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 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 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



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 Consolidated Consolidated
1 Income
Revenue from operations 2,424.04 2,424.04
Other income 109.73 109.73
Total income 2,533.77 2,533.77
2 Expenses
(a) Cost of materials consumed 1,190.62 1,190.62
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 79.13 79.13
(d) Employee benefit expense 523.25 523.25
(e) Finance costs 2.86 2.86
(f) Depreciation, depletion and amortisation expense 188.17 188.17
(f) Other Expenses
1 Other Expenses 767.96 767.96
Total other expenses 767.96 767.96
Total expenses 2,751.99 2,751.99
3 Total profit before exceptional items and tax (218.22) (218.22)
4 Exceptional items 0.00 0.00
5 Total profit before tax (218.22) (218.22)
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 (218.22) (218.22)
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 (11.90) (11.90)
16 Total profit (loss) for period (230.12) (230.12)
17 Other comprehensive income net of taxes 100.41 100.41
18 Total Comprehensive Income for the period (129.71) (129.71)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (230.12) (230.12)
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 (129.71) (129.71)
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 1,005.55 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 -2.19 -2.19
Diluted earnings (loss) per share from continuing operations -2.19 -2.19
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 -2.19 -2.19
Diluted earnings (loss) per share from continuing and discontinued operations -2.19 -2.19
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 27th October, 2026 and subsequently approved by the Board of Directors of the Company in its meeting held on 28th October, 2026. These consolidared 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 Group 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 Group does not expect to undertake any such transactions in the future, this segment is no longer considered a reportable segment. Accordingly, the Groyp operates in a single reportable segment, i.e., Specialty Chemicals. 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. 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). 5. 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 Group. 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 Group 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 Group. Consequently, the issued, subscribed and paid-up equity share capital of the Group 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 6,340.77
Capital work-in-progress 2,267.15
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 1,125.51
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 363.41
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 379.44
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 460.80
Total of other non-current assets 460.80
Total non-current assets 10,574.99
2 Current assets
Inventories 2,260.64
Current financial asset
Current investments 0.00
Trade receivables, current 460.73
Cash and cash equivalents 580.19
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 3,281.28
Current tax assets (net) 146.46
Other current assets
1 Other current assets 323.70
Total of other current assets 323.70
Total current assets 6,012.08
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 16,587.07
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,005.55
Other equity 14,622.04
Total equity attributable to owners of parent 15,627.59
Non controlling interest
Total equity 15,627.59
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 406.65
Total Trade payable 415.84
Other current financial liabilities
1 Other current financial liabilities 174.37
Total of other current financial liabilities 174.37
Total current financial liabilities 590.21
Other current liabilities 49.09
1 Other current liabilities 49.09
Total of other current liabilities 49.09
Provisions, current 21.86
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 661.16
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 959.48
Total equity and liabilites 16,587.07
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 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 30-09-2026 30-09-2026
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) 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 Consolidated
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 574.86
Adjustments for decrease (increase) in trade receivables, current 85.98
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 6.39
Adjustments for other financial assets, current 150.75
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 153.92
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 188.17
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 (89.77)
Adjustments for other financial liabilities, non-current 6.92
Adjustments for unrealised foreign exchange losses gains (4.79)
Adjustments for dividend income 11.20
Adjustments for interest income 79.37
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) 991.83
Net cash flows from (used in) operations 773.61
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (131.10)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 904.71
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 615.88
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 65.48
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,018.50
Net cash flows from (used in) investing activities 479.74
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 818.56
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 (821.21)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 563.24
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 563.24
Cash and cash equivalents cash flow statement at beginning of period 16.95
Cash and cash equivalents cash flow statement at end of period 580.19