Integrated Filing — IndAS

General information about company
Scrip Code	506767
NSE Symbol	ALKYLAMINE
MSEI Symbol	NOTLISTED
ISIN	INE150B01039
Name of company	ALKYL AMINES CHEMICALS 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	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-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	Audited
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	Specialty Chemicals
Start date and time of board meeting	09-May-2025   11:45:00
End date and time of board meeting	09-May-2025   14:00:00
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	2022-02-02
Indicate Company website link for updated RPT policy of the Company	chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://alkylamines.com/wp-content/uploads/2022/03/Policy-on-Related-Party-Transaction.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
This is not applicable to the Company , since the Company has not defaulted on any loans and debt securities for the quarter

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	Audited	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	3860500000	15718200000
	Other income	93200000	298000000
	Total income	3953700000	16016200000
2	Expenses
(a)	Cost of materials consumed	2167700000	8343800000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-78400000	44000000
(d)	Employee benefit expense	248200000	1035500000
(e)	Finance costs	1700000	10100000
(f)	Depreciation, depletion and amortisation expense	176100000	712300000
(f)	Other Expenses
1	Power and Fuel	398800000	1716700000
2	Manufacturing Expenses	148600000	498100000
3	Selling Expenses	181300000	726200000
4	Other Expenses	116200000	443100000
	Total other expenses	844900000	3384100000
	Total expenses	3360200000	13529800000
3	Total profit before exceptional items and tax	593500000	2486400000
4	Exceptional items	0	0
5	Total profit before tax	593500000	2486400000
6	Tax expense
7	Current tax	99000000	477600000
8	Deferred tax	34300000	147700000
9	Total tax expenses	133300000	625300000
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	460200000	1861100000
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	460200000	1861100000
17	Other comprehensive income net of taxes	3800000	-13700000
18	Total Comprehensive Income for the period	464000000	1847400000
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	102300000	102300000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		13922500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9	36.4
	Diluted earnings (loss) per share from continuing operations	8.99	36.25
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	9	36.4
	Diluted earnings (loss) per share from continuing and discontinued operations	8.99	36.25
24	Debt equity ratio	0	0
25	Debt service coverage ratio	2.5133	2.5133
26	Interest service coverage ratio	2.4747	2.4747
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio	There has been decrease in debt during the year, hence the ratio is as mentioned
Interest service coverage ratio	Due to decrease in debt, interest coverrage ratio is less as given n

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	10413800000
	Capital work-in-progress	519100000
	Investment property	0
	Goodwill	0
	Other intangible assets	31200000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	1100000
	Other non-current financial assets	39800000
	Total non-current financial assets	40900000
	Deferred tax assets (net)	0
	Other non-current assets	508800000
	Total non-current assets	11513800000
2	Current assets
	Inventories	1647800000
	Current financial asset
	Current investments	0
	Trade receivables, current	2306500000
	Cash and cash equivalents	487800000
	Bank balance other than cash and cash equivalents	1552800000
	Loans, current	800000
	Other current financial assets	34800000
	Total current financial assets	4382700000
	Current tax assets (net)	73600000
	Other current assets	270600000
	Total current assets	6374700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	17888500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	102400000
	Other equity	13922500000
	Total equity attributable to owners of parent	14024900000
	Non controlling interest
	Total equity	14024900000
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	11900000
	Total non-current financial liabilities	11900000
	Provisions, non-current	116600000
	Deferred tax liabilities (net)	880000000
	Deferred government grants, Non-current	395500000
	Other non-current liabilities	0
	Total non-current liabilities	1404000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	36000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	142700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1629600000
	Total Trade payable	1772300000
	Other current financial liabilities	446500000
	Total current financial liabilities	2254800000
	Other current liabilities	112300000
	Provisions, current	36200000
	Current tax liabilities (Net)	8100000
	Deferred government grants, Current	48200000
	Total current liabilities	2459600000
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	3863600000
	Total equity and liabilites	17888500000
	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		Audited	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	Audited	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 gain/(losses) on defined benefit plans	12400000	-14600000
	Total Amount of items that will not be reclassified to profit and loss	12400000	-14600000
2	Income tax relating to items that will not be reclassified to profit or loss	3100000	-3700000
3	Amount of items that will be reclassified to profit and loss
1	Deferred gains/(losses) on cash flow hedge reserves	-7400000	-3700000
	Total Amount of items that will be reclassified to profit and loss	-7400000	-3700000
4	Income tax relating to items that will be reclassified to profit or loss	-1900000	-900000
5	Total Other comprehensive income	3800000	-13700000

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			Audited
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			2486400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			10100000
	Adjustments for decrease (increase) in inventories			71800000
	Adjustments for decrease (increase) in trade receivables, current			-94400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-39600000
	Adjustments for decrease (increase) in other non-current assets			3700000
	Adjustments for other financial assets, non-current			-700000
	Adjustments for other financial assets, current			200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			49600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			7700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			712400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-5400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			62600000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			5500000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			6500000
	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			-60100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			729900000
	Net cash flows from (used in) operations			3216300000
	Dividends received			0
	Interest paid			0
	Interest received			-82200000
	Income taxes paid (refund)			503100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2631000000
	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			8100000
	Purchase of property, plant and equipment			476900000
	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			0
	Interest received			50500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1537100000
	Net cash flows from (used in) investing activities	-1955400000
	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			0
	Proceeds from issuing other equity instruments			100000
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			6100000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			29700000
	Repayments of borrowings			0
	Payments of lease liabilities			7900000
	Dividends paid			511300000
	Interest paid			8200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-491500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			184100000
	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			184100000
	Cash and cash equivalents cash flow statement at beginning of period			303700000
	Cash and cash equivalents cash flow statement at end of period			487800000