Integrated Filing — IndAS



General information about company
Scrip Code 506248
NSE Symbol AMNPLST
MSEI Symbol NOTLISTED
ISIN INE275D01022
Name of company Amines & Plasticizers 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-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 Chemical
Start date and time of board meeting 27-May-2025   17:30:00
End date and time of board meeting 27-May-2025   18:35:00
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 1658079000 6607275000
Other income 1820000 12348000
Total income 1659899000 6619623000
2 Expenses
(a) Cost of materials consumed 1108659000 4253859000
(b) Purchases of stock-in-trade 15690000 206620000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -41999000 3829000
(d) Employee benefit expense 61322000 218788000
(e) Finance costs 25703000 98154000
(f) Depreciation, depletion and amortisation expense 14130000 55475000
(f) Other Expenses
1 Power & Fuel 119096000 454129000
2 Other Expenses 185636000 779832000
Total other expenses 304732000 1233961000
Total expenses 1488237000 6070686000
3 Total profit before exceptional items and tax 171662000 548937000
4 Exceptional items 0 0
5 Total profit before tax 171662000 548937000
6 Tax expense
7 Current tax 43530000 135770000
8 Deferred tax 69000 3152000
9 Total tax expenses 43599000 138922000
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 128063000 410015000
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 128063000 410015000
17 Other comprehensive income net of taxes 4366000 4131000
18 Total Comprehensive Income for the period 132429000 414146000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 128063000 410015000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 132429000 414146000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 110040000 110040000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 2476615000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.33 7.45
Diluted earnings (loss) per share from continuing operations 2.33 7.45
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 2.33 7.45
Diluted earnings (loss) per share from continuing and discontinued operations 2.33 7.45
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Please refer uploaded PDF financials for detailed notes.



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 804466000
Capital work-in-progress 3839000
Investment property 273000
Goodwill 0
Other intangible assets 0
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 10922000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 13701000
Total non-current financial assets 24623000
Deferred tax assets (net) 0
Other non-current assets 8636000
Total non-current assets 841837000
2 Current assets
Inventories 852427000
Current financial asset
Current investments 0
Trade receivables, current 1342871000
Cash and cash equivalents 417229000
Bank balance other than cash and cash equivalents 40229000
Loans, current 0
Other current financial assets 3825000
Total current financial assets 1804154000
Current tax assets (net) 0
Other current assets 666272000
Total current assets 3322853000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4164690000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 110040000
Other equity 2476614000
Total equity attributable to owners of parent 2586654000
Non controlling interest 0
Total equity 2586654000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 113179000
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 0
Total non-current financial liabilities 113179000
Provisions, non-current 7733000
Deferred tax liabilities (net) 80696000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 201608000
Current liabilities
Current financial liabilities
Borrowings, current 658816000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 9200000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 554438000
Total Trade payable 563638000
Other current financial liabilities 13161000
Total current financial liabilities 1235615000
Other current liabilities 106881000
Provisions, current 11969000
Current tax liabilities (Net) 21963000
Deferred government grants, Current 0
Total current liabilities 1376428000
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 1578036000
Total equity and liabilites 4164690000
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 Gratuity -2164000 -2689000
Total Amount of items that will not be reclassified to profit and loss -2164000 -2689000
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 Translation & Exchange Fluctuation Effect of Currency 6530000 6820000
Total Amount of items that will be reclassified to profit and loss 6530000 6820000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 4366000 4131000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 548937000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 98154000
Adjustments for decrease (increase) in inventories 39765000
Adjustments for decrease (increase) in trade receivables, current -363621000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 96816000
Adjustments for decrease (increase) in other non-current assets -1034000
Adjustments for other financial assets, non-current -23000
Adjustments for other financial assets, current -862000
Adjustments for other bank balances -2712000
Adjustments for increase (decrease) in trade payables, current -95815000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 53755000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 55475000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 4123000
Adjustments for provisions, non-current 65000
Adjustments for other financial liabilities, current -3854000
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 6131000
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) 4131000
Other adjustments for non-cash items -568000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -122336000
Net cash flows from (used in) operations 426601000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 135208000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 291393000
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 1599000
Purchase of property, plant and equipment 35019000
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 6131000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -27289000
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 28847000
Repayments of borrowings 106850000
Payments of lease liabilities 0
Dividends paid 27510000
Interest paid 98154000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -203667000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 60437000
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 60437000
Cash and cash equivalents cash flow statement at beginning of period 356792000
Cash and cash equivalents cash flow statement at end of period 417229000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S A R A & Associates Yes 31-May-2027