Integrated Filing — IndAS



General information about company

Scrip Code 500120
NSE Symbol DIAMINESQ
MSEI Symbol NOTLISTED
ISIN INE591D01014
Name of company DIAMINES & CHEMICALS 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 18-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 18-05-2026   13:27:00
End date and time of board meeting 18-05-2026   15:20:00
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 928.72 3,847.92
Other income 91.80 393.89
Total income 1,020.52 4,241.81
2 Expenses
(a) Cost of materials consumed 881.20 2,579.56
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (196.64) (392.71)
(d) Employee benefit expense 232.00 1,046.42
(e) Finance costs 9.72 30.94
(f) Depreciation, depletion and amortisation expense 95.74 378.17
(f) Other Expenses
1 Other Expenses 323.63 1,995.13
Total other expenses 323.63 1,995.13
Total expenses 1,345.65 5,637.51
3 Total profit before exceptional items and tax (325.13) (1,395.70)
4 Exceptional items 0.00 0.00
5 Total profit before tax (325.13) (1,395.70)
6 Tax expense
7 Current tax (26.28) (26.28)
8 Deferred tax (58.00) (114.70)
9 Total tax expenses (84.28) (140.98)
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 (240.85) (1,254.72)
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 (23.59)
16 Total profit (loss) for period (240.85) (1,278.31)
17 Other comprehensive income net of taxes (162.89) (127.07)
18 Total Comprehensive Income for the period (403.74) (1,405.38)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (241.57) (1,278.31)
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 (404.46) (1,405.38)
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 1,005.34 1,005.34
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 14,744.50
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -2.47 -13.06
Diluted earnings (loss) per share from continuing operations -2.47 -13.06
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 -2.47 -13.06
Diluted earnings (loss) per share from continuing and discontinued operations -2.47 -13.06
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 6,510.70
Capital work-in-progress 1,941.36
Investment property
Goodwill 0.00
Other intangible assets 2.77
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 1,019.57
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 350.75
Other non-current financial assets
1 Other non-current financial assets 16.03
Total of other non-current financial assets 16.03
Total non-current financial assets 366.78
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 338.15
Total of other non-current assets 338.15
Total non-current assets 10,179.33
2 Current assets
Inventories 2,835.50
Current financial asset
Current investments 0.00
Trade receivables, current 546.71
Cash and cash equivalents 16.95
Bank balance other than cash and cash equivalents 3,257.63
Loans, current 0.00
Other current financial assets
Total of other current financial assets
Total current financial assets 3,821.29
Current tax assets (net) 133.61
Other current assets
1 Other current assets 474.45
Total of other current assets 474.45
Total current assets 7,264.85
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 17,444.18
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,005.34
Other equity 14,744.50
Total equity attributable to owners of parent 15,749.84
Non controlling interest
Total equity 15,749.84
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 35.00
Deferred tax liabilities (net) 241.15
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 276.15
Current liabilities
Current financial liabilities
Borrowings, current 818.57
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 28.60
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 238.11
Total Trade payable 266.71
Other current financial liabilities
1 Other current financial liabilities 264.14
Total of other current financial liabilities 264.14
Total current financial liabilities 1,349.42
Other current liabilities 50.31
1 Other current liabilities 50.31
Total of other current liabilities 50.31
Provisions, current 18.46
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1,418.19
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1,694.34
Total equity and liabilites 17,444.18
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) 1. The above Consolidated financial results have been reviewed and recommended by the Audit Committee and taken on record in its meeting held on 18th May, 2026 and subsequently approved by the Board of Directors of the Company in its meeting held on 18th May, 2026. These Consolidated financial results have been audited by Statutory Auditors as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The Group has two reportable segments i.e. Speciality Chemicals and Trading in Fruits and Vegetables. 3. These Audited Consolidated Financial Results for the year ended March 31, 2026 include the results of group comprising of Diamines and Chemicals Limited (i.e. Holding Company), DACL Fine Chem Limited (i.e. Subsidiary) and share of loss from its associate (i.e. KLJ Organics Diamines Limited). 4. The above Audited Consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under section 133 of Companies Act, 2013, read together with the companies (Indian Accounting Standard) Rules, 2015 (as amended). 5. Figures of corresponding previous year/period(s) have been regrouped /rearranged wherever necessary, to make them comparable. 6. The Government of India has notified the implementation of four new Labour Codes, effective from November 21, 2025, by consolidating and rationalizing 29 existing labour laws. The Company has made provision of Rs. 4.62 Lakhs due to impact of new Labour Codes. Once State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate the impact, if any and would provide appropriate accounting effect basis, such development, as needed.



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Speciality Chemicals 0.0092872 3,847.92
2 Trading in Fruits and Vegetables 0.00 0.00
Total Segment Revenue 928.72 3,847.92
Less: Inter segment revenue 0.00 0.00
Revenue from operations 928.72 3,847.92
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Speciality Chemicals (315.41) (1,006.70)
2 Trading in Fruits and Vegetables 0.00 (358.06)
Total Profit before tax (315.41) (1,364.76)
i. Finance cost 9.72 30.94
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax (325.13) (1,395.70)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Speciality Chemicals 17,444.18 17,444.18
2 Trading in Fruits and Vegetables 0.00 0.00
Total Segment Asset 17,444.18 17,444.18
Un-allocable Assets 0.00 0.00
Net Segment Asset 17,444.18 17,444.18
4 Segment Liabilities
Segment Liabilities
1 Speciality Chemicals 1,694.34 1,694.34
2 Trading in Fruits and Vegetables 0.00 0.00
Total Segment Liabilities 1,694.34 1,694.34
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 1,694.34 1,694.34
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 measuring equity instruments at Fair Value carried through Other Comprehensive Income (FVTOCI) (261.26) (216.51)
2 Remeasurement gain/(loss) on the Defined Benefit Plans 8.76 5.38
Total Amount of items that will not be reclassified to profit and loss (252.50) (211.13)
2 Income tax relating to items that will not be reclassified to profit or loss (89.61) (84.06)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (162.89) (127.07)



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (1,395.70)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 30.94
Adjustments for decrease (increase) in inventories 331.93
Adjustments for decrease (increase) in trade receivables, current 268.68
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 43.83
Adjustments for other financial assets, current (304.84)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (614.54)
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 378.17
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (84.43)
Adjustments for provisions, current 568.95
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 43.19
Adjustments for other financial liabilities, non-current (32.67)
Adjustments for unrealised foreign exchange losses gains 3.39
Adjustments for dividend income 15.49
Adjustments for interest income 246.19
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 13.64
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 11.79
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 396.35
Net cash flows from (used in) operations (999.35)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 85.87
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,085.22)
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 723.69
Other cash payments to acquire equity or debt instruments of other entities 376.71
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 11.29
Purchase of property, plant and equipment 2,135.13
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
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 15.49
Interest received 290.86
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,422.29)
Net cash flows from (used in) investing activities (2,892.80)
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 0.00
Proceeds from issuing other equity instruments 1,115.31
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 816.06
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 97.84
Interest paid 30.94
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,802.59
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,175.43)
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 (2,175.43)
Cash and cash equivalents cash flow statement at beginning of period 2,192.38
Cash and cash equivalents cash flow statement at end of period 16.95





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 K C MEHTA & CO LLP Yes 31-03-2027