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GUJARAT STATE FERTILIZERS & CHEMICALS LTD. Q1 FY27 Results

GSFCQ1 FY27 Results
Filing
Result:Steady· Market: FlatMargin squeezeCost led
MetricValueQ4 FY26Q1 FY26
Revenue3.6K Cr36.1%64.0%
Total Income3.6K Cr35.5%62.5%
Expenditure3.4K Cr31.0%66.8%
PBT202.03 Cr228.6%12.6%
Net Profit158.54 Cr204.1%14.4%
OPM6.49%3.33pp2.34pp
NPM4.38%2.43pp1.85pp
EPS3.98206.2%14.4%
View full financials

Fertilizer segment PBT fell 13.2% YoY despite 80.7% revenue growth as input costs outran topline, and only industrial-segment strength (caprolactam-benzene spreads) lifted overall PAT +14.4% while consolidated NPM compressed to 4.4% from 6.2%.

Q1 FY-2027 RESULTS · GSFC

GSFC Q1FY27: consolidated PAT +14% YoY to ₹158.5 Cr, fertilizer margins compress

PAT +14.39% YoY · revenue +64.03% · margins compressing

12 Aug 2026 · 3 min read
Revenue

₹3,583.15 Cr

+64.03% YoY

PAT (consolidated)

₹158.54 Cr

+14.39% YoY

Net margin

4.38%

-1.9pp YoY

EPS

₹3.98

GSFC's consolidated Q1 FY27 (quarter ended June 30, 2026) revenue rose 64.0% YoY to ₹3,583.15 Cr, but consolidated PAT grew only 14.4% YoY to ₹158.54 Cr (EPS ₹3.98 vs ₹3.48), with net profit margin compressing to roughly 4.4% from about 6.2% a year ago. The QoQ swing looks dramatic — PAT up over 3x from ₹52.14 Cr in Q4 FY26 — but Q1 is the seasonally heavier Kharif-linked fertilizer quarter, so the QoQ jump is a seasonality artifact rather than a trend and should not be read as momentum.

The scoreboard

Q1 FY-2027 vs prior quarters

Consolidated P&L, ₹ Crore
Q1 FY-2027QoQYoY
Revenue₹3,583.15 Cr+36.1%+64%
Expenses₹3,414.7 Cr+31%+66.8%
PAT₹158.54 Cr+204.1%+14.39%
Net margin4.38%+2.4pp-1.9pp
EPS₹3.98+206.2%+14.4%

The divergence between revenue and profit growth is squarely a fertilizer-segment story: fertilizer segment revenue jumped 80.7% YoY to ₹2,948.51 Cr on higher realizations/volumes, yet segment profit before tax and finance costs actually fell 13.2% YoY to ₹118.41 Cr, as cost of materials consumed rose 91.6% YoY (₹2,409 Cr) and purchases of stock-in-trade rose 170% YoY (₹1,068 Cr) — input costs outran topline growth. Offsetting this, the Industrial Products segment was the quarter's real profit engine: revenue up 14.8% YoY to ₹634.64 Cr but segment profit up 369% YoY to ₹115.93 Cr, consistent with the caprolactam-benzene spread improvement management had flagged. Standalone PAT of ₹161.11 Cr (+15.0% YoY, EPS ₹4.04) tracked the consolidated print closely.

151.83158.88165.93172.98180.03160.6905-0906-0206-2407-1708-1008-12Q1 FY-2027 results
The tape into the print — daily closes, last 3 months

The stock went into the print at ₹160.69, up 0.9% over the past month of trading.

₹ Cr
0121242363133.85Q3 FY25rev ₹2,814 Cr71.76Q4 FY25rev ₹1,922 Cr138.6Q1 FY26rev ₹2,184 Cr324.11Q2 FY26rev ₹3,187 Cr158.15Q3 FY26rev ₹2,941 Cr52.14Q4 FY26rev ₹2,633 Cr
Quarterly consolidated PAT, ₹ Crore

For context: this is the second-highest quarterly PAT of the last 6 quarters; revenue is at a 6-quarter high.

What management guided (4 FY-2026 call)
Management expressed confidence in continued strong performance, particularly in the Industrial Product segment, citing improving caprolactam-benzene spreads. For the fertilizer segment, while raw material markets remain unsettled due to geopolitical factors, government support through revised NBS rates is expected to

This quarter: met

This outcome matches the company's prior (Q4 FY26 concall) guidance almost exactly: management had said any fertilizer-segment margin shortfall from unsettled raw-material markets would be offset by industrial-segment strength tied to caprolactam-benzene spreads — that is precisely what played out, so the print should be read as guidance met rather than a beat or miss. No analyst consensus estimates for this print turned up in search, so a street comparison is unavailable; the filing itself carries no MD&A commentary beyond the numbers. Corporate developments this quarter include the resignation of ED (Agri Business, HR & IR) S. V. Varma and a planned reduction of GSFC's stake in subsidiary GPLCL to 11% — neither materially affects this quarter's numbers. Other Comprehensive Income of ₹726.65 Cr (largely fair-value gains on the company's investment book) lifted total comprehensive income to ₹780.90 Cr, well above reported PAT, but this is a mark-to-market item sitting outside operating performance.

  • W1

    Fertilizer segment margin recovery — segment profit fell 13.2% YoY on rising input costs; watch whether cost of materials (+91.6% YoY) moderates next quarter

  • W2

    Caprolactam-benzene spread durability — Industrial Products segment profit of ₹115.93 Cr (+369% YoY) is highly spread-dependent

  • W3

    GPLCL stake reduction to 11% (announced Jun 26, 2026) — watch for consolidation/scope impact in coming quarters

Consolidated PBT of 205.14 includes 3.11 Cr share of associate profit over the 202.03 pre-associate figure; PAT of 158.54 splits 158.53 to owners and 0.01 to NCI. Large OCI gain of 726.65 Cr (investment fair-value marks) sits outside PAT. Clean scan, all totals tie exactly.

Informational and educational content only. Not investment advice.