Integrated Filing — IndAS



General information about company
Scrip Code 530999
NSE Symbol BALAMINES
MSEI Symbol NOTLISTED
ISIN INE050E01027
Name of company BALAJI AMINES 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 28-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 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 Multi segment
Description of single segment
Start date and time of board meeting 28-May-2025   16:30:00
End date and time of board meeting 28-May-2025   17:33:00
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
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 2025-02-12
Indicate Company website link for updated RPT policy of the Company https://balajiamines.com/pdf/1744374244Policy%20on%20Related%20Party%20Transactions.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
Not Applicable



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 3215587000 12735923000
Other income 58176000 227845000
Total income 3273763000 12963768000
2 Expenses
(a) Cost of materials consumed 1631422000 6927980000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 158925000 135506000
(d) Employee benefit expense 205616000 729594000
(e) Finance costs 4674000 18574000
(f) Depreciation, depletion and amortisation expense 103628000 383705000
(f) Other Expenses
1 Other Expenses 639154000 2678739000
Total other expenses 639154000 2678739000
Total expenses 2743419000 10874098000
3 Total profit before exceptional items and tax 530344000 2089670000
4 Exceptional items 0 0
5 Total profit before tax 530344000 2089670000
6 Tax expense
7 Current tax 124319000 428492000
8 Deferred tax 10016000 99051000
9 Total tax expenses 134335000 527543000
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 396009000 1562127000
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 396009000 1562127000
17 Other comprehensive income net of taxes 2791000 2680000
18 Total Comprehensive Income for the period 398800000 1564807000
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 64802000 64802000
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 12.22 48.21
Diluted earnings (loss) per share from continuing operations 12.22 48.21
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 12.22 48.21
Diluted earnings (loss) per share from continuing and discontinued operations 12.22 48.21
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio There is no debt
Debt service coverage ratio There is no debt
Interest service coverage ratio There is no debt


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 8279301000
Capital work-in-progress 1509573000
Investment property 48089000
Goodwill 0
Other intangible assets 0
Intangible assets under development 31699000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 660010000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 70191000
Total non-current financial assets 730201000
Deferred tax assets (net) 0
Other non-current assets 288321000
Total non-current assets 10887184000
2 Current assets
Inventories 2505751000
Current financial asset
Current investments 0
Trade receivables, current 2455179000
Cash and cash equivalents 384924000
Bank balance other than cash and cash equivalents 2045879000
Loans, current 0
Other current financial assets 2738000
Total current financial assets 4888720000
Current tax assets (net)
Other current assets 221481000
Total current assets 7615952000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 18503136000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 64802000
Other equity 16487488000
Total equity attributable to owners of parent 16552290000
Non controlling interest
Total equity 16552290000
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 10684000
Total non-current financial liabilities 10684000
Provisions, non-current 25125000
Deferred tax liabilities (net) 771024000
Deferred government grants, Non-current 0
Other non-current liabilities 3682000
Total non-current liabilities 810515000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 90393000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 573268000
Total Trade payable 663661000
Other current financial liabilities 374033000
Total current financial liabilities 1037694000
Other current liabilities 73355000
Provisions, current 17197000
Current tax liabilities (Net) 12085000
Deferred government grants, Current 0
Total current liabilities 1140331000
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 1950846000
Total equity and liabilites 18503136000
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)
1 Amines & Speciality Chemicals 3175341000 12609636000
2 Hotel Division 92961000 332008000
3 Unallocated 6262000 24467000
Total Segment Revenue 3274564000 12966111000
Less: Inter segment revenue 801000 801000
Revenue from operations 3273763000 12963768000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Amines & Speciality Chemicals 509028000 2001646000
2 Hotel Division 20949000 86610000
3 Unallocated 5041000 19988000
Total Profit before tax 535018000 2108244000
i. Finance cost 4674000 4674000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 530344000 2089670000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Amines & Speciality Chemicals 17819495000 17819495000
2 Hotel Division 569369000 569369000
3 Unallocated 114271000 114271000
Total Segment Asset 18503135000 18503135000
Un-allocable Assets 0 0
Net Segment Asset 18503135000 18503135000
4 Segment Liabilities
Segment Liabilities
1 Amines & Speciality Chemicals 1107037000 1107037000
2 Hotel Division 43027000 43027000
3 Unallocated 800781000 800781000
Total Segment Liabilities 1950845000 1950845000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1950845000 1950845000
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 of defineed benefit plans 2791000 2680000
Total Amount of items that will not be reclassified to profit and loss 2791000 2680000
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
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 2791000 2680000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2089670000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 18574000
Adjustments for decrease (increase) in inventories 120652000
Adjustments for decrease (increase) in trade receivables, current 164144000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 108552000
Adjustments for decrease (increase) in other non-current assets -2750000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 27788000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -66072000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 24877000
Adjustments for increase (decrease) in other non-current liabilities -5982000
Adjustments for depreciation and amortisation expense 383705000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -26319000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -27346000
Adjustments for other financial liabilities, non-current 35000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 128211000
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 -600000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 6894000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 597941000
Net cash flows from (used in) operations 2687611000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 397500000
Other inflows (outflows) of cash -46614000
Net cash flows from (used in) operating activities 2243497000
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 600000
Purchase of property, plant and equipment 1572568000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 12540000
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 127879000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -335755000
Net cash flows from (used in) investing activities -1792384000
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 0
Repayments of borrowings 0
Payments of lease liabilities 221000
Dividends paid 356411000
Interest paid 18574000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -375206000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 75907000
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 75907000
Cash and cash equivalents cash flow statement at beginning of period 309017000
Cash and cash equivalents cash flow statement at end of period 384924000





Details of Impact of Audit Qualification
Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Balaji Amines Limited Balaji Speciality Chemicals Limited Subsidiary Company Purchase of goods or services 316600000 Approved 33364000 635000 22809000
2 Balaji Amines Limited Balaji Speciality Chemicals Limited Subsidiary Company Sale of goods or services 316600000 Approved 1985000 0 0
3 Balaji Amines Limited Balaji Speciality Chemicals Limited Subsidiary Company Any other transaction Service Received 316600000 Approved 151000 0 0
4 Balaji Amines Limited Balaji Speciality Chemicals Limited Subsidiary Company Any other transaction Rent Received Approved 390000 0 0
5 Balaji Amines Limited Thirumala Precicasts Private Limited A Company in which Directors are interested Any other transaction Rent Received Approved 222000 0 184000
6 Balaji Amines Limited MVL Medisynth Private Limited A Company in which Directors are interested Sale of goods or services 500000000 Approved 83780000 45261000 44315000
7 Balaji Amines Limited MVL Medisynth Private Limited A Company in which Directors are interested Purchase of goods or services 500000000 Approved 31022000 0 0
8 Balaji Amines Limited SVS Sourcings Private Limited A Company in which Directors are interested Sale of goods or services 100000000 Approved 269125000 191694000 156741000
9 Balaji Amines Limited SVS Sourcings Private Limited A Company in which Directors are interested Any other transaction Service Received 100000000 Approved 3758000 0 0
10 Balaji Amines Limited Ande Prathap Reddy Executive Chairman Remuneration Not Applicable 3825000 381000 76977000
11 Balaji Amines Limited Rajeshwar Reddy Nomula Whole-time Director Remuneration Not Applicable 888000 345000 5125000
12 Balaji Amines Limited Dundurapu Ram Reddy Managing Director Remuneration Not Applicable 3450000 343000 55698000
13 Balaji Amines Limited Ande Srinivas Reddy Whole Time Director & CFO Remuneration Not Applicable 3075000 310000 57011000
14 Balaji Amines Limited Suhasini Yatin Shah Independent Director Any other transaction Siting Fees Not Applicable 60000 0 0
15 Balaji Amines Limited Uma Rajiv Pradhan Independent Director Any other transaction Siting Fees Not Applicable 35000 0 0
16 Balaji Amines Limited Mohan Kumar Ramakrishna Independent Director Any other transaction Siting Fees Not Applicable 62000 0 0
17 Balaji Amines Limited Adabala Seshagiri Rao Independent Director Any other transaction Siting Fees Not Applicable 62000 0 0
18 Balaji Amines Limited Lakhan Suganchand Dargad Company Secretary & Compliance Officer Remuneration Not Applicable 263000 0 0
19 Balaji Amines Limited Abhijeet Kothadiya Company Secretary & Compliance Officer Remuneration Not Applicable 269000 0 0
Total value of transaction during the reporting period 435786000