CLC Industries reports Rs 129.95 lakh half-year pre-tax profit

CLC Industries Limited reported unaudited profit before tax of Rs 129.95 lakh for the half year ended September 30, 2026, compared with a Rs 8.76 crore loss before tax shown for 2025-26 in its cash-flow statement. Total assets stood at Rs 112.30 crore at September 30, up from Rs 99.17 crore at March 31, 2026.

What did CLC Industries report for the September half year?

CLC Industries reported profit before tax of Rs 129.95 lakh for the six months from April 1, 2026 to September 30, 2026. The figure is included in the company’s standalone unaudited financial results, which were approved by the board on November 2, 2026.

The cash-flow statement presents a loss before tax of Rs 8.76 crore for the full financial year 2025-26. The comparison indicates a positive reported pre-tax result in the latest half year after the loss disclosed for the prior full year, although the two reporting periods are not comparable in duration.

CLC Industries’ statement covers the quarter ended September 30, 2026 as well as the half-year period ending on that date. The accounts were prepared under Indian Accounting Standard 34, or Ind AS 34, which covers interim financial reporting, and were subject to a limited review rather than a full audit.

How did CLC Industries' assets and funding change?

CLC Industries’ total assets increased by Rs 13.14 crore to Rs 112.30 crore at September 30, 2026, from Rs 99.17 crore at March 31, 2026. The September balance sheet is unaudited, while the March 31, 2026 comparative balance is audited.

Property, plant and equipment declined by Rs 4.35 crore over the six-month period, while inventories fell by Rs 1.80 crore. Trade receivables changed by Rs 0.03 crore, rising to Rs 18.19 crore at September 30, 2026 from Rs 18.16 crore at the preceding financial year-end.

CLC Industries reported non-current borrowings of Rs 50.66 crore at September 30, 2026, compared with Rs 40.44 crore at March 31, 2026. Current borrowings rose to Rs 32.25 crore from Rs 28.44 crore, a movement that coincided with the Rs 13.14 crore increase in total assets.

What does CLC Industries' cash-flow statement show?

CLC Industries reported net cash inflow from operating activities of Rs 11.87 crore for the half year ended September 30, 2026. This exceeded the Rs 8.25 crore net operating cash inflow recorded for the full financial year 2025-26, though the filing presents periods of six and 12 months respectively.

The cash-flow statement identifies changes in trade receivables, other current and non-current financial assets, other assets, inventories, other liabilities and trade payables as working-capital movements in the half year. Profit before tax was Rs 129.95 lakh, while the reported net cash generated from operations was Rs 11.87 crore.

CLC Industries recorded Rs 3.34 crore of net cash inflow from investing activities in the latest half year, against Rs 24.21 lakh in 2025-26. The statement lists Rs 3.70 crore of proceeds from sale of property, plant and equipment, Rs 53.63 lakh of payments for property, plant and equipment, and Rs 19.78 lakh of interest received.

Financing activities produced net cash inflow of Rs 10.72 crore in the half year ended September 30, 2026. The disclosed movements include Rs 9.22 crore from long-term borrowings, Rs 3.82 crore from short-term borrowings and Rs 2.31 crore of interest paid.

What did the limited-review report say about CLC Industries' results?

CLC Industries received an unmodified limited-review conclusion on the standalone results for the quarter and half year ended September 30, 2026. Ashok R. Majethia & Co. issued its report on November 2, 2026 and stated that nothing had come to its attention suggesting the statements omitted required disclosures or contained a material misstatement.

The auditor conducted the work under Standard on Review Engagements 2410, or SRE 2410, covering interim financial information reviewed by an entity’s independent auditor. The report says a review provides moderate assurance and is substantially less extensive than an audit, so it does not express an audit opinion.

CLC Industries’ chief financial officer certified on November 2, 2026 that, to the best of the officer’s knowledge and belief, the unaudited results did not contain false or misleading statements or omit material facts. The chairman and chief financial officer also declared that the limited-review report for the second quarter and half year carried an unmodified opinion.

Conclusion

CLC Industries’ September 2026 filing combines a Rs 129.95 lakh half-year pre-tax profit with Rs 112.30 crore of total assets and Rs 11.87 crore of net operating cash inflow. Assets were Rs 13.14 crore above the March 2026 balance, while non-current and current borrowings rose to Rs 50.66 crore and Rs 32.25 crore respectively.

The next disclosed event is CLC Industries’ postal-ballot process. The company set November 13, 2026 as the specified date for eligible members, November 21, 2026 as the start of electronic voting, December 20, 2026 as the voting deadline, and December 21, 2026 for declaration of the result.