Integrated Filing — IndAS



General information about company
Scrip Code 500120
NSE Symbol DIAMINESQ
MSEI Symbol NA
ISIN INE591D01014
Name of company DIAMINES & CHEMICALS 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 29-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 Multi segment
Description of single segment
Start date and time of board meeting 29-May-2025   12:05:00
End date and time of board meeting 29-May-2025   19:05:00
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 179332000 714715000
Other income 9338000 31751000
Total income 188670000 746466000
2 Expenses
(a) Cost of materials consumed 76552000 328310000
(b) Purchases of stock-in-trade 0 18605000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -4053000 13918000
(d) Employee benefit expense 23986000 100623000
(e) Finance costs 881000 3399000
(f) Depreciation, depletion and amortisation expense 8716000 34932000
(f) Other Expenses
1 Other Expenses 66019000 198891000
Total other expenses 66019000 198891000
Total expenses 172101000 698678000
3 Total profit before exceptional items and tax 16569000 47788000
4 Exceptional items 0 0
5 Total profit before tax 16569000 47788000
6 Tax expense
7 Current tax 8520000 16630000
8 Deferred tax -5143000 1621000
9 Total tax expenses 3377000 18251000
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 13192000 29537000
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 -546000 -2231000
16 Total profit (loss) for period 12646000 27306000
17 Other comprehensive income net of taxes -11747000 2471000
18 Total Comprehensive Income for the period 899000 29777000
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 97840000 97840000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1514756000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.29 2.79
Diluted earnings (loss) per share from continuing operations 1.29 2.79
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 1.29 2.79
Diluted earnings (loss) per share from continuing and discontinued operations 1.29 2.79
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0.3022 0.2226
26 Interest service coverage ratio 0.3198 0.3198
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 637262000
Capital work-in-progress 22607000
Investment property
Goodwill 0
Other intangible assets 601000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 160665000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 29972000
Other non-current financial assets 1431000
Total non-current financial assets 31403000
Deferred tax assets (net)
Other non-current assets 31438000
Total non-current assets 883976000
2 Current assets
Inventories 316743000
Current financial asset
Current investments 0
Trade receivables, current 138434000
Cash and cash equivalents 219238000
Bank balance other than cash and cash equivalents 194724000
Loans, current 0
Other current financial assets
Total current financial assets 552396000
Current tax assets (net) 10825000
Other current assets 16961000
Total current assets 896925000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1780901000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 97840000
Other equity 1514756000
Total equity attributable to owners of parent 1612596000
Non controlling interest
Total equity 1612596000
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
Total non-current financial liabilities 0
Provisions, non-current 2444000
Deferred tax liabilities (net) 43991000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 46435000
Current liabilities
Current financial liabilities
Borrowings, current 251000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1407000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 86379000
Total Trade payable 87786000
Other current financial liabilities 22095000
Total current financial liabilities 110132000
Other current liabilities 10195000
Provisions, current 1543000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 121870000
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 168305000
Total equity and liabilites 1780901000
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 Speciality Chemicals 174510000 676385000
2 Trading in Fruits and Vegetables 4822000 38330000
Total Segment Revenue 179332000 714715000
Less: Inter segment revenue
Revenue from operations 179332000 714715000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Speciality Chemicals 33573000 53003000
2 Trading in Fruits and Vegetables -16123000 -1816000
Total Profit before tax 17450000 51187000
i. Finance cost 881000 881000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 16569000 47788000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Speciality Chemicals 1745095000 1745095000
2 Trading in Fruits and Vegetables 35806000 35806000
Total Segment Asset 1780901000 1780901000
Un-allocable Assets 0 0
Net Segment Asset 1780901000 1780901000
4 Segment Liabilities
Segment Liabilities
1 Speciality Chemicals 168305000 168305000
2 Trading in Fruits and Vegetables 0 0
Total Segment Liabilities 168305000 168305000
Un-allocable Liabilities 0 0
Net Segment Liabilities 168305000 168305000
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 measuring equity instruments at Fair Value carried through Other Comprehensive Income (FVTOCI) -14117000 5249000
2 Remeasurement gain/(loss) on the Defined Benefit Plans 470000 -542000
Total Amount of items that will not be reclassified to profit and loss -13647000 4707000
2 Income tax relating to items that will not be reclassified to profit or loss -1900000 2236000
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 -11747000 2471000



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 47788000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3400000
Adjustments for decrease (increase) in inventories -143165000
Adjustments for decrease (increase) in trade receivables, current 7773000
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 -2870000
Adjustments for other financial assets, current -1037000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 36127000
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 34932000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 20752000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -11682000
Adjustments for other financial liabilities, non-current -6121000
Adjustments for unrealised foreign exchange losses gains -45000
Adjustments for dividend income 1646000
Adjustments for interest income 25483000
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 261000
Other adjustments to reconcile profit (loss) -889000
Other adjustments for non-cash items 815000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -88878000
Net cash flows from (used in) operations -41090000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 9134000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -50224000
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 650000
Purchase of property, plant and equipment 40147000
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 150000
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 1646000
Interest received 21959000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 162284000
Net cash flows from (used in) investing activities 146542000
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 125082000
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 251000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 24460000
Interest paid 3400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 97473000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 193791000
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 193791000
Cash and cash equivalents cash flow statement at beginning of period 25447000
Cash and cash equivalents cash flow statement at end of period 219238000





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 K C MEHTA & CO LLP Yes 31-Mar-2027