Integrated Filing — IndAS



General information about company

Scrip Code 506248
NSE Symbol AMNPLST
MSEI Symbol NOTLISTED
ISIN INE275D01022
Name of company Amines & Plasticizers 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 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-01-2026
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 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 Chemical
Start date and time of board meeting 13-02-2026   16:45:00
End date and time of board meeting 13-02-2026   17:40:00
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

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 Consolidated Consolidated
1 Income
Revenue from operations 14,246.39 41,589.29
Other income 30.57 46.83
Total income 14,276.96 41,636.12
2 Expenses
(a) Cost of materials consumed 9,531.54 28,263.28
(b) Purchases of stock-in-trade 260.03 282.80
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (316.38) (548.63)
(d) Employee benefit expense 589.20 1,788.36
(e) Finance costs 87.69 377.45
(f) Depreciation, depletion and amortisation expense 142.17 425.14
(f) Other Expenses
1 Power, Fuel and Water 1,082.75 3,272.29
2 Other Expenses 1,845.11 4,899.31
Total other expenses 2,927.86 8,171.60
Total expenses 13,222.11 38,760.00
3 Total profit before exceptional items and tax 1,054.85 2,876.12
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,054.85 2,876.12
6 Tax expense
7 Current tax 280.00 745.00
8 Deferred tax 16.74 13.19
9 Total tax expenses 296.74 758.19
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 758.11 2,117.93
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 758.11 2,117.93
17 Other comprehensive income net of taxes (55.42) (78.88)
18 Total Comprehensive Income for the period 702.69 2,039.05
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 758.11 2,117.93
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 702.69 2,039.05
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,100.40 1,100.40
Face value of equity share capital 2 2
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 1.38 3.85
Diluted earnings (loss) per share from continuing operations 1.38 3.85
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 1.38 3.85
Diluted earnings (loss) per share from continuing and discontinued operations 1.38 3.85
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 unaudited consolidated financial results have been reviewed and recommended by the Audit Committee at their meeting held on February 13, 2026 and approved by the Board of Directors at their meeting held on the same date. 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 for the quarter and nine months ended December 31, 2025 and they have issued an unmodified limited review report on the same. 2. The financial results 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 recognized accounting practices and policies to the extent applicable. 3. The Group main business is Chemical manufacturing falls within single business segment and therefore, segment reporting in term Ind AS108 Operating Segment is not applicable. 4. The unaudited financial results of the overseas non material wholly owned subsidiary has been consolidated on the basis of unreviewed financial statements prepared by the management of the subsidiary. 5. On November 21, 2025, the Government of India notified the four Labour Codes, the Code on Wages 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health, and Working Conditions Code, 2020 Consolidating 29 existing labour laws New Labour Codes. The Ministry of Labour and Employment has also published draft Central Rules and FAQs on these labour codes. The detailed impact assessment is currently in progress, necessary adjustments, if any, will be identified and appropriately accounted for in Q4 FY 202526. 6. Previous period figures have been regrouped, rearranged, restated, recasted to be in conformity with the Schedule III of the Companies Act, 2013. 7. The above consolidated financial results are available on Company's website URL: www.amines.com and also on the website of the BSE Limited URL: www.bseindia.com and The National Stock Exchange of India Limited website URL: www.nseindia.com



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 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 01-10-2025 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gratuity (6.72) (20.16)
Total Amount of items that will not be reclassified to profit and loss (6.72) (20.16)
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 Translation Effect (48.70) (58.72)
Total Amount of items that will be reclassified to profit and loss (48.70) (58.72)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (55.42) (78.88)