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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 28-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Chemical Business
Start date and time of board meeting 28-01-2026   16:00:00
End date and time of board meeting 28-01-2026   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 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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 8,037.87 8,037.87
Other income 4.54 4.54
Total income 8,042.41 8,042.41
2 Expenses
(a) Cost of materials consumed 5,473.97 5,473.97
(b) Purchases of stock-in-trade 218.67 218.67
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,104.70) (1,104.70)
(d) Employee benefit expense 364.37 364.37
(e) Finance costs 185.29 185.29
(f) Depreciation, depletion and amortisation expense 419.81 419.81
(f) Other Expenses
1 Power & Fuel 1,170.01 1,170.01
2 Other Expenses 1,621.98 1,621.98
Total other expenses 2,791.99 2,791.99
Total expenses 8,349.40 8,349.40
3 Total profit before exceptional items and tax (306.99) (306.99)
4 Exceptional items 0.00 0.00
5 Total profit before tax (306.99) (306.99)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 154.57 154.57
9 Total tax expenses 154.57 154.57
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 (461.56) (461.56)
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 (461.56) (461.56)
17 Other comprehensive income net of taxes 34.42 34.42
18 Total Comprehensive Income for the period (427.14) (427.14)
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 803.31 803.31
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 -5.75 -5.75
Diluted earnings (loss) per share from continuing operations -5.75 -5.75
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 -5.75 -5.75
Diluted earnings (loss) per share from continuing and discontinued operations -5.75 -5.75
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: 1. 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 January 28, 2026. The limited review 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. 2. The financial results for the quarter and nine months ended December 31, 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. 3. 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. 4. On 2nd May 2024, Fire occurred in the Dry zone of VS Plant of the Company located at Village: lndrad, Chhatral-Kadi Road, Mehsana-382715. The Company had lodged a claim of this incident with the insurance company. During Q3 FY 24-25, the Company was able to e- auction scrap of the Property, Plant & Equipment damaged due to fire and realized Rs. 32.29 Lakhs. On the basis of the same, the Company had estimated and recognised loss of Rs. 402.18 Lakhs on account of damage to Property, Plant & Equipment and Inventory and had recognised insurance claim receivable to the extent of aforesaid losses, net of amount realized from sale of scrap. The aforesaid losses of Rs. 402.18 Lakhs and corresponding credit of Rs. 402.18 Lakhs arising from insurance claim receivables had been presented on a net basis (Nil) under Exceptional Items. During Q2 FY 2025-26, the Company received a part settlement of Rs.543.16 lakh (net of GST) towards the insurance claim. Further, based on the subsequent communication received from the insurer prior to the Board Meeting for quarter 2, the Company has also been intimated of an additional amount of Rs.28.63 lakh as final settlement. The outstanding insurance claim receivables are in line with the terms and conditions of the insurance policies and the communications received from the insurer. Accordingly, the Company has recognised Rs.169.61 lakh as an exceptional item for the quarter. 5. The Government of India has consolidated 29 existing labour laws into four Labour Codes: Code on Wages, 2019; Code on Social Security, 2020; Industrial Relations Code, 2020; and Occupational Safety, Health and Working Conditions Code, 2020. These Codes became effective from November 21, 2025. The Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate understanding of the regulatory changes and to enable assessment of their financial implications. Based on the information presently available and in accordance with the guidance issued by the Institute of Chartered Accountants of India (ICAI), management has assessed that the incremental impact arising from the Labour Codes is not material and, accordingly, the same has been considered in the financial results for the quarter and nine months ended December 31, 2025. The Central and State Rules under the Labour Codes are yet to be notified and, upon such notification, the Company will reassess and recognise the impact, if any, on employee benefit obligations in accordance with applicable accounting standards. 6. The Company has successfully commissioned its ground-mounted solar power plant of 5.19 MWp (DC) / 3.85 MWp (AC) at Village: Makdala, Taluka: Deodar, District: Banaskantha, for captive consumption at its factory located at Village: Indrad (Chhatral). Solar power generation has commenced with effect from November 12, 2025, pursuant to the Certificate of Commissioning received from the Gujarat Energy Development Agency (GEDA). In this regard, the company has incorporated the necessary changes in its Memorandum of Association. 7. The figures of previous quarters / year are reclassified, regrouped and rearranged wherever necessary so as to make them comparable with current period's figures.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone 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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 7.00 7.00
Total Amount of items that will not be reclassified to profit and loss 7.00 7.00
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 Items that will be reclassified to profit or loss 27.42 27.42
Total Amount of items that will be reclassified to profit and loss 27.42 27.42
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 34.42 34.42