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 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 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 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 3527275000 13970844000
Other income 80302000 332032000
Total income 3607577000 14302876000
2 Expenses
(a) Cost of materials consumed 1806425000 7641840000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 173606000 164691000
(d) Employee benefit expense 228818000 798604000
(e) Finance costs 8554000 36981000
(f) Depreciation, depletion and amortisation expense 129031000 484363000
(f) Other Expenses
1 Other Expenses 721793000 3044203000
Total other expenses 721793000 3044203000
Total expenses 3068227000 12170682000
3 Total profit before exceptional items and tax 539350000 2132194000
4 Exceptional items 0 0
5 Total profit before tax 539350000 2132194000
6 Tax expense
7 Current tax 240921000 553885000
8 Deferred tax -105970000 -7605000
9 Total tax expenses 134951000 546280000
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 404399000 1585914000
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 404399000 1585914000
17 Other comprehensive income net of taxes 4700000 4589000
18 Total Comprehensive Income for the period 409099000 1590503000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 404465000 1578939000
Total profit or loss, attributable to non-controlling interests 4634000 11564000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
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 64802000 64802000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 18385779000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 12.36 48.62
Diluted earnings (loss) per share from continuing operations 12.36 48.62
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 12.36 48.62
Diluted earnings (loss) per share from continuing and discontinued operations 12.36 48.62
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
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 9980624000
Capital work-in-progress 2343296000
Investment property 48089000
Goodwill 0
Other intangible assets 0
Intangible assets under development 31699000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 10000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 88678000
Total non-current financial assets 88688000
Deferred tax assets (net) 0
Other non-current assets 619125000
Total non-current assets 13111521000
2 Current assets
Inventories 2737842000
Current financial asset
Current investments 0
Trade receivables, current 2752735000
Cash and cash equivalents 1488941000
Bank balance other than cash and cash equivalents 2046393000
Loans, current 0
Other current financial assets 3536000
Total current financial assets 6291605000
Current tax assets (net) 3273000
Other current assets 376351000
Total current assets 9409071000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 22520592000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 64802000
Other equity 18385779000
Total equity attributable to owners of parent 18450581000
Non controlling interest 1733147000
Total equity 20183728000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 15152000
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 14366000
Total non-current financial liabilities 29518000
Provisions, non-current 26650000
Deferred tax liabilities (net) 983805000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1039973000
Current liabilities
Current financial liabilities
Borrowings, current 90909000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 94653000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 596501000
Total Trade payable 691154000
Other current financial liabilities 421122000
Total current financial liabilities 1203185000
Other current liabilities 74535000
Provisions, current 19171000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1296891000
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 2336864000
Total equity and liabilites 22520592000
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)
1 Amines & Speciality Chemicals 3509234000 13948973000
2 Hotel Division 92961000 332008000
3 Unallocated 6262000 24467000
Total Segment Revenue 3608457000 14305448000
Less: Inter segment revenue 880000 880000
Revenue from operations 3607577000 14302876000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Amines & Speciality Chemicals 521915000 2062577000
2 Hotel Division 20949000 86610000
3 Unallocated 5041000 19988000
Total Profit before tax 547905000 2169175000
i. Finance cost 8555000 8555000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 539350000 2132194000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Amines & Speciality Chemicals 21831270000 21831270000
2 Hotel Division 569369000 569369000
3 Unallocated 116680000 116680000
Total Segment Asset 22517319000 22517319000
Un-allocable Assets 0 0
Net Segment Asset 22517319000 22517319000
4 Segment Liabilities
Segment Liabilities
1 Amines & Speciality Chemicals 1292360000 1292360000
2 Hotel Division 43027000 43027000
3 Unallocated 998204000 998204000
Total Segment Liabilities 2333591000 2333591000
Un-allocable Liabilities 0 0
Net Segment Liabilities 2333591000 2333591000
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 plans 4700000 4589000
Total Amount of items that will not be reclassified to profit and loss 4700000 4589000
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 0 0
5 Total Other comprehensive income 4700000 4589000



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 2132194000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 36981000
Adjustments for decrease (increase) in inventories 131151000
Adjustments for decrease (increase) in trade receivables, current 438202000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 129484000
Adjustments for decrease (increase) in other non-current assets -4030000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 45269000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -86455000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 24834000
Adjustments for increase (decrease) in other non-current liabilities -5982000
Adjustments for depreciation and amortisation expense 484363000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -23112000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -62878000
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 214609000
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) 899547000
Net cash flows from (used in) operations 3031741000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 420994000
Other inflows (outflows) of cash -56345000
Net cash flows from (used in) operating activities 2554402000
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 1856264000
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 214148000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 261772000
Net cash flows from (used in) investing activities -1392284000
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 90909000
Payments of lease liabilities 221000
Dividends paid 356411000
Interest paid 37657000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -485198000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 676920000
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 676920000
Cash and cash equivalents cash flow statement at beginning of period 812021000
Cash and cash equivalents cash flow statement at end of period 1488941000





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 M/s M. Anandam & Co. Yes 30-Nov-2025