OCCL LimitedQ1 FY27 Results & Financial Update
OCCL Limited: Q1 FY27 standalone results and company financials – revenue ₹219.67 Cr, PAT ₹40.25 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
Quarter at a glanceReported figures and period changes.Changes compare like-for-like reported periods where available.
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Quarterly Results AnalysisExplore OCCL Q1 FY27 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.
Quarter overview
Quarterly earnings analysis
OCCL Limited reported strong financial performance for the quarter ended June 30, 2026, registering significant expansion in revenue and bottom-line profitability compared to both the preceding quarter and the corresponding period of the previous year.
Revenue from operations for Q1 FY27 came in at INR 219.67 crore, reflecting a strong increase compared to INR 123.09 crore reported in Q1 FY25 and INR 149.00 crore in Q4 FY26.
Total income for the quarter stood at INR 221.61 crore, incorporating other income of INR 1.94 crore, representing sequential and year-on-year improvements.
Profit before tax (PBT) reached INR 53.82 crore for the quarter, compared to INR 18.34 crore in the corresponding quarter of the previous financial year and INR 17.08 crore in the quarter ended March 31, 2026.
Profit after tax (PAT) for Q1 FY27 stood at INR 40.25 crore, translating to basic and diluted earnings per share (EPS) of INR 8.06.
Total expenses for the quarter were recorded at INR 167.79 crore, driven by consumption of raw materials amounting to INR 140.48 crore and inventory changes, alongside employee benefit expenses and freight costs.
The company recorded no exceptional items during the current quarter, in contrast to the previous quarter ended March 31, 2026, which included adjustments relating to the impact of new Labour Codes.
01 · Business model
What does OCCL do?
OCCL Limited is a chemical manufacturing company operating in a single business segment, specializing in chemical products with manufacturing facilities located at Dharuhera in Haryana and an SEZ division in Mundra, Gujarat.
The company's commercial and manufacturing operations are structured to serve domestic and industrial chemical markets, underpinned by registered corporate infrastructure based in Noida, Uttar Pradesh, and manufacturing units situated in key industrial zones.
OCCL Limited operates on a standalone basis following assessments under Ind AS standards regarding its associate entity holding, maintaining direct operational accountability for its chemical manufacturing facilities and revenue lines.
02 · Historical context
What shaped the business before this quarter
The Government of India notified four new Labour Codes effective November 21, 2025, leading the company to recognize additional provisions and reversals for past service obligations relating to gratuity and compensated absences during FY26.
03 · Financial snapshot
Current quarter vs the two useful baselines
| Metric | Q1 FY27 | Year-ago | Previous quarter |
|---|---|---|---|
| Revenue from operations | ₹219.67 Cr | ₹123.09 Cr | ₹149.00 Cr |
| Total income | ₹221.61 Cr | ₹123.49 Cr | ₹149.53 Cr |
| Profit before tax | ₹53.82 Cr | ₹18.34 Cr | ₹17.08 Cr |
| Profit after tax | ₹40.25 Cr | ₹13.14 Cr | ₹19.35 Cr |
| EPS | ₹8.06 | ₹2.63 | ₹3.87 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 18.3% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to 24.5% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Total income exceeded operating revenue by ₹1.94 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
04 · Why it moved
Why the quarter looked the way it did
What drove revenue
Revenue from operations scaled up to INR 219.67 crore for the quarter ended June 30, 2026, supported by robust commercial activity across the chemical business.
Total income benefited from other income of INR 1.94 crore during the quarter, contributing to total income of INR 221.61 crore.
What drove margins
Cost of materials consumed formed the largest expense component at INR 140.48 crore for the quarter.
Changes in inventories of finished goods and work-in-progress reflected a negative adjustment of INR 34.32 crore, denoting inventory drawdown and output realization.
Employee benefit expenses stood at INR 16.03 crore, finance costs at INR 2.49 crore, depreciation and amortization at INR 7.29 crore, freight and forwarding expenses at INR 9.42 crore, and other expenses at INR 26.38 crore.
05 · Segments, products & geography
Which parts of the business are doing the work
Segments and products
The company operates in a single business segment, namely Chemicals, hence there are no reportable operating segments under Ind AS 108.
06 · Capacity, projects & execution
What is being built, commissioned or delivered
Capacity, production and utilisation
Manufacturing operations are anchored by plants situated at Plot No. 3 and 4, Dharuhera Industrial Estate, Phase-1, Dharuhera, Haryana, and the SEZ Division at Survey No. 141, Mundra SEZ, District Kutch, Gujarat.
07 · Strategy & new businesses
How the company is trying to change its growth mix
As on June 30, 2026, one entity is considered an associate of the company under the Companies Act, 2013, though the company holds no subsidiaries, joint ventures, or associates requiring consolidation under Ind AS-28.
08 · Reported developments
What changed operationally
Net profit for the quarter grew to INR 40.25 crore, accompanied by an increase in basic EPS to INR 8.06 per share.
09 · Beyond the numbers
What changed beyond the numbers
Reported update
Statutory Review
The unaudited financial results for the quarter ended June 30, 2026, were reviewed by the statutory auditors, Singhi & Co., and approved by the Board of Directors on July 30, 2026.
10 · Previous-quarter changes
What changed since the previous quarter
Unlike the preceding quarter ended March 31, 2026, which recorded exceptional items of INR 104.86 lakhs relating to Labour Codes, the current quarter recorded no exceptional items.
11 · Key Q&A
The quarter, answered directly
What does OCCL do?
OCCL Limited is a chemical manufacturing company operating in a single business segment, specializing in chemical products with manufacturing facilities located at Dharuhera in Haryana and an SEZ division in Mundra, Gujarat.
What is the clearest takeaway from Q1 FY27?
OCCL Limited reported strong financial performance for the quarter ended June 30, 2026, registering significant expansion in revenue and bottom-line profitability compared to both the preceding quarter and the corresponding period of the previous year.
What drove revenue or demand?
Revenue from operations scaled up to INR 219.67 crore for the quarter ended June 30, 2026, supported by robust commercial activity across the chemical business.
What mattered most for margins or profitability?
Cost of materials consumed formed the largest expense component at INR 140.48 crore for the quarter.
What changed operationally beyond the headline numbers?
Manufacturing operations are anchored by plants situated at Plot No. 3 and 4, Dharuhera Industrial Estate, Phase-1, Dharuhera, Haryana, and the SEZ Division at Survey No. 141, Mundra SEZ, District Kutch, Gujarat.
What should the next disclosure help confirm?
Monitor subsequent quarterly financial disclosures and operational updates from the manufacturing facilities in Dharuhera and Mundra.
12 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
Starting point
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Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.
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The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.
13 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Subsequent Performance: Monitor subsequent quarterly financial disclosures and operational updates from the manufacturing facilities in Dharuhera and Mundra.
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Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.