Integrated Filing — IndAS

General information about company
Scrip Code	543275
NSE Symbol	ANURAS
MSEI Symbol	NOTLISTED
ISIN	INE930P01018
Name of company	ANUPAM RASAYAN 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-May-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	Manufacturing of Industrial Chemicals
Start date and time of board meeting	23-May-2025   17:10:00
End date and time of board meeting	23-May-2025   17:50:00
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	5001580000	14369740000
	Other income	55380000	114770000
	Total income	5056960000	14484510000
2	Expenses
(a)	Cost of materials consumed	2829690000	9369220000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-454610000	-3324340000
(d)	Employee benefit expense	184140000	736150000
(e)	Finance costs	312200000	1122200000
(f)	Depreciation, depletion and amortisation expense	306570000	1022760000
(f)	Other Expenses
1	Other Expenses	997810000	3580010000
	Total other expenses	997810000	3580010000
	Total expenses	4175800000	12506000000
3	Total profit before exceptional items and tax	881160000	1978510000
4	Exceptional items	0	0
5	Total profit before tax	881160000	1978510000
6	Tax expense
7	Current tax	172340000	438090000
8	Deferred tax	79540000	-59300000
9	Total tax expenses	251880000	378790000
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	629280000	1599720000
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	629280000	1599720000
17	Other comprehensive income net of taxes	35080000	11940000
18	Total Comprehensive Income for the period	664360000	1611660000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	445670000	933490000
	Total profit or loss, attributable to non-controlling interests	183610000	183610000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	481250000	942730000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	183110000	668930000
21	Details of equity share capital
	Paid-up equity share capital	1099310000	1099310000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		27403820000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.06	8.5
	Diluted earnings (loss) per share from continuing operations	4.06	8.5
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	4.06	8.5
	Diluted earnings (loss) per share from continuing and discontinued operations	4.06	8.5
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1 The above Consolidated Financial results for the quarter and year ended March 31 2025 have been prepared by the Company in accordance with Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended and were reviewed by the Audit Committee of the Board and thereafter were approved and taken on record by the Board of Directors in their meeting held on May 23 2025. n2 Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker CODM evaluates the companys performance and allocates resources based on an analysis of various performance indicators of business segments in which the company operates. nThe Company is primarily engaged in the business of custom synthesis and manufacturing of specialty chemicals which the management and CODM recognise as the sole business segment Hence disclosure of segmentwise information is not required and accordingly not provided. n3 The Company has investment in the following subsidiary companies and an associate company as on March 31, 2025 and accordingly, consolidated financial results for the quarter and year ended on March 31, 2025 includes following entities nSr. No.tName of the Subsidiaryt Nature of relationship na Jainam Intermediates Private Limited Whollyowned subsidiary nb Tanfac Industries Limited Subsidiary Company over which the Company exercises effective control nc ARIL Transmodal Logistic Private Limited Whollyowned subsidiary nd ARIL Fluorospeciality Private Limited Whollyowned subsidiary ne Anupam Japan GK Whollyowned subsidiary nf Anupam Europe AG Whollyowned subsidiary ng Anupam USA LLC Whollyowned subsidiary nh Anupam General Trading FZE Whollyowned subsidiary ni Tangent Science Private Limited An associate Company of wholly owned subsidiary of the Company n4 The figures for the quarter ended March 31, 2025, and March 31, 2024, are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to Nine months of the relevant financial year which were subjected to limited review. n5 The figures of the previous period have been regrouped, rearranged and,or recasted wherever considered necessary.

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	20383670000
	Capital work-in-progress	2161650000
	Investment property
	Goodwill	1232050000
	Other intangible assets	229560000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	15710000
	Trade receivables, non-current
	Loans, non-current	102670000
	Other non-current financial assets	1245670000
	Total non-current financial assets	1364050000
	Deferred tax assets (net)	0
	Other non-current assets	1587510000
	Total non-current assets	26958490000
2	Current assets
	Inventories	14515020000
	Current financial asset
	Current investments	69890000
	Trade receivables, current	7337570000
	Cash and cash equivalents	1130460000
	Bank balance other than cash and cash equivalents	146710000
	Loans, current	20530000
	Other current financial assets	20230000
	Total current financial assets	8725390000
	Current tax assets (net)	39590000
	Other current assets	2450350000
	Total current assets	25730350000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	52688840000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1099310000
	Other equity	27403820000
	Total equity attributable to owners of parent	28503130000
	Non controlling interest	2313420000
	Total equity	30816550000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1711810000
	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	1711810000
	Provisions, non-current	18890000
	Deferred tax liabilities (net)	1104930000
	Deferred government grants, Non-current
	Other non-current liabilities	954610000
	Total non-current liabilities	3790240000
	Current liabilities
	Current financial liabilities
	Borrowings, current	11466410000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	89700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5674060000
	Total Trade payable	5763760000
	Other current financial liabilities	309000000
	Total current financial liabilities	17539170000
	Other current liabilities	421790000
	Provisions, current	107320000
	Current tax liabilities (Net)	13770000
	Deferred government grants, Current
	Total current liabilities	18082050000
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	21872290000
	Total equity and liabilites	52688840000
	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	Gain/(loss) on remeasurements of the defined benefits plan	14960000	15290000
2	Income tax (expense)/income on remeasurements of the defined benefits plan	-5320000	-4850000
	Total Amount of items that will not be reclassified to profit and loss	9640000	10440000
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	Effective portion of gain/(loss) on hedging instruments in a cash flow hedge	38740000	2470000
2	Income tax (expense)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge	-13300000	-970000
	Total Amount of items that will be reclassified to profit and loss	25440000	1500000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	35080000	11940000

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			1978510000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1134160000
	Adjustments for decrease (increase) in inventories			-3963530000
	Adjustments for decrease (increase) in trade receivables, current			-1968790000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-510000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			292430000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1723090000
	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			0
	Adjustments for depreciation and amortisation expense			1022760000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1750000
	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			-75090000
	Adjustments for dividend income			0
	Adjustments for interest income			4350000
	Adjustments for share-based payments			760000
	Adjustments for fair value losses (gains)			-5100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-17950000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			8340000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1852030000
	Net cash flows from (used in) operations			126480000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			427730000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-301250000
	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			1460000
	Purchase of property, plant and equipment			4099190000
	Proceeds from sales of investment property			2563950000
	Purchase of investment property			1960730000
	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			44990000
	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			4350000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			236090000
	Net cash flows from (used in) investing activities	-3299060000
	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			31520000
	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			2808650000
	Repayments of borrowings			149030000
	Payments of lease liabilities			-328200000
	Dividends paid			134190000
	Interest paid			1052410000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			400000000
	Net cash flows from (used in) financing activities			2232740000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1367570000
	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			-1367570000
	Cash and cash equivalents cash flow statement at beginning of period			2498030000
	Cash and cash equivalents cash flow statement at end of period			1130460000