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 28-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
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
Segment Reporting Single segment
Description of single segment Specialty Chemicals
Start date and time of board meeting 28-10-2026   11:32:00
End date and time of board meeting 28-10-2026   13:15:00
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 Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 12-02-2026
Indicate Company website link for updated RPT policy of the Company https://dacl.co.in/wp-content/uploads/2026/04/RPT-Policy-final_12-Feb-2026_final.pdf
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No default on loans and Debt Securities



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 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,421.22 2,421.22
Other income 152.33 152.33
Total income 2,573.55 2,573.55
2 Expenses
(a) Cost of materials consumed 1,190.58 1,190.58
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 77.13 77.13
(d) Employee benefit expense 520.01 520.01
(e) Finance costs 2.86 2.86
(f) Depreciation, depletion and amortisation expense 171.80 171.80
(f) Other Expenses
1 Other Expenses 753.43 753.43
Total other expenses 753.43 753.43
Total expenses 2,715.81 2,715.81
3 Total profit before exceptional items and tax (142.26) (142.26)
4 Exceptional items 0.00 0.00
5 Total profit before tax (142.26) (142.26)
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 (142.26) (142.26)
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 (142.26) (142.26)
17 Other comprehensive income net of taxes 100.41 100.41
18 Total Comprehensive Income for the period (41.85) (41.85)
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 1,005.55 1,005.55
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 1.42 1.42
Diluted earnings (loss) per share from continuing operations 1.42 1.42
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 1.42 1.42
Diluted earnings (loss) per share from continuing and discontinued operations 1.42 1.42
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 unaudited financial results have been reviewed and recommended by the Audit Committee and taken on record in its meeting held on 27th October, 2026 and subsequently approved by the Board of Directors of the Company in its meeting held on 28th October, 2026. These standalone unaudited 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. Pursuant to the approval of the Board of Directors at its meeting held on 5th August, 2026, the Company has discontinued its trading operations in the Fruits & Vegetables segment. As there have been no transactions relating to the trading of Fruits & Vegetables for over a year, and the Company does not expect to undertake any such transactions in the future, this segment is no longer considered a reportable segment. Accordingly, the Company operates in a single reportable segment, i.e., Specialty Chemicals. 3. The above unaudited standalone 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). 4. Grant of options: During the quarter ended 30 September, 2026 the Nomination and Remuneration Committee, at its meeting held on 4th August, 2026 approved the grant No. 15 for 2000 and grant No.16 for 1000 stock options to eligible employee of the Company. Each option, upon vesting, entitles the holder to one equity share of face value of Rs.10/- at an exercise price of Rs.10/- per share for grant no.15 and at an exercise price of Rs.119.87/- per share for grant no.16. The options vest over 3 years from the date of grant, in accordance with the terms of the Plan. Allotment on exercise: During the quarter ended 30 September, 2026 the Company allotted 2127 equity shares of face value of Rs.10/- each, fully paid up, to eligible employee on exercise of vested stock options, under equity shares under the ESOP Scheme 2021. The equity shares so allotted rank pari passu in all respects with the existing equity shares of the Company. Consequently, the issued, subscribed and paid-up equity share capital of the Company stands increased from Rs.1005.34 Lakhs divided into 1,00,53,392 equity shares to Rs.1005.55 Lakhs divided into 1,00,55,519 equity shares of Rs.10/- each.



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 4,921.71
Capital work-in-progress 2,245.53
Investment property
Goodwill 0.00
Other intangible assets 1.32
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 2,570.24
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 1,426.29
Other non-current financial assets
1 Other non-current financial assets 6.02
Total of other non-current financial assets 6.02
Total non-current financial assets 1,432.31
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 160.78
Total of other non-current assets 160.78
Total non-current assets 11,331.89
2 Current assets
Inventories 2,256.40
Current financial asset
Current investments 0.00
Trade receivables, current 460.71
Cash and cash equivalents 579.04
Bank balance other than cash and cash equivalents 2,240.36
Loans, current 0.00
Other current financial assets
Total of other current financial assets
Total current financial assets 3,280.11
Current tax assets (net) 146.40
Other current assets
1 Other current assets 262.48
Total of other current assets 262.48
Total current assets 5,945.39
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 17,277.28
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,005.55
Other equity 15,318.73
Total equity attributable to owners of parent 16,324.28
Non controlling interest
Total equity 16,324.28
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 40.51
Deferred tax liabilities (net) 257.81
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 298.32
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 9.19
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 404.58
Total Trade payable 413.77
Other current financial liabilities
1 Other current financial liabilities 172.59
Total of other current financial liabilities 172.59
Total current financial liabilities 586.36
Other current liabilities 46.46
1 Other current liabilities 46.46
Total of other current liabilities 46.46
Provisions, current 21.86
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 654.68
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 953.00
Total equity and liabilites 17,277.28
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 01-04-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 measuring equity instruments at Fair Value carried through Other Comprehensive Income (FVTOCI) 117.84 117.84
2 Remeasurement gain/(loss) on the Defined Benefit Plans (0.77) (0.77)
Total Amount of items that will not be reclassified to profit and loss 117.07
2 Income tax relating to items that will not be reclassified to profit or loss 16.66 16.66
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 100.41 100.41



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2.86
Adjustments for decrease (increase) in inventories 572.82
Adjustments for decrease (increase) in trade receivables, current 86.00
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 (1,056.50)
Adjustments for other financial assets, current 835.78
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 154.03
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 171.80
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (90.45)
Adjustments for other financial liabilities, non-current 6.21
Adjustments for unrealised foreign exchange losses gains (4.79)
Adjustments for dividend income 11.20
Adjustments for interest income 136.68
Adjustments for share-based payments 7.25
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 (0.14)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 536.99
Net cash flows from (used in) operations 394.73
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (131.16)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 525.89
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 0.44
Purchase of property, plant and equipment 294.28
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 11.20
Interest received 125.25
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,016.04
Net cash flows from (used in) investing activities 858.65
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 0.21
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 0.00
Repayments of borrowings 818.58
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 2.86
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (821.23)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 563.31
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 563.31
Cash and cash equivalents cash flow statement at beginning of period 15.73
Cash and cash equivalents cash flow statement at end of period 579.04





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 DIAMINES AND CHEMICALS LIMITED Mr. Amit M Mehta Executive Chairman Remuneration As per the Companies Act, 2013 and Shareholders' Approval 12.00 2.00 2.00
2 DIAMINES AND CHEMICALS LIMITED Mr. Tanmay Godiawala Director Remuneration As per the Companies Act, 2013 and Shareholders' Approval 20.59 3.06 3.43
3 DIAMINES AND CHEMICALS LIMITED Mr. Rajendra Chhabra Professional Director Any other transaction Sitting Fees & Professional Fees As per the Companies Act, 2013 and Shareholders' Approval 7.42 0.90 0.00
4 DIAMINES AND CHEMICALS LIMITED Mr. Priyam Jhaveri Independent Director Any other transaction Sitting Fees As per the Companies Act, 2013 and Shareholders' Approval 1.42 0.00 0.00
5 DIAMINES AND CHEMICALS LIMITED Mr. Dhruv Mehta Independent Director Any other transaction Sitting Fees As per the Companies Act, 2013 and Shareholders' Approval 1.40 0.00 0.00
6 DIAMINES AND CHEMICALS LIMITED Mrs. Kejal Pandya Independent Director Any other transaction Sitting Fees As per the Companies Act, 2013 and Shareholders' Approval 1.02 0.00 0.00
7 DIAMINES AND CHEMICALS LIMITED Finorga (India) Private Limited Promoters Group Any other transaction Rent of Mumbai Office 7.66 As per agreement in compliance with the Companies Act, 2013 3.83 0.58 0.00
8 DIAMINES AND CHEMICALS LIMITED DACL Fine Chem Limited Wholly Owned Subsidiary company Loan 5,000.00 Unsecured Loan 388.82 673.94 1,062.76
9 DIAMINES AND CHEMICALS LIMITED DACL Fine Chem Limited Wholly Owned Subsidiary company Any other transaction Interest receivable (gross) Interest on loan 43.24 0.00 0.12
10 DIAMINES AND CHEMICALS LIMITED KLJ Organics Diamines limited Associates/Joint Venture Loan 6,300.00 Unsecured Loan 0.00 284.41 284.41
11 DIAMINES AND CHEMICALS LIMITED KLJ Organics Diamines limited Associates/Joint Venture Any other transaction Interest receivable (gross) Interst on loan 14.07 66.34 79.00
12 DIAMINES AND CHEMICALS LIMITED Reaxa Chemistry Solutions LLP Other related Party Sale of goods or services 10.00 As per the Companies Act, 2013 2.12 0.00 2.12
13 DIAMINES AND CHEMICALS LIMITED S Amit & Co. Other related Party Any other transaction Reimbursement of Exp (Net of Advance) As per the Companies Act, 2013 0.30 0.11 0.00
14 DIAMINES AND CHEMICALS LIMITED Mr. Tanmay Godiawala Director Any other transaction Reimbursement of Exp (Net of Advance) As per the Companies Act, 2013 8.94 0.05 0.06
15 DIAMINES AND CHEMICALS LIMITED Mr. Amit M Mehta Executive Chairman Any other transaction Rent Payment 84.00 As per the Companies Act, 2013 42.00 0.00 0.00
16 DIAMINES AND CHEMICALS LIMITED Mr. Amit M Mehta Executive Chairman Any other transaction Reimbursement from Related Party As per the Companies Act, 2013 0.07 0.08 0.01
17 DIAMINES AND CHEMICALS LIMITED Reaxa Chemistry Solutions LLP Other related Party Sale of goods or services 7.01 As per Jobwork agreement 0.00 0.50 0.50
18 DIAMINES AND CHEMICALS LIMITED S Amit Speciality Chemicals Pvt Ltd Other related Party Any other transaction Reimbursement of Exp (Net of Advance) As per the Companies Act, 2013 0.00 1.25 1.25
Total value of transaction during the reporting period 547.24