Integrated Filing — IndAS



General information about company
Scrip Code 543275
NSE Symbol ANURAS
MSEI Symbol NOTLISTED
ISIN INE930P01018
Name of company ANUPAM RASAYAN 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Aug-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 Manufacturing of Industrial Chemicals
Start date and time of board meeting 13-Aug-2025   17:34:00
End date and time of board meeting 13-Aug-2025   17:58:00
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable as there is 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 3156940000
Other income 48260000
Total income 3205200000
2 Expenses
(a) Cost of materials consumed 2573190000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1161700000
(d) Employee benefit expense 123150000
(e) Finance costs 337220000
(f) Depreciation, depletion and amortisation expense 264370000
(f) Other Expenses
1 Other Expenses 679760000 679760000
Total other expenses 679760000
Total expenses 2815990000
3 Total profit before exceptional items and tax 389210000
4 Exceptional items 0
5 Total profit before tax 389210000
6 Tax expense
7 Current tax 68120000
8 Deferred tax 24150000
9 Total tax expenses 92270000
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 296940000
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 296940000
17 Other comprehensive income net of taxes -8440000
18 Total Comprehensive Income for the period 288500000
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 1099310000
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 2.7
Diluted earnings (loss) per share from continuing operations 2.7
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 2.7
Diluted earnings (loss) per share from continuing and discontinued operations 2.7
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) 1 The above Standalone financial results for the quarter ended June 30 2025 have been prepared by the Company in accordance with Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended and were reviewed by the Audit Committee of the Board and thereafter were approved and taken on record by the Board of Directors in their meeting held on August 13 2025. n2 Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker CODM evaluates the companys performance and allocates resources based on an analysis of various performance indicators of the business segments in which the company operates. The Company is primarily engaged in the business of custom synthesis and manufacturing of specialty chemicals which the management and CODM recognise as the sole business segment. Hence disclosure of segment wise information is not required and accordingly not provided. n3 Subsequent to the quarter end the Company has declared and paid an interim dividend for Financial Year 2024 25 of INR 0.75 Rupees per equity share of face value of INR 10 Rupees each. n4 The figures of the previous period have been re grouped rearranged and or recasted wherever considered necessary. The figures of the last quarter as reported are the balancing figures between audited figures in respect of the full financial year ended March 31 2025 and the published unaudited year to date figures up to third quarter of the previous financial year end and the figures upto the end of the third quarter had only been reviewed and not subject to audit.



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
1 Gain/(loss) on remeasurements of the defined benefits plan -17630000 -17630000
2 Income Tax (expense)/Income on remeasurements of the defined benefits plan 6160000 6160000
Total Amount of items that will not be reclassified to profit and loss -11470000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of Gain/(Loss) on hedging instruments in a cash flow hedge 4660000 4660000
2 Income tax (expense)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge -1630000 -1630000
Total Amount of items that will be reclassified to profit and loss 3030000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -8440000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 06-Dec-2023
Amount Raised 5500000000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Part or full repayment of Loans NA 4296900000 0 2546880000 0 Notes 1 As the date of allotment of both the securities i.e. equity shares and warrants are different we have mentioned the date of Extraordinary General Meeting i.e. December 06 2023 as the Date of raising funds in the above table which happens to be the date of approval of members for raising the funds by way of issue of equity shares and warrants under Preferential Issue. 2. Total issue size of Preferential Issue is mentioned in the column Amount Raised out of which i Rs. 180 Crores have been received as the allotment money against 1904540 equity shares issued at Rs. 945.11 per share allotted on December 19 2023. ii Rs. 92.50 Crores have been received towards 25 percent upfront amount against 3914886 warrants allotted on January 23 2024 which were convertible into equal number of equity shares. iii Remaining 75 percent amount i.e. Rs. 277.50 Crores against the aforesaid warrants was received after the end of the reporting quarter upon conversion of warrants into equity shares. Accordingly the report on the utilization of the said funds will be reported in the next quarter.
2 General Corporate Purposes NA 1203100000 0 178120000 0 Notes 1 As the date of allotment of both the securities i.e. equity shares and warrants are different we have mentioned the date of Extraordinary General Meeting i.e. December 06 2023 as the Date of raising funds in the above table which happens to be the date of approval of members for raising the funds by way of issue of equity shares and warrants under Preferential Issue. 2. Total issue size of Preferential Issue is mentioned in the column Amount Raised out of which i Rs. 180 Crores have been received as the allotment money against 1904540 equity shares issued at Rs. 945.11 per share allotted on December 19 2023. ii Rs. 92.50 Crores have been received towards 25 percent upfront amount against 3914886 warrants allotted on January 23 2024 which were convertible into equal number of equity shares. iii Remaining 75 percent amount i.e. Rs. 277.50 Crores against the aforesaid warrants was received after the end of the reporting quarter upon conversion of warrants into equity shares. Accordingly the report on the utilization of the said funds will be reported in the next quarter.


Signatory Details
Name of signatory Ashish Gupta
Designation of person Company Secretary and Compliance Officer
Place Surat
Date 13-Aug-2025