Integrated Filing — IndAS



General information about company

Scrip Code 543657
NSE Symbol ACI
MSEI Symbol NOTLISTED
ISIN INE128X01021
Name of company Archean Chemical Industries 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 29-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Marine Chemicals
Start date and time of board meeting 29-10-2026   14:30:00
End date and time of board meeting 29-10-2026   16:45:00
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 01-07-2026 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 29,735.90 62,455.71
Other income 425.12 985.83
Total income 30,161.02 63,441.54
2 Expenses
(a) Cost of materials consumed 4,412.07 8,262.10
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,160.42) (2,950.60)
(d) Employee benefit expense 1,940.88 3,871.19
(e) Finance costs 487.24 1,032.43
(f) Depreciation, depletion and amortisation expense 2,385.56 4,705.53
(f) Other Expenses
1 Other Expenses 18,522.97 39,526.24
Total other expenses 18,522.97 39,526.24
Total expenses 25,588.30 54,446.89
3 Total profit before exceptional items and tax 4,572.72 8,994.65
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,572.72 8,994.65
6 Tax expense
7 Current tax 1,440.87 3,147.50
8 Deferred tax (1.31) (321.45)
9 Total tax expenses 1,439.56 2,826.05
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 3,133.16 6,168.60
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 3,133.16 6,168.60
17 Other comprehensive income net of taxes (2.96) (11.85)
18 Total Comprehensive Income for the period 3,130.20 6,156.75
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,206.18 6,273.86
Total profit or loss, attributable to non-controlling interests (73.02) (105.26)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,203.22 6,262.01
Total comprehensive income for the period attributable to owners of parent non-controlling interests (73.02) (105.26)
21 Details of equity share capital
Paid-up equity share capital 2,469.16 2,469.16
Face value of equity share capital 2 2
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 2.6 5.08
Diluted earnings (loss) per share from continuing operations 2.6 5.08
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 2.6 5.08
Diluted earnings (loss) per share from continuing and discontinued operations 2.6 5.08
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) Notes to the Unaudited Consolidated Financial Results: Archean Chemical Industries Limited (“the Holding Company”) was incorporated on July 14, 2009 and is primarily engaged in the manufacture of marine chemicals, with its manufacturing facility located in Gujarat. The following entities have been included in these unaudited consolidated financial results (collectively, “the Group”): i. Acume Chemicals Private Limited ii. Idealis Chemicals Private Limited iii. Idealis Mudchemie Private Limited (step-down subsidiary of Idealis Chemicals Private Limited) iv. Neun Infra Private Limited v. SiCSem Private Limited (step-down subsidiary of Neun Infra Private Limited) The above unaudited consolidated financial results have been prepared in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”), and the recognition and measurement principles laid down in Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder, and other accounting principles generally accepted in India. These unaudited consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 29, 2026. The consolidated financial results have been subjected to a limited review by the statutory auditors of the Holding Company, who have issued an unmodified conclusion thereon. The Group is primarily engaged in the manufacture of Speciality chemicals. The Group is also undertaking investments in certain chemical derivative and advanced-material activities, including semiconductor-related activities. SiCSem Private Limited is engaged in semiconductor-related activities, which have not commenced the commercial transactions. The Chief Operating Decision Maker (“CODM”), being the Board of Directors, reviews the operating results of the Group as a whole. Accordingly, the Group has a single operating segment under Ind AS 108, “Operating Segments”. Due to Constartint of space, please check full notes to unaudited financial results uploaded in the stock exchanges in pdf format.



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 1,38,300.15
Capital work-in-progress 12,051.36
Investment property
Goodwill 0.00
Other intangible assets 9.83
Intangible assets under development 11,606.11
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 25,077.49
Trade receivables, non-current
Loans, non-current 2,854.02
Other non-current financial assets
1 Other non-current financial assets 2,361.77
Total of other non-current financial assets 2,361.77
Total non-current financial assets 30,293.28
Deferred tax assets (net) 2,246.64
Other non-current assets
1 Other non-current assets 32,150.28
Total of other non-current assets 32,150.28
Total non-current assets 2,26,657.65
2 Current assets
Inventories 24,639.12
Current financial asset
Current investments 0.00
Trade receivables, current 12,995.59
Cash and cash equivalents 4,820.82
Bank balance other than cash and cash equivalents 0.46
Loans, current 59.20
Other current financial assets
Total of other current financial assets 2,217.25
Total current financial assets 20,093.32
Current tax assets (net) 0.37
Other current assets
1 Other current assets 11,355.14
Total of other current assets 11,355.14
Total current assets 56,087.95
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,82,745.60
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,469.16
Other equity 1,93,859.09
Total equity attributable to owners of parent 1,96,328.25
Non controlling interest (249.97)
Total equity 1,96,078.28
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 23,333.02
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 23,333.02
Provisions, non-current 1,506.82
Deferred tax liabilities (net) 12,512.01
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 2.58
Total of other non-current liabilities 2.58
Total non-current liabilities 37,354.43
Current liabilities
Current financial liabilities
Borrowings, current 31,805.67
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,671.06
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 11,029.72
Total Trade payable 14,700.78
Other current financial liabilities
1 Other current financial liabilities 2,140.24
2 Derivative Liabilities 2.99
Total of other current financial liabilities 2,143.23
Total current financial liabilities 48,649.68
Other current liabilities 384.68
1 Other current liabilities 384.68
Total of other current liabilities 384.68
Provisions, current 278.53
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 49,312.89
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 86,667.32
Total equity and liabilites 2,82,745.60
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 01-07-2026 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 01-07-2026 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 Remeasurement of defined benefit obligations (3.96) (15.84)
Total Amount of items that will not be reclassified to profit and loss (3.96) (15.84)
2 Income tax relating to items that will not be reclassified to profit or loss (1.00) (3.99)
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 (2.96) (11.85)



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 8,994.65
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,032.43
Adjustments for decrease (increase) in inventories (3,147.43)
Adjustments for decrease (increase) in trade receivables, current (481.61)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 522.60
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 3,133.39
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (335.72)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 4,705.53
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 116.35
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 194.80
Adjustments for dividend income 0.00
Adjustments for interest income 165.42
Adjustments for share-based payments (150.01)
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) 0.00
Other adjustments for non-cash items 44.57
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 5,469.48
Net cash flows from (used in) operations 14,464.13
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,732.37
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 11,731.76
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 75.13
Purchase of property, plant and equipment 14,575.37
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 0.00
Interest received 36.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,993.20
Net cash flows from (used in) investing activities (12,470.44)
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 10,276.51
Repayments of borrowings 2,416.15
Payments of lease liabilities 1,217.56
Dividends paid 3,086.46
Interest paid 2,119.56
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,436.78
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 698.10
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 698.10
Cash and cash equivalents cash flow statement at beginning of period 4,122.72
Cash and cash equivalents cash flow statement at end of period 4,820.82





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 PKF SRIDHAR & SANTHANAM LLP Yes 31-10-2028