Integrated Filing — IndAS



General information about company
Scrip Code 500120
NSE Symbol DIAMINESQ
MSEI Symbol NOTLISTED
ISIN INE591D01014
Name of company DIAMINES & CHEMICALS 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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 Multi segment
Description of single segment
Start date and time of board meeting 12-Aug-2025   11:33:00
End date and time of board meeting 12-Aug-2025   13:10:00
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



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 Consolidated
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 122510000
Other income 18863000
Total income 141373000
2 Expenses
(a) Cost of materials consumed 64299000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -7616000
(d) Employee benefit expense 26112000
(e) Finance costs 78000
(f) Depreciation, depletion and amortisation expense 8852000
(f) Other Expenses
1 Other Expenses 79243000 79243000
Total other expenses 79243000
Total expenses 170968000
3 Total profit before exceptional items and tax -29595000
4 Exceptional items 0
5 Total profit before tax -29595000
6 Tax expense
7 Current tax 1884000
8 Deferred tax -4056000
9 Total tax expenses -2172000
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 -27423000
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 -725000
16 Total profit (loss) for period -28148000
17 Other comprehensive income net of taxes 8978000
18 Total Comprehensive Income for the period -19170000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -28148000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -19170000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 97840000
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 -2.88
Diluted earnings (loss) per share from continuing operations -2.87
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 -2.88
Diluted earnings (loss) per share from continuing and discontinued operations -2.87
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Speciality Chemicals 122510000 122510000
2 Trading in Fruits and Vegetables 0 0
Total Segment Revenue 122510000
Less: Inter segment revenue 0 0
Revenue from operations 122510000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Speciality Chemicals 6289000 6289000
2 Trading in Fruits and Vegetables -35806000 -35806000
Total Profit before tax -29517000
i. Finance cost 78000 78000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -29595000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Speciality Chemicals 1763433000 1763433000
2 Trading in Fruits and Vegetables 0 0
Total Segment Asset 1763433000 1763433000
Un-allocable Assets 0 0
Net Segment Asset 1763433000 1763433000
4 Segment Liabilities
Segment Liabilities
1 Speciality Chemicals 169674000 169674000
2 Trading in Fruits and Vegetables 0 0
Total Segment Liabilities 169674000 169674000
Un-allocable Liabilities 0 0
Net Segment Liabilities 169674000 169674000
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gain/(Loss) on measuring equity instruments at Fair Value carried through Other Comprehensive Income (FVTOCI) 10595000 10595000
2 Remeasurement gain/(loss) on the Defined Benefit Plans -136000 -136000
Total Amount of items that will not be reclassified to profit and loss 10459000
2 Income tax relating to items that will not be reclassified to profit or loss 1481000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 8978000