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 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-05-2026
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 Single segment
Description of single segment Chemical
Start date and time of board meeting 28-05-2026   17:30:00
End date and time of board meeting 28-05-2026   18:35:00
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 15,514.08 57,103.37
Other income 24.78 71.61
Total income 15,538.86 57,174.98
2 Expenses
(a) Cost of materials consumed 8,620.07 36,883.35
(b) Purchases of stock-in-trade 1,198.50 1,481.30
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 345.29 (203.34)
(d) Employee benefit expense 626.76 2,415.11
(e) Finance costs 168.36 545.81
(f) Depreciation, depletion and amortisation expense 141.02 566.16
(f) Other Expenses
1 Power & Fuel 996.16 4,268.45
2 Other Expenses 1,382.19 6,281.50
Total other expenses 2,378.35 10,549.95
Total expenses 13,478.35 52,238.34
3 Total profit before exceptional items and tax 2,060.51 4,936.64
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,060.51 4,936.64
6 Tax expense
7 Current tax 530.00 1,275.00
8 Deferred tax (4.72) 8.47
9 Total tax expenses 525.28 1,283.47
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 1,535.23 3,653.17
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 1,535.23 3,653.17
17 Other comprehensive income net of taxes 63.20 (15.68)
18 Total Comprehensive Income for the period 1,598.43 3,637.49
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,535.23 3,653.17
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 1,598.43 3,637.49
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 28,125.28
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.79 6.64
Diluted earnings (loss) per share from continuing operations 2.79 6.64
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 2.79 6.64
Diluted earnings (loss) per share from continuing and discontinued operations 2.79 6.64
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 audited consolidated financial results of Amines & Plasticizers Limited i.e. Holding Company and its subsidiary together referred to as Group have been reviewed and recommended by the Audit Committee at their meeting held on 28 May 2026 and approved by the Board of Directors at their meeting held on the same date. The statutory auditors of the Company have audited the financial results for the quarter and year ended in terms of Regulation 33 of SEBI Listing Obligation and Disclosure Requirements Regulation 2015 and have issued their reports with unmodified opinion on the audited Consolidated Financial Results. 2 the Board of Directors of the Holding Company have Recommended Final Dividend of Rs. 0.50 per Equity Share having Face Value of Rs. 2 each i.e. 25% for the Financial Year ended 31 March 2026 for approval of Shareholders at the ensuing 51st Annual General Meeting of the Company. 3 the financial results have been prepared in accordance with the Companies Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 and other recognized accounting practices and policies to the extent applicable. 4 the Group main business is Chemical manufacturing falls within single business segment and therefore segment reporting in term Ind AS 108 Operating Segment is not applicable. 5 as on 31 March 2026, the group has 1 direct overseas non material subsidiary namely Amines and Plasticizers FZ LLC. The audited financial results of the overseas non material wholly owned subsidiary has been consolidated on the basis of audited financial statements of the another auditor. 6 On 21 November 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 & Employment has published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. the Holding Company has assessed and disclosed the incremental impact of these changes on the basis of best information available consistent with the guidance provided by the Institute of chartered Accountants of India. The financial impact of the change based on the actuarial valuation carried out is not material and has been recognised in the financial results of the Company for the quarter and year ended March 31, 2026. The impact if any, arising from the remaining rules and State-level regulations will be assessed and recognised as and when the same become applicable. 7 The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the unaudited published year to dated figures upto the end of third quarter of the relevant financial year. 8 Previous period figures have been regrouped rearranged restated recaste to be in conformity with the Schedule III of the Companies Act, 2013. 9 The above consolidated financial results are available on Companys website at www.amines.com and also on the website of the BSE Limited at www.bseindia.com and The National Stock Exchange of India Limited website at www.nseindia.com



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 7,574.82
Capital work-in-progress 8.89
Investment property 0.00
Goodwill 0.00
Other intangible assets 26.58
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 154.20
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 140.37
Total of other non-current financial assets 140.37
Total non-current financial assets 294.57
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 150.68
Total of other non-current assets 150.68
Total non-current assets 8,055.54
2 Current assets
Inventories 8,304.34
Current financial asset
Current investments 0.00
Trade receivables, current 13,923.66
Cash and cash equivalents 4,920.88
Bank balance other than cash and cash equivalents 393.70
Loans, current 0.00
Other current financial assets
Total of other current financial assets 41.19
Total current financial assets 19,279.43
Current tax assets (net) 0.00
Other current assets
1 Other current assets 6,570.87
Total of other current assets 6,570.87
Total current assets 34,154.64
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 42,210.18
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,100.40
Other equity 28,125.28
Total equity attributable to owners of parent 29,225.68
Non controlling interest 0.00
Total equity 29,225.68
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,156.19
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
Total of other non-current financial liabilities
Total non-current financial liabilities 1,156.19
Provisions, non-current 72.09
Deferred tax liabilities (net) 815.43
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 2,043.71
Current liabilities
Current financial liabilities
Borrowings, current 1,565.19
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 126.66
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,123.45
Total Trade payable 6,250.11
Other current financial liabilities
1 Other current financial liabilities 123.02
Total of other current financial liabilities 123.02
Total current financial liabilities 7,938.32
Other current liabilities 2,553.38
1 Other current liabilities 2,553.38
Total of other current liabilities 2,553.38
Provisions, current 135.78
Current tax liabilities (Net) 313.31
Deferred government grants, Current 0.00
Total current liabilities 10,940.79
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 12,984.50
Total equity and liabilites 42,210.18
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 01-01-2026 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)
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 01-01-2026 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 Gratuity (0.71) (20.87)
Total Amount of items that will not be reclassified to profit and loss (0.71) (20.87)
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 Exxhange and Currency Translation 63.91 5.19
Total Amount of items that will be reclassified to profit and loss 63.91 5.19
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 63.20 (15.68)



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 4,936.64
Adjustments for reconcile profit (loss)
Adjustments for finance costs 545.81
Adjustments for decrease (increase) in inventories 219.93
Adjustments for decrease (increase) in trade receivables, current (494.95)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 91.85
Adjustments for decrease (increase) in other non-current assets (64.32)
Adjustments for other financial assets, non-current (3.36)
Adjustments for other financial assets, current (2.94)
Adjustments for other bank balances 8.59
Adjustments for increase (decrease) in trade payables, current 613.73
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,484.57
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 566.16
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 16.09
Adjustments for provisions, non-current (5.24)
Adjustments for other financial liabilities, current (8.59)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 60.19
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 0.00
Other adjustments to reconcile profit (loss) (15.69)
Other adjustments for non-cash items (2.03)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 2,889.42
Net cash flows from (used in) operations 7,826.06
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,184.57
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 6,641.49
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 2.56
Purchase of property, plant and equipment 66.20
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 25.00
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 60.19
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (44.98)
Net cash flows from (used in) investing activities (73.43)
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 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 24.40
Repayments of borrowings 5,022.96
Payments of lease liabilities 0.00
Dividends paid 275.10
Interest paid 545.81
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (5,819.47)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 748.59
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 748.59
Cash and cash equivalents cash flow statement at beginning of period 4,172.29
Cash and cash equivalents cash flow statement at end of period 4,920.88





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 S A R A & Associates Yes 31-05-2027