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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 05-08-2026   11:10:00
End date and time of board meeting 05-08-2026   13:05:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,437.20 1,437.20
Other income 51.03 51.03
Total income 1,488.23 1,488.23
2 Expenses
(a) Cost of materials consumed 782.72 782.72
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (36.53) (36.53)
(d) Employee benefit expense 264.57 264.57
(e) Finance costs 2.36 2.36
(f) Depreciation, depletion and amortisation expense 91.94 91.94
(f) Other Expenses
1 Other Expenses 387.93 387.93
Total other expenses 387.93 387.93
Total expenses 1,492.99 1,492.99
3 Total profit before exceptional items and tax (4.76) (4.76)
4 Exceptional items 0.00 0.00
5 Total profit before tax (4.76) (4.76)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (4.76) (4.76)
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 (5.57) (5.57)
16 Total profit (loss) for period (10.33) (10.33)
17 Other comprehensive income net of taxes 128.21 128.21
18 Total Comprehensive Income for the period 117.88 117.88
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 1,005.34 1,005.34
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 -0.1 -0.1
Diluted earnings (loss) per share from continuing operations -0.1 -0.1
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 -0.1 -0.1
Diluted earnings (loss) per share from continuing and discontinued operations -0.1 -0.1
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 and taken on record in its meeting held on 04th August, 2026 and subsequently approved by the Board of Directors of the Company in its meeting held on 05th August, 2026. These Unaudited Consolidated financial results have been reviewed 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. Figures for the quarter ended March 31,2026 as reported in these consolidated financial results are balancing figures between the audited figures in respect of the full financial year and published year to date reviewed figures up to third quarter of the relevant financial year. 4. These Unaudited Consolidated Financial Results for the quarter ended June 30, 2026 include the results of group comprising of Diamines and Chemicals Limited (i.e. Holding Company), DACL Fine Chem Limited (i.e. Wholly Owned Subsidiary) and share of loss from its associate (i.e. KLJ Organics Diamines Limited). 5. The above unaudited 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).



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
1 Speciality Chemicals 1,437.20 1,437.20
2 Trading in Fruits and Vegetables 0.00 0.00
Total Segment Revenue 1,437.20 1,437.20
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,437.20 1,437.20
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Speciality Chemicals (2.40) (2.40)
2 Trading in Fruits and Vegetables 0.00 0.00
Total Profit before tax (2.40) (2.40)
i. Finance cost 2.36 2.36
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax (4.76) (4.76)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Speciality Chemicals 16,837.13 16,837.13
2 Trading in Fruits and Vegetables 0.00 0.00
Total Segment Asset 16,837.13 16,837.13
Un-allocable Assets 0.00 0.00
Net Segment Asset 16,837.13 16,837.13
4 Segment Liabilities
Segment Liabilities
1 Speciality Chemicals 965.64 965.64
2 Trading in Fruits and Vegetables 0.00 0.00
Total Segment Liabilities 965.64 965.64
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 965.64 965.64
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Gain/(Loss) on measuring equity instruments at Fair Value carried through Other Comprehensive Income (FVTOCI) 148.04 148.04
2 Remeasurement gain/(loss) on the Defined Benefit Plans 1.34 1.34
Total Amount of items that will not be reclassified to profit and loss 149.38
2 Income tax relating to items that will not be reclassified to profit or loss 21.17 21.17
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 0.00 0.00
5 Total Other comprehensive income 128.21 128.21