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-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	21-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	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	Marine Chemicals
Start date and time of board meeting	02-May-2025   16:30:00
End date and time of board meeting	02-May-2025   17:35:00
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	Audited	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	3455770000	10410179000
	Other income	78055000	372830000
	Total income	3533825000	10783009000
2	Expenses
(a)	Cost of materials consumed	228697000	629379000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-105200000	-707319000
(d)	Employee benefit expense	195929000	610536000
(e)	Finance costs	2878000	81033000
(f)	Depreciation, depletion and amortisation expense	211388000	793845000
(f)	Other Expenses
1	Other Expenses	2253403000	6736039000
	Total other expenses	2253403000	6736039000
	Total expenses	2787095000	8143513000
3	Total profit before exceptional items and tax	746730000	2639496000
4	Exceptional items	0	-401827000
5	Total profit before tax	746730000	2237669000
6	Tax expense
7	Current tax	249760000	653755000
8	Deferred tax	-40483000	-37535000
9	Total tax expenses	209277000	616220000
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	537453000	1621449000
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	537453000	1621449000
17	Other comprehensive income net of taxes	-617000	-1586000
18	Total Comprehensive Income for the period	536836000	1619863000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	535387000	1621487000
	Total profit or loss, attributable to non-controlling interests	2067000	2067000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	534770000	1619901000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2067000	-38000
21	Details of equity share capital
	Paid-up equity share capital	246855000	246855000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.33	13.13
	Diluted earnings (loss) per share from continuing operations	4.32	13.12
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	4.33	13.13
	Diluted earnings (loss) per share from continuing and discontinued operations	4.32	13.12
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		For notes to Financial Results, huge number of notes are there and also character restriction in place, hence request you to refer the pdf filed.

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	13780021000
	Capital work-in-progress	648290000
	Investment property
	Goodwill	0
	Other intangible assets	633000
	Intangible assets under development	45000000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1364994000
	Trade receivables, non-current
	Loans, non-current	221478000
	Other non-current financial assets	200727000
	Total non-current financial assets	1787199000
	Deferred tax assets (net)	44011000
	Other non-current assets	715285000
	Total non-current assets	17020439000
2	Current assets
	Inventories	1681289000
	Current financial asset
	Current investments	2021728000
	Trade receivables, current	1645691000
	Cash and cash equivalents	405405000
	Bank balance other than cash and cash equivalents	123000000
	Loans, current	5580000
	Other current financial assets	210864000
	Total current financial assets	4412268000
	Current tax assets (net)
	Other current assets	820344000
	Total current assets	6913901000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	23934340000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	246855000
	Other equity	18393277000
	Total equity attributable to owners of parent	18640132000
	Non controlling interest	43000
	Total equity	18640175000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1515989000
	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	420097000
	Total non-current financial liabilities	1936086000
	Provisions, non-current	150976000
	Deferred tax liabilities (net)	1232550000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1773000
	Total non-current liabilities	3321385000
	Current liabilities
	Current financial liabilities
	Borrowings, current	264650000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	122715000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	927805000
	Total Trade payable	1050520000
	Other current financial liabilities	566169000
	Total current financial liabilities	1881339000
	Other current liabilities	33499000
	Provisions, current	10147000
	Current tax liabilities (Net)	47795000
	Deferred government grants, Current	0
	Total current liabilities	1972780000
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	5294165000
	Total equity and liabilites	23934340000
	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		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	Audited	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 benefit obligations	-825000	-2120000
	Total Amount of items that will not be reclassified to profit and loss	-825000	-2120000
2	Income tax relating to items that will not be reclassified to profit or loss	-208000	-534000
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	-617000	-1586000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2237669000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			81033000
	Adjustments for decrease (increase) in inventories			-423601000
	Adjustments for decrease (increase) in trade receivables, current			4263000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-468290000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			54690000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			255058000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			793845000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2436000
	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			-47136000
	Adjustments for dividend income			0
	Adjustments for interest income			23522000
	Adjustments for share-based payments			12992000
	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			-224361000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			53702000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			71109000
	Net cash flows from (used in) operations			2308778000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			546440000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1762338000
	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			61172000
	Purchase of property, plant and equipment			2635721000
	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			-105317000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			217609000
	Net cash flows from (used in) investing activities	-2462257000
	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			61000
	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			968075000
	Repayments of borrowings			1852000
	Payments of lease liabilities			169287000
	Dividends paid			123397000
	Interest paid			23801000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			649799000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-50120000
	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			-50120000
	Cash and cash equivalents cash flow statement at beginning of period			455526000
	Cash and cash equivalents cash flow statement at end of period			405406000