Integrated Filing — IndAS

General information about company
Scrip Code	543349
NSE Symbol	AMIORG
MSEI Symbol	NOTLISTED
ISIN	INE00FF01025
Name of company	AMI ORGANICS LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	02-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	24-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
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	Audited
Segment Reporting	Single segment
Description of single segment	Custom synthesis and manufacturing of Speciality Chemicals having application in Pharmaceuticals API and others
Start date and time of board meeting	02-May-2025   11:30:00
End date and time of board meeting	02-May-2025   12:55:00
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
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	2024-04-12
Indicate Company website link for updated RPT policy of the Company	https://www.amiorganics.com/static/uploadfiles/downloads/download_4637.pdf?20240413045446
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?	Yes
No. of times funds raised during the quarter	2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not applicable, no default.

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	3041614000	9898346000
	Other income	56942000	183356000
	Total income	3098556000	10081702000
2	Expenses
(a)	Cost of materials consumed	1632140000	5668402000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-19787000	-186456000
(d)	Employee benefit expense	226100000	809472000
(e)	Finance costs	3833000	58574000
(f)	Depreciation, depletion and amortisation expense	65565000	240452000
(f)	Other Expenses
1	Other Expenses	362586000	1355505000
	Total other expenses	362586000	1355505000
	Total expenses	2270437000	7945949000
3	Total profit before exceptional items and tax	828119000	2135753000
4	Exceptional items	0	0
5	Total profit before tax	828119000	2135753000
6	Tax expense
7	Current tax	152294000	469708000
8	Deferred tax	47357000	70583000
9	Total tax expenses	199651000	540291000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	628468000	1595462000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	628468000	1595462000
17	Other comprehensive income net of taxes	3511000	-1092000
18	Total Comprehensive Income for the period	631979000	1594370000
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	409345000	409345000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		12706607000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.84	19.91
	Diluted earnings (loss) per share from continuing operations	7.84	19.91
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	7.84	19.91
	Diluted earnings (loss) per share from continuing and discontinued operations	7.84	19.91
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	4959137000
	Capital work-in-progress	1302841000
	Investment property	0
	Goodwill	0
	Other intangible assets	33150000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	697979000
	Trade receivables, non-current	0
	Loans, non-current	33036000
	Other non-current financial assets	123559000
	Total non-current financial assets	854574000
	Deferred tax assets (net)	0
	Other non-current assets	516712000
	Total non-current assets	7666414000
2	Current assets
	Inventories	1740012000
	Current financial asset
	Current investments	0
	Trade receivables, current	2892119000
	Cash and cash equivalents	1846070000
	Bank balance other than cash and cash equivalents	561176000
	Loans, current	21458000
	Other current financial assets	652298000
	Total current financial assets	5973121000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	7713133000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	15379547000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	409345000
	Other equity	12706607000
	Total equity attributable to owners of parent	13115952000
	Non controlling interest
	Total equity	13115952000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	47544000
	Total non-current financial liabilities	47544000
	Provisions, non-current	22065000
	Deferred tax liabilities (net)	203591000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	273200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	63490000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	543227000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1012137000
	Total Trade payable	1555364000
	Other current financial liabilities	0
	Total current financial liabilities	1618854000
	Other current liabilities	130551000
	Provisions, current	240811000
	Current tax liabilities (Net)	179000
	Deferred government grants, Current	0
	Total current liabilities	1990395000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2263595000
	Total equity and liabilites	15379547000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
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	Remeasurement of defined employee benefit plans	4692000	-1459000
	Total Amount of items that will not be reclassified to profit and loss	4692000	-1459000
2	Income tax relating to items that will not be reclassified to profit or loss	1181000	-367000
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	3511000	-1092000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2135753000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			58574000
	Adjustments for decrease (increase) in inventories			-228114000
	Adjustments for decrease (increase) in trade receivables, current			-725854000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			51519000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-110312000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			222489000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-21529000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			240452000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			126448000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-59350000
	Adjustments for dividend income			4000
	Adjustments for interest income			102950000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			29987000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-20669000
	Total adjustments for reconcile profit (loss)			-539313000
	Net cash flows from (used in) operations			1596440000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			437161000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1159279000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			1910060000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			4000
	Interest received			102950000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-536615000
	Net cash flows from (used in) investing activities	-2343721000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			4993888000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			1963807000
	Payments of lease liabilities			3364000
	Dividends paid			122783000
	Interest paid			58369000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-109936000
	Net cash flows from (used in) financing activities			2735629000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1551187000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			1551187000
	Cash and cash equivalents cash flow statement at beginning of period			294883000
	Cash and cash equivalents cash flow statement at end of period			1846070000

Signatory Details
Name of signatory	EKTA KUMARI SRIVASTAVA
Designation of person	Company Secretary and Compliance Officer
Place	SURAT
Date	02-May-2025