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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 17-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Manufacturing of Industrial Chemicals
Start date and time of board meeting 17-10-2025   09:02:00
End date and time of board meeting 17-10-2025   09:38:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 73,139.80 1,21,722.50
Other income 779.20 1,270.40
Total income 73,919.00 1,22,992.90
2 Expenses
(a) Cost of materials consumed 42,535.10 78,655.20
(b) Purchases of stock-in-trade (195.80) 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 5,092.70 (6,837.60)
(d) Employee benefit expense 1,737.40 3,770.50
(e) Finance costs 3,597.60 7,164.00
(f) Depreciation, depletion and amortisation expense 3,206.90 6,275.10
(f) Other Expenses
1 Other Expenses 10,391.50 20,127.00
Total other expenses 10,391.50 20,127.00
Total expenses 66,365.40 1,09,154.20
3 Total profit before exceptional items and tax 7,553.60 13,838.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,553.60 13,838.70
6 Tax expense
7 Current tax 1,442.20 2,619.50
8 Deferred tax 396.20 658.20
9 Total tax expenses 1,838.40 3,277.70
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 5,715.20 10,561.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 5,715.20 10,561.00
17 Other comprehensive income net of taxes 31.70 (50.20)
18 Total Comprehensive Income for the period 5,746.90 10,510.80
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,439.30 7,843.00
Total profit or loss, attributable to non-controlling interests 1,275.80 2,718.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,468.60 7,790.30
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,278.30 2,720.50
21 Details of equity share capital
Paid-up equity share capital 11,384.80 11,384.80
Face value of equity share capital 10 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 3.93 7.03
Diluted earnings (loss) per share from continuing operations 3.93 7.03
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.93 7.03
Diluted earnings (loss) per share from continuing and discontinued operations 3.93 7.03
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 Consolidated Financial results for the quarter and six months ended September 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 October 17, 2025. 2. 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 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. 3. The Board of Directors of the Company at its meeting held on July 15, 2025 has approved the allotment of 3914886 fully paidup equity shares at an issue price of INR 945.11 per share comprising face value of INR 10 per share and premium of INR 935.11 per share on preferential allotment basis upon conversion of equal number of warrants after receipt of 75 percent amount of the issue prize of Rs. 2775 million. Out of total amount of INR 2775 million received amount of INR 2768.98 have been utilised for the repayment of Loans and General Corporate purposes upto September 30 2025 as per the objects in the offer document. 4. The Company has investment in the following subsidiary companies and an associate company as on September 30, 2025 and accordingly consolidated financial results for the quarter and half year ended September 30, 2025 includes following entities. Name of the Subsidiary Nature of relationship a. Jainam Intermediates Private Limited, Wholly owned subsidiary b. Tanfac Industries Limited, Subsidiary Company over which the Company exercises effective control c. ARIL Transmodal Logistic Private Limited, Wholly owned subsidiary d. ARIL Fluorospeciality Private Limited, Wholly owned subsidiary e. Anupam Japan GK, Wholly owned subsidiary f. Anupam Europe AG, Wholly owned subsidiary g. Anupam USA LLC, Wholly owned subsidiary h. Anupam General Trading FZE, Wholly owned subsidiary i. Tangent Science Private Limited, An associate Company of wholly owned subsidiary of the Company 5. The figures of the previous period have been regrouped rearranged and or recasted wherever considered necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2,27,607.30
Capital work-in-progress 5,796.30
Investment property 0.00
Goodwill 12,320.50
Other intangible assets 2,291.50
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 152.00
Trade receivables, non-current 0.00
Loans, non-current 1,413.00
Other non-current financial assets 11,543.40
Total non-current financial assets 13,108.40
Deferred tax assets (net) 0.00
Other non-current assets 22,413.00
Total non-current assets 2,83,537.00
2 Current assets
Inventories 1,49,159.90
Current financial asset
Current investments 721.70
Trade receivables, current 61,999.30
Cash and cash equivalents 41,306.50
Bank balance other than cash and cash equivalents 2,403.80
Loans, current 162.80
Other current financial assets 75.20
Total current financial assets 1,06,669.30
Current tax assets (net) 123.30
Other current assets 25,495.10
Total current assets 2,81,447.60
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 5,64,984.60
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 11,384.80
Other equity 3,08,344.00
Total equity attributable to owners of parent 3,19,728.80
Non controlling interest 25,182.20
Total equity 3,44,911.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,486.70
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 0.00
Total non-current financial liabilities 2,486.70
Provisions, non-current 151.80
Deferred tax liabilities (net) 11,894.70
Deferred government grants, Non-current 0.00
Other non-current liabilities 11,929.20
Total non-current liabilities 26,462.40
Current liabilities
Current financial liabilities
Borrowings, current 1,14,529.60
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 423.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 68,099.70
Total Trade payable 68,522.70
Other current financial liabilities 2,915.80
Total current financial liabilities 1,85,968.10
Other current liabilities 5,395.20
Provisions, current 1,642.50
Current tax liabilities (Net) 605.40
Deferred government grants, Current
Total current liabilities 1,93,611.20
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 2,20,073.60
Total equity and liabilites 5,64,984.60
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
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 13080000 -4550000
2 Income tax (expense)/income on remeasurements of the defined benefits plan -4540000 1630000
Total Amount of items that will not be reclassified to profit and loss 85.40 (29.20)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 -7000000 -2100000
2 Income tax (expense)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge 1630000 0
Total Amount of items that will be reclassified to profit and loss (53.70) (21.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 31.70 (50.20)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 13,838.70
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7,280.10
Adjustments for decrease (increase) in inventories (4,026.00)
Adjustments for decrease (increase) in trade receivables, current 11,950.90
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 8,280.70
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 29.60
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 12,541.30
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6,275.10
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 23.90
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (507.40)
Adjustments for dividend income 14.60
Adjustments for interest income 0.00
Adjustments for share-based payments 1.80
Adjustments for fair value losses (gains) (22.70)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 41,812.70
Net cash flows from (used in) operations 55,651.40
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,957.60
Other inflows (outflows) of cash (200.70)
Net cash flows from (used in) operating activities 53,493.10
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 48.00
Purchase of property, plant and equipment 20,645.80
Proceeds from sales of investment property 13,889.90
Purchase of investment property 13,800.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 14.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (4,823.00)
Net cash flows from (used in) investing activities (25,316.30)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 391.70
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (1,190.40)
Repayments of borrowings 18,254.20
Payments of lease liabilities (1,848.60)
Dividends paid 1,520.00
Interest paid 6,813.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 27,363.00
Net cash flows from (used in) financing activities 1,825.10
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 30,001.90
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 30,001.90
Cash and cash equivalents cash flow statement at beginning of period 11,304.60
Cash and cash equivalents cash flow statement at end of period 41,306.50





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Natvarlal Vepari & Co. Yes 31-05-2027