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 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-02-2026
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 Manufacturing of Industrial Chemicals
Start date and time of board meeting 14-02-2026   09:06:00
End date and time of board meeting 14-02-2026   09:35:00
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? 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



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 40,136.70 1,30,498.70
Other income 495.30 1,747.80
Total income 40,632.00 1,32,246.50
2 Expenses
(a) Cost of materials consumed 24,440.90 82,511.20
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,770.70) (6,133.30)
(d) Employee benefit expense 1,088.50 3,383.40
(e) Finance costs 3,359.20 10,206.40
(f) Depreciation, depletion and amortisation expense 2,929.60 8,337.60
(f) Other Expenses
1 Other Expenses 6,310.50 20,315.70
Total other expenses 6,310.50 20,315.70
Total expenses 36,358.00 1,18,621.00
3 Total profit before exceptional items and tax 4,274.00 13,625.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,274.00 13,625.50
6 Tax expense
7 Current tax 748.00 2,384.50
8 Deferred tax (1,265.90) (660.30)
9 Total tax expenses (517.90) 1,724.20
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 4,791.90 11,901.30
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 4,791.90 11,901.30
17 Other comprehensive income net of taxes (84.80) (117.40)
18 Total Comprehensive Income for the period 4,707.10 11,783.90
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 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 4.22 10.59
Diluted earnings (loss) per share from continuing operations 4.22 10.59
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 4.22 10.59
Diluted earnings (loss) per share from continuing and discontinued operations 4.22 10.59
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 and Nine months ended December 31 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 February 14 2026. 2. Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker evaluates the companys performance and allocates resources based on an analysis of various performance indicators of the business segment 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 paid up 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 i.e. INR 2775 million. The entire amount of INR 2775 million so received have been utilised for the repayment of Loans and General Corporate purposes by December 31 2025. 4. 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


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 Gain/(loss) on remeasurements of the defined benefits plan (130.40) (180.50)
2 Income tax (expense)/income on remeasurements of the defined benefits plan 45.60 63.10
Total Amount of items that will not be reclassified to profit and loss (84.80) (117.40)
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 0.00 0.00
2 Income tax (expense)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (84.80) (117.40)





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 06-12-2023
Amount Raised 55,000.00
Report filed for Quarter ended 31-12-2025
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 42,969.00 0.00 42,969.00 0.00 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 had 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 had been received towards 25 percent upfront amount against 3914886 warrants allotted on January 23 2024. iii. Rs. 277.50 Crores had been received towards remaining 75 percent amount against the aforesaid warrants which were converted into equal number of equity shares on July 15 2025. 3. Please note that the proceeds of preferential issue have been fully utilised as on December 31 2025.
2 General Corporate Purposes NA 12,031.00 0.00 12,031.00 0.00 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 had 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 had been received towards 25 percent upfront amount against 3914886 warrants allotted on January 23 2024. iii. Rs. 277.50 Crores had been received towards remaining 75 percent amount against the aforesaid warrants which were converted into equal number of equity shares on July 15 2025. 3. Please note that the proceeds of preferential issue have been fully utilised as on December 31 2025.


Signatory Details

Name of signatory Ashish Gupta
Designation of person Company Secretary and Compliance Officer
Place Surat
Date 14-02-2026