Integrated Filing — IndAS

General information about company
Scrip Code	524598
NSE Symbol	AKSHARCHEM
MSEI Symbol	NOTLISTED
ISIN	INE542B01011
Name of company	AKSHARCHEM INDIA 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-May-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	Chemical Business
Start date and time of board meeting	21-May-2025   15:00:00
End date and time of board meeting	21-May-2025   16:30:00
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	2025-02-10
Indicate Company website link for updated RPT policy of the Company	https://www.aksharchemindia.com
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
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	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	907380000	3462652000
	Other income	-918000	2546000
	Total income	906462000	3465198000
2	Expenses
(a)	Cost of materials consumed	516983000	1858535000
(b)	Purchases of stock-in-trade	24276000	188556000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-9414000	-66944000
(d)	Employee benefit expense	37884000	132819000
(e)	Finance costs	13572000	52604000
(f)	Depreciation, depletion and amortisation expense	35176000	140020000
(f)	Other Expenses
1	Power & Fuel	124315000	526561000
2	Other Expenses	150690000	574783000
	Total other expenses	275005000	1101344000
	Total expenses	893482000	3406934000
3	Total profit before exceptional items and tax	12980000	58264000
4	Exceptional items	0	0
5	Total profit before tax	12980000	58264000
6	Tax expense
7	Current tax	-3768000	0
8	Deferred tax	2877000	10560000
9	Total tax expenses	-891000	10560000
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	13871000	47704000
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	13871000	47704000
17	Other comprehensive income net of taxes	2018000	1562000
18	Total Comprehensive Income for the period	15889000	49266000
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	80331000	80331000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2556781000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.73	5.94
	Diluted earnings (loss) per share from continuing operations	1.73	5.94
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	1.73	5.94
	Diluted earnings (loss) per share from continuing and discontinued operations	1.73	5.94
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes: n n1. The above financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company in their respective meetings held on May 21, 2025. The audit as required under regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 has been completed by the statutory auditors of the Company. The Statutory Auditors have expressed an unmodified audit opinion on these results. n n2. The financial results for the quarter and year ended March 31, 2025 have been prepared in accordance with the Companies Indian Accounting Standards Rules, 2015 Ind AS prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. n n3. The figures in respect of financial results for the quarter ended 31 March 2025, being the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year, which were subject to limited review by statutory auditor. n n4. The Company operates in a single segment and in line with Ind AS 108 Operating Segments, the operations of the Company fall under Chemical Business which is considered to be the only reportable business segment. n n5. The Board of Directors have recommended a final divided of Rs.0.75 per equity share 7.5% of face value of Rs. 10 each for the Financial Year ended on March 31, 2025 subject to the approval of Shareholders at the ensuing Annual General Meeting. n n6. On 3rd May, 2024 the Company has informed to BSE and NSE that a fire broke out on 2nd May, 2024 at around 04:30 p.m. IST in the Dry zone of VS Plant of the Company located at Village lndrad, Chhatral Kadi Road, Mahesana 382715. Due to a fire incident, production operation of the said Dry Zone plant was disrupted. However, there were no human injuries or casualties reported. The Company has lodged claim of this incident with the insurance company and the survey is currently ongoing. The Company has adequate insurance coverage for the aforesaid loss and based on its assessment of loss and terms and conditions of the policy, the insurance claim is fully admissible. Further the claim is not disputed by the insurance company. n nDuring this quarter, the Company was able to e auction scrap of the Property, Plant & Equipment damaged due to fire and realized Rs. 32.29 Lakhs. On the basis of the same, Company has estimated and recognised loss of Rs. 402.18 Lakhs on account of damage to Property, Plant Equipment and Inventory and has recognised insurance claim receivable to the extent of aforesaid losses, net of amount realized from sale of scrap. Further, the Company is in the process of determining final claim for reinstatement of assets. The aforesaid losses of Rs. 402.18 Lakhs and corresponding credit of Rs. 402.18 Lakhs arising from insurance claim receivables has been presented on a net basis Nil under Exceptional Items in the above results for the quarter ended December 31, 2024. n n7. The figures of previous quarters, year are reclassified, regrouped and rearranged wherever necessary so as to make them comparable with current period's figures.

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	2314162000
	Capital work-in-progress	445513000
	Investment property	0
	Goodwill	0
	Other intangible assets	1461000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	38000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	20379000
	Total non-current financial assets	20417000
	Deferred tax assets (net)
	Other non-current assets	27391000
	Total non-current assets	2808944000
2	Current assets
	Inventories	704677000
	Current financial asset
	Current investments	0
	Trade receivables, current	406414000
	Cash and cash equivalents	1444000
	Bank balance other than cash and cash equivalents	16494000
	Loans, current	3362000
	Other current financial assets	443000
	Total current financial assets	428157000
	Current tax assets (net)	8927000
	Other current assets	202295000
	Total current assets	1344056000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4153000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	80331000
	Other equity	2556781000
	Total equity attributable to owners of parent	2637112000
	Non controlling interest
	Total equity	2637112000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	133159000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	133159000
	Provisions, non-current	6061000
	Deferred tax liabilities (net)	222846000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	362066000
	Current liabilities
	Current financial liabilities
	Borrowings, current	534508000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4005000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	569974000
	Total Trade payable	573979000
	Other current financial liabilities	6702000
	Total current financial liabilities	1115189000
	Other current liabilities	34363000
	Provisions, current	4270000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1153822000
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	1515888000
	Total equity and liabilites	4153000000
	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	Items that will not be reclassified to profit or loss	1491000	1491000
	Total Amount of items that will not be reclassified to profit and loss	1491000	1491000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	527000	71000
	Total Amount of items that will be reclassified to profit and loss	527000	71000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	2018000	1562000

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			58264000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			52604000
	Adjustments for decrease (increase) in inventories			-56067000
	Adjustments for decrease (increase) in trade receivables, current			13702000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	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			144203000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			-485000
	Adjustments for depreciation and amortisation expense			140020000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			2006000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			291971000
	Net cash flows from (used in) operations			350235000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2010000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			348225000
	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			442028000
	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			1738000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-440290000
	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			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			149452000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			4938000
	Interest paid			52604000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			91910000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-155000
	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			-155000
	Cash and cash equivalents cash flow statement at beginning of period			1599000
	Cash and cash equivalents cash flow statement at end of period			1444000