Board Meeting Details

The Board of Directors meeting was held on July 24, 2026, commencing at 11:00 AM and concluding at 12:15 PM. The meeting approved the unaudited financial results as recommended by the Audit Committee.

Auditor Review

M/s. Maheshwari & Co., Chartered Accountants, issued limited review reports for both standalone and consolidated financial results with no modifications. The review was conducted in accordance with SRE 2410 and SEBI circular under Regulation 33(8).

Consolidated Financial Results (₹ in lakhs)

Income Statement

  • Revenue from operations: ₹32,967.48 (Q1 FY27) vs ₹20,723.72 (Q1 FY26) vs ₹43,275.05 (Q4 FY26)
  • Other income: ₹180.13 (Q1 FY27) vs ₹1,593.77 (Q1 FY26) vs ₹111.10 (Q4 FY26)
  • Total income: ₹33,147.61 (Q1 FY27) vs ₹22,317.49 (Q1 FY26) vs ₹44,386.15 (Q4 FY26)
  • Cost of materials consumed: ₹16,577.06 (Q1 FY27) vs ₹10,406.01 (Q1 FY26) vs ₹18,368.60 (Q4 FY26)
  • Changes in inventories: (₹2,701.29) (Q1 FY27) vs (₹716.98) (Q1 FY26) vs (₹1,924.52) (Q4 FY26)
  • Employee benefits expense: ₹3,956.70 (Q1 FY27) vs ₹2,507.33 (Q1 FY26) vs ₹3,328.36 (Q4 FY26)
  • Finance costs: ₹114.10 (Q1 FY27) vs ₹63.85 (Q1 FY26) vs ₹118.97 (Q4 FY26)
  • Depreciation and amortization: ₹982.13 (Q1 FY27) vs ₹813.08 (Q1 FY26) vs ₹963.03 (Q4 FY26)
  • Other expenses: ₹3,827.90 (Q1 FY27) vs ₹3,436.63 (Q1 FY26) vs ₹5,151.04 (Q4 FY26)
  • Total expenses: ₹22,756.60 (Q1 FY27) vs ₹16,509.92 (Q1 FY26) vs ₹26,005.98 (Q4 FY26)
  • Profit before exceptional items and tax: ₹10,391.01 (Q1 FY27) vs ₹5,807.57 (Q1 FY26) vs ₹18,380.17 (Q4 FY26)
  • Exceptional items: None in all periods
  • Tax expense: ₹2,891.74 (Q1 FY27) comprising current tax ₹2,725.60 and deferred tax ₹166.14
  • Profit for the period: ₹7,499.27 (Q1 FY27) vs ₹4,401.05 (Q1 FY26) vs ₹13,428.37 (Q4 FY26)
  • Other comprehensive income: (₹216.00) (Q1 FY27) vs (₹3.45) (Q1 FY26) vs (₹315.89) (Q4 FY26)
  • Total comprehensive income: ₹7,283.27 (Q1 FY27) vs ₹2,397.60 (Q1 FY26) vs ₹13,112.38 (Q4 FY26)

Profit Attribution

  • Attributable to owners of the company: ₹7,426.01 (Q1 FY27) vs ₹4,429.34 (Q1 FY26) vs ₹13,176.08 (Q4 FY26)
  • Attributable to non-controlling interest: ₹73.26 (Q1 FY27) vs (₹28.29) (Q1 FY26) vs ₹252.29 (Q4 FY26)

Capital Structure

  • Paid-up equity share capital: ₹4,093.56 lakhs (face value ₹5 each)
  • Earnings per share (basic): ₹9.07 (Q1 FY27) vs ₹5.41 (Q1 FY26) vs ₹16.09 (Q4 FY26)
  • Earnings per share (diluted): ₹9.04 (Q1 FY27) vs ₹5.41 (Q1 FY26) vs ₹16.04 (Q4 FY26)

Standalone Financial Results (₹ in lakhs)

Income Statement

  • Revenue from operations: ₹32,688.52 (Q1 FY27) vs ₹22,199.10 (Q1 FY26) vs ₹43,631.82 (Q4 FY26)
  • Other income: ₹179.99 (Q1 FY27) vs ₹1,593.77 (Q1 FY26) vs ₹111.10 (Q4 FY26)
  • Total income: ₹32,868.51 (Q1 FY27) vs ₹23,792.87 (Q1 FY26) vs ₹43,742.92 (Q4 FY26)
  • Cost of materials consumed: ₹16,577.06 (Q1 FY27) vs ₹10,406.01 (Q1 FY26) vs ₹18,368.60 (Q4 FY26)
  • Changes in inventories: (₹2,433.67) (Q1 FY27) vs (₹654.23) (Q1 FY26) vs (₹2,063.77) (Q4 FY26)
  • Employee benefits expense: ₹3,740.16 (Q1 FY27) vs ₹2,440.25 (Q1 FY26) vs ₹3,133.43 (Q4 FY26)
  • Finance costs: ₹111.79 (Q1 FY27) vs ₹61.96 (Q1 FY26) vs ₹107.19 (Q4 FY26)
  • Depreciation and amortization: ₹902.02 (Q1 FY27) vs ₹746.21 (Q1 FY26) vs ₹883.00 (Q4 FY26)
  • Other expenses: ₹3,569.47 (Q1 FY27) vs ₹3,394.50 (Q1 FY26) vs ₹4,658.41 (Q4 FY26)
  • Total expenses: ₹22,287.02 (Q1 FY27) vs ₹16,306.40 (Q1 FY26) vs ₹25,045.73 (Q4 FY26)
  • Profit before exceptional items and tax: ₹10,401.50 (Q1 FY27) vs ₹5,892.70 (Q1 FY26) vs ₹18,586.09 (Q4 FY26)
  • Exceptional items: None in all periods
  • Tax expense: ₹2,811.93 (Q1 FY27) comprising current tax ₹2,553.25 and deferred tax ₹258.68
  • Profit for the period: ₹7,589.57 (Q1 FY27) vs ₹4,464.62 (Q1 FY26) vs ₹13,707.12 (Q4 FY26)
  • Other comprehensive income: (₹7.22) (Q1 FY27) vs (₹2.73) (Q1 FY26) vs ₹20.07 (Q4 FY26)
  • Total comprehensive income: ₹7,582.35 (Q1 FY27) vs ₹4,461.89 (Q1 FY26) vs ₹13,727.19 (Q4 FY26)

Capital Structure

  • Equity share capital: ₹4,093.56 lakhs (face value ₹5 each)
  • Earnings per share (basic): ₹9.27 (Q1 FY27) vs ₹5.45 (Q1 FY26) vs ₹16.74 (Q4 FY26)
  • Earnings per share (diluted): ₹9.24 (Q1 FY27) vs ₹5.45 (Q1 FY26) vs ₹16.64 (Q4 FY26)

Subsidiary and Joint Venture Information

The consolidated results include:

  • Holding Company: Acutaas Chemicals Limited
  • Subsidiary Company: Acutaas Chemicals Electrolytes Private Limited
  • Wholly owned Subsidiary Company: Acutaas Advance Material Limited
  • Subsidiary: Baba Fine Chemicals (Partnership Firm)
  • Joint Venture: Ami Onco-Theronostics, LLC
  • Step down subsidiary: Enchem Ami Organics Private Limited
  • Step down subsidiary: Indichem Inc.

Significant Events During Quarter

Subsidiary Ownership Change

During the quarter, Acutaas Chemicals Electrolytes Private Limited (ACEPL) issued equity shares on a partly paid-up basis to A.R.Z Pharma Ltd. through a preferential issue. This resulted in dilution of the company's shareholding in ACEPL from 100% to 90% with effect from May 19, 2026. ACEPL ceased to be a wholly owned subsidiary but continues as a subsidiary. The dilution did not result in any change in the company's control over ACEPL.

GST Inspection

The Central Goods & Service Tax and Central Excise (CGST & CE), Anti-Evasion Department initiated inspection/search proceedings at the company's registered office and manufacturing facility in Surat, Gujarat on June 22, 2026. The inspection concluded on June 23, 2026. Based on information available as of the approval date of these financial results, management does not expect any material impact on the financial position, results of operations, or cash flows of the company.

Additional Information

  • The company operates in a single segment: Custom synthesis and manufacturing of Speciality Chemicals with applications in Pharmaceuticals API and others
  • Previous periods/year numbers have been regrouped/rearranged for consistency
  • Figures for quarter ended March 31, 2026 are balancing figures between audited full year and published year-to-date figures
  • Financial results will be published in newspapers as per Regulation 47(1)(b) of SEBI LODR
  • Results available on company website www.acutaas.com and stock exchange websites