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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-08-2026
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 Single segment
Description of single segment Manufacturing of Industrial Chemicals
Start date and time of board meeting 14-08-2026   08:48:00
End date and time of board meeting 14-08-2026   09:36:00
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 65,498.00 65,498.00
Other income 1,256.50 1,256.50
Total income 66,754.50 66,754.50
2 Expenses
(a) Cost of materials consumed 35,389.30 35,389.30
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,919.90) (6,919.90)
(d) Employee benefit expense 6,488.40 6,488.40
(e) Finance costs 4,919.20 4,919.20
(f) Depreciation, depletion and amortisation expense 5,606.20 5,606.20
(f) Other Expenses
1 Other Expenses 14,303.20 14,303.20
Total other expenses 14,303.20 14,303.20
Total expenses 59,786.40 59,786.40
3 Total profit before exceptional items and tax 6,968.10 6,968.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 6,968.10 6,968.10
6 Tax expense
7 Current tax 1,094.00 1,094.00
8 Deferred tax 752.60 752.60
9 Total tax expenses 1,846.60 1,846.60
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 5,121.50 5,121.50
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 5,121.50 5,121.50
17 Other comprehensive income net of taxes 27.80 27.80
18 Total Comprehensive Income for the period 5,149.30 5,149.30
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,863.90 3,863.90
Total profit or loss, attributable to non-controlling interests 1,257.60 1,257.60
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,435.40 4,435.40
Total comprehensive income for the period attributable to owners of parent non-controlling interests 713.90 713.90
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 3.39 3.39
Diluted earnings (loss) per share from continuing operations 3.39 3.39
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 3.39 3.39
Diluted earnings (loss) per share from continuing and discontinued operations 3.39 3.39
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 Consolidated Financial Results for the quarter ended June 30, 2026, 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, are approved and taken on record by the Board of Directors in its meeting held on August 14, 2026. 2. Based on the management approach as defined in Ind AS 108 Operating Segments, the Chief Operating Decision Maker CODM evaluates the companys performance and allocates resources based on an analysis of various performance indicators of business segments 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. Amount includes Rs. 54.37 million being reclassification of foreign exchange difference of foreign operation relating to NCI. 4. The Company has investment in the following Subsidiary companies including step down subsidiaries and into an Associate Company of Wholly owned subsidiary through a WOS as on June 30, 2026 and accordingly, Consolidated Financial Results for the Quarter ended June 30, 2026 include following entities Name of the Company Nature of relationship a. Jainam Intermediates Private Limited Wholly owned subsidiary b. Tanfac Industries Limited Subsidiary Company over which the Company exercises effective control c. ARIL Transmodal Logistic Private Limited Wholly owned subsidiary d. ARIL Fluorospeciality Private Limited Wholly owned subsidiary e. Anupam Japan GK Wholly owned subsidiary f. Anupam Europe AG Wholly owned subsidiary g. Anupam USA LLC Wholly owned subsidiary h. Anupam General Trading FZE Wholly owned subsidiary i. Tangent Science Private Limited An Associate Company of Wholly owned subsidiary of the Company j. Doriath S.a.r.l Wholly owned subsidiary j1. Monitchem Kansas S.a.r.l Step Down Subsidiary Level I of Wholly owned subsidiary j2. Kansas Hold Co. Step Down Subsidiary Level II of Wholly owned subsidiary j3. Kansas Hold Co. 1 Step Down Subsidiary Level III of Wholly owned subsidiary j4. Jayhawk Fine Chemicals Corporation Step Down Subsidiary Level IV of Wholly owned subsidiary Monitchem Kansas S.a.r.l has been Liquidated with effect from June 30, 2026. For the Quarter ended June 30, 2026 its Unaudited Interim Financial Results of such subsidiary have been incorporated in its parent entity. Although Liquidated, for appropriate disclosure, its Relationship with the Company has been defined as Step down Subsidiary Level I of Wholly Owned Subsidiary. 5. The figures of the last quarter as reported are the balancing figures between audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year to date figures up to the third quarter of the previous financial year end and the figures upto the end of third quarter had only been reviewed and not subject to audit. 6. The figures of the previous period have been re grouped 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 01-04-2026 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)
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 01-04-2026 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 remeasurements of the defined benefits plan 154.20 154.20
2 Income tax (expense)/income on remeasurements of the defined benefits plan (38.80) (38.80)
Total Amount of items that will not be reclassified to profit and loss 115.40
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 FCTR / hedging instruments in a cash flow hedge (83.80) (83.80)
2 Income tax (expense)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge (3.80) (3.80)
Total Amount of items that will be reclassified to profit and loss (87.60)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 27.80 27.80