Integrated Filing — IndAS



General information about company
Scrip Code 524598
NSE Symbol AKSHARCHEM
MSEI Symbol NOTLISTED
ISIN INE542B01011
Name of company AKSHARCHEM INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 25-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Chemical Business
Start date and time of board meeting 25-Jul-2025   16:00:00
End date and time of board meeting 25-Jul-2025   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable, no default.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 969623000
Other income 364000
Total income 969987000
2 Expenses
(a) Cost of materials consumed 540199000
(b) Purchases of stock-in-trade 54853000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -38602000
(d) Employee benefit expense 35247000
(e) Finance costs 14288000
(f) Depreciation, depletion and amortisation expense 39886000
(f) Other Expenses
1 Power & Fuel 150404000 150404000
2 Other Expenses 163389000 163389000
Total other expenses 313793000
Total expenses 959664000
3 Total profit before exceptional items and tax 10323000
4 Exceptional items 0
5 Total profit before tax 10323000
6 Tax expense
7 Current tax 0
8 Deferred tax 3213000
9 Total tax expenses 3213000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 7110000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 7110000
17 Other comprehensive income net of taxes -221000
18 Total Comprehensive Income for the period 6889000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 80331000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.89
Diluted earnings (loss) per share from continuing operations 0.89
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.89
Diluted earnings (loss) per share from continuing and discontinued operations 0.89
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes: n n1. The above financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company in their respective meetings held on July 25, 2025. The audit as required under regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the statutory auditors of the Company. n n2. The financial results for the quarter ended June 30, 2025 have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. n n3. The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2025 and unaudited figures for the nine months ended December 31 2024 which were subjected to limited review n n4 The Company operates in a single segment and in line with Ind AS 108 Operating Segments the operations of the Company fall under Chemical Business which is considered to be the only reportable business segment n n5 On 3rd May 2024 the Company has informed to BSE and NSE that a fire broke out on 2nd May 2024 at around 04 30 pm IST in the Dry zone of VS Plant of the Company located at Village lndrad Chhatral Kadi Road Mahesana 382715 Due to a fire incident production operation of the said Dry Zone plant was disrupted However there were no human injuries or casualties reported The Company has lodged claim of this incident with the insurance company and the process is currently ongoing The Company has adequate insurance coverage for the aforesaid loss and based on its assessment of loss and terms and conditions of the policy the insurance claim is fully admissible Further the claim is not disputed by the insurance company n nDuring the Quarter3 of FY 2024 25 the Company was able to e auction scrap of the Property Plant and Equipment damaged due to fire and realized Rs 32.29 Lakhs On the basis of the same Company has estimated and recognised loss of Rs 402.18 Lakhs on account of damage to Property Plant and Equipment and Inventory and has recognised insurance claim receivable to the extent of aforesaid losses net of amount realized from sale of scrap Further the Company is in the process of determining final claim for reinstatement of assets The aforesaid losses of Rs 402.18 Lakhs and corresponding credit of Rs 402.18 Lakhs arising from insurance claim receivables has been presented on a net basis (Nil) under Exceptional Items n n6 Previous period figures have been rearranged regrouped wherever necessary



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss -221000 -221000
Total Amount of items that will be reclassified to profit and loss -221000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -221000