, inventories and related expenses dmounting to Rs. 67.03 Million is entirely covered by the insurance claim. Ao::ordingly, the Company does not expect any residual loss arising on account of the incident. 10 As per the requirements of Ind AS-108 on "Operating Segment", Consolidated segment wise information has been provided in Annexure -1. Place: Mumbai Date: Aug 11, 2026 For Camlin Fine Sciences Limited ~ Ashish S. Dandekar Chaim1dn & Managing Director DIN: 01077379
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--:~RCatnlin CAMLIN FINE SCIENCES LIMITED UNAUDITED CONSOLIDATED SEGMENT INFORMATION FOR THE QUARTER ENDED JUNE 30, lll~ (Rs. in Million) QUARTER ENDED YEAR ENDED PARTICULARS 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Segment Revenue Specrnlty Ingredients 4,013.17 3,389.89 2,936.08 13,116.23 Aroma 774.07 463.73 566.88 2,390.86 Performance Chemicals & Others 1,748.90 1,378.17 1,511 64 ;,814.88 Gross Segment Revenue 6,536.14 5,231.79 5,014.60 21,321.97 Less: Inter Segment Revenue 1,337.35 983.68 937.39 4,088.89 Revenue from operations 5,198.79 4,248.11 4,077.21 17,233.08 Segment Results Specialty Ingredients 254.66 263.33 299.87 1,276.27 Aroma (33.81) (87.98) (20.42) (240.23) Performance Chemicals & Others (44.41) 36.51 (76.52) 32.75 Segment results before exceptional items 176.44 211.86 202.93 1,068.79 Less: Exceptional Items Specialty Ingredients 108.80 76.34 76.34 Aroma - Performance Chemicals & Others - Segment results after Exceptional Items 67.64 135.52 202.93 992.45 less/ (Add): (i) Finance costs 140.05 229.80 148.56 729.40 (i1) Depreciation & Amortisation 191.56 208.15 161.34 709.19 (iii) Other income (13.40) (239.12) (66.27) (287.92) (iv) Foreign exchange loss 83.69 - - - (v) Exceptional items (unallocated) 2.30 3.16 - 178.26 (vi) Share of proht / (loss) of associate (13.97) (13.83) (8 91) (16.62) loss before tax (322.59) (52.63) (31.79) (319.86) ASAT PARTICULARS 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Segment Assets Specialty Ingredients 12,034.58 11,487.74 7,782.b9 11,487.74 Aroma 3,863.87 3,980.19 3,732.41 3,980.19 Performance Chemicals & Others 6,142.10 6,493.61 6,725.42 6,493.61 Unallocated 1,258.95 1,277.55 1.097.01 1,277.55 Total 23,299.50 23,239.09 19,337.53 23,239.09 Segment Liabilities Specialty Ingredients 7,362.00 6,886.61 4,418.37 6,886.61 Aroma 2,262.48 2,431.04 2,351.60 2,431.04 Performance Chemicals & Others 3,708.61 3,800.73 3,327.52 3,800.73 Unallocated 114.96 112.59 59.34 112.59 Total 13,448.05 13,230.97 10,156.83 13,230.97 Notes: The Managing Directors review and evaluate the Group's operating performance to make decisions about resources to be allocated to various businesses and have been identified as Chief Operating Decision Makers (CODM). Hitherto, the CODM used to review the operating performance of the Group with respert to a single segment namely, Speciality Chemical Business. With the nature and growth of the overall business, the changing econonuc environment and risk and reward profile of different businesses, the CODM, with effect from the current quarter, have determined that the Group should report the performance under three business reporting segments to provide a more meaningful analysis of the Group's financial performance. The business of each segment comprises of: 1. Specialty Ingredients · This is the mam business area of the Group's operation and includes marketmg of conventional antioxidant chemicals, and manufacturing and marketing of blends, emulsifiers, functiondl ingredients, starches, additives, etc. catering to industries engaged in Food, Animal Nutrition & Feed, Pet Food, Bio diesels, Oil & Fat, Dairy, Bakery, Confectionery, Meat, etc. All these products include inorganic, natural as well as clean label. 2. Aroma: This segment of the Group 1 s operation includes manufacturing and marketing of aromatic products such as Methyl Vanillin, Ethyl Vanillin and related derivatives. 3. Performance Chemicals & Others: This segment will include the manufacturing and marketing of chemical such as Diphenols, Phenolic Compounds, Performance & Industrial chemicals and other downstream & derivativC's. This segment will also include other minor residuary businesses. Accordingly, segment information is presented m respect of the above identified business segments, wherein the performance is evaluated based on Operational EBITDA (without foreign exchange gain/ loss). All inter-segment transacbons are conducted r:.n normal commercidl terms not more favourable than those generally available to external parties and m line with the ann's length principle. Comparative figures for previous financial periods have been recast to reflect the changes m the reporting segments and comparability with the segment mformation presented m the current quarter. j Fine Sciences <~ r,.\ i Q Registered Office: - i Camlin Fine Sciences Limited, Floor 2 to 5, In G.S. Point, CST Road, Kalina, Santacruz (Ea -...::::::=~ 0 098. CIN: L74100MH1993PLC075361 f"J;i ~ +91 22 6700 1000 +91 22 2832 4404 corporate@camlinfs.com www.camlinfs.com
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KALYANIWALLA & MISTRY LLP CHARTERED ACCOUNTANTS REVIEW REPORT To The Board of Directors Camlin Fine Sciences Limited l) We have reviewed the accompanyin g Statement of Unaudited Standalone Financial Results of Camlin Fine Sciences Limited ("the Company") for the quarter ended June 30, 2026 , together with the notes thereon , ("the Statement ") attached herewith , being submitted by the Company pursuant to the requirement s of Regul ation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 , as amended ("the Listing Regulations "), duly initialled by us for identification. This Statement, which is the responsibility of the Company's Management, has been reviewed by the Audit Committee and approved by the Board of Directors , at their respective meetings held on August 11 , 2026, and 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, 20 I 3, ("the Act") read with relevant Rules issued thereunder, as applicable and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. 2) 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 procedure 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. 3) Based on our review conducted as above , nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the applicable accounting standards 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. 4) Other Matter Attention is drawn to the fact that the figures for the quarter ended March 31, 2026 , as reported in the Statement are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of the previous financial year had been reviewed and were not subjected to audit. Our conclusion on the Statement is not modified in respect of the above matter. For Kalyaniwalla & Mistry LLP Chartered Accountants Fl~o.: 104607W/WI00 , 1~66=~ AnilA~ Partner Membership No.: 047576 UDIN: 26047576JRURUS9528 August 11, 2026, Pune LLP IN AAH 3437 PUNE OFFICE : 3 RD FLOOR, PRO - 1. BU S INE SS C ENTRE, SE NAPATI BAPAT ROAD, PUNE 4 11 0 16 TEL. : ( 9 1) ( 20 ) 2567 1514, 256 7 111 3 FA X : ( 9 1) ( 20 ) 256 7 6427 REGIS T ERED OFFI CE ESPLANADE HOU S E, 29. HA Z ARIMAL SOMANI MAR G , FORT , MUMBAI 400 00 1
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KALYAN I WALLA & MISTRY LLP CHARTERED ACCOUNTANTS REVIEW REPORT To The Board of Directors Camlin Fine Sciences Limited I) We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Camlin Fine Sciences Limited ("the Parent"), and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group") and its share of net profit I (loss) after tax and total comprehensive income of an associate of a step down subsidiary (refer paragraph 3 below) for the quarter ended June 30, 2026 together with the notes thereon ("the Statement") attached herewith, being submitted by the Parent pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, ("the Listing Regulations"), duly initialled by us for identification. This Statement, which is the responsibility of the Parent's Management has been reviewed by the Parent's Audit Committee and approved by Parent's Board of Directors, at their respective meetings held on August 11, 2026, 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 relevant Rules issued thereunder, as applicable and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 2) 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 oflndia . 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 pe1formed procedures in accordance with the circular issued by the SEBl under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20 I 5, as amended, to the extent applicable. 3) The Statement includes the results of the following subsidiaries/ step down subsidiaries/ associate: Sr. No. Name of the Entity Relationship Incorporated In India i. Chemolutions Chemicals Ltd. Subsidiary ii. AlgalR Nutra Pharms Private Limited Subsidiary Incorporated Outside India iii. CFS North America LLC Wholly owned subsidiary iv. CFS Do Brasil lnd(1stria, Comercio, lmporta9ao Wholly owned subsidiary e Exportac;ao De Aditivos Alimenticios L TOA V. Solentus Notth America Inc (Struck off w.e.f. Wholly owned subsidiary May 12, 2026) LLP IN : AAH 343 7 PUNE OFFICE : 3 RD FLOOR, PRO - 1. BU S INESS CENTRE, SENAPATI BAPAT ROAD, PUNE 411 0 16 TEL .: ( 9 1) ( 20 ) 2 567 151 4 , 2567 111 3 FA X: ( 9 1) ( 20 ) 2567 6427 REGISTERED OFFIC E ESPLANAD E HOU SE, 29. HA Z A R IMAL S OMANI MARG, FORT, MUMBAI 400 00 1
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KALYANIWALLA & MISTRY LLP Sr. No. Name of the Entity Relationshio vi. Dresen Quimica S.A.P.I de C.V. Wholly owned subsidiary vii. Industrias Petrotec De Mexico S.A. de C.V. Steo down subsidiarv viii. Nuvel, S.A.C. Steo down subsidiarv ix. Britec, S.A. Steo down subsidiary x. !novel, S.A.S Step down subsidiary xi. Grine!, S.R.L Steo down subsidiarv xii. CFS Wanglong Flavors (Ningbo) Co. Ltd. Subsidiary xiii. CFS Argentina S.A. Sten down subsidiary xiv. CFS Chile De SPA Sten down subsidiarv xv. CFS PP (M) SON. BHD Subsidiary xvi. Vitafor Invest NV, Belgium Steo down subsidiary xvii. VitaforNV, Steo down subsidiary xviii. Addi-Tech NV Step down subsidiary xix. Vitafor China Ltd. Steo down subsidiary xx. Vial SARL Associate of a step-down subsidiary xxi. Vinoai S. A. (w.e.f. November 30. 2025) Subsidiarv xxii. Based Algae & Plants, France (w.e.f. November 30, Step down subsidiary 2025) 4) Based on our review conducted and procedures performed as stated in paragraph 2 above, and based on the consideration of the review reports of the other auditors referred to in paragraph 5(A) below, 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 Standard and other accounting principles generally accepted in India, 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. 5) Other Matters: A. We did not review the interim financial results of 13 subsidiaries incorporated outside India and 2 subsidiaries in India included in the Statement, whose interim financial results reflect Group's share of total revenues (before consolidation adjustments) of Rs. 3,707.93 million, Group's share of total net loss after tax (before consolidation adjustments) of Rs. 182.19 million and total comprehensive income (before consolidation adjustments) loss of Rs. 96.30 million for the quarter ended June 30, 2026. These interim financial results of the subsidiaries as mentioned in this paragraph have been reviewed by other auditors whose repo11s have been furnished to us and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 2 above. In respect of the subsidiaries located outside India, the interim financial results and other financial information have been prepared in accordance with accounting principles generally accepted in their respective countTies and which have been reviewed by other auditors under generally accepted auditing standards applicable in their respective countries. The Parent's Management has converted the interim financial results of these subsidiaries located outside India from accounting principles generally accepted in their respective countries to accounting principles generally accepted in India (Indian Accounting Standards "Ind AS"). We have reviewed the conversion adjustments made by the Parent's Management.
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KALYAN I WALLA &MISTRYLLP B. The Statement includes interim financial results of 6 subsidiar ies incorporated outside India which have not been reviewed , whose interim financial results reflect Group's share of total revenues (before consolidation adjustments) of Rs. 22.82 million, Group's share of total net loss after tax (before consolidation adjustments) of Rs. 48.87 million and total comprehensive income (before consolidation adjustments ) loss of Rs. 28.81 million for the quarter ended June 30, 2026. The Statement also includes the Group ' s share of net profit after tax (befo re consolidation adjustments) and total comprehensive income (before consolidation adjustments) of Rs. 13.97 million for the quarter ended June 30, 2026 as considered in the consolidated unaudited financial results , in respect of an associate of a step-down subsidiary , located outside India, which have not been reviewed. These interim financial results have been furnished to us by the Parent's Management and our conclusion on the Statement , in so far as it relates to the amounts and disclosures included in respect of these subsidiaries and an associate of a step-down subsidiary , is based solely on such interim financial results certified by the Management. According to the information and explanations given to us by the Management , these interim financial results are not material to the Group. C. Attention is drawn to the fact that the figures for the quarter ended March 31, 2026, as reported in these unaudited consolidated financial results are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of the previous financial year had been reviewed and not subjected to an audit. Our conclusion on the Statement is not modified in respect of the above matters. For Kalyaniwalla & Mistry LLP Chartered Accountants :a4No.: J04607W/WJ00166 Anil A. ulkarni Partner Membership No.: 047576 UDIN: 26047576TCFMJA36 August 11, 2026, Pune
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a ~ nn ;c + - QJ ID ~ ~3 IQ r ::: iii' N -..J:::, .... N ID .i:,. ,, .. Ol ~ -· ID -..J 0::J a. 0 oro 0 0 3:: (/1 ~ IQ. :: 0 ~ro ;:;· 0 I.O :::, !I! I.O () 0 (,.J Cl) lJ VI rr n-· o3 11 -..J;::;: u, ro (,.J a. a, - + ~ ,, ~ 0 0 N .., N I'-) N .... CX) 0 u-1 yi N .i:,. :::, .i:,. 0 Gl .i:,. 0 lJ Q. :::, • !""' () (/1 --t n :;o 0 ..... 0 ,::, QJ 0 p. ..... Q) :,;: .... CD QJ @ :::, n .?' Q) 3 (/1 QJ ::, :::, .... ...... QJ (/) n () .., 0 C 3 N ,,.... m QJ V, .... u ~ 3:: C 3 ~ O" ~ QJ ~ .i:,. n 0 Q) 0 3 0 -· I.O ::, ~ ...... (/) n 0 3 STATEMENT OF UNAUDITED FINANCIAL RES UL TS FOR QUARTER ENDED JUNE 30, 2026 (Rs.in MiJHon, except per share data) STANDALONE CONSOLIDATED QUARTER ENDED YEAR ENDED QUARTER ENDED YEAR ENDED No. PARTICULARS 30.06.2026 31.03.2026 30.06.2025 31.03.2026 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited) (Unaudited) (Audited) (Unaudited) (Audited) (Unaudited) (Audited) 1 Total Income from Operations 2,224.86 1,835.17 1,914.38 8,379.18 5,198.79 4,248.11 4,077.21 17,233.08 2 Net Profit / (Loss) for the period from continuing (186.72) operations (before tax and exceptional items) (140.25) (163.77) (378.23) (211.49) 26.86 (31.79) (65.26) 3 Net Profit / (Loss) for the period before tax from (186.72) (166.36) (163.77) (322.59) (52.63) (319.86) continuing operations (after exceptional ileo,s) (540.92) (31.79) 4 Total Net Profit / (Loss) for the period after tax (after (123.12) exceptional items) (56.49) (106.81) (329.66) (336.22) 862.77 (106.81) 235.43 5 Net Profit / Loss for the period after tax and non- controlling interests (after exceptional items) (317.06) 882.02 (99.61) 276.27 6 Total Comp reh ensive Income for the period (86.28) (66.42) (104.56) (376.62) (163.62) 743.85 12.48 269.80 7 Equity Share Capital 192.10 192.09 187.92 192.09 192.10 192.09 187.92 192.09 8 Other Equity 9,096.16 10,216.71 9 Earnings per share (of Re 1/-each) (not annualised) -Bask Rs. (064) (0.29) (0.57) (1.74) (165) 4.59 (0.53) 1.46 -Diluted Rs. (0.64) (0.29) (0.57) (1.74) (165) 4.54 (0.53) 1.44 Note -The above information is an extract of the detailed fomtat of w,auctited results for the quarter ended June 30, 2026 filed with the Stock Exchanges under Regulation 33 of the SEBI (Listing Oblig•tions and Disclosure Requirements) Regulations, 2015. The full format of the unaudited results for the qu•rter jWte 30, 2026 are available on the Company's website at www .camlinfs.com and the Stock Exchange websites i.e. www .bseindia.com and www.nseindia.com. Place: l\lumbai Date: Aug 11, 2026 For Camlin Fine Sciences Limited .... ~~ - · \..uiiTf'o ✓- -~ ~rn \ Ashish S. Dandekar ,' CJ ~ .If, Chairman & Managing Direc( i'.5 ~ ~ DIN: 01077379 ~ \) ~ b ' u' ~~ -~