Gujarat Alkalies and Chemicals Limited (GACL) has published the extract of its Standalone & Consolidated Unaudited Financial Results for the Third Quarter ended on 31st December, 2025. The results were published on 7th February 2026 in Business Standard and Loksatta Janasatta newspapers. The company reported a net profit after tax of ₹1,116 crore for the quarter ended December 31, 2025. This marks a decline compared to the profit of ₹855 crore in the corresponding quarter of the previous year. Total income from operations for the quarter stood at ₹1,04,446 crore, a slight increase from ₹1,02,941 crore in the same period last year. For the nine months ended December 31, 2025, the company reported a net profit after tax of ₹1,291 crore on a consolidated basis, compared to ₹1,556 crore in the same period last year. The standalone net profit after tax for the nine months was ₹1,582 crore. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) and were reviewed by the Audit Committee and approved by the Board of Directors on 6th February 2026. A significant note in the results pertains to a correction in the valuation methodology for Spent Palladium (Pd) catalyst, which increased the carrying value of inventory and resulted in a corresponding increase in profit of ₹1,829.48 lakhs for the quarter and nine months ended December 31, 2025. The company also evaluated the impact of the New Labour Codes, finding it not material for the current financial results.