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	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	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

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	Consolidated	Consolidated
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	3084834000	10068755000
	Other income	57791000	169294000
	Total income	3142625000	10238049000
2	Expenses
(a)	Cost of materials consumed	1645518000	5698113000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-20686000	-176296000
(d)	Employee benefit expense	233012000	836559000
(e)	Finance costs	6032000	62184000
(f)	Depreciation, depletion and amortisation expense	72982000	266214000
(f)	Other Expenses
1	Other Expenses	377423000	1389645000
	Total other expenses	377423000	1389645000
	Total expenses	2314281000	8076419000
3	Total profit before exceptional items and tax	828344000	2161630000
4	Exceptional items	0	0
5	Total profit before tax	828344000	2161630000
6	Tax expense
7	Current tax	155058000	491895000
8	Deferred tax	46125000	65558000
9	Total tax expenses	201183000	557453000
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	627161000	1604177000
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	627161000	1604177000
17	Other comprehensive income net of taxes	2944000	-1381000
18	Total Comprehensive Income for the period	630105000	1602796000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	624828000	1587136000
	Total profit or loss, attributable to non-controlling interests	2333000	2333000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	628027000	1585885000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2078000	16911000
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		12686942000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.8	19.81
	Diluted earnings (loss) per share from continuing operations	7.8	19.81
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	7.8	19.81
	Diluted earnings (loss) per share from continuing and discontinued operations	7.8	19.81
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5053131000
	Capital work-in-progress	1302840000
	Investment property	0
	Goodwill	568009000
	Other intangible assets	82751000
	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	1953000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	49324000
	Total non-current financial assets	51277000
	Deferred tax assets (net)	0
	Other non-current assets	518243000
	Total non-current assets	7576251000
2	Current assets
	Inventories	1799402000
	Current financial asset
	Current investments	0
	Trade receivables, current	2904947000
	Cash and cash equivalents	1852243000
	Bank balance other than cash and cash equivalents	637040000
	Loans, current	21598000
	Other current financial assets	701130000
	Total current financial assets	6116958000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	7916360000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	15492611000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	409345000
	Other equity	12686942000
	Total equity attributable to owners of parent	13096287000
	Non controlling interest	104517000
	Total equity	13200804000
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	25464000
	Deferred tax liabilities (net)	196325000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	269333000
	Current liabilities
	Current financial liabilities
	Borrowings, current	81843000
	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	1017230000
	Total Trade payable	1560457000
	Other current financial liabilities	0
	Total current financial liabilities	1642300000
	Other current liabilities	134774000
	Provisions, current	245400000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2022474000
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	2291807000
	Total equity and liabilites	15492611000
	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		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
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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of defined employee benefit plans	4034000	-1748000
	Total Amount of items that will not be reclassified to profit and loss	4034000	-1748000
2	Income tax relating to items that will not be reclassified to profit or loss	1090000	-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	2944000	-1381000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2161630000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			62184000
	Adjustments for decrease (increase) in inventories			-232061000
	Adjustments for decrease (increase) in trade receivables, current			-801108000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			52419000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-29644000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			214369000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-28031000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			266214000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			123996000
	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			-61189000
	Adjustments for dividend income			4000
	Adjustments for interest income			107958000
	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			0
	Total adjustments for reconcile profit (loss)			-510826000
	Net cash flows from (used in) operations			1650804000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			467377000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1183427000
	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			1946429000
	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			107958000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-400965000
	Net cash flows from (used in) investing activities	-2239432000
	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			4993889000
	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			2084623000
	Payments of lease liabilities			3364000
	Dividends paid			122783000
	Interest paid			61979000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-109936000
	Net cash flows from (used in) financing activities			2611204000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1555199000
	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			1555199000
	Cash and cash equivalents cash flow statement at beginning of period			297044000
	Cash and cash equivalents cash flow statement at end of period			1852243000