Chemical and sports equipment provider A-1 Limited (formerly known as A-1 Acid Limited) has announced its consolidated unaudited financial results for the first quarter ended June 30, 2026. The company recorded a sharp expansion in revenue alongside a substantial multi-fold increase in net profit on a year-on-year basis.
Financial Highlights & Performance Overview
A-1 Limited reported total revenue from operations of ₹17,501.28 lakh for Q1 FY27, representing a massive 170.5% growth compared to ₹6,469.30 lakh reported in the corresponding period of the previous fiscal year (Q1 FY26). Sequential operational revenue also posted a gain of 20.5% over ₹14,526.55 lakh achieved in Q4 FY26.
Including other income of ₹11.85 lakh, total consolidated income for the June 2026 quarter reached ₹17,513.13 lakh.
Total expenses for the quarter rose to ₹17,084.03 lakh, up from ₹6,386.12 lakh in Q1 FY26, primarily driven by higher trading volume purchases. Major operational expenses included:
Purchase of Stock-In-Trade: ₹16,069.67 lakh
Transport Expenses: ₹487.81 lakh
Employee Benefit Expenses: ₹95.54 lakh
Finance Costs: ₹97.77 lakh
Depreciation & Amortization: ₹79.11 lakh
Other Expenses: ₹107.73 lakh
Profitability Metrics & Earnings Per Share
The company achieved a profit before tax (PBT) of ₹430.17 lakh in Q1 FY27, surging 414.4% year-on-year compared to ₹83.62 lakh in Q1 FY26. PBT includes a share of profit from associates amounting to ₹1.07 lakh.
After total tax expenses of ₹113.73 lakh (comprising ₹116.05 lakh in current tax offset by ₹2.32 lakh in deferred tax credit), Net Profit After Tax (PAT) stood at ₹316.44 lakh-a more than five-fold increase over the PAT of ₹59.78 lakh recorded in Q1 FY26.
Total comprehensive income for the quarter reached ₹319.45 lakh following a remeasurement gain on defined benefit plans of ₹3.01 lakh. Basic and diluted earnings per share (EPS) for the quarter stood at ₹0.07 on a paid-up equity share capital base of ₹4,600.00 lakh (face value ₹1 per share).
Segment Performance Analysis
A-1 Limited operates across two primary business verticals: Acids & Chemicals, and Sports Equipment.
Acids and Chemicals Division
The core Acids and Chemicals division delivered substantial revenue expansion, generating ₹17,195.46 lakh during the quarter. Segment results before interest and finance costs for this vertical stood at ₹514.86 lakh, up from ₹126.05 lakh in Q1 FY26. Total assets allocated to this division reached ₹11,099.00 lakh against liabilities of ₹5,552.35 lakh.
Sports Equipment Division
The Sports Equipment vertical contributed ₹317.67 lakh in revenue during Q1 FY27, bringing in a segment result of ₹13.08 lakh. Total assets allocated to the sports equipment division stood at ₹461.93 lakh against liabilities of ₹166.17 lakh.