Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026
Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results Approval
Audit Opinion:
Clean Review Report - No modifications or qualifications
Key Financial Highlights [in lakhs except EPS]:
Standalone Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹14,890.36 (YoY: +12.1% from ₹13,289.02 in Q2 FY26)
- Total Income: ₹14,910.72
- Net Profit: ₹746.23 (QoQ: -21.5% from ₹950.81 in Q1 FY26; YoY: +23.3% from ₹605.31 in Q2 FY26)
- EPS: ₹1.36
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹29,942.87 (YoY: +9.6% from ₹27,313.23 in H1 FY26)
- Total Income: ₹29,982.65
- Net Profit: ₹1,697.04 (YoY: +25.5% from ₹1,352.23 in H1 FY26)
- EPS: ₹3.08
Consolidated Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹14,983.58
- Total Income: ₹15,004.03
- Net Profit: ₹833.05
- EPS: ₹1.51
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹30,036.09
- Total Income: ₹30,076.43
- Net Profit: ₹1,779.63
- EPS: ₹3.23
Standalone Balance Sheet Position as at September 30, 2026 [in lakhs]:
- Cash and Cash Equivalents: ₹5,485.83 (Increased from ₹3,927.19 as at March 31, 2026)
- Other Equity: ₹29,125.37 (Increased from ₹27,713.87 as at March 31, 2026)
- Total Debt (Borrowings): ₹2,212.78 (₹1,158.84 non-current + ₹1,053.94 current)
- Total Assets: ₹41,902.20 (Increased from ₹40,743.74 as at March 31, 2026)
Consolidated Balance Sheet Position as at September 30, 2026 [in lakhs]:
- Cash and Cash Equivalents: ₹7,497.20
- Other Equity: ₹29,636.36
- Total Assets: ₹44,164.36
Segment-wise Performance:
The company operates in a single business segment of Chemical manufacturing, therefore segment reporting under Ind AS-108 is not applicable.
Corporate Actions:
Not Specified
Other Significant Information:
- The company has one overseas wholly owned subsidiary: Amines & Plasticizers FZ LLC
- The subsidiary is considered non-material to the group with total assets of ₹2,890.44 lakhs and net profit of ₹82.22 lakhs for the half year
- Previous period figures have been regrouped/rearranged/restated/recast to conform with Schedule III of the Companies Act, 2013
- The financial results are available on the company's website (www.amines.com) and stock exchange websites